[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。   XABI2Ex  
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acceptance 承兌   h[0,/`qb{  
account 賬戶   F!;0eS"xp  
accountant 會計員   U,4:yc,)s  
accounting 會計   -S"$S16D  
accounting system 會計制度   @ i
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accounts payable 應付賬款   Xbb('MoI63  
accounts receivable 應收賬款   R~],5_ |  
accumulated profits 累積利益   6KD  
adjusting entry ?#123;整記錄   v"6ijk&(  
adjustment ?#123;整   j&.MT@  
administration expense 管理費用   {IW pI *  
advances 預付   )MKzAAt~  
advertising expense 廣告費   FV&
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agency 代理   >}*iQq  
agent 代理人   6NV- &0 _  
agreement 契約   G,8LF/sR  
allotments 分配數   D+.h*{gD  
allowance 津貼   Q4_+3-g<7L  
amalgamation 合併   bS+by'Ea1W  
amortization 攤銷   8h#/b1\  
amortized cost 應攤成本   DM*mOT  
annuities 年金   iG1vy'J#o  
applied cost 已分配成本   .1.Bf26}d  
applied expense 已分配費用   Ny>tJ~I  
applied manufacturing expense 己分配製造費用   MT,LO<.  
apportioned charge 攤派費用   %<oey%ue  
appreciation 漲價   %jK-}0Tu  
article of association 公司章程   P{eL;^I  
assessment 課稅   #qk A*WP  
assets 資產   "mnWqRpX  
attorney fee 律師費   .ya^8
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audit 審計   pNo<:p  
auditor 審計員  
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average 平均數   eyZ /%4'q  
average cost 平均成本   #L{QnV.3  
bad debt 壞賬   9IKFrCO9,  
balance 餘額   )jK"\'cK  
balance sheet 資產負債表   {ZH9W
 
bank account 銀行賬戶   &P%3'c}G  
bank balance 銀行結存   mJu;B3@  
bank charge 銀行手續費   V@Z8t8  
bank deposit 銀行存款   $up.<qzj  
bank discount 銀行貼現   D5]sf>~  
bank draft 銀行匯票   9d4PH  
bank loan 銀行借款   Z,Z34:-  
bank overdraft 銀行透支   N9D<wAK##)  
bankers acceptance 銀行承兌   <a|$Bl  
bankruptcy 破產   nB
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bearer 持票人   .N99=%[}h  
beneficiary 受益人   &UUIiQm~  
bequest 遺產   <@}~
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bill 票據   (z0S5#g ,x  
bill of exchange 匯票   Vt:]D?\3  
bill of lading 提單   adh=Kp e!w  
bills discounted 貼現票據   VpJ/M(UD-  
bills payable 應付票據   /a%5!)NE%  
bills receivable 應收票據   [0D( PV(n  
board of directors 董事會   Lo
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bonds 債券   bE2^sx`(  
bonus 紅利   kScq#<Y&  
book value 賬面價值   , e{
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bookkeeper 簿記員   lkK+Fm  
bookkeeping 簿記   e%&2tf4  
branch office general ledger 支店往來賬戶   /i$ mIj`  
broker 經紀人   aE6I|6W
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brought down 接前   wAxXK94#3  
brought forward 接上頁   |b{XnD_g  
budget 預算   TdI5{?sW  
by-product 副產品   C`3}7qi|C  
by-product sales 副產品銷售   w} *;^n  
capital 股本   +$_W4lf|E2  
capital income 資本收益   F_=RY]  
capital outlay 資本支出   o~,dkV
  
capital stock 股本   RV5X0  
capital stock certificate 股票   ci>+Zi6  
carried down 移後    /E/J<  
carried forward 移下頁   t5#IiPp  
cash 現金   QF(.fq8, U  
cash account 現金賬戶   >&tPIrz  
cash in bank 存銀行現金   jQzq(oDQw  
cash on delivery 交貨收款   }.Ht=E]  
cash on hand 庫存現金   ]S4kWq{Y  
cash payment 現金支付   0&Q-y&$7  
cash purchase 現購   kJqgY|  
cash sale 現沽   5bX SN$7|  
cashier 出?#123;員   z%;b-PpS  
cashiers check 本票   v2:A 4Pd:+  
certificate of deposit 存款單折   u~\u8X3  
certificate of indebtedness 借據   v'7,(.E  
certified check 保付支票   "o/:LCE  
certified public accountant 會計師   4 mJ4)  
charges 費用   bR6.Xdt.n  
charge for remittances 匯水手續費   Yjv}@i"  
charter 營業執照   R+FBCVU&TJ  
chartered accountant 會計師   ;1&%Wj"d  
chattles 動產   pw*<tXH!  
check 支票   hex:e2x  
che stub 支票存根   4[|^78  
closed account 己結清賬戶   9D++SU2:}  
closing 結算   W
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closing entries 結賬紀錄   "qUUH4mR
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closing stock 期末存貨   9S@PY_ms  
closing the book 結賬   -`gqA%#+  
columnar journal 多欄日記賬   D ::),,  
combination 聯合   H#x=eDU|k  
commission 佣金   9nlfb~F~P  
commodity 商品   C Fq3  
common stock 普通股   C1^=se  
company 公司   X[:Hp`_$  
compensation 賠償   %mPIr4$Pg  
compound interest 複利   u HqPb8  
consignee 承銷人   cq+|fg~Yy  
consignment 寄銷   %Kx:'m%U  
consignor 寄銷人   5v"QKI  
consolidated balance sheet 合併資產負債表   $^?"/;8P5  
consolidated profit and loss account 合併損益表   fEE[huG  
consolidation 合併   NL 3ri7n  
construction cost 營建成本   lN
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construction revenue 營建收入   `P<}MeJ\l  
contract 合同   ?Z= %I$i  
control account 統制賬戶   ]#;;)K}>  
copyright 版權   B}8xA}<  
corporation 公司   %719h>$  
cost 成本   Ql^I$5&  
cost accounting 成本會計   6gV-u~j[#  
cost of labour 勞工成本   2{Nv&ZX?  
cost of production 生產成本   z^+f3-Z  
cost of manufacture 製造成本   $L_-U~^  
cost of sales 銷貨成本   o<bZ.t  
cost price 成本價格   <QFT>#@T  
credit 貸方   =mxG[zDtQ  
credit note 收款通知單   u8L%R[#o  
creditor 債權人   ?U.+SQ  
crossed check 橫線支票   9`Bmop  
current account 往來活期賬戶   \,)('tUE  
current asset 流動資產   {J;[
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current liability 流動負債   fVx<f.xuW  
current profit and loss 本期損益   ;rZR9fR  
debit 借方   lJ;7sgQ#  
debt 債務     4R
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debtor 債務人   O4J <u-E$  
deed 契據   fTd=}zY  
deferred assets 遞延資產   UIgs/  
deferred liabilities 遞延負債   T#kPn#|  
delivery 交貨   .1<QB{4~v  
delivery expense 送貨費   5'wWj}0!%  
delivery order 出貨單   =i[_C>U  
demand draft 即期匯票   p&dpDJ?d:=  
demand note 即期票據  
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demurrage charge 延期費   TG9 a1q  
deposit 存款   =vJ:R[Ilw  
deposit slip 存款單   S?ELFq(g  
depreciation 折舊   TtTp,If  
direct cost 直接成本   .Qk T-12  
direct labour 直接人工   "
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director 董事   @-=0T!/  
discount 折扣   0'q&7 MV  
discount on purchase 進貨折扣   T1AD(r\W5  
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