[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。   S("dU`T?  
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acceptance 承兌   ,FH1yJ;Y&  
account 賬戶   ](8F]J ,  
accountant 會計員   >}Bcv%zZ  
accounting 會計   6O.kKhk  
accounting system 會計制度   rlawH}1b  
accounts payable 應付賬款   lKQevoy'  
accounts receivable 應收賬款   _Gaem"k|  
accumulated profits 累積利益   NI.ROk1{+4  
adjusting entry ?#123;整記錄   dLF* 'JjY  
adjustment ?#123;整   2K o]Q_,~  
administration expense 管理費用   ~tV7yY|zr  
advances 預付   ?G!~&  
advertising expense 廣告費   Iz'Et'w8!  
agency 代理   XGbpH<
 
agent 代理人   [^bq?w  
agreement 契約   DpQWh+WRy  
allotments 分配數   aI;$N|]u  
allowance 津貼   3 =c#LUA`  
amalgamation 合併   m "n" 1;o=  
amortization 攤銷   '6e4rn{  
amortized cost 應攤成本   Lccy~2v>  
annuities 年金   q#Q%p+  
applied cost 已分配成本   &WL::gy_S  
applied expense 已分配費用   ' (X B|5  
applied manufacturing expense 己分配製造費用   /V`SJ"  
apportioned charge 攤派費用   ' Q(kx*;  
appreciation 漲價   5M~nNm[xJU  
article of association 公司章程   bJ1Nf|3~E  
assessment 課稅  
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assets 資產   %6rSLBw3  
attorney fee 律師費   @1gURx&2_  
audit 審計   QT73=>^B  
auditor 審計員   j (Q#NFT7  
average 平均數   JC-> eY"O2  
average cost 平均成本   +F8K%.Q_  
bad debt 壞賬   a~a:mM>p  
balance 餘額   ys>n%24qP  
balance sheet 資產負債表   %8%|6^,  
bank account 銀行賬戶   -sZ'<(3  
bank balance 銀行結存   9[&ByEAK  
bank charge 銀行手續費   ~Dz:n]Vk/  
bank deposit 銀行存款   .-mIU.Nwi  
bank discount 銀行貼現   :@"o.8p   
bank draft 銀行匯票   _G@Zn[v  
bank loan 銀行借款   s3nt2$=:t  
bank overdraft 銀行透支   ~o|sma5.  
bankers acceptance 銀行承兌   z~tdLtcX  
bankruptcy 破產   TQNdBq5I6  
bearer 持票人   Scm45"wB+  
beneficiary 受益人   0*tnJB  
bequest 遺產   WAR!#E#J7  
bill 票據   67&Q<`V1*q  
bill of exchange 匯票   u0sN[<  
bill of lading 提單   DEhR\
Z!  
bills discounted 貼現票據   |6DJ5VFzD  
bills payable 應付票據   UR=s=G|  
bills receivable 應收票據   ?
V+\E2  
board of directors 董事會   T}1"  
bonds 債券   6^V( C;5!  
bonus 紅利   S{8-XiL,  
book value 賬面價值   ]3,  
bookkeeper 簿記員   n3&h1-  
bookkeeping 簿記   ZsXw]Wa  
branch office general ledger 支店往來賬戶   @NL<v-t  
broker 經紀人   B[EOz\?
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brought down 接前   E3[9!L8gb  
brought forward 接上頁   DbB<8$  
budget 預算   Gf
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by-product 副產品   !v=/f_6  
by-product sales 副產品銷售   ohyq/u+y~A  
capital 股本   ,30lu a  
capital income 資本收益   `MCtm(<  
capital outlay 資本支出   ,X:3w3nr^  
capital stock 股本   V#.pi zb  
capital stock certificate 股票   .E+O,@?<  
carried down 移後   MaD|X_g  
carried forward 移下頁   m-tn|m!J  
cash 現金   Q
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cash account 現金賬戶   ,xrA2  
cash in bank 存銀行現金   J(!=Dno  
cash on delivery 交貨收款   5{+2#-  
cash on hand 庫存現金   ^'
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cash payment 現金支付   ?SO
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cash purchase 現購   d*04[5`  
cash sale 現沽   V4}jv7>A  
cashier 出?#123;員   ;Gn>W+Ae M  
cashiers check 本票   Uf7ACv)Dn  
certificate of deposit 存款單折   lfCr`[!E  
certificate of indebtedness 借據   -zJV(`  
certified check 保付支票   lc~c=17  
certified public accountant 會計師   RFFbS{
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charges 費用   8tv4_Lbx  
charge for remittances 匯水手續費   Qnt}:M+  
charter 營業執照   40`Qsv0#  
chartered accountant 會計師   [bX^_ Y  
chattles 動產   p<0=. ~  
check 支票   (;05=DsO  
che stub 支票存根   \4j_K*V  
closed account 己結清賬戶   6)Za K  
closing 結算   \<xo`2b  
closing entries 結賬紀錄   nVgvn2N/  
closing stock 期末存貨   kb"Fw:0  
closing the book 結賬   ]3='TN8aQF  
columnar journal 多欄日記賬   F;_o`h  
combination 聯合   Wtk|}>Pf  
commission 佣金   fr04n
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commodity 商品   pp1Kor  
common stock 普通股   =?+w5oI0  
company 公司   qc)+T_m  
compensation 賠償   [Y.JC'F#  
compound interest 複利   o$%KbfXO]  
consignee 承銷人   B:UPSX)A  
consignment 寄銷   NX(+%EBcA
 
consignor 寄銷人   E>*Wu<<  
consolidated balance sheet 合併資產負債表   HOH5_E>d  
consolidated profit and loss account 合併損益表   i?@7> Ca  
consolidation 合併   et/l7+/'  
construction cost 營建成本   NYg&8s.  
construction revenue 營建收入   mAW(j@5sp  
contract 合同   |E$q S)y  
control account 統制賬戶   lH/"47  
copyright 版權   dxZn| Y  
corporation 公司   ;g+fY6  
cost 成本   IDqUiN  
cost accounting 成本會計   ,|?#+O{  
cost of labour 勞工成本   . uGne  
cost of production 生產成本   :@E^oNKa0  
cost of manufacture 製造成本   qM 1ZCt  
cost of sales 銷貨成本   IUh9skW5  
cost price 成本價格   )g $T%  
credit 貸方   d!Y%7LmSE@  
credit note 收款通知單   y 0O e)oP  
creditor 債權人   [h' 22W  
crossed check 橫線支票   iK1{SgXrFI  
current account 往來活期賬戶   YKayaI\*  
current asset 流動資產   ~p{YuW[e  
current liability 流動負債   ouoIbA9X  
current profit and loss 本期損益   S{]3e-?  
debit 借方   i 
Pl/I  
debt 債務   (M{wkQTO  
debtor 債務人   -H[@]Q4w  
deed 契據   %a0q|)Nrj  
deferred assets 遞延資產   (=gqqOOl~  
deferred liabilities 遞延負債   ~+BU@PHv  
delivery 交貨   j1+I_  
delivery expense 送貨費   48J{Y3F  
delivery order 出貨單   QJR},nZ3  
demand draft 即期匯票   J &=5h .G$  
demand note 即期票據   k`[>Bk%b  
demurrage charge 延期費   w k
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deposit 存款   9aI v|cS?  
deposit slip 存款單   g3%x"SlIU  
depreciation 折舊   {LqYb:/C5U  
direct cost 直接成本   4PU@W o  
direct labour 直接人工   RASk=B  
director 董事   QP!;Gwqr  
discount 折扣   "OkZ [E)  
discount on purchase 進貨折扣   3qNuv];2  
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