[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。   #GqTqHNE <  
p4/$EPt)lY  
acceptance 承兌   DOL%'k?B  
account 賬戶   !eD+GDgE]  
accountant 會計員   $T dC/#7  
accounting 會計   Ex($  
accounting system 會計制度   vrrt@y  
accounts payable 應付賬款   /BHepD }  
accounts receivable 應收賬款   /! ^P)yU,  
accumulated profits 累積利益   &`:rp!Lc  
adjusting entry ?#123;整記錄   oK-!(1A-  
adjustment ?#123;整   v}il(w;O  
administration expense 管理費用   Da,&+fZI!  
advances 預付   $@87?Ab  
advertising expense 廣告費   ?e
i%RWo  
agency 代理   8&a_A:h  
agent 代理人   Xm[Czd]%  
agreement 契約   $N.`)S<  
allotments 分配數   E#h~V5Tf  
allowance 津貼   6 /y*2z;  
amalgamation 合併   rye)qp|  
amortization 攤銷   -^fzsBL.  
amortized cost 應攤成本   TU%"jb5  
annuities 年金   =WRO\lgv.  
applied cost 已分配成本   ( Yi=v'd  
applied expense 已分配費用   <3#<I)#  
applied manufacturing expense 己分配製造費用   dIK{MA  
apportioned charge 攤派費用   i]M"Cu*  
appreciation 漲價   )q(:eoLDm  
article of association 公司章程   ta! V=U  
assessment 課稅   ;F,qS0lzE  
assets 資產   /oDpgOn  
attorney fee 律師費   P dM*5g4  
audit 審計   j#o3  
auditor 審計員   -h9#G{2W[  
average 平均數   ;vUxO<cKFq  
average cost 平均成本  
#J~Xv:LgD  
bad debt 壞賬   Riq|w+Q  
balance 餘額   E(/ sXji!  
balance sheet 資產負債表   _@|fva&s,;  
bank account 銀行賬戶   x)\V lR  
bank balance 銀行結存   zW)gC9_|m-  
bank charge 銀行手續費   :tlE`BIp  
bank deposit 銀行存款   x,-S1[#X;  
bank discount 銀行貼現   h+xA?[c=  
bank draft 銀行匯票   ioWJj .%  
bank loan 銀行借款   M4H"].Zm  
bank overdraft 銀行透支  
Ut':$l=  
bankers acceptance 銀行承兌   n\*JaY  
bankruptcy 破產   `+fk `5Y  
bearer 持票人   To^# 0  
beneficiary 受益人   1(#RN9   
bequest 遺產   :r^klJ(m  
bill 票據   cLHF9B5  
bill of exchange 匯票   Np)ho8zU  
bill of lading 提單   F1\`l{B,\  
bills discounted 貼現票據   7 {nl.. `  
bills payable 應付票據   Kc-4W6?$  
bills receivable 應收票據   zw< 4G[u  
board of directors 董事會   "]w!`^'_  
bonds 債券   $wgc vySx  
bonus 紅利   ki`8(u6l  
book value 賬面價值   {GK(fBE  
bookkeeper 簿記員   DQMPA j.  
bookkeeping 簿記   NA=#>f+U%  
branch office general ledger 支店往來賬戶   7}A5u,.,ht  
broker 經紀人   2Gm-\o&Td"  
brought down 接前   )7k&`?Mh  
brought forward 接上頁  
KjBOjD'I  
budget 預算   "*+\KPCU  
by-product 副產品   .hc|t-7f

 
by-product sales 副產品銷售   6<<'bi  
capital 股本   64h_1,U  
capital income 資本收益   nW~$ (Qnd  
capital outlay 資本支出   W _J&M4  
capital stock 股本   TR~|c|B  
capital stock certificate 股票   xv^Sh}\}  
carried down 移後   n}0za#G  
carried forward 移下頁   Xthtw*  
cash 現金   wLY#dm  
cash account 現金賬戶   O@nqHZ  
cash in bank 存銀行現金   B;SzuCW  
cash on delivery 交貨收款   m"<4\;GK  
cash on hand 庫存現金   KUF$
h Er  
cash payment 現金支付   J6eJIKK  
cash purchase 現購   kJI3`gS+  
cash sale 現沽   3R'.}^RN  
cashier 出?#123;員    NvUu
.  
cashiers check 本票   : #3OcD4  
certificate of deposit 存款單折   K2*1T+?X  
certificate of indebtedness 借據   +mivqR~{{  
certified check 保付支票   3T"#T&eL  
certified public accountant 會計師  
Z"-ntx#  
charges 費用   3b+7^0frY#  
charge for remittances 匯水手續費   jo<>Hc{g>  
charter 營業執照   GXarUjs  
chartered accountant 會計師   cT_uJbP+  
chattles 動產   Hr /W6C  
check 支票   KLG6QBkj  
che stub 支票存根   RlU;v2Kch  
closed account 己結清賬戶   :-$cd Z3E  
closing 結算   v$[ @]`  
closing entries 結賬紀錄   b;Hm\aK  
closing stock 期末存貨   ;:AG2z
E!  
closing the book 結賬   )\um"l*\c  
columnar journal 多欄日記賬   ^?E^']H)5u  
combination 聯合   }/_('q@s\  
commission 佣金   n "XdHW0  
commodity 商品   ?nB helW^  
common stock 普通股   ;n3uV`\  
company 公司   pZc9q8j3  
compensation 賠償   T^KCB\\<  
compound interest 複利   CbnR<W-j  
consignee 承銷人   ;X+G6F'  
consignment 寄銷   g ^D)x[  
consignor 寄銷人   yfPCGCOW?  
consolidated balance sheet 合併資產負債表   :jZ*,d%1={  
consolidated profit and loss account 合併損益表   (nkUeQQ N  
consolidation 合併   $~ pr+Ei  
construction cost 營建成本   EZ:I$X  
construction revenue 營建收入   1joc<EI  
contract 合同   sqm%iyC=q  
control account 統制賬戶   RA*_&Ll&!C  
copyright 版權   ]+}:VaeA  
corporation 公司   h-z%C6  
cost 成本   )v*v   
cost accounting 成本會計   .a 'ETNY:>  
cost of labour 勞工成本   @qg0u#k5  
cost of production 生產成本   d/0/$Bz}P  
cost of manufacture 製造成本   ^%~Et>C  
cost of sales 銷貨成本   / e~  
cost price 成本價格   sq8tv]  
credit 貸方   , I[^3Fn  
credit note 收款通知單   Y}V)4j  
creditor 債權人   G:E+s(x  
crossed check 橫線支票   NTpz)R  
current account 往來活期賬戶   v:'P"uU;4  
current asset 流動資產   & *V0(  
current liability 流動負債   "k>{b:R|  
current profit and loss 本期損益   a}^!TC>%1i  
debit 借方   <a4
iL3  
debt 債務   M]8eW  
debtor 債務人   Y\\3g_YBF  
deed 契據   30gZ_8C>}  
deferred assets 遞延資產   h=p-0 Mx .  
deferred liabilities 遞延負債   PuUon6bZ  
delivery 交貨   3rXL0&3w%  
delivery expense 送貨費   %k1q4qOG]^  
delivery order 出貨單   o'= [<  
demand draft 即期匯票   % @^VrhS  
demand note 即期票據   nU">> 1!U  
demurrage charge 延期費   :5q*46n  
deposit 存款   K>DnD0  
deposit slip 存款單   `*uuB;  
depreciation 折舊   hg 86#jq%  
direct cost 直接成本   g-TX;(  
direct labour 直接人工   ]UpHD.Of[t  
director 董事   I5|S8d<  
discount 折扣   ' /@!"IXz  
discount on purchase 進貨折扣   ><Mbea=U+  
   c_DB^M!h