[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。   D/s?i[lb  
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acceptance 承兌   )iSy@*nY  
account 賬戶   Kbas-</Si  
accountant 會計員   j=j+Nf$  
accounting 會計   J Jy{@[m  
accounting system 會計制度   ma]? )1<{  
accounts payable 應付賬款   B>|5xpZM12  
accounts receivable 應收賬款   rJ(OAKnY  
accumulated profits 累積利益   KXe ka  
adjusting entry ?#123;整記錄   Gah lS*W   
adjustment ?#123;整   o}~3JBnT  
administration expense 管理費用   \_ -DyD#3  
advances 預付   Jsn <,4DO8  
advertising expense 廣告費   Uu5C%9^s  
agency 代理    
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agent 代理人   <SQ(~xYi
  
agreement 契約   6V;:+"
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allotments 分配數   l0`'5>
  
allowance 津貼   Y/P]5: =h  
amalgamation 合併   %F5 =n"  
amortization 攤銷   ZQ[~*)  
amortized cost 應攤成本   hW%p#g;  
annuities 年金   'v`_Ii|-  
applied cost 已分配成本   kCp)!hV
Q  
applied expense 已分配費用   /=ylQn3 *  
applied manufacturing expense 己分配製造費用   Wk[)+\WQ?  
apportioned charge 攤派費用   Wz{%"o  
appreciation 漲價   bi,mM,N/  
article of association 公司章程   F+*Q <a4  
assessment 課稅   B] i:)   
assets 資產   *Sb2w*c>  
attorney fee 律師費   -eL'KO5'  
audit 審計   JS7dsO0;  
auditor 審計員   &<h?''nCy  
average 平均數   c[{UI  
average cost 平均成本   /"MJkM.~E  
bad debt 壞賬   P6we(I`"2  
balance 餘額  
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balance sheet 資產負債表   /q*KO\L  
bank account 銀行賬戶   IMaYEO[  
bank balance 銀行結存   #=x+ [d+  
bank charge 銀行手續費   o2}N=|&  
bank deposit 銀行存款   wlVvxX3%  
bank discount 銀行貼現   w `!LFHK  
bank draft 銀行匯票   :#SNpn=@  
bank loan 銀行借款   3{pk5_c  
bank overdraft 銀行透支   !a[
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bankers acceptance 銀行承兌   OPiaG!3<  
bankruptcy 破產   0||F`24  
bearer 持票人   P;c0L;/  
beneficiary 受益人   bK7.St  
bequest 遺產   _BwKY#09Zp  
bill 票據   5H!%0LrJg=  
bill of exchange 匯票   -<
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bill of lading 提單   6ZEdihBei  
bills discounted 貼現票據   7@~QkTH~y  
bills payable 應付票據   /.v_N%*-v  
bills receivable 應收票據   xgs@gw7!n0  
board of directors 董事會   l0#4Fma  
bonds 債券   !tr9(d  
bonus 紅利   <Wf0QO,  
book value 賬面價值   4cB&Hk  
bookkeeper 簿記員   dyl 0]Z  
bookkeeping 簿記   0BDoBR  
branch office general ledger 支店往來賬戶   kF2Qv.5!  
broker 經紀人   ['t8C  
brought down 接前   j%5a+(H,z;  
brought forward 接上頁   P5
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budget 預算   hiIyaWU  
by-product 副產品   o}W;Co  
by-product sales 副產品銷售   ]|y}\ 7Aa  
capital 股本   !l"tI#?6W%  
capital income 資本收益   `:gYXeR  
capital outlay 資本支出   jYk5~<\k  
capital stock 股本   i*z0Jf["  
capital stock certificate 股票   (GNEYf|  
carried down 移後   QE*%HR'  
carried forward 移下頁   _' lmCj8L  
cash 現金    feN!_-  
cash account 現金賬戶   g@(4ujOT  
cash in bank 存銀行現金   ,\}k~ U99  
cash on delivery 交貨收款   yF;?Hg  
cash on hand 庫存現金   r},lu=em  
cash payment 現金支付   "?[7#d])  
cash purchase 現購   ]*GnmG:D*  
cash sale 現沽   L5&K}F]r^  
cashier 出?#123;員   M#T#:wf~  
cashiers check 本票   !^-OfqIHfV  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   u]SZ{[e  
certified check 保付支票   UI_v3c3b  
certified public accountant 會計師   4`6< {  
charges 費用   g<a<{|  
charge for remittances 匯水手續費   J eL~]F  
charter 營業執照   k|5k8CRX  
chartered accountant 會計師   @Rf^P(  
chattles 動產   L, #Byao  
check 支票   jVs(
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che stub 支票存根   pSXEJ 2k  
closed account 己結清賬戶   df yrn%^Ia  
closing 結算   IOS^|2:,  
closing entries 結賬紀錄   K9^"NS3  
closing stock 期末存貨   -FaaFw:Z;A  
closing the book 結賬   r\B"?oqC  
columnar journal 多欄日記賬   qNy-o\;XN  
combination 聯合   N|o>%)R  
commission 佣金   X= SG  
commodity 商品   sN=KRqe  
common stock 普通股   EFeAr@nj  
company 公司   R7,pukK  
compensation 賠償   OFp#<o,p  
compound interest 複利   +~:x}QwGT  
consignee 承銷人   fmBkB8  
consignment 寄銷   l-XnB   
consignor 寄銷人   HMhLTl{;  
consolidated balance sheet 合併資產負債表   >6w@{p2B  
consolidated profit and loss account 合併損益表   K(' 9l& A  
consolidation 合併   ; tm3B2  
construction cost 營建成本   +hZ] B<$  
construction revenue 營建收入   $Q=$?>4U  
contract 合同   KjC[q  
control account 統制賬戶   ^^7gDgT  
copyright 版權   T:Bzz)2/  
corporation 公司   fG3wc l~  
cost 成本   J#+Op/mmo  
cost accounting 成本會計   ":nI_~q  
cost of labour 勞工成本   (&k')ff9K  
cost of production 生產成本   \Ec X!aC  
cost of manufacture 製造成本   ]LMiMj  
cost of sales 銷貨成本   p0   
cost price 成本價格   w{~" ;[@  
credit 貸方   _@7(g(pY 3  
credit note 收款通知單  
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creditor 債權人   X,&`WPA:S  
crossed check 橫線支票   a$A2IkD  
current account 往來活期賬戶   &:-GI)[o  
current asset 流動資產   `Y0fst<,  
current liability 流動負債   ykJ +%gla  
current profit and loss 本期損益   n&(3 o6i'  
debit 借方   r!CA2iK`  
debt 債務   AwtIWH*e  
debtor 債務人   w' .'Yu6  
deed 契據   u
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deferred assets 遞延資產   N!]PIWnC  
deferred liabilities 遞延負債    MK<  
delivery 交貨   /F oUo   
delivery expense 送貨費   X #

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delivery order 出貨單   !,I7 ?O  
demand draft 即期匯票   suzFcLxo  
demand note 即期票據   F
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demurrage charge 延期費   Y!bpOa&  
deposit 存款   pHigxeV2  
deposit slip 存款單   w{RNv%hJ$=  
depreciation 折舊   "0!~g/X`rK  
direct cost 直接成本   tX+0 GLz  
direct labour 直接人工   +Kxe ymwr2  
director 董事   i-|/2I9%  
discount 折扣   )r-T=  
discount on purchase 進貨折扣   D1oaG
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