[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。   n%}Vd `c  
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acceptance 承兌   .GNl31f0  
account 賬戶   r
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accountant 會計員   - ]Mp<Y  
accounting 會計   lv0}
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accounting system 會計制度   \A/??8cgXs  
accounts payable 應付賬款   %2`geN<  
accounts receivable 應收賬款   O7GJg;>?  
accumulated profits 累積利益   Nlfz'_0M  
adjusting entry ?#123;整記錄   %[7<GcWl  
adjustment ?#123;整   c;1Xu1  
administration expense 管理費用   zwp
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advances 預付   LwS>jNJ x  
advertising expense 廣告費   {1]/ok2k5  
agency 代理   sH{4.tw  
agent 代理人   |_
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agreement 契約   QX&1BKqWn  
allotments 分配數   >KMTxHE`+  
allowance 津貼   vq nFyd  
amalgamation 合併   k4Ub+F  
amortization 攤銷  
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amortized cost 應攤成本   T*8rR"  
annuities 年金   nPo YjQi  
applied cost 已分配成本   ? {vY3~  
applied expense 已分配費用   X6lUFk o  
applied manufacturing expense 己分配製造費用   u+/1ryp  
apportioned charge 攤派費用   !$| h[ct  
appreciation 漲價    {]=oOy1  
article of association 公司章程   Zfub+A  
assessment 課稅   8WvQ[cd  
assets 資產   A%
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attorney fee 律師費   R2!_)Rpf  
audit 審計   ?v$kq}Rg  
auditor 審計員   v a j
 
average 平均數   S6pvbaMZ  
average cost 平均成本   h|S6LgB  
bad debt 壞賬   tyyfMA?'L;  
balance 餘額   C.}Vm};M  
balance sheet 資產負債表   G0VbW-`O  
bank account 銀行賬戶   Zn9ecN  
bank balance 銀行結存   
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bank charge 銀行手續費   "T,^ >xD  
bank deposit 銀行存款   |g}~7*+i  
bank discount 銀行貼現   ra*(.<&  
bank draft 銀行匯票   *dE5yS`H  
bank loan 銀行借款   7o5~J)qIC  
bank overdraft 銀行透支   D%NVqk|  
bankers acceptance 銀行承兌   tfb_K4h6,  
bankruptcy 破產    
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bearer 持票人   s@c.nT%BYL  
beneficiary 受益人   (<:mCPk(~  
bequest 遺產   &!pG1Fp9  
bill 票據   v<wR`7xG  
bill of exchange 匯票   1}"PLq(  
bill of lading 提單   rxVJB3P9  
bills discounted 貼現票據   ;^`WX}]C(  
bills payable 應付票據   "P_PqM  
bills receivable 應收票據   `zZGL&9m`  
board of directors 董事會   \C
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bonds 債券   'HdOW[3o  
bonus 紅利   t9yjfyk9W  
book value 賬面價值   !tL&Ktoj  
bookkeeper 簿記員   7w]NG`7  
bookkeeping 簿記   @rT}V>2I  
branch office general ledger 支店往來賬戶   Skn2-8;10  
broker 經紀人   hd E?%A  
brought down 接前   (#"iZv ,  
brought forward 接上頁   ,*Z:a4  
budget 預算   +S3r]D3v/  
by-product 副產品   ,\cO>y@  
by-product sales 副產品銷售   sF=8E8qa  
capital 股本   KKLW-V\6K  
capital income 資本收益   UPI'O %  
capital outlay 資本支出   u NcE_<  
capital stock 股本   r-+S^mOE]  
capital stock certificate 股票   > l@o\  
carried down 移後   9/nS?>11  
carried forward 移下頁   DKGZm<G>  
cash 現金   B1C"F-2d  
cash account 現金賬戶   ~>]/1JFz  
cash in bank 存銀行現金   ;:)?@IuSy  
cash on delivery 交貨收款   Ao/KB_4f*Q  
cash on hand 庫存現金   jdF~0#vH  
cash payment 現金支付   z]J pvw`p  
cash purchase 現購   EN!Q]O|  
cash sale 現沽   !ufSO9eDx"  
cashier 出?#123;員   Vg+jF!\7  
cashiers check 本票   MCcWRbE5#  
certificate of deposit 存款單折   B- VhUS  
certificate of indebtedness 借據   />i~No#Xm  
certified check 保付支票   ~YX!49XfHh  
certified public accountant 會計師   ?H.7 WtTC  
charges 費用   XtV=Gr8"  
charge for remittances 匯水手續費   w 
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charter 營業執照   F/qx2E$*wo  
chartered accountant 會計師   9se,c  
chattles 動產   =
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check 支票   iq!u}# x_  
che stub 支票存根   dGrm1w  
closed account 己結清賬戶   %HNe"7gk  
closing 結算   k^ZcgHHgb  
closing entries 結賬紀錄   o|v_+<zD!  
closing stock 期末存貨   e
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closing the book 結賬   'Wn2+pd  
columnar journal 多欄日記賬   ?_+h+{/@B  
combination 聯合   +$YluGEJ  
commission 佣金   9Fkzt=(E~  
commodity 商品   VZ:LK  
common stock 普通股   Ak\w)!?s  
company 公司   A+N%A]2  
compensation 賠償   #!WD1a?L  
compound interest 複利   kdX]Afyj  
consignee 承銷人   QE.a2 }  
consignment 寄銷   zoU-*Rs6  
consignor 寄銷人   ,/qS1W(  
consolidated balance sheet 合併資產負債表   i8tH0w/(M  
consolidated profit and loss account 合併損益表   c-2##Pf_8O  
consolidation 合併   iA^GA8dn  
construction cost 營建成本   Zu$30&U  
construction revenue 營建收入  
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contract 合同   Hz&.]yts2J  
control account 統制賬戶   &mM[q'V  
copyright 版權   S$Cht6m  
corporation 公司   d`_X$P4y  
cost 成本   %e@Jc3  
cost accounting 成本會計   ,MtN_ V-  
cost of labour 勞工成本   jE!W&0  
cost of production 生產成本   5DHFxym'  
cost of manufacture 製造成本   #_, l7q8U  
cost of sales 銷貨成本   w<3g1n7R  
cost price 成本價格   FE`:1  
credit 貸方   dh~+0FZ {A  
credit note 收款通知單   :d7tzYT ^  
creditor 債權人   ;JK!dzi}  
crossed check 橫線支票   B^z3u=ll  
current account 往來活期賬戶   %Q}T9%Mtj  
current asset 流動資產   >|Hd*pg))  
current liability 流動負債   FK$?8Jp  
current profit and loss 本期損益   vq df-i  
debit 借方   kc3dWWPe  
debt 債務   u_C/Y[ik  
debtor 債務人   ?E@9Nvr  
deed 契據   7,sslf2%K  
deferred assets 遞延資產   oM=Ltxv}  
deferred liabilities 遞延負債   }#[MV+D  
delivery 交貨   gCMwmanX  
delivery expense 送貨費   * 7
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delivery order 出貨單   Kh!h_  
demand draft 即期匯票   uKI 2KWU?2  
demand note 即期票據  
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demurrage charge 延期費   8h&Ed=gi  
deposit 存款   _pXy}D  
deposit slip 存款單   $6ZO V/0  
depreciation 折舊   >taC_f06  
direct cost 直接成本   ^_5Nh^  
direct labour 直接人工   X0=#e54  
director 董事   9`/\|t|V  
discount 折扣   ![wV}.}  
discount on purchase 進貨折扣   _?M71>3$.  
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