[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。   &$_!S!Sa/  
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acceptance 承兌   ,i<cst)$u  
account 賬戶   iJ8Z^=>  
accountant 會計員   4\v &8">LL  
accounting 會計   ` Z5dRLrd  
accounting system 會計制度   Y2.zT6i  
accounts payable 應付賬款   ~ |A
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accounts receivable 應收賬款   "qR, V9\  
accumulated profits 累積利益   /Qr`au  
adjusting entry ?#123;整記錄   g.hYhg'KUh  
adjustment ?#123;整   p?ccBq
  
administration expense 管理費用   KZZY9  
advances 預付   w "dKOdY  
advertising expense 廣告費   'plUs<A  
agency 代理   NjEi.]L*fX  
agent 代理人   Jx}-Y* o  
agreement 契約   gSw<C+  
allotments 分配數   Tjrb.+cua  
allowance 津貼   Lkx~>U   
amalgamation 合併   ?(d1;/0v>  
amortization 攤銷   1kL8EPT%o  
amortized cost 應攤成本   YOGj__:  
annuities 年金   b$#b+G{y  
applied cost 已分配成本   3Z*o5@RI  
applied expense 已分配費用   _&S#;ni\c  
applied manufacturing expense 己分配製造費用   Mkk.8AjC|  
apportioned charge 攤派費用     P3|s}&  
appreciation 漲價   _~\} fY  
article of association 公司章程   pl1CPxSdO  
assessment 課稅   Bh cp=#  
assets 資產   3Zd,"/RH  
attorney fee 律師費   ;e5PoLc  
audit 審計   1eshuL  
auditor 審計員   I%a-5f$0  
average 平均數   `=#jWZ.8m  
average cost 平均成本   t4v'X}7q]  
bad debt 壞賬   *w*>\ZhOm  
balance 餘額   F/>\uzu  
balance sheet 資產負債表   $VF,l#aR  
bank account 銀行賬戶   $'Mf$h  
bank balance 銀行結存   .|R4E  
bank charge 銀行手續費   O |P<s+  
bank deposit 銀行存款   OQ?N_zs,  
bank discount 銀行貼現   fpo{`;&F  
bank draft 銀行匯票   B^P&+,\[}  
bank loan 銀行借款   N=2T~M 1  
bank overdraft 銀行透支   ~:T@SrVI  
bankers acceptance 銀行承兌   ?%Nh4+3N>  
bankruptcy 破產   sV%DX5@  
bearer 持票人   9ABU^ig  
beneficiary 受益人   ~,1Sw7rE  
bequest 遺產   AK&>3D  
bill 票據   V27RK-.N!  
bill of exchange 匯票   ,7) hrA$(  
bill of lading 提單   /ugyUpyg  
bills discounted 貼現票據   Z)E)-2U$@  
bills payable 應付票據   TQ4L~8  
bills receivable 應收票據   pl&nr7\  
board of directors 董事會   4{zy)GE|W  
bonds 債券   fy"}# 2  
bonus 紅利   T*C25l;w  
book value 賬面價值   jj]\]6@+P  
bookkeeper 簿記員   nD*iSb*  
bookkeeping 簿記   >iOf3I-ATt  
branch office general ledger 支店往來賬戶   rn*'[i
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broker 經紀人   vQi=13Pw  
brought down 接前   /C
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brought forward 接上頁   EA6l11{Gk1  
budget 預算   ;NRh0)%|o  
by-product 副產品   ?cRF;!o"  
by-product sales 副產品銷售   g3NUw/]#  
capital 股本   $]E+E.P  
capital income 資本收益  
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capital outlay 資本支出   [%dsq`b#  
capital stock 股本   [h;I)ug[o(  
capital stock certificate 股票   66eJp-5e8  
carried down 移後   ^* .$@M  
carried forward 移下頁   e3;D1@  
cash 現金   C'$}{%Cc@$  
cash account 現金賬戶   VmPh''Z%-  
cash in bank 存銀行現金   `Fr ,,Q81\  
cash on delivery 交貨收款   lF!
PiL  
cash on hand 庫存現金   /&#y-D_  
cash payment 現金支付   Zc~ 7R`v7}  
cash purchase 現購   iXnXZ|M  
cash sale 現沽   OmWEa  
cashier 出?#123;員   ~-7/9$ay5  
cashiers check 本票   !s=$UC  
certificate of deposit 存款單折   nA,=g'7S  
certificate of indebtedness 借據   &]n }fq  
certified check 保付支票   uKk#V6
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certified public accountant 會計師   b Or11?
 
charges 費用   St%x\[D  
charge for remittances 匯水手續費   
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charter 營業執照   oa"Bpi9i  
chartered accountant 會計師   <7J3tn B  
chattles 動產   +S(# 7  
check 支票   E72N=7v"  
che stub 支票存根   #2_FM!e  
closed account 己結清賬戶   %@a;q?/?Nd  
closing 結算   C
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closing entries 結賬紀錄   qK%N{ro[{?  
closing stock 期末存貨   LvG$J*  
closing the book 結賬   ; D
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columnar journal 多欄日記賬   :[n~(~7?  
combination 聯合   G^)]FwTs  
commission 佣金   $mM"C+dD  
commodity 商品   $GRw
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common stock 普通股   -1Li&K7  
company 公司   (]'wQ4iQ  
compensation 賠償   L1RD`qXu.  
compound interest 複利   ^;PjO|mD Z  
consignee 承銷人   R|qrK  
consignment 寄銷   t^ ":.}[Q  
consignor 寄銷人   >
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consolidated balance sheet 合併資產負債表   ?{TWsuP7  
consolidated profit and loss account 合併損益表   Hu<]*(lK%  
consolidation 合併   j13-? fQ&  
construction cost 營建成本   M8WjqTq  
construction revenue 營建收入   #VX]tr
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contract 合同   EX{%CPp7}  
control account 統制賬戶   ZiuD0#"!  
copyright 版權   a8T9=KY^  
corporation 公司   F!#)l*OX;  
cost 成本   A_@..hX(  
cost accounting 成本會計   t!rrYBSCr  
cost of labour 勞工成本   ENhLonMeV  
cost of production 生產成本   6NV592  
cost of manufacture 製造成本   8wkhbD|;  
cost of sales 銷貨成本   vOlfyH>  
cost price 成本價格   V"4L=[le  
credit 貸方   RM_%
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credit note 收款通知單   ;?HP/dZLz  
creditor 債權人   q#AEu xI1  
crossed check 橫線支票   3<XuJ1V&  
current account 往來活期賬戶   _ =I1  
current asset 流動資產   PzKTEYJL  
current liability 流動負債   s&nat4{B  
current profit and loss 本期損益   FA-cTF[,(  
debit 借方   WZ?>F  
debt 債務   87!jn'A  
debtor 債務人   HQ"T>xb  
deed 契據   cL#-vW<s3  
deferred assets 遞延資產   > .NLmzUX  
deferred liabilities 遞延負債   G)s.~ T  
delivery 交貨   _0Ea 3K  
delivery expense 送貨費   c9EtUv~  
delivery order 出貨單   afX|R  
demand draft 即期匯票   
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demand note 即期票據   Tfh2 >  
demurrage charge 延期費   }@6Ze$>  
deposit 存款   &Pme4IHtm  
deposit slip 存款單   Nxt:U{`T'  
depreciation 折舊   *D%w r'!>  
direct cost 直接成本   k vZw4Pk  
direct labour 直接人工   *ilh/Hd>  
director 董事   :u9'ZHkZ  
discount 折扣   Rnwm6nu  
discount on purchase 進貨折扣   e4=FO;%  
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