[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。   Qy,qQA/  
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acceptance 承兌   ~ab_+%  
account 賬戶   oYM3$.{E  
accountant 會計員   Hjkgy%N  
accounting 會計   W3j|%  
accounting system 會計制度   rNO;yL4)ey  
accounts payable 應付賬款   c&W.slE6  
accounts receivable 應收賬款   (:muxby%  
accumulated profits 累積利益   dNt|"9~&  
adjusting entry ?#123;整記錄   _cs9
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adjustment ?#123;整   *F&&rsb  
administration expense 管理費用   Hmd:>_[f  
advances 預付   /Day5\Q#  
advertising expense 廣告費   U2?gODh'  
agency 代理   muq|^Hfb  
agent 代理人   ^( VB5p  
agreement 契約   ?LFSR  
allotments 分配數   bj^ m<}   
allowance 津貼   p~co!d.q/}  
amalgamation 合併   n?tAa|_  
amortization 攤銷   zSXC  
amortized cost 應攤成本   [63;8l
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annuities 年金   pa73`Ca]  
applied cost 已分配成本   &3?yg61Ag  
applied expense 已分配費用   mf'1.{  
applied manufacturing expense 己分配製造費用   X*q C:]e  
apportioned charge 攤派費用   ]YzAcB.R  
appreciation 漲價   dEL"(e#0s4  
article of association 公司章程   .NC}TFN|  
assessment 課稅   jU~%5R  
assets 資產   /Q_\h+`  
attorney fee 律師費   kl9z;(6p  
audit 審計   ![tI(TPq  
auditor 審計員   cyE2=  
average 平均數   __c_JU  
average cost 平均成本   g_X7@Dt  
bad debt 壞賬   r8.v0b"1  
balance 餘額   Bb`^,?m  
balance sheet 資產負債表   DV"ri  
bank account 銀行賬戶   ^)pY2t<^  
bank balance 銀行結存   d(Ou\7  
bank charge 銀行手續費   YR.'JF`C  
bank deposit 銀行存款   uoHhp4>^  
bank discount 銀行貼現   q Q8l8  
bank draft 銀行匯票   bb/MnhB  
bank loan 銀行借款   r&DK> H  
bank overdraft 銀行透支   +rY0/T_0,  
bankers acceptance 銀行承兌   {`Z)'G\`  
bankruptcy 破產   M(jH"u&f  
bearer 持票人   X>>rv lDN  
beneficiary 受益人   W'$~mK\  
bequest 遺產   #!Fs
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bill 票據   d:''qgz`  
bill of exchange 匯票   T5;D0tM/  
bill of lading 提單   I,;)pWX=@  
bills discounted 貼現票據   P|U>(9;P,  
bills payable 應付票據   Mw.+0R!T  
bills receivable 應收票據   F o6U"  
board of directors 董事會   78-:hk  
bonds 債券   0iHI"9z  
bonus 紅利   {IvCe0`  
book value 賬面價值   Wg1WY}zG  
bookkeeper 簿記員   )frtvN7  
bookkeeping 簿記   U\{Z{F%8  
branch office general ledger 支店往來賬戶   {Se9
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broker 經紀人   ffVYlNQ7L  
brought down 接前   Dn?L  
brought forward 接上頁   5P!17.W'u  
budget 預算   :u0433z:  
by-product 副產品   6dUP's_  
by-product sales 副產品銷售   HvTQycG  
capital 股本   0*/~9n-Vl  
capital income 資本收益   RT>3\qhZ  
capital outlay 資本支出   G#Ow>NJ  
capital stock 股本   *79<ypKG$  
capital stock certificate 股票   M{QNpoM  
carried down 移後   <k!G%R<9  
carried forward 移下頁   10&A3C(E  
cash 現金   Zn//u<D  
cash account 現金賬戶   <]nI)W(  
cash in bank 存銀行現金   hl+Yr)0\
 
cash on delivery 交貨收款   );[`rXH_  
cash on hand 庫存現金   =`U[{3A_  
cash payment 現金支付   L%"Mp(gZ  
cash purchase 現購   H NPr| (  
cash sale 現沽   ~6nQ-  
cashier 出?#123;員   +}Pa/8ybJ  
cashiers check 本票   N\?iU8w=  
certificate of deposit 存款單折   #C`!yU6(  
certificate of indebtedness 借據   Yq_zlxd%F  
certified check 保付支票   /Kvb$]F+!  
certified public accountant 會計師   :<W8uDAs  
charges 費用   +l9avy+P(  
charge for remittances 匯水手續費   8z-Td-R6  
charter 營業執照   {IVqV6:  
chartered accountant 會計師   u=[oo@Rk`  
chattles 動產   or<JjTJ\o_  
check 支票   9=SZL~#CE  
che stub 支票存根   u@HP@>V  
closed account 己結清賬戶   ^cNP?7g7  
closing 結算   dXj.e4,m  
closing entries 結賬紀錄   /d4xHt5a  
closing stock 期末存貨   4$^=1ax  
closing the book 結賬   ?r+
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columnar journal 多欄日記賬   R&QT  'i  
combination 聯合   Tla*V#:Ve  
commission 佣金   "J9+~)e^!  
commodity 商品   pV!(#45~W  
common stock 普通股   
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company 公司   7qk61YBLz  
compensation 賠償   X%dOkHarB  
compound interest 複利   +*dJddz  
consignee 承銷人   p,+~dn;=  
consignment 寄銷   + |,CIl+  
consignor 寄銷人   }?JO[Q +
 
consolidated balance sheet 合併資產負債表   YpL}R#  
consolidated profit and loss account 合併損益表   ZBGI_9wZ  
consolidation 合併   X DX_c@U  
construction cost 營建成本   ,-b9:]{L  
construction revenue 營建收入   ,P|PP
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contract 合同   ?aCR>AY5X  
control account 統制賬戶   A9#2.5  
copyright 版權   )mEF_ &  
corporation 公司   4c% :?H@2  
cost 成本   =m Zw71,  
cost accounting 成本會計   Eq?o/'e  
cost of labour 勞工成本   8 6_Zh5:  
cost of production 生產成本   Hq9(6w9w  
cost of manufacture 製造成本   m0P5a%D  
cost of sales 銷貨成本   |'.SOm9)*  
cost price 成本價格   uO6_lOT9n  
credit 貸方   09"~<W8  
credit note 收款通知單   x.q%O1  
creditor 債權人   %vksN$^  
crossed check 橫線支票   $=bN=hE  
current account 往來活期賬戶   xQ[YQ!l  
current asset 流動資產   VltWY'\Wu;  
current liability 流動負債   j@Dy
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current profit and loss 本期損益   u4"+u"{d  
debit 借方   Q6BWax|  
debt 債務   WO{N
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debtor 債務人   m$^7sFD$  
deed 契據   iqU}t2vFrj  
deferred assets 遞延資產   C@[:}ZGMV  
deferred liabilities 遞延負債   6Z"%vrH  
delivery 交貨   E'ZWSpP  
delivery expense 送貨費   uC3$iY:_e  
delivery order 出貨單   Fh"S[e  
demand draft 即期匯票   vfjIpg%i  
demand note 即期票據   J kA~Ol  
demurrage charge 延期費   H [v~  
deposit 存款   z TK  
deposit slip 存款單   "7l}X{b  
depreciation 折舊   w+}dm^X  
direct cost 直接成本   YZk&'w  
direct labour 直接人工   YMWy5 \  
director 董事   l YhwV\3  
discount 折扣   [bc
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discount on purchase 進貨折扣   2vXMrh\  
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