[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。   {OOn
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acceptance 承兌   M* {5> !\  
account 賬戶   cL~YQJYp  
accountant 會計員   BL"7_phM,  
accounting 會計   (vvD<S*  
accounting system 會計制度   :fq4oHA#  
accounts payable 應付賬款    _-9cGm v  
accounts receivable 應收賬款   & Y2x O  
accumulated profits 累積利益   :M<] 6o  
adjusting entry ?#123;整記錄   aUA)p}/:  
adjustment ?#123;整   GQQp(%T  
administration expense 管理費用   brlbJFZ19  
advances 預付   UP% 6s:>:  
advertising expense 廣告費   evNe6J3  
agency 代理   ]0j_yX   
agent 代理人   L' bY,D(J>  
agreement 契約   4??LK/s*  
allotments 分配數   7q5*grm  
allowance 津貼    _+(@?  
amalgamation 合併   TY'61xWi  
amortization 攤銷   NK(_ &.F
 
amortized cost 應攤成本   ?)(-_N&T  
annuities 年金   r9L--#=z  
applied cost 已分配成本   )feZ&G]  
applied expense 已分配費用   l=((>^i  
applied manufacturing expense 己分配製造費用   U~;tk@  
apportioned charge 攤派費用   2A:h&t/|C  
appreciation 漲價   U%[ye0@:  
article of association 公司章程   ~131|e`C  
assessment 課稅   UT9u?  
assets 資產   Hrph>v  
attorney fee 律師費   bS954d/  
audit 審計   \<09.q<8  
auditor 審計員   As`=K$^Il.  
average 平均數   N;6o=^ic  
average cost 平均成本   <V Rb   
bad debt 壞賬   =6"5kz10  
balance 餘額   P=\{  
balance sheet 資產負債表   o0|Ex\  
bank account 銀行賬戶   5,g +OY=\  
bank balance 銀行結存   2CneR
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bank charge 銀行手續費   gq/Za/!6  
bank deposit 銀行存款   ,]W|"NUI  
bank discount 銀行貼現   8N?D1;F;  
bank draft 銀行匯票   7]ysvSM  
bank loan 銀行借款   /]MelW  
bank overdraft 銀行透支   k+w J
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bankers acceptance 銀行承兌   wJCw6&D,/  
bankruptcy 破產  
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bearer 持票人   Ke?,AWfG  
beneficiary 受益人   Y0A(-
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bequest 遺產    X0$q!  
bill 票據   isQOt * i  
bill of exchange 匯票   :zLf~W  
bill of lading 提單   :zPK  
bills discounted 貼現票據   pt,L  
bills payable 應付票據   s&-MJ05y  
bills receivable 應收票據   D& D6!jz  
board of directors 董事會   3}F>t{FDk  
bonds 債券   4OpzGZ4+  
bonus 紅利   !4'Fz[RK  
book value 賬面價值   l: uQ#Z)  
bookkeeper 簿記員   $sE=[j'v  
bookkeeping 簿記   /lu|FWbEw  
branch office general ledger 支店往來賬戶   $D#h, `  
broker 經紀人   b \ln XN  
brought down 接前   ?_Z-}f  
brought forward 接上頁    gu[
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budget 預算   "QxULiw  
by-product 副產品   !]82$  
by-product sales 副產品銷售   ^jwzCo-  
capital 股本   ipbhjK$  
capital income 資本收益   3IlVSR ^py  
capital outlay 資本支出   fx[&"$X  
capital stock 股本   X.k8w\~  
capital stock certificate 股票   s(3HZ>qx;  
carried down 移後   D5snaGss9a  
carried forward 移下頁   vk48&8  
cash 現金   PQ[?zNrSV  
cash account 現金賬戶   'yq ?xlIj  
cash in bank 存銀行現金   H>%AK'

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cash on delivery 交貨收款   &{a!)I>  
cash on hand 庫存現金   \\#D!q*  
cash payment 現金支付   ng!cK<p  
cash purchase 現購   1ruI++P  
cash sale 現沽   Hy&Z0W'
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cashier 出?#123;員   WcNQF!f  
cashiers check 本票   ?{J1Uw<  
certificate of deposit 存款單折   M-Efe_VRQc  
certificate of indebtedness 借據   &um++ \  
certified check 保付支票   <TtPwUX  
certified public accountant 會計師   e8^/S^ =&d  
charges 費用   tjb$MW$('  
charge for remittances 匯水手續費   ]B=*p0~j^n  
charter 營業執照   Cd 2<r6i  
chartered accountant 會計師   f(D'qV T{  
chattles 動產   EOXkMr  
check 支票   LkS t U)  
che stub 支票存根   IONo&~-l  
closed account 己結清賬戶   (4/"uj5  
closing 結算   ocZ}RI#Q  
closing entries 結賬紀錄   M?"4{  
closing stock 期末存貨   ~rdS#f&R2  
closing the book 結賬   B?=R= p  
columnar journal 多欄日記賬   !~~KM?g  
combination 聯合   bHnKtaK4c  
commission 佣金   y 2> 93m  
commodity 商品   SefhOh^,V  
common stock 普通股   >B**fZ~L  
company 公司   ~Dq-q6-@t  
compensation 賠償   1Ys=KA-!_x  
compound interest 複利   (l{8Ixs  
consignee 承銷人   9S@x  
consignment 寄銷   qm !oJL  
consignor 寄銷人   ;7:} iKU  
consolidated balance sheet 合併資產負債表   ;QXg*GNAv$  
consolidated profit and loss account 合併損益表   z:f&k}(  
consolidation 合併   49=pB,H;H  
construction cost 營建成本   $`3yImv+w  
construction revenue 營建收入   O|8@cO
 
contract 合同   yC\UT ~j/  
control account 統制賬戶   PljPhAce  
copyright 版權   |w|c!;,  
corporation 公司   it\$Pih]  
cost 成本   )y*&&q   
cost accounting 成本會計   ZL<X*l2  
cost of labour 勞工成本   x;u#ec4
  
cost of production 生產成本   Dnw^H.  
cost of manufacture 製造成本   }? / Blr  
cost of sales 銷貨成本   ]j>xQm\  
cost price 成本價格   gPk,nB  
credit 貸方   %akW43cE  
credit note 收款通知單   O^8ZnN _+  
creditor 債權人   ^t4^gcoZ4Z  
crossed check 橫線支票   7wx=#  
current account 往來活期賬戶   1*hEbO  
current asset 流動資產   j;`Q82 V\  
current liability 流動負債   q"2APvsv p  
current profit and loss 本期損益   Eu(QeST\  
debit 借方   .J O3#  
debt 債務   i6_}  
debtor 債務人   90W=v*  
deed 契據   zb9G&'7  
deferred assets 遞延資產   R
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deferred liabilities 遞延負債   i-v: %  
delivery 交貨   HC$%"peN1b  
delivery expense 送貨費   1}wDc$O  
delivery order 出貨單   ,gQl_Amvz  
demand draft 即期匯票   C7{VByxJ  
demand note 即期票據   S~aWun  
demurrage charge 延期費   k^%=\c   
deposit 存款   p}!i_P  
deposit slip 存款單   f9u=h}  
depreciation 折舊   n%F _3`  
direct cost 直接成本   >ZOlSLu  
direct labour 直接人工   iRrUIWx  
director 董事   \bdKLcKI,  
discount 折扣   b69nj  
discount on purchase 進貨折扣   LMoZ I0)x  
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