[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。   V
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acceptance 承兌   \s~W;m  
account 賬戶   <7PtC,74  
accountant 會計員   Llk`  
accounting 會計   }DZkCzK  
accounting system 會計制度   YLFTf1G9  
accounts payable 應付賬款   2B!nLLCp+  
accounts receivable 應收賬款   8V}c(2m  
accumulated profits 累積利益   X='4N<  
adjusting entry ?#123;整記錄   @&EP& $*  
adjustment ?#123;整   6PPvfD^  
administration expense 管理費用   X(WG:FP27  
advances 預付   ;nh7Elk  
advertising expense 廣告費   dDm<'30?*v  
agency 代理   UI8M<  
agent 代理人   Q'A->I<;_s  
agreement 契約   pn =S%Qf]  
allotments 分配數   G 8NSBaZe  
allowance 津貼   VFYJXR{  
amalgamation 合併   Nm;ka&'  
amortization 攤銷   E* lqCh  
amortized cost 應攤成本   GGLVv)  
annuities 年金   =%]dk=n?TN  
applied cost 已分配成本   ")sq?1?X  
applied expense 已分配費用   Eydk645:3  
applied manufacturing expense 己分配製造費用   F[?t"d  
apportioned charge 攤派費用   
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appreciation 漲價   L1D%vu`  
article of association 公司章程   l|uN-{w  
assessment 課稅   'E7|L@X"r  
assets 資產   |f aXl3|  
attorney fee 律師費   |J6CH87>  
audit 審計   :^ cA\2=  
auditor 審計員   5,mb]v0k  
average 平均數   wEkW=  
average cost 平均成本   #v~5f;[AAs  
bad debt 壞賬   /\=g; o'  
balance 餘額   h,#A Y[Q  
balance sheet 資產負債表   `[:f;2(@  
bank account 銀行賬戶   IGbQ L  
bank balance 銀行結存   Zd5frc$  
bank charge 銀行手續費   ml3]CcKn  
bank deposit 銀行存款   =)T5Y,+rJ  
bank discount 銀行貼現   :_?>3c}L  
bank draft 銀行匯票   `Y(/G"]  
bank loan 銀行借款   @0)bY* njj  
bank overdraft 銀行透支   e{?~m6  
bankers acceptance 銀行承兌   H ~$a6T"&  
bankruptcy 破產    F-ijGGL#  
bearer 持票人   F5*Xx g}N  
beneficiary 受益人   0<P -`|X  
bequest 遺產   :|fzG
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bill 票據   {WC{T2:8  
bill of exchange 匯票   )9PQj  
bill of lading 提單   \ (X~Z  
bills discounted 貼現票據   U9;AU]A  
bills payable 應付票據   /[us;=CM  
bills receivable 應收票據   2?m'Dy'JE  
board of directors 董事會   :Tjo+vw7$H  
bonds 債券   2pB@qi-]  
bonus 紅利   g@S"!9[;U  
book value 賬面價值   bx5X8D  
bookkeeper 簿記員   M/#<=XhA  
bookkeeping 簿記   U`:$1*(`  
branch office general ledger 支店往來賬戶   XLzHm&;  
broker 經紀人   S(rA96n  
brought down 接前   ,rG$JCS'KQ  
brought forward 接上頁   m"xw5aa>  
budget 預算   >S!QvyM(V  
by-product 副產品   J.*dA j  
by-product sales 副產品銷售   v'DL >Y  
capital 股本   &|',o ?'F  
capital income 資本收益   QR a>W/N  
capital outlay 資本支出   ,H.q%!{h_  
capital stock 股本   R[Pyrs!H  
capital stock certificate 股票   A3h[VnuG,  
carried down 移後   y&SueU=  
carried forward 移下頁   %pV/(/Q  
cash 現金   y=q\1~]Z  
cash account 現金賬戶   2AU_<Hr6  
cash in bank 存銀行現金   PC D1I98  
cash on delivery 交貨收款   Qs*g)Yr  
cash on hand 庫存現金   nKV1F0-  
cash payment 現金支付   zf6k%  
cash purchase 現購   jtN2%w;  
cash sale 現沽   Z.rKV}yjY  
cashier 出?#123;員   7]G3yt->  
cashiers check 本票   [['un\~r~  
certificate of deposit 存款單折   +Pn+&o;D  
certificate of indebtedness 借據   L%N|8P[  
certified check 保付支票    &grT}  
certified public accountant 會計師   Q7f\ 5QjT  
charges 費用   Cg-khRgLS  
charge for remittances 匯水手續費   LL.YkYu  
charter 營業執照   d
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chartered accountant 會計師   R`A@F2  
chattles 動產   {3!v<CY'  
check 支票   qifX7AXHr  
che stub 支票存根   8g&uCv/Uk  
closed account 己結清賬戶   @R>J\>  
closing 結算   W}nD#9tL  
closing entries 結賬紀錄   p)Z$q2L  
closing stock 期末存貨   NtSa#$A  
closing the book 結賬   :X/j%m*  
columnar journal 多欄日記賬   nIKh<ws4z  
combination 聯合   e=TB/W_  
commission 佣金   F}.<x5I-;h  
commodity 商品   c`AtKs)u  
common stock 普通股   T/uj5pMG  
company 公司   0I& !a$:  
compensation 賠償   Xk
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compound interest 複利   mq su8ti  
consignee 承銷人   t-i;  
consignment 寄銷   05.^MU?^U  
consignor 寄銷人   &+d>xy\^/  
consolidated balance sheet 合併資產負債表   M-"%4^8_  
consolidated profit and loss account 合併損益表   GR Rv0M  
consolidation 合併   -dZ7;n5&_  
construction cost 營建成本   jL>IX`,+6  
construction revenue 營建收入   Tf<1Z{9  
contract 合同   t|%wVj?_  
control account 統制賬戶   V-Oy<  
copyright 版權   Y6&w0~?!  
corporation 公司   ; Sq_DP1W  
cost 成本   PW~+=,  
cost accounting 成本會計   YrL:!\p.  
cost of labour 勞工成本   VW$Hzx_z  
cost of production 生產成本   -y)i
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cost of manufacture 製造成本   v:nm#P%P  
cost of sales 銷貨成本   5iwJdm  
cost price 成本價格   u4, p.mZtb  
credit 貸方   AK} wSXF  
credit note 收款通知單   d.3-@^P  
creditor 債權人   |Xlpgdiu  
crossed check 橫線支票   aI{Ehbf=  
current account 往來活期賬戶   y}FTLX $  
current asset 流動資產   Ao69Qn  
current liability 流動負債   OV_Y`u7YR  
current profit and loss 本期損益   B#N(PvtE  
debit 借方   4%0eX]  
debt 債務   -O:+?gG  
debtor 債務人   Om,+59ua*  
deed 契據   esIEi!d  
deferred assets 遞延資產   kG^DHEne  
deferred liabilities 遞延負債   T6*naH  
delivery 交貨   wKIQK!B)mF  
delivery expense 送貨費   ~D PjTR  
delivery order 出貨單   D .oX>L#:  
demand draft 即期匯票   yIC8Rl  
demand note 即期票據   NiQ`,Q$B  
demurrage charge 延期費   P4-`<i]!S  
deposit 存款   :GBWQXb G  
deposit slip 存款單   Gt3V}"B3\  
depreciation 折舊   YIvJN  
direct cost 直接成本   0GK<l  
direct labour 直接人工   u^8:/ ~8K  
director 董事   ELZCrh6*  
discount 折扣   : 9wW*Ix  
discount on purchase 進貨折扣   M_<O'Ii3  
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