[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。   U7F!Z( 9  
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acceptance 承兌   ZMlm)?m  
account 賬戶   + &Eq k  
accountant 會計員   [9L:),&u  
accounting 會計   Zu[su >\  
accounting system 會計制度   DyQy^G'%l  
accounts payable 應付賬款   ou
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accounts receivable 應收賬款   Qw*|qGvy^  
accumulated profits 累積利益   $6 f3F?y7  
adjusting entry ?#123;整記錄   bI1N@
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adjustment ?#123;整   tyFzSrfc  
administration expense 管理費用   Q)h(nbbVak  
advances 預付   %tGO?JMkd  
advertising expense 廣告費   \R_
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agency 代理   x 9fip-  
agent 代理人   1Pu~X \sO  
agreement 契約   8nV+e~-w  
allotments 分配數   ?:q*(EC<  
allowance 津貼   q0vQa  
amalgamation 合併   V 5mTP'  
amortization 攤銷   _Fl9>C"u  
amortized cost 應攤成本   Xx:"4l.w.  
annuities 年金   #X 1
ND  
applied cost 已分配成本   wc4=VC"y  
applied expense 已分配費用   PJH&  
applied manufacturing expense 己分配製造費用   7{*>agQh  
apportioned charge 攤派費用   )y$(AJx$  
appreciation 漲價   3s#N2X;Bc  
article of association 公司章程   wmLs/:~  
assessment 課稅   #_p\Ie*rd  
assets 資產   (!WD1w
 
attorney fee 律師費   B]tQ(s~  
audit 審計   Wne@<+mX  
auditor 審計員   kxv1Hn"`{E  
average 平均數  
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average cost 平均成本   |Cy E5i0  
bad debt 壞賬   sPIn|d  
balance 餘額   rey!{3U  
balance sheet 資產負債表   evmeqQG=  
bank account 銀行賬戶   Km$\:Xo  
bank balance 銀行結存   JWxwJex  
bank charge 銀行手續費   NzvXN1_%  
bank deposit 銀行存款   f@!.mDm]  
bank discount 銀行貼現   YT,{E,U;  
bank draft 銀行匯票   wibNQ`4k  
bank loan 銀行借款   M\BRcz  
bank overdraft 銀行透支   =I_'
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bankers acceptance 銀行承兌   3JR+O<3D  
bankruptcy 破產   +NUG  
bearer 持票人   i83OOV$1J  
beneficiary 受益人   ?:0Jav  
bequest 遺產   ZN0P:==  
bill 票據   !4+<<(B=E  
bill of exchange 匯票   ,ig/s2ZG6X  
bill of lading 提單   pQB."[n  
bills discounted 貼現票據   (ToUgVW1N  
bills payable 應付票據   ~k5W@`"W  
bills receivable 應收票據   C3g_!dUs  
board of directors 董事會   Nh+H9  
bonds 債券   #RLt^$!H  
bonus 紅利   X:{!n({r=  
book value 賬面價值   @=u3ZVD  
bookkeeper 簿記員   ]ZS OM\ }  
bookkeeping 簿記   jPkn[W# 6  
branch office general ledger 支店往來賬戶   <#4h}_xA%  
broker 經紀人   E]r?{t`]  
brought down 接前   BiBOr}ZQ  
brought forward 接上頁   B9S@(/"7  
budget 預算   Tid aa  
by-product 副產品   WNc0W>*NE1  
by-product sales 副產品銷售   Tlr v={  
capital 股本   1o>xEWt:0K  
capital income 資本收益   )+Pus~w  
capital outlay 資本支出   9>#6*/Oa7  
capital stock 股本   dj%!I:Q>u  
capital stock certificate 股票   L Da1X2N  
carried down 移後   klhtKp_p  
carried forward 移下頁   Y_P!B^z3  
cash 現金   hi[pVk~B)  
cash account 現金賬戶   *VN6cSq  
cash in bank 存銀行現金   k9F=8q  
cash on delivery 交貨收款   ]]yO1x$Kk  
cash on hand 庫存現金   %&bY]w  
cash payment 現金支付   *X}`PF   
cash purchase 現購   &%Tj/Qx  
cash sale 現沽   }<:}XlwT%  
cashier 出?#123;員   oP.7/*p  
cashiers check 本票   1h5 Akq  
certificate of deposit 存款單折   =Fl^`*n  
certificate of indebtedness 借據    9gZ$
 
certified check 保付支票   tq?!-x+>  
certified public accountant 會計師   FVBYo%Ap  
charges 費用   }ad|g6i
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charge for remittances 匯水手續費   |wj?ed$ f  
charter 營業執照   6W UrQFK  
chartered accountant 會計師   ;A[Q2(w+  
chattles 動產   |Q>IrT  
check 支票   1BEHw?dLU  
che stub 支票存根   vvOV2n.WD  
closed account 己結清賬戶   TS5Q1+hWHV  
closing 結算   :~^(g$Z  
closing entries 結賬紀錄   [ikOb8 G#  
closing stock 期末存貨   Af{"pzY  
closing the book 結賬   Y6d@h? ht  
columnar journal 多欄日記賬   I<tm"?q0  
combination 聯合   40 0#v|b  
commission 佣金   /u+e0BHo  
commodity 商品   1-QS~)+  
common stock 普通股   n(]-y@X0_  
company 公司   g=o4Q< #^y  
compensation 賠償   pD+k*  
compound interest 複利   Q NVa?'0"Y  
consignee 承銷人   Sa5G.^
XI  
consignment 寄銷   @\I#^X5lv  
consignor 寄銷人   8Q+36!  
consolidated balance sheet 合併資產負債表   POR\e|hRT]  
consolidated profit and loss account 合併損益表   )
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consolidation 合併   #R RRu2  
construction cost 營建成本   }o{
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construction revenue 營建收入   29q _BR *:  
contract 合同   {[>Kob1  
control account 統制賬戶   2GStN74Xr  
copyright 版權   9~YMyg(Z  
corporation 公司   >yh2Lri  
cost 成本   00U> F
 
cost accounting 成本會計   WOf 4o  
cost of labour 勞工成本   C{wEzM:  
cost of production 生產成本   BFW&2  
cost of manufacture 製造成本   5NLDYi@3  
cost of sales 銷貨成本   BL58] P84  
cost price 成本價格   $u6 3]rypm  
credit 貸方   !5?<% *  
credit note 收款通知單   
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creditor 債權人   6\S~P/PkE  
crossed check 橫線支票   &YeA:i?  
current account 往來活期賬戶   W+1^4::+  
current asset 流動資產   & "B=/-(  
current liability 流動負債   HE_8(Ms;8  
current profit and loss 本期損益   .Xhr
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debit 借方   O<W_fx8_'  
debt 債務   ]jRfH(i  
debtor 債務人   sFTy(A/  
deed 契據   9JK Ew  
deferred assets 遞延資產   k.15CA`  
deferred liabilities 遞延負債   F1Bq$*'N$w  
delivery 交貨   _t}WsEQ+P  
delivery expense 送貨費   rk)`\=No  
delivery order 出貨單   ~.lPEA %%  
demand draft 即期匯票   Lq!>kT<]!  
demand note 即期票據   HiJE}V;Vq  
demurrage charge 延期費   w"&n?L  
deposit 存款   fa2kG&, _  
deposit slip 存款單   m<2M4u   
depreciation 折舊   ?5 [=(\/.  
direct cost 直接成本   %GIr&V4|  
direct labour 直接人工   G;XxBA  
director 董事   xFg>SJ7]  
discount 折扣   ;mKb]  
discount on purchase 進貨折扣   '(jG[ry&T  
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