[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。   T[II;[EiE  
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acceptance 承兌   833t0Ml1A/  
account 賬戶   = nN*9HRD  
accountant 會計員   +m},c-,=$w  
accounting 會計   E^ti!4{<  
accounting system 會計制度   ^d=@RTyo/  
accounts payable 應付賬款   f*@:{2I.v  
accounts receivable 應收賬款   tUnVdh6L.B  
accumulated profits 累積利益   f@X*Tlx^|  
adjusting entry ?#123;整記錄   qOan
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adjustment ?#123;整   !S}Au Mw  
administration expense 管理費用   pIjVJ9+j  
advances 預付   &xT~;R^  
advertising expense 廣告費   =1?yS3  
agency 代理   xJ.!Q)[  
agent 代理人   ZOsn,nF  
agreement 契約   r\D8_S_  
allotments 分配數   )xs,  
allowance 津貼   L-TVe  
amalgamation 合併   jv^L~<u  
amortization 攤銷   .OUE'5e p  
amortized cost 應攤成本   <08V-   
annuities 年金   U Bg_b?k  
applied cost 已分配成本   ${2fr&Tp  
applied expense 已分配費用   u{d`  
applied manufacturing expense 己分配製造費用   %P6!vx:&^b  
apportioned charge 攤派費用   +Enff0 =+  
appreciation 漲價   (LPc\\Vv  
article of association 公司章程   b DvbM  
assessment 課稅   bME3" e{O  
assets 資產   o\gQYi   
attorney fee 律師費   tfQq3#  
audit 審計   Ji=iq=S7  
auditor 審計員   EF~PM

 
average 平均數   ZJm^znpw6  
average cost 平均成本   
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bad debt 壞賬   MPc=cLv  
balance 餘額   tYa*%|! v  
balance sheet 資產負債表   T`;M!-)2  
bank account 銀行賬戶   y?hW#l~#X  
bank balance 銀行結存   M*uG`Eo&  
bank charge 銀行手續費   Jp0.h8i  
bank deposit 銀行存款   Wg&:xff  
bank discount 銀行貼現   }aI
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bank draft 銀行匯票   #+\G- =-  
bank loan 銀行借款   K@lV P!z  
bank overdraft 銀行透支   *RM'0[1F4  
bankers acceptance 銀行承兌   -/?<@*n  
bankruptcy 破產   ,oil}N(  
bearer 持票人   B/}>UHM  
beneficiary 受益人   |SleSgS<#  
bequest 遺產   b5R*]  
bill 票據   z`SkKn0f Y  
bill of exchange 匯票   b<7f:drVC  
bill of lading 提單   Awh)@iTL  
bills discounted 貼現票據   E(#2/E6  
bills payable 應付票據   2T9Z{v  
bills receivable 應收票據   3\7$)p+c  
board of directors 董事會   xcA:Q`c.{  
bonds 債券   7m:,-xp  
bonus 紅利   GAKJc\o  
book value 賬面價值   i2E7$[  
bookkeeper 簿記員   @d| 9(,Q  
bookkeeping 簿記   (0S7  
branch office general ledger 支店往來賬戶   "N_?yA#(j  
broker 經紀人   ^p/mJ1/s7  
brought down 接前   dPId= w)  
brought forward 接上頁   8b!_b2Za  
budget 預算   W{d/m;<@N  
by-product 副產品   a$m?if=  
by-product sales 副產品銷售   J)o%83//  
capital 股本   ).xWj VC  
capital income 資本收益   #4>
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capital outlay 資本支出   D.?gV_  
capital stock 股本   %s>E@[s  
capital stock certificate 股票   \\JXY*DA:+  
carried down 移後   ^da-R;o]  
carried forward 移下頁   $P_Y8:  
cash 現金   [qB=OxH?  
cash account 現金賬戶   ^(R gSMuT`  
cash in bank 存銀行現金    b8&9pLl  
cash on delivery 交貨收款   e<K=Q$U.  
cash on hand 庫存現金   R0[Gfq9M=  
cash payment 現金支付   It[~0?+  
cash purchase 現購   8z"Yo7no  
cash sale 現沽   xmDwoLU  
cashier 出?#123;員   lRb)Tz6SE  
cashiers check 本票  
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certificate of deposit 存款單折   rH,N.H#]  
certificate of indebtedness 借據   Qsa2iw{  
certified check 保付支票  
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certified public accountant 會計師   yyc&'J  
charges 費用   U' Cp3>  
charge for remittances 匯水手續費   4~4Hst#^  
charter 營業執照   *
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chartered accountant 會計師   uY,FugWbl  
chattles 動產   trLs4o,  
check 支票   m\yO/9{h1  
che stub 支票存根   K4"as9oFP  
closed account 己結清賬戶   e]QkZg2?Yn  
closing 結算   6c:$[owC  
closing entries 結賬紀錄   /_P`xm+=AC  
closing stock 期末存貨   S(pfd2^  
closing the book 結賬   ryN-d%t?  
columnar journal 多欄日記賬   UWHC]V?  
combination 聯合   0W)_5f&  
commission 佣金   ^^m%[$nw&r  
commodity 商品   DWAU8 >c+  
common stock 普通股   2r,fF<WQ  
company 公司   TR|; /yJ  
compensation 賠償   e(Verd:c  
compound interest 複利   7Do)++t  
consignee 承銷人   8Bhng;jX  
consignment 寄銷   @cON"(  
consignor 寄銷人   =LRUasF  
consolidated balance sheet 合併資產負債表   KGIz)/eSg  
consolidated profit and loss account 合併損益表   3;A1[E6K  
consolidation 合併   ?~!h N,h  
construction cost 營建成本   !E%!,  
construction revenue 營建收入   39"'Fz?1  
contract 合同   bpkn[K"(  
control account 統制賬戶   GCrN:+E0FJ  
copyright 版權   HwHI$IB  
corporation 公司   M
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cost 成本   jV(IS
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cost accounting 成本會計   #r1x0s40D  
cost of labour 勞工成本   rP'oUV_  
cost of production 生產成本   HN:{rAIfc  
cost of manufacture 製造成本   {1o=/&  
cost of sales 銷貨成本   E^g6,Y:i9  
cost price 成本價格   , Le_PJY)  
credit 貸方   z, OMR`W  
credit note 收款通知單   -$7Jc=:>  
creditor 債權人   @wo9;DW`  
crossed check 橫線支票   C oaqi`v4T  
current account 往來活期賬戶   |c;S'36  
current asset 流動資產   J(Bn  n  
current liability 流動負債   G 5)?!  
current profit and loss 本期損益   vjHbg#0%  
debit 借方   DT*/2TH*l  
debt 債務   Ct B> s7  
debtor 債務人   ;,viE~n  
deed 契據   :7R\"@V4  
deferred assets 遞延資產   k=LY 6  
deferred liabilities 遞延負債   '!_o`t@  
delivery 交貨   .N%$I6w
 
delivery expense 送貨費   cJt#8P  
delivery order 出貨單   C. Sb4i*  
demand draft 即期匯票   A)qOJ(OEz  
demand note 即期票據   7B'0(70  
demurrage charge 延期費   }RD,JgmV  
deposit 存款   |_O1 V{Q=  
deposit slip 存款單   }>grGr%oR  
depreciation 折舊   7
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direct cost 直接成本   Fr 3Q"(  
direct labour 直接人工   m8FKr/Z-  
director 董事   2+|[e_  
discount 折扣   blLX ncyD  
discount on purchase 進貨折扣   W7.]V)$wM  
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