[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。   Ju"*>66  
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acceptance 承兌   &jHnM^nQ  
account 賬戶   4^mpQ.]lO  
accountant 會計員   ?`%)3gx|  
accounting 會計   RvT
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accounting system 會計制度   $pm5G} .  
accounts payable 應付賬款   GCTf/V\#  
accounts receivable 應收賬款   Be( h x  
accumulated profits 累積利益   8s_'tw/{  
adjusting entry ?#123;整記錄   J`8bh~7  
adjustment ?#123;整   ?lYi![.o  
administration expense 管理費用   h)qapC5z,  
advances 預付   K2glkGK  
advertising expense 廣告費   vUXas*s4  
agency 代理   kU5chltGF  
agent 代理人    vNJ!d  
agreement 契約   P]4C/UDS-~  
allotments 分配數   _ ecKX</Q  
allowance 津貼   /~
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amalgamation 合併   Dog Tj  
amortization 攤銷   =gb.%a{R  
amortized cost 應攤成本   U0/X!@F-  
annuities 年金   (&U8NeWZ  
applied cost 已分配成本   <-:gaA`KM  
applied expense 已分配費用   d?)
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applied manufacturing expense 己分配製造費用   PZQn]lbak  
apportioned charge 攤派費用   k%?
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appreciation 漲價   TrHz(no  
article of association 公司章程   b[3K:ot+  
assessment 課稅   pbe" w=<  
assets 資產   x7=5 ;gf/X  
attorney fee 律師費   `eat7O  
audit 審計   }l/!thzC  
auditor 審計員   A 3C#wJ  
average 平均數   `4& GumG  
average cost 平均成本   4A_}:nU  
bad debt 壞賬   '{:WxGgi  
balance 餘額   Xx~XW^lsh  
balance sheet 資產負債表   'mz _JM  
bank account 銀行賬戶   %{*}KsS`p  
bank balance 銀行結存   {BBL`tg60  
bank charge 銀行手續費   6^pddGIG  
bank deposit 銀行存款   G9.
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bank discount 銀行貼現   _N 5$>2  
bank draft 銀行匯票   cCd2f>EHw  
bank loan 銀行借款   ^h z4IZ^  
bank overdraft 銀行透支   ceDe!Iu  
bankers acceptance 銀行承兌   "Ldi<xq%xl  
bankruptcy 破產   ^d!(8vh  
bearer 持票人   CY&Z*JI"'B  
beneficiary 受益人   G'/36M@  
bequest 遺產   DS,"^K  
bill 票據   Hf ]aA_:   
bill of exchange 匯票   }| BnG"8  
bill of lading 提單   -v*wT*I1  
bills discounted 貼現票據   MXWCYi  
bills payable 應付票據   %Y"@VcN  
bills receivable 應收票據   K4Mv\!Q<8  
board of directors 董事會   =FkU:q$  
bonds 債券   vDgf}  
bonus 紅利   4@D 8{?$~Q  
book value 賬面價值   V45\.V  
bookkeeper 簿記員   u:r'&#jb~@  
bookkeeping 簿記   iq>PN:mr  
branch office general ledger 支店往來賬戶   %UuV^C  
broker 經紀人   3+gp_7L  
brought down 接前   _Y'+E  
brought forward 接上頁   &u-H/CU%  
budget 預算   oR'8|~U@B  
by-product 副產品   L0?-W%$>  
by-product sales 副產品銷售   JTw\5j  
capital 股本   \h
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capital income 資本收益   =p9d4smbn  
capital outlay 資本支出   0*S2_&Q)  
capital stock 股本   l][{ #>V  
capital stock certificate 股票   ^&iUC&8W  
carried down 移後   $gm`}3C<  
carried forward 移下頁   XJl2_
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cash 現金   \
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cash account 現金賬戶   v=15pW  
cash in bank 存銀行現金   {64od0:T  
cash on delivery 交貨收款   Xk[;MZ[  
cash on hand 庫存現金   $Yh7N5XH,  
cash payment 現金支付   ^v.~FFK  
cash purchase 現購   `z<k7ig  
cash sale 現沽   Vt-D8J\A 0  
cashier 出?#123;員   @RW=(&<1  
cashiers check 本票   FBpf_=(_1  
certificate of deposit 存款單折   n:cre}0.  
certificate of indebtedness 借據   2 F3U,}  
certified check 保付支票   ]t-_.E )F  
certified public accountant 會計師   cx?t C#t  
charges 費用   i9?$BZQ[R  
charge for remittances 匯水手續費   IHCEu K  
charter 營業執照   Wh4`Iv \.  
chartered accountant 會計師   yD|H e*$S  
chattles 動產   q~9Y&>D  
check 支票   C<Q;3w`#1j  
che stub 支票存根   L=W8Q8 hf  
closed account 己結清賬戶   &Pu}"M$[MH  
closing 結算   dx{ZG'@aH  
closing entries 結賬紀錄   uY+N163i  
closing stock 期末存貨   !"{+|heU9p  
closing the book 結賬   R1Jj 3k  
columnar journal 多欄日記賬   $ftcYBZa  
combination 聯合   _:4n&1{. E  
commission 佣金   aKdi  
commodity 商品   .\1{>A  
common stock 普通股   Q$_S/d%*  
company 公司   u`Kjs}F'  
compensation 賠償   iT#)i3   
compound interest 複利   )r_zM~jI  
consignee 承銷人   }{<@wE%s  
consignment 寄銷   ts rcX  
consignor 寄銷人   T^9k,J(rM  
consolidated balance sheet 合併資產負債表   oW]~\vp^0  
consolidated profit and loss account 合併損益表   OEc$ro=m*  
consolidation 合併   W~sP7
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construction cost 營建成本   ?ysC7((  
construction revenue 營建收入   NIn#  
contract 合同   xf/ SUO F  
control account 統制賬戶   {L 7O{:J  
copyright 版權   iYE:o{  
corporation 公司   C^vB&3ghi  
cost 成本   6BT o%  
cost accounting 成本會計   Ms8&$  
cost of labour 勞工成本   0&!,+  
cost of production 生產成本  
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cost of manufacture 製造成本   <C0~7]XO  
cost of sales 銷貨成本   5e^t;  
cost price 成本價格   (gd+-o4  
credit 貸方   H4#|f
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credit note 收款通知單   ]=T`8)_r)  
creditor 債權人   O=c^Ak   
crossed check 橫線支票   BfmSM9  
current account 往來活期賬戶   eq)8V x0  
current asset 流動資產   v`i9LD0(  
current liability 流動負債   Kt Wn08D!  
current profit and loss 本期損益   Dk$[b9b  
debit 借方   34lt?6 %j  
debt 債務   ~s_n\r&23  
debtor 債務人   saMv.;s 1^  
deed 契據   rSGp]W|  
deferred assets 遞延資產   r= 8(n<;Co  
deferred liabilities 遞延負債   t#pF.!9=  
delivery 交貨   "o+E9'Dm  
delivery expense 送貨費   Er; @nOyD  
delivery order 出貨單  
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demand draft 即期匯票   YcJZG|[  
demand note 即期票據   Uj5%06  
demurrage charge 延期費   L`v7|!X  
deposit 存款   Y/\y "a  
deposit slip 存款單   laVqI|0q  
depreciation 折舊   [~cb&6|M  
direct cost 直接成本   f|
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direct labour 直接人工   [kfLT::mT  
director 董事   EA@p]+P  
discount 折扣   /b 3b0VfF  
discount on purchase 進貨折扣   y#%*aV}|B  
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