[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。   zQ
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acceptance 承兌   vl:KF7:#m  
account 賬戶   UP,c|  
accountant 會計員   DB}eA N/  
accounting 會計   cVF"!.  
accounting system 會計制度   (*iHf"=\  
accounts payable 應付賬款   `b$.%S8uj=  
accounts receivable 應收賬款   N<}5A%  
accumulated profits 累積利益   MQ8J<A Pf-  
adjusting entry ?#123;整記錄   |CRn c:  
adjustment ?#123;整   4,DeHJjAlE  
administration expense 管理費用   }5"u[Z.  
advances 預付   C~/a-  
advertising expense 廣告費   S"H2 7  
agency 代理   <R L]  
agent 代理人   Q*Pq{]0K  
agreement 契約   4Fr  
allotments 分配數   H4+i.*T#  
allowance 津貼   >4CbwwMA  
amalgamation 合併   Y}wyw8g/  
amortization 攤銷   sQZhXaMa $  
amortized cost 應攤成本   |yPu!
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annuities 年金   H qx-;F~0  
applied cost 已分配成本   WH^%:4  
applied expense 已分配費用   k8zI(5.>
 
applied manufacturing expense 己分配製造費用   UkFC~17P  
apportioned charge 攤派費用   >^ 3i|PB  
appreciation 漲價   _H@DLhH|=  
article of association 公司章程   l*G[!u  
assessment 課稅   'm$L Ij?@  
assets 資產   4j^ @wV'  
attorney fee 律師費   Xsa].  
audit 審計   Iu=(qU  
auditor 審計員   h/Y'<:  
average 平均數   G18b$z  
average cost 平均成本   2D5StCF$O  
bad debt 壞賬   y?3;06y|  
balance 餘額   K{+2G&i  
balance sheet 資產負債表   G  01ON0  
bank account 銀行賬戶   P]C<U aW'!  
bank balance 銀行結存   x]j W<A  
bank charge 銀行手續費   2GG2jky{/  
bank deposit 銀行存款   xskz)kk  
bank discount 銀行貼現   n+M<\  
bank draft 銀行匯票   8LCb+^  
bank loan 銀行借款   f _:A0  
bank overdraft 銀行透支   Zv{'MIv&v  
bankers acceptance 銀行承兌   <:CkgR$/{  
bankruptcy 破產   #AY&BWS$  
bearer 持票人   RxQ*  
beneficiary 受益人   Dw"\/p:-3  
bequest 遺產   %(Icz?  
bill 票據   |DwZ{(R"W  
bill of exchange 匯票    rPm x  
bill of lading 提單   #<x
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bills discounted 貼現票據   |w3M7;~eF  
bills payable 應付票據   m]&SNz=  
bills receivable 應收票據   o4WDh@d5S  
board of directors 董事會   3OB"#Ap8<  
bonds 債券   /$%%s=@IL  
bonus 紅利   nJ;.Td  
book value 賬面價值   4<v&S2Yq  
bookkeeper 簿記員   ~}Pfu  
bookkeeping 簿記   mR) wX 6  
branch office general ledger 支店往來賬戶   n=q76W\  
broker 經紀人   ~V6D<  
brought down 接前   "J1 4C9u   
brought forward 接上頁   !<F

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budget 預算   ?V=CB,^  
by-product 副產品   9- #R)4_  
by-product sales 副產品銷售   ?q
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capital 股本   G!yPw:X  
capital income 資本收益   $:^td/p J  
capital outlay 資本支出   /mZE/>&~,  
capital stock 股本   2Khv>#l  
capital stock certificate 股票   ee=D1qNu;  
carried down 移後   xyxy`qRA  
carried forward 移下頁   _
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cash 現金   }-`4DHgq  
cash account 現金賬戶   T> p&$]OG  
cash in bank 存銀行現金   xYB{;K  
cash on delivery 交貨收款   nr3==21Om4  
cash on hand 庫存現金   ~>XxGjxe  
cash payment 現金支付   [N'h%1]\  
cash purchase 現購   SS2%qv  
cash sale 現沽   Xwtqi@zlE  
cashier 出?#123;員   )M^ gT}M  
cashiers check 本票   8?C5L8)  
certificate of deposit 存款單折   mp3s-YfRc  
certificate of indebtedness 借據   &nK<:^n  
certified check 保付支票   }GIt!PG  
certified public accountant 會計師   tl>7^hH  
charges 費用   J~- 4C)  
charge for remittances 匯水手續費   d"Y{UE  
charter 營業執照   2t,zLwBdnJ  
chartered accountant 會計師   8b=_Y;   
chattles 動產   TsZ@  
check 支票   @%SQFu@FJ  
che stub 支票存根   t$ *0{w E  
closed account 己結清賬戶   F:ELPs4"  
closing 結算   W{aY}
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closing entries 結賬紀錄   tf G@&&%9  
closing stock 期末存貨   :v 4]D4\o  
closing the book 結賬   j+YJbL v  
columnar journal 多欄日記賬   WEpoBP CL  
combination 聯合   M^I(OuRMeI  
commission 佣金   [00m/fT6  
commodity 商品   -F>jIgeC2v  
common stock 普通股   ~)'k 9?0  
company 公司   Xm&L BX  
compensation 賠償   +/\6=). \  
compound interest 複利   -{A<.a3P}=  
consignee 承銷人   g=I})s:CTp  
consignment 寄銷   .e5Mnd%$M  
consignor 寄銷人   eQ}4;^;M-  
consolidated balance sheet 合併資產負債表   %>s|j'{  
consolidated profit and loss account 合併損益表   w#J2 wS  
consolidation 合併   O H7FkR  
construction cost 營建成本   8Xb
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construction revenue 營建收入   B-ESFATc  
contract 合同   I?NyM  
control account 統制賬戶   H[|~/0?K  
copyright 版權   B?wq=DoG  
corporation 公司   L=h'Qgk%  
cost 成本   |'2d_vR  
cost accounting 成本會計   hzC>~Ub5  
cost of labour 勞工成本   G/ 5%.Bf@  
cost of production 生產成本   ^}C\zW  
cost of manufacture 製造成本   eiOW#_"\  
cost of sales 銷貨成本   mcok/,/  
cost price 成本價格   8r!zBKq2~  
credit 貸方   " h ^Z  
credit note 收款通知單   aN=B]{!  
creditor 債權人   F<w/PMb  
crossed check 橫線支票   b>$S<td  
current account 往來活期賬戶   ?hM64jI|  
current asset 流動資產   y3ikWnx  
current liability 流動負債   h.fq,em+H  
current profit and loss 本期損益   J. @9zA&  
debit 借方   +^<](z  
debt 債務   c"xK`%e  
debtor 債務人   ;=UsAB]  
deed 契據   S@sO;-^+  
deferred assets 遞延資產   07$o;W@  
deferred liabilities 遞延負債   0?M:6zf_iv  
delivery 交貨   4`R(?  
delivery expense 送貨費   W'.m'3#z  
delivery order 出貨單   l@:0e]8|o  
demand draft 即期匯票   [SW_C  
demand note 即期票據   s9d_GhT%-  
demurrage charge 延期費   .x1 NWGDn  
deposit 存款   8.~kK<)!  
deposit slip 存款單   0|b>I!_"g  
depreciation 折舊   W}1 ;Z(.*  
direct cost 直接成本   fxIf|9Qi`  
direct labour 直接人工   E.>4C[O  
director 董事   i 3SHg\~Z  
discount 折扣   yCX?!E;La  
discount on purchase 進貨折扣   <^uBoKB/f  
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