[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。   8<T~AU8'*  
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acceptance 承兌   T30fp  
account 賬戶   ;92xSe"Ww  
accountant 會計員   =H23eOS_#  
accounting 會計   e(a,nZF.  
accounting system 會計制度   YaSBIq{z  
accounts payable 應付賬款   g.di3GGi  
accounts receivable 應收賬款   
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accumulated profits 累積利益   $\vNS TE  
adjusting entry ?#123;整記錄   9O-~Ws ;  
adjustment ?#123;整   Y DHP-0?  
administration expense 管理費用   ~!2fUewEu  
advances 預付    $V`1<>4  
advertising expense 廣告費   SPdEO3  
agency 代理   HBvyX`-  
agent 代理人   ebJTrh<{  
agreement 契約   DpA)Vdj  
allotments 分配數   CUG"2K9  
allowance 津貼   y;fF|t<y  
amalgamation 合併   Z]G#:  
amortization 攤銷   ;Wy03}K4J  
amortized cost 應攤成本   YJHb\Cf.  
annuities 年金   &}Wi@;G]2
 
applied cost 已分配成本   j7Y7&x"  
applied expense 已分配費用   =oh%-Sh:  
applied manufacturing expense 己分配製造費用   \xggIW.^0  
apportioned charge 攤派費用   <y EApWd;  
appreciation 漲價   WHv6E!^\_  
article of association 公司章程   =`|Bof R  
assessment 課稅   '{.4~:  
assets 資產   WxO+ cB+?  
attorney fee 律師費   T-STM"~%  
audit 審計   o[ks-C>jw  
auditor 審計員   -hm/lxyU  
average 平均數   gt.F[q3  
average cost 平均成本   cMT:Ij];  
bad debt 壞賬   }PBL  
balance 餘額   ,4'y(X<R  
balance sheet 資產負債表   Rzs
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bank account 銀行賬戶   u&S0  
bank balance 銀行結存   `i(b%$|^&Z  
bank charge 銀行手續費   H<fi,"X^  
bank deposit 銀行存款   PPySOkmS3  
bank discount 銀行貼現   1Dhe! n#  
bank draft 銀行匯票   ge?or]T1S  
bank loan 銀行借款   Z:AB(c  
bank overdraft 銀行透支   9)S3{i6w  
bankers acceptance 銀行承兌   1,OkuyXy!>  
bankruptcy 破產   %>9L}OAm  
bearer 持票人   ~/JS_>e#6P  
beneficiary 受益人   '/\*l<  
bequest 遺產   -V~Fj~b#  
bill 票據   TW(X#T@Z6I  
bill of exchange 匯票   .xT{Rz  
bill of lading 提單    ~XWBLU<  
bills discounted 貼現票據   V3cKdlu Na  
bills payable 應付票據   o^(I+<el  
bills receivable 應收票據   %B#T"=Cx  
board of directors 董事會   %{rb,6  
bonds 債券   `p* 43nV  
bonus 紅利   LVdR,'lS  
book value 賬面價值   '-N5F  
bookkeeper 簿記員   O wu?ND  
bookkeeping 簿記   FCwE/ 2,  
branch office general ledger 支店往來賬戶   k=9+"4:  
broker 經紀人   GJQ>VI2cY  
brought down 接前   s1::\&`za  
brought forward 接上頁   >\ :GFD{z  
budget 預算   &v;fK$=2C  
by-product 副產品   6E1~dK0t  
by-product sales 副產品銷售   V0 Z8VqV  
capital 股本   JM/\n4ea:  
capital income 資本收益   =$y J66e  
capital outlay 資本支出   v%2Dz  
capital stock 股本   tw zV-8\  
capital stock certificate 股票   7 qn=W  
carried down 移後   z3L=K9)  
carried forward 移下頁   t&w.Wc X)  
cash 現金   t@MUNW`Q  
cash account 現金賬戶   !Z\Gv1  
cash in bank 存銀行現金   l8+)Xk>  
cash on delivery 交貨收款   wnQy  
cash on hand 庫存現金   _fY9u2Y  
cash payment 現金支付   XM
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cash purchase 現購   y!x[N!a  
cash sale 現沽   i={4rZOD^  
cashier 出?#123;員   d(RMD  
cashiers check 本票   {t! &x:  
certificate of deposit 存款單折   t$t'{*t( T  
certificate of indebtedness 借據   {4/*2IRN9h  
certified check 保付支票   |"%OI~^%  
certified public accountant 會計師   8O{V#aop  
charges 費用   `~VL&o1>  
charge for remittances 匯水手續費   TTa3DbFp%  
charter 營業執照   [!3cWJCt  
chartered accountant 會計師   .XeZjoJ$z  
chattles 動產   M,ybj5:6  
check 支票   mDv<d=p!  
che stub 支票存根   _s0
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closed account 己結清賬戶   T;{}bc&I  
closing 結算   8|\ - (:v  
closing entries 結賬紀錄   T@P~A)>yo  
closing stock 期末存貨   -Q<OSa='  
closing the book 結賬   h
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columnar journal 多欄日記賬   r|uR!=*|?  
combination 聯合   wexX|B^u  
commission 佣金   z ULHgG  
commodity 商品   ONpvx5'#  
common stock 普通股   {%k[Z9*tO  
company 公司   \/S
OpC  
compensation 賠償   f9Xa}*  
compound interest 複利   baTd;`Pn  
consignee 承銷人   "x;FE<I  
consignment 寄銷   ft@#[Bkx  
consignor 寄銷人   dZ*&3.#D5  
consolidated balance sheet 合併資產負債表   8q6Le{G  
consolidated profit and loss account 合併損益表   _D{FQRU<YD  
consolidation 合併   Hl(W'>*oL  
construction cost 營建成本   *>[q*SF  
construction revenue 營建收入   xfX|AC  
contract 合同   <Pe'&u  
control account 統制賬戶   OKau3T]  
copyright 版權   u^]Gc p  
corporation 公司   +T*??OW@  
cost 成本   _PC<Td>nm  
cost accounting 成本會計   jg%mWiKwK7  
cost of labour 勞工成本   FGc#_4SiL  
cost of production 生產成本   m*)jndXY  
cost of manufacture 製造成本   izl-GitP  
cost of sales 銷貨成本   T 8]*bw  
cost price 成本價格   :wRfk*Ly  
credit 貸方   !U2<\!_  
credit note 收款通知單   %1GKN|7  
creditor 債權人   [K4k7$  
crossed check 橫線支票   -%>Tjo@Bn  
current account 往來活期賬戶   O#J7GbrHO  
current asset 流動資產   tp!eF"v=  
current liability 流動負債   +G!# /u1  
current profit and loss 本期損益   *'M+oi  
debit 借方   zd$iDi($  
debt 債務   Ji=`XsV  
debtor 債務人   = 4|"<8'  
deed 契據   OaoHN& "  
deferred assets 遞延資產   YaQ5Z-c  
deferred liabilities 遞延負債   8~.8"gQ
 
delivery 交貨   b
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delivery expense 送貨費   4XiQ8
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delivery order 出貨單   9Ou}8a?m"  
demand draft 即期匯票   1_9Ka V  
demand note 即期票據   {H9
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demurrage charge 延期費   [;-;{ *{G  
deposit 存款  

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deposit slip 存款單   n^qwE
 
depreciation 折舊   tOk=m'aUK  
direct cost 直接成本   I'n}6D.M  
direct labour 直接人工   6Qz=g t%I=  
director 董事   E"/k"1@  
discount 折扣   qn{9vr  
discount on purchase 進貨折扣   SjA'<ZX>TM  
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