[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。   +.&P$`;TZj  
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acceptance 承兌   TFG? EO  
account 賬戶   :-O$rm  
accountant 會計員   T_!F I29  
accounting 會計   Zr1"'+-  
accounting system 會計制度   IqV"4  
accounts payable 應付賬款   '%4fQ%ID}  
accounts receivable 應收賬款   2<9K}O
f  
accumulated profits 累積利益   ^mjU3q{;  
adjusting entry ?#123;整記錄   c]Gs{V]\  
adjustment ?#123;整   V,=5}qozQ  
administration expense 管理費用   g%tUkM  
advances 預付   Zo-,TKgY'  
advertising expense 廣告費   ?FNgJx*\S  
agency 代理   x]yIe&*('  
agent 代理人   o2B|r`R  
agreement 契約   ZV:df 6S  
allotments 分配數   R(pQu! K4  
allowance 津貼   &"WgO!pzD  
amalgamation 合併   Uj\t04  
amortization 攤銷   p2Gd6v.t  
amortized cost 應攤成本   NC!B-3?x  
annuities 年金   X31%T"  
applied cost 已分配成本   +,,dsL  
applied expense 已分配費用   Y@:l!4DI  
applied manufacturing expense 己分配製造費用   T59FR X  
apportioned charge 攤派費用   utRO?]%d !  
appreciation 漲價   C$K?4$  
article of association 公司章程   VRgckh m  
assessment 課稅   bDI

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assets 資產   Q=d:Yz":S  
attorney fee 律師費   O7_y QQAA  
audit 審計   <m^a ?q^  
auditor 審計員   :R=7dH~ r  
average 平均數   I$S*elveG  
average cost 平均成本   4"Qb^y  
bad debt 壞賬   +zbCYA  
balance 餘額   ^V1\boo=  
balance sheet 資產負債表   ~:k r;n2  
bank account 銀行賬戶   @`+\v
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bank balance 銀行結存   [kpQ:'P3
 
bank charge 銀行手續費   v FQ]>nX  
bank deposit 銀行存款   ~8UMw
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bank discount 銀行貼現   }"nm3\Df  
bank draft 銀行匯票   !<=(/4o&P  
bank loan 銀行借款   a * CXg.i  
bank overdraft 銀行透支   d&L  
bankers acceptance 銀行承兌   %).I&)i  
bankruptcy 破產   RhmkpboucC  
bearer 持票人   ;nL7Hizo,  
beneficiary 受益人   $<XQv$YS  
bequest 遺產   = 03G~7B>  
bill 票據   3N!v"2!#  
bill of exchange 匯票   ]K8G}|Wy6  
bill of lading 提單   fj['M6+wd  
bills discounted 貼現票據   !-n*]C  
bills payable 應付票據   <+ r~?X_  
bills receivable 應收票據   q)o;iR  
board of directors 董事會   p<h(  
bonds 債券   )g?jHm-p\  
bonus 紅利   ]b>XN8y.  
book value 賬面價值   }eA)m  
bookkeeper 簿記員   4,W,E4 7  
bookkeeping 簿記   OGLA1}k4  
branch office general ledger 支店往來賬戶   A-.Wd7
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broker 經紀人   |:4W5>sfg  
brought down 接前   ooB9iNo^  
brought forward 接上頁   ^\ ln8!;  
budget 預算   b@=H$"  
by-product 副產品   t~dK\>L  
by-product sales 副產品銷售   kI04<!  
capital 股本   hP{+`\&<f  
capital income 資本收益   6Y6t.j0vN.  
capital outlay 資本支出   gBWr)R  
capital stock 股本   p ^TCr<=  
capital stock certificate 股票   J#j3?qrxu  
carried down 移後   _<2{8>EVf  
carried forward 移下頁   GutiqVP:B  
cash 現金   [-"ZuUG  
cash account 現金賬戶   of7p~{3H  
cash in bank 存銀行現金   <h+@;/v:  
cash on delivery 交貨收款   +t*I{X(  
cash on hand 庫存現金   8 l= EL7  
cash payment 現金支付   T*Ge67  
cash purchase 現購   = =Q*|L-g  
cash sale 現沽   e2tr
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cashier 出?#123;員   MK! @ND  
cashiers check 本票   !B#lZjW#  
certificate of deposit 存款單折   #H |p)2k  
certificate of indebtedness 借據   SYQP7oG9oQ  
certified check 保付支票   5kWzD'!^  
certified public accountant 會計師   ">h$(WCK  
charges 費用   xL<c/B`-:  
charge for remittances 匯水手續費   E@)'Z6r1  
charter 營業執照   }X=c|]6i^  
chartered accountant 會計師   sUR5Q/Q  
chattles 動產   D%?9[Qb  
check 支票   )K::WqR%w)  
che stub 支票存根   B<Cg_C  
closed account 己結清賬戶   Y`$\o  
closing 結算   0 |?N  
closing entries 結賬紀錄   Y=_*Ai  
closing stock 期末存貨   "D
q^r9  
closing the book 結賬   %[~g84@  
columnar journal 多欄日記賬   $_eJ@L#
 
combination 聯合   &;r'
JIp  
commission 佣金   ez%:>r4  
commodity 商品   n"}*C|(k  
common stock 普通股   .X)Wb{7  
company 公司   (d,OLng  
compensation 賠償   |=~mRqG  
compound interest 複利   cBOK@\x:Wi  
consignee 承銷人   T%Cj#J&L  
consignment 寄銷   i|,}y`C#  
consignor 寄銷人   U7g,@/Qx  
consolidated balance sheet 合併資產負債表   j"pyK@v2B  
consolidated profit and loss account 合併損益表   G;pmR^  
consolidation 合併   *}Gys/\!S  
construction cost 營建成本   lx2%=5+i;  
construction revenue 營建收入   73]t5=D:  
contract 合同   \Nf#{  
control account 統制賬戶   Z!fbc#L6  
copyright 版權   'Ox "YE  
corporation 公司   p/7'r  
cost 成本   o@[o6.B<  
cost accounting 成本會計   `(P71T  
cost of labour 勞工成本   [ybK  
cost of production 生產成本   v_v>gPl,  
cost of manufacture 製造成本   1gt  7My  
cost of sales 銷貨成本   `)KGajB  
cost price 成本價格   ?|}qT05  
credit 貸方   7)2Q  
credit note 收款通知單   "cjD-42  
creditor 債權人   "H@I~X=  
crossed check 橫線支票   :P%?!'M  
current account 往來活期賬戶   FzCXA=m  
current asset 流動資產   f w)tWJVD  
current liability 流動負債   SdMLO6-  
current profit and loss 本期損益   s`[V{1m,  
debit 借方   3fZoF`<a  
debt 債務   $n IE;idk  
debtor 債務人   &m9= q|;m  
deed 契據   ''!j:49  
deferred assets 遞延資產   {-]K!tWda  
deferred liabilities 遞延負債   saQo]6#  
delivery 交貨   oOubqx  
delivery expense 送貨費   MYz!zI  
delivery order 出貨單   \`2EfYJ{  
demand draft 即期匯票   eOXu^M>:F  
demand note 即期票據   -'WR9M?fq  
demurrage charge 延期費   $83Qd  
deposit 存款   cG@Wo8+  
deposit slip 存款單   Nr)DU.f  
depreciation 折舊   `fJ;4$4  
direct cost 直接成本   RF -c`C  
direct labour 直接人工   )#hR}|  
director 董事   on5\rY<I:@  
discount 折扣   2\|sXC  
discount on purchase 進貨折扣   gQu!(7WLI  
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