[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。   Xfj)gPt}  
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acceptance 承兌   aLV~|$:2  
account 賬戶   RwUW;hU  
accountant 會計員   Y3D3.T6Q  
accounting 會計   HTxB=Q|  
accounting system 會計制度   #X4LLS]VV  
accounts payable 應付賬款   oz
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accounts receivable 應收賬款   7}gA0fP9  
accumulated profits 累積利益   55L gB
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adjusting entry ?#123;整記錄   [`q.A`Fd  
adjustment ?#123;整   t9ER;
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administration expense 管理費用   4\v~HFsv  
advances 預付   _\p`4
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advertising expense 廣告費   8^i\Y;6  
agency 代理   Mk<m6E$L  
agent 代理人   TV? ^c?{5  
agreement 契約   OE6#
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allotments 分配數    1U  
allowance 津貼   ,Ie<'> hd  
amalgamation 合併   =1O?jrl~q  
amortization 攤銷   ~H
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amortized cost 應攤成本   &.hoCPo$  
annuities 年金   &/HoSj>HS  
applied cost 已分配成本   'wa g |-
  
applied expense 已分配費用   d"Bo8`_  
applied manufacturing expense 己分配製造費用   <Uf|PFVj$  
apportioned charge 攤派費用   0xv\D0  
appreciation 漲價  
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article of association 公司章程   n>n"{!  
assessment 課稅   "= FIFf  
assets 資產   +5#x6[  
attorney fee 律師費   }&mj.
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audit 審計   wI *Y{J  
auditor 審計員   t`uc3ta"9  
average 平均數   (yfXMp,x  
average cost 平均成本   Vfb<o"BQk  
bad debt 壞賬   o94PI*.  
balance 餘額   {Wh BoD  
balance sheet 資產負債表   Vw7WK  
bank account 銀行賬戶   R!9qQn?  
bank balance 銀行結存   h5j<u  
bank charge 銀行手續費   tO 7I&LNE  
bank deposit 銀行存款   l4zw]AYk+X  
bank discount 銀行貼現   YjX*)Q_sl?  
bank draft 銀行匯票   Bf/|{@  
bank loan 銀行借款   !1("(Eb  
bank overdraft 銀行透支   R<>tDwsZGa  
bankers acceptance 銀行承兌   vpi l$Uq  
bankruptcy 破產   rJX\6{V!_  
bearer 持票人   _;#9!"&  
beneficiary 受益人   2g0K76=Co:  
bequest 遺產   sSNCosb  
bill 票據   {|Bd?U;  
bill of exchange 匯票   3Qa?\C&4  
bill of lading 提單   <;aJ#qT  
bills discounted 貼現票據   4AuH1m)<  
bills payable 應付票據   ^zHRSO  
bills receivable 應收票據   X'jr|s^s  
board of directors 董事會   u|T%Xy=LU  
bonds 債券   UUGe"]V^g:  
bonus 紅利   ]r!Qm
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book value 賬面價值   zs0hXxTY:  
bookkeeper 簿記員   *
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bookkeeping 簿記   VJ*\pM@no  
branch office general ledger 支店往來賬戶   86y%=!bS  
broker 經紀人   &/iFnYVhy  
brought down 接前   h^Qh9G0dn  
brought forward 接上頁  
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budget 預算   -( (Z@T1k  
by-product 副產品   I ld7}R
 
by-product sales 副產品銷售   xFU5\Zuw  
capital 股本   BD4`eiu"  
capital income 資本收益   V!W1fb7V  
capital outlay 資本支出   jAZ >mo[  
capital stock 股本   p0Z:Wkz]  
capital stock certificate 股票   y #69|G  
carried down 移後   LZ4xfB(  
carried forward 移下頁   EDtCNqBS~2  
cash 現金   W-ez[raY  
cash account 現金賬戶   ljuNs@q  
cash in bank 存銀行現金   k8 u%$G  
cash on delivery 交貨收款   t{6ap+%L  
cash on hand 庫存現金   GY9y9HNZ  
cash payment 現金支付   GyuV %  
cash purchase 現購   P2t_T'R}  
cash sale 現沽   &>g~-s  
cashier 出?#123;員   Hsgy'X%om  
cashiers check 本票   3(C :X1  
certificate of deposit 存款單折   (![t_r
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certificate of indebtedness 借據   d+Ds9(gV  
certified check 保付支票   +2Z#
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certified public accountant 會計師   u0g*O]Y  
charges 費用   A=y"x$%-_  
charge for remittances 匯水手續費   x~z_,':  
charter 營業執照   VVFV8T4  
chartered accountant 會計師   |Q5+l.%  
chattles 動產   e"~)Utk  
check 支票   VXwPdMy*L  
che stub 支票存根   <ZVZ$ZW~D  
closed account 己結清賬戶   9qre|AA  
closing 結算   |AC6sfA+  
closing entries 結賬紀錄   Dp`HeSKU^  
closing stock 期末存貨   SY|Ez!tU:N  
closing the book 結賬   !)nD xM`p  
columnar journal 多欄日記賬   >D~w}z/fk  
combination 聯合   ^SAq^3^P!  
commission 佣金   C.(
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commodity 商品   p1~*;;F  
common stock 普通股   sl^n6N  
company 公司   ~z`/9;  
compensation 賠償   +9C;<
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compound interest 複利   CL1 oAk  
consignee 承銷人   y1#O%=g  
consignment 寄銷  
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consignor 寄銷人   :~D];m  
consolidated balance sheet 合併資產負債表   ABZ06S/  
consolidated profit and loss account 合併損益表   Hd374U<8]T  
consolidation 合併   rREzM)GA  
construction cost 營建成本   <s
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construction revenue 營建收入   oq. r\r  
contract 合同   q#'VJA:A5&  
control account 統制賬戶   9n 6fXOC  
copyright 版權   # 66e@  
corporation 公司   s/h7G }Mu  
cost 成本   A9;0y jae  
cost accounting 成本會計   u7#z^r  
cost of labour 勞工成本   r)8z#W>s  
cost of production 生產成本   r0{]5JZt/  
cost of manufacture 製造成本   Pin/qp&Fa8  
cost of sales 銷貨成本   ^j=bObaX  
cost price 成本價格   d;44;*D  
credit 貸方   uREu2T2  
credit note 收款通知單   <m]wi7  
creditor 債權人   Vo > Xp  
crossed check 橫線支票   !F$R+A+L  
current account 往來活期賬戶   )x[HuIRaa  
current asset 流動資產   nB&j   
current liability 流動負債   hfv%,,e  
current profit and loss 本期損益   7wi%j!
 
debit 借方   'F7VM?HBfg  
debt 債務   [O1|75  
debtor 債務人   >)3VbO  
deed 契據   ] D6|o5  
deferred assets 遞延資產   2yxi= XWZ  
deferred liabilities 遞延負債   *Ru2:}?MpS  
delivery 交貨   ^mfjn-=3  
delivery expense 送貨費   !=[>r'+3  
delivery order 出貨單   tl^m=(ZQ  
demand draft 即期匯票   >{t+4p4k.  
demand note 即期票據   R&Ci/  
demurrage charge 延期費   LwQH6 !;[  
deposit 存款   x5F@ad9  
deposit slip 存款單   jyQVSQs  
depreciation 折舊   m8AAp1=  
direct cost 直接成本   'HB~Dbq`V  
direct labour 直接人工   ^Plc}W7h  
director 董事   EY$?^iS  
discount 折扣   61|B]ei/  
discount on purchase 進貨折扣   C0(s
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