[专业英语]2011年注册会计师考试常见英语单词辅导（三） [复制链接]

      2011年注册会计师考试常见英语单词辅导（三），consolidated profit and loss account 合併損益表。   yyY~ * Le  
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acceptance 承兌   ~Ho{p Oq  
account 賬戶   :jt;EzCLg%  
accountant 會計員   V>b2b5QAH,  
accounting 會計   /~3N@J  
accounting system 會計制度   b 0LGH. z4  
accounts payable 應付賬款   X(Y#9N"  
accounts receivable 應收賬款   ~ON1Zw[+  
accumulated profits 累積利益   ,:#,}w_HyO  
adjusting entry ?#123;整記錄   m,W) N9 M  
adjustment ?#123;整   }}^,7npU  
administration expense 管理費用   &a%WM  
advances 預付   K3vse
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advertising expense 廣告費   8 uDerJ!  
agency 代理   jOUK]>ox:  
agent 代理人   B :.@Qi^  
agreement 契約   Zg -]sp]  
allotments 分配數   hpbwZ  
allowance 津貼   fD1?z"lo  
amalgamation 合併   {]wIM^$6+  
amortization 攤銷   H~A"C'P3#  
amortized cost 應攤成本   r\$6'+Si  
annuities 年金   gM4Pj[W  
applied cost 已分配成本   f4 ]N0  
applied expense 已分配費用   $&cz$jyY  
applied manufacturing expense 己分配製造費用   T>}0) s  
apportioned charge 攤派費用   6g5PM4\  
appreciation 漲價   Y/.AUN Z  
article of association 公司章程   :83,[;GO2  
assessment 課稅   J|VK P7  
assets 資產   2 ;JQX!  
attorney fee 律師費   KcC! N{  
audit 審計   j|:dYt`WM  
auditor 審計員   r55qmPhg  
average 平均數  
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average cost 平均成本   "-w^D!C  
bad debt 壞賬   ojH hT\M`  
balance 餘額   A
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balance sheet 資產負債表   ze`1fO|%  
bank account 銀行賬戶   ^_v[QV  
bank balance 銀行結存   q[7CPE0n  
bank charge 銀行手續費   6cJ<9i &  
bank deposit 銀行存款   =96
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bank discount 銀行貼現   f|OI`  
bank draft 銀行匯票   KQ&Y2l1*>>  
bank loan 銀行借款   cAD[3b[Gk  
bank overdraft 銀行透支   |xn#\epy@  
bankers acceptance 銀行承兌   w/ TKRCO3  
bankruptcy 破產   B[r<m J  
bearer 持票人   QV7,G9  
beneficiary 受益人  
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bequest 遺產   #~L!pKM  
bill 票據   JIzY,%`\  
bill of exchange 匯票   !O|ql6^;  
bill of lading 提單   zj<ahg%z  
bills discounted 貼現票據   |6aJwe+*  
bills payable 應付票據   11@]d]v ,  
bills receivable 應收票據   )zU:  
board of directors 董事會   [F+(^- (  
bonds 債券   / s,tY74'5  
bonus 紅利   zDD4m`2  
book value 賬面價值   o\Uu?.-<  
bookkeeper 簿記員   ._?V%/  
bookkeeping 簿記   zh\$t]d<I  
branch office general ledger 支店往來賬戶   SxJ$
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broker 經紀人   nZfs=@w:y  
brought down 接前   MaO"#{i  
brought forward 接上頁   C5|db{=\.*  
budget 預算   'BY-OA#xJ  
by-product 副產品   ]
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by-product sales 副產品銷售   "+)K |9T#  
capital 股本   N2BI_,hI1  
capital income 資本收益   XVt/qb%)r  
capital outlay 資本支出   8-m 3e  
capital stock 股本   AEY$@!8  
capital stock certificate 股票   Oe51PEqn  
carried down 移後   q*,Q5  
carried forward 移下頁   4:7mK/Z  
cash 現金   {T=52h=e  
cash account 現金賬戶   B:< ]Hl$  
cash in bank 存銀行現金   'cV?i&;  
cash on delivery 交貨收款   d|XmasGN  
cash on hand 庫存現金   &SH1q_&BQ  
cash payment 現金支付   4U=75!>  
cash purchase 現購   UZGDdP  
cash sale 現沽   +`B'r '  
cashier 出?#123;員   b7HffO O  
cashiers check 本票   iXFP5a>|  
certificate of deposit 存款單折   }u%"$[I}  
certificate of indebtedness 借據   %y&]'A  
certified check 保付支票   hN3u@P^  
certified public accountant 會計師   :P$#M C  
charges 費用   P`S@n/}  
charge for remittances 匯水手續費   I9Eu' ,  
charter 營業執照   ;#1Iiuh  
chartered accountant 會計師   +H_MV=A^  
chattles 動產   ; Y"N6%
 
check 支票   Z o=]dBp.  
che stub 支票存根   a^t?vv  
closed account 己結清賬戶   {^}0 G^  
closing 結算   S|em[D[Y^  
closing entries 結賬紀錄   V5mlJml2(  
closing stock 期末存貨   wJeG(h  
closing the book 結賬   5|I55CTx  
columnar journal 多欄日記賬   y<- _(^  
combination 聯合   AQss4[\Dx  
commission 佣金   P:C2G(V1AR  
commodity 商品   &
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common stock 普通股   l>6@:nq|R  
company 公司   3GH(wSv9\  
compensation 賠償   D\1k.tI  
compound interest 複利   2&Jdf  
consignee 承銷人   ;apzAF  
consignment 寄銷   8z2Rry w  
consignor 寄銷人   -.IEgggf  
consolidated balance sheet 合併資產負債表   9zBMlc$X  
consolidated profit and loss account 合併損益表   a.@qGsIH  
consolidation 合併   WGu%7e]  
construction cost 營建成本   P[ r];e  
construction revenue 營建收入   _:g&,2bc  
contract 合同   k|YWOy@D~  
control account 統制賬戶   XL$* _c <)  
copyright 版權   Sv'y e  
corporation 公司   I.'b'-
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cost 成本   
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cost accounting 成本會計   -nbMTY}  
cost of labour 勞工成本   h3* x[W  
cost of production 生產成本   yX!HZu;j  
cost of manufacture 製造成本   | ?yo 3  
cost of sales 銷貨成本   b'YE9E  
cost price 成本價格   (`BSVxJH  
credit 貸方   5J2=`=FK  
credit note 收款通知單   ORN6vX(1  
creditor 債權人   IA

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crossed check 橫線支票   (u3s"I d  
current account 往來活期賬戶   Y&HK1>M_  
current asset 流動資產   N K]B?  
current liability 流動負債   ZR0r>@M3v<  
current profit and loss 本期損益   .w?(NZ2~  
debit 借方   uC3:7  
debt 債務   q Zv =  
debtor 債務人   ^].jH+7i*  
deed 契據   !7bw5H  
deferred assets 遞延資產   pd[ncL  
deferred liabilities 遞延負債   X-LA}YH=tS  
delivery 交貨   h}`!(K^;3  
delivery expense 送貨費   |R kcDrB~  
delivery order 出貨單   }x0- V8  
demand draft 即期匯票   =sJ _yq0#R  
demand note 即期票據   Y-mK+12  
demurrage charge 延期費   (-77[+2  
deposit 存款   #H?t!DU  
deposit slip 存款單   >'uU)Y{  
depreciation 折舊    p?D2)(  
direct cost 直接成本   RyJ 1mAC  
direct labour 直接人工   -t2T(ha  
director 董事   a]Eg!Q  
discount 折扣   V r(J+1@  
discount on purchase 進貨折扣   uMb>xxf  
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