[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。   Z<.&fZ^jS  
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acceptance 承兌   <r#FI8P;X  
account 賬戶   PB@IPnB-  
accountant 會計員   ^K<3_D>1>  
accounting 會計   b{<?E };%  
accounting system 會計制度   4Im>2)  
accounts payable 應付賬款   c~vhkRA  
accounts receivable 應收賬款   'SXHq>#gA  
accumulated profits 累積利益   sE[`x^1'8  
adjusting entry ?#123;整記錄   o`iA&  
adjustment ?#123;整   G3DgB!  
administration expense 管理費用   'f6H#V*C  
advances 預付   M^Sa{S*?  
advertising expense 廣告費   M@xU59$@  
agency 代理  
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agent 代理人   Ey:68yU  
agreement 契約   3mHzOs\jU  
allotments 分配數   >%tG[jb  
allowance 津貼   Tgz=I4g  
amalgamation 合併   VM%g QOo<  
amortization 攤銷   +.!D>U$)}  
amortized cost 應攤成本   v[Q)L! J1  
annuities 年金   kO\ O$J^S  
applied cost 已分配成本   x-[ItJ% l  
applied expense 已分配費用   e`n ZiM>  
applied manufacturing expense 己分配製造費用   /JS_gr@DK  
apportioned charge 攤派費用   u#Ig!7iUu  
appreciation 漲價   D6L+ mTN  
article of association 公司章程   w-n}&f  
assessment 課稅   9vV==A#  
assets 資產   {32 m&a  
attorney fee 律師費   +cH>'OXoB  
audit 審計   ;dzL9P9IU  
auditor 審計員   ~2Wus8X-  
average 平均數   VW\S>=O99  
average cost 平均成本   EIRDH'[L  
bad debt 壞賬   ]VjvG};  
balance 餘額   dx@dnWRT,  
balance sheet 資產負債表   pT|
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bank account 銀行賬戶   vc
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bank balance 銀行結存   }&vD(hX  
bank charge 銀行手續費   #^L&H oo6  
bank deposit 銀行存款   1b~21n  
bank discount 銀行貼現   c-k3<|H`  
bank draft 銀行匯票   ;}E}N:A  
bank loan 銀行借款   !Vyf2xS"  
bank overdraft 銀行透支   iE''>Z  
bankers acceptance 銀行承兌   ID_4M_G  
bankruptcy 破產   -~]H5er`  
bearer 持票人   #uU(G\^T  
beneficiary 受益人   8NfXYR#  
bequest 遺產   }[akj8U  
bill 票據   %C/p+Tg  
bill of exchange 匯票   [`@M!G.  
bill of lading 提單   w x]?D%l  
bills discounted 貼現票據   K%dQ;C*?  
bills payable 應付票據   _z#"BN  
bills receivable 應收票據   oJ4HvrUO  
board of directors 董事會   ,1{qZ(l1  
bonds 債券   @mCe{r*`  
bonus 紅利   2jyWkAP'  
book value 賬面價值   &<;T$Y  
bookkeeper 簿記員   !MKecRG_  
bookkeeping 簿記   YD[HBF)~j  
branch office general ledger 支店往來賬戶   PgA<pfEHE  
broker 經紀人   _[R(9KyF0f  
brought down 接前   Ye3o}G9z  
brought forward 接上頁   Ro]Z9C>1o  
budget 預算   bW=q G  
by-product 副產品   qj;i03 +@  
by-product sales 副產品銷售   Nud =K'P=  
capital 股本   KyNu8s
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capital income 資本收益   _-C/sp^  
capital outlay 資本支出   ,Wd=!if  
capital stock 股本   VFf;|PHS  
capital stock certificate 股票   Wo "s;Z  
carried down 移後   ;d}>8w&tfy  
carried forward 移下頁   zb{79Os[B  
cash 現金   Q#3}AO  
cash account 現金賬戶   C>Hdp_Lm  
cash in bank 存銀行現金   ESB^"|9  
cash on delivery 交貨收款   $sY'=S  
cash on hand 庫存現金   "Ol:ni1  
cash payment 現金支付   SEM?vQ 0"}  
cash purchase 現購   08xo_Oysq  
cash sale 現沽   GKFRZWXdT  
cashier 出?#123;員   :k_&Zd j,B  
cashiers check 本票   ^W$R{`  
certificate of deposit 存款單折   z0rYzn?M
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certificate of indebtedness 借據   |~5cNm  
certified check 保付支票   p/(Z2N"  
certified public accountant 會計師   U*~-\jN1pb  
charges 費用   DujVV(+I  
charge for remittances 匯水手續費   QQW}.>N  
charter 營業執照   S9!KI)  
chartered accountant 會計師   D;P=\i>9-  
chattles 動產   [QxP9EC  
check 支票   "Vq= Ph
 
che stub 支票存根   `o#(YEu  
closed account 己結清賬戶   OM1Z}%
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closing 結算   G{[w+ObX  
closing entries 結賬紀錄   O4X03fUx  
closing stock 期末存貨   {`D]%e
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closing the book 結賬   lC#wh2B6  
columnar journal 多欄日記賬   *1EmK.-'u  
combination 聯合  
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commission 佣金   B6dU6"  
commodity 商品   Nqj@p<y/q  
common stock 普通股   UK,bfLPt~  
company 公司   &lLk[/b  
compensation 賠償   /
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compound interest 複利   ntH`\ )xi  
consignee 承銷人   /}6I 3n  
consignment 寄銷   |aLK_]!  
consignor 寄銷人    b+a+OI D  
consolidated balance sheet 合併資產負債表   \=WPJm`p  
consolidated profit and loss account 合併損益表   _{`Z?lt  
consolidation 合併   "BT M,CB  
construction cost 營建成本   = zmxki  
construction revenue 營建收入   YA pC|R,^  
contract 合同   "a2|WKpD  
control account 統制賬戶   ?w(hPUd!2  
copyright 版權   !U% |pa  
corporation 公司   )f$4:Pq  
cost 成本   79;uHR&S  
cost accounting 成本會計   KS8@A/f  
cost of labour 勞工成本    x(HHy,  
cost of production 生產成本   A@>/PB6n  
cost of manufacture 製造成本   we_CF*zj  
cost of sales 銷貨成本   ke2dQ^kc4  
cost price 成本價格   Z$J-4KN  
credit 貸方   [ ifw} (  
credit note 收款通知單   E@C.}37R  
creditor 債權人   %!t9)pNc  
crossed check 橫線支票   R{c~jjd  
current account 往來活期賬戶   'l(s)Oa{M:  
current asset 流動資產   BeFyx"NBg  
current liability 流動負債   /x@aAJ|
 
current profit and loss 本期損益   d_we?DZ|  
debit 借方   'nPI zK<v  
debt 債務   Evj%$7H1L1  
debtor 債務人   iT&4;W=72~  
deed 契據   w=fWW^>bP  
deferred assets 遞延資產   Z&>Cdgt*  
deferred liabilities 遞延負債   1Z ~C3)T=  
delivery 交貨   oo;<I_#07  
delivery expense 送貨費   J d/d\
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delivery order 出貨單   YD[AgToo0  
demand draft 即期匯票   -
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demand note 即期票據   a0)w/A&  
demurrage charge 延期費   0p.MH~mx  
deposit 存款   T(u;<}e@[  
deposit slip 存款單   0
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depreciation 折舊   *@bz<{!  
direct cost 直接成本   K3\a~_0
 
direct labour 直接人工   i ZPNss  
director 董事   ! 7V>gWhR  
discount 折扣   Jvc<j:{^w  
discount on purchase 進貨折扣   tW~kn9glZ  
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