[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。   r")`Ph@yp  
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acceptance 承兌   (3Two}  
account 賬戶   q1"$<# t  
accountant 會計員   -
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accounting 會計   t\k$};qJ  
accounting system 會計制度   p'*>vk  
accounts payable 應付賬款   vgH3<pDiU6  
accounts receivable 應收賬款   * KDI}B>  
accumulated profits 累積利益   ORHp$Un~)  
adjusting entry ?#123;整記錄   S >X:ZYYC  
adjustment ?#123;整   75f"'nJ)  
administration expense 管理費用   jET{Le8i  
advances 預付   \IV1j)I"u  
advertising expense 廣告費   P2BWuhF  
agency 代理   N`5,\TR2f  
agent 代理人   "55skmD.P  
agreement 契約   M"p  
allotments 分配數   K1"*.\?F  
allowance 津貼   ;g5m0l5  
amalgamation 合併   `.~N4+SP  
amortization 攤銷   Tc>  
amortized cost 應攤成本   eg\v0Y!rI  
annuities 年金   iNtaDX|%/  
applied cost 已分配成本   "d#Y}@*~ o  
applied expense 已分配費用   AS'R?aX|C  
applied manufacturing expense 己分配製造費用   |:q=T ~x  
apportioned charge 攤派費用   ;qafT@ }C  
appreciation 漲價   oTU!R ,  
article of association 公司章程   ~?4PBq  
assessment 課稅   {5U{8b]k  
assets 資產  
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attorney fee 律師費   #%iDT6  
audit 審計   TN!j13,  
auditor 審計員   z&#SPH*  
average 平均數   #>b3"[ |  
average cost 平均成本   [R(`W#W  
bad debt 壞賬   [842&5Pd?  
balance 餘額   Z0x ar]4V  
balance sheet 資產負債表   Z&Pg"a?\  
bank account 銀行賬戶   S!jTyY7e  
bank balance 銀行結存   Q('r<v96  
bank charge 銀行手續費   TyD4|| %  
bank deposit 銀行存款   V wg
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bank discount 銀行貼現   bhTb[r  
bank draft 銀行匯票   R&8Iz yM  
bank loan 銀行借款   .zA^)qgL  
bank overdraft 銀行透支   gf#{k2r  
bankers acceptance 銀行承兌   ~
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bankruptcy 破產   q8X feoUV  
bearer 持票人   @| M|+k3  
beneficiary 受益人   A
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bequest 遺產   Uol|9F  
bill 票據   q@QksAq  
bill of exchange 匯票   1-%fo~!l  
bill of lading 提單   b3&zjjQ  
bills discounted 貼現票據   bR*-Ht+wd  
bills payable 應付票據   6]V4muz#c  
bills receivable 應收票據   .*@;@06?
 
board of directors 董事會   iEVb"w059  
bonds 債券   2 #KJ asX  
bonus 紅利   lGV0*Cji  
book value 賬面價值   x[wq]q#*  
bookkeeper 簿記員   Q8:Has  
bookkeeping 簿記   ]e"=$2d$  
branch office general ledger 支店往來賬戶   2 Wt> Mi  
broker 經紀人   /7aBDc-v  
brought down 接前   0LPig[  
brought forward 接上頁   ^1S!F-H4\  
budget 預算   04LI]'  
by-product 副產品   iZ#!O*>  
by-product sales 副產品銷售   q!{y&.&\  
capital 股本   oibsh(J3  
capital income 資本收益   j@W.&- _  
capital outlay 資本支出   bZnuNYty75  
capital stock 股本   r54&XE]O  
capital stock certificate 股票   @oNH@a j%  
carried down 移後   u!!Y=!y*<  
carried forward 移下頁   hEA<o67  
cash 現金   chcbd y>C  
cash account 現金賬戶   L6t+zIUc-~  
cash in bank 存銀行現金   ^Ew]uN>,  
cash on delivery 交貨收款   #ZJ _T`l  
cash on hand 庫存現金   #zG&|<hc  
cash payment 現金支付   MuYk};f  
cash purchase 現購   WQ~;;.v#  
cash sale 現沽   In:9\7~jC  
cashier 出?#123;員   (_ni
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cashiers check 本票   8|):`u  
certificate of deposit 存款單折   wg7V-+@i  
certificate of indebtedness 借據   o9|nJ;  
certified check 保付支票   V@B__`y7  
certified public accountant 會計師   =!kk|_0%E  
charges 費用   m4TE5q%3
 
charge for remittances 匯水手續費   ^WHE$4U`  
charter 營業執照   9i'jjN  
chartered accountant 會計師   1{r3#MVL  
chattles 動產  
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check 支票   D N'3QQn  
che stub 支票存根   FK:;e lZ  
closed account 己結清賬戶   .\[`B.Q  
closing 結算   %=n!Em(  
closing entries 結賬紀錄   H2&@shOOQJ  
closing stock 期末存貨   Keuf9u  
closing the book 結賬   p6]7&{>  
columnar journal 多欄日記賬   Z8# (kmBdB  
combination 聯合   88VZR&v   
commission 佣金   ^"VJd[Hn  
commodity 商品   w&$`cD  
common stock 普通股   j.C`U(n}`  
company 公司   _a5d?Q9Z  
compensation 賠償   T?:Rdo!:u  
compound interest 複利   O;z,qo X  
consignee 承銷人   I CZ4A{I  
consignment 寄銷   f*!j[U/r_  
consignor 寄銷人   W,4QzcQR  
consolidated balance sheet 合併資產負債表   Ozw;(fDaU  
consolidated profit and loss account 合併損益表   CUO+9X-<8  
consolidation 合併   ]Uw<$!$-]s  
construction cost 營建成本   DQNnNsP:M-  
construction revenue 營建收入   lphFhxJA{  
contract 合同   0)%YNaskj  
control account 統制賬戶   k>F'ypm  
copyright 版權   N 96jJk  
corporation 公司   Da&vb D-Bg  
cost 成本   IC#>X5  
cost accounting 成本會計   <A<{,:5C  
cost of labour 勞工成本   iocI:b<  
cost of production 生產成本   `k=bL"T>\  
cost of manufacture 製造成本   K\>tA)IPSV  
cost of sales 銷貨成本   <:(6EKJAq}  
cost price 成本價格   Vx(B{5>Vu  
credit 貸方   x9$` W  
credit note 收款通知單   stG~AC  
creditor 債權人   |>27'#JC  
crossed check 橫線支票   f_wvZ&  
current account 往來活期賬戶   B||*.`3gN  
current asset 流動資產   K)-U1JE7  
current liability 流動負債   /,1D)0  
current profit and loss 本期損益   TK5K_V*7  
debit 借方   t2E
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debt 債務   .clP#r{U  
debtor 債務人   X- pqw~$  
deed 契據   x1Lb*3Fe  
deferred assets 遞延資產   A:>01ZJ5S+  
deferred liabilities 遞延負債   QBtnx[  
delivery 交貨   3Dg,GaRk  
delivery expense 送貨費   3j,Q`+l/6d  
delivery order 出貨單   ]Gpxhg  
demand draft 即期匯票   V7
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demand note 即期票據   Q<z_/j9  
demurrage charge 延期費    u*e.yN  
deposit 存款   P6E3-?4j  
deposit slip 存款單   3Th'paMG  
depreciation 折舊   -c(F 1l  
direct cost 直接成本   ^w(p8G_-w  
direct labour 直接人工   W [Of|?  
director 董事   (H)2s Y  
discount 折扣   _Bj)r}~7#  
discount on purchase 進貨折扣   SLO%7%>p  
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