[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。   &MKv_  
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acceptance 承兌   %8$wod6  
account 賬戶   E*'O))  
accountant 會計員   *]H ./a:1  
accounting 會計   "w7:{E5e  
accounting system 會計制度   LXx3  
accounts payable 應付賬款   v/m6(z  
accounts receivable 應收賬款   , *
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accumulated profits 累積利益   lOE
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adjusting entry ?#123;整記錄   f< '~K  
adjustment ?#123;整   iI_Fbw8  
administration expense 管理費用   k,&W5zBKe  
advances 預付   |epe;/  
advertising expense 廣告費  
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agency 代理   9^}GUJy?  
agent 代理人   h.8J6;36  
agreement 契約   2[:`w),.  
allotments 分配數   <vj&e(D^  
allowance 津貼   hxtu^E/  
amalgamation 合併   sB"]R%`_  
amortization 攤銷   ;PbyR}s  
amortized cost 應攤成本   ]w')~yk  
annuities 年金   QX8N p{g-  
applied cost 已分配成本   .jRXHrK;  
applied expense 已分配費用   +V0uHpm  
applied manufacturing expense 己分配製造費用   fY6&PuDf.  
apportioned charge 攤派費用   N,;Bl&EU  
appreciation 漲價   WIbU^WJ0  
article of association 公司章程   w.V8-9 {  
assessment 課稅   Yt{Y)=_t  
assets 資產   9EH%[wfv  
attorney fee 律師費   5^5h%~)}  
audit 審計   j0OxR.S  
auditor 審計員   1ITa6vjS  
average 平均數   ?Jx8z`(  
average cost 平均成本   d:j$!@o  
bad debt 壞賬   PmTA3aH  
balance 餘額   "? R$9i  
balance sheet 資產負債表   k!!o!rBS  
bank account 銀行賬戶   $w65/  
bank balance 銀行結存   C f<,\Aav  
bank charge 銀行手續費   / AW]12_  
bank deposit 銀行存款   S3n$  
bank discount 銀行貼現   =?/J.[)<*  
bank draft 銀行匯票   .E@yB`AR  
bank loan 銀行借款   bS0LjvY9g  
bank overdraft 銀行透支   rv\<Q-uQ8  
bankers acceptance 銀行承兌   2R)Y}*VX  
bankruptcy 破產   Ddu$49{S:  
bearer 持票人   _E ?(cWC  
beneficiary 受益人   oinF<-(  
bequest 遺產   ~xA'-N/  
bill 票據   u 9?85  
bill of exchange 匯票   jd$lu^>I  
bill of lading 提單   $A ( #^&  
bills discounted 貼現票據   _jr%s  
bills payable 應付票據   K.1#cf ^'  
bills receivable 應收票據   |}#Rn`*2y  
board of directors 董事會   Ye,E7A*L  
bonds 債券   oS]XE!
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bonus 紅利   qf'uXH  
book value 賬面價值   @(ev``L5 g  
bookkeeper 簿記員   2avSsN{^  
bookkeeping 簿記   xKIm2% U9  
branch office general ledger 支店往來賬戶   zfvl<"Rv  
broker 經紀人   yA6"8f r  
brought down 接前   _o<8R@1  
brought forward 接上頁   *P9)M%  
budget 預算   "y62Wo6m)  
by-product 副產品   i8EMjLBUR  
by-product sales 副產品銷售   t\'URpa+5%  
capital 股本   !d^5mati)T  
capital income 資本收益   <b{ApsRJf  
capital outlay 資本支出   sg2T)^*V  
capital stock 股本   3 "cAwU9
 
capital stock certificate 股票   TqzkF7;k4  
carried down 移後   z}kD:A)a  
carried forward 移下頁   w+[r$+z!k  
cash 現金   RW%e%  
cash account 現金賬戶   /}(w{6C  
cash in bank 存銀行現金   #knpZ'   
cash on delivery 交貨收款   r"k\G\,%  
cash on hand 庫存現金   eB5;wH  
cash payment 現金支付   ++5SofG@  
cash purchase 現購   F
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cash sale 現沽   MdCEp1Z  
cashier 出?#123;員   bW[Y:}Hk~  
cashiers check 本票   3~"G27,  
certificate of deposit 存款單折   uh@ZHef[l  
certificate of indebtedness 借據   >^kRIoBkg  
certified check 保付支票   V"k*PLt  
certified public accountant 會計師   {&G0jsA  
charges 費用   0oc5ahp  
charge for remittances 匯水手續費   B`9'COw  
charter 營業執照   "Q-TLN5(  
chartered accountant 會計師   1Hk`i%  
chattles 動產   \M<C6m5  
check 支票   e=Kf<ZQt  
che stub 支票存根   &*A7{76x  
closed account 己結清賬戶   [gx6e 44  
closing 結算   <mi*AY  
closing entries 結賬紀錄   3~%9;.I3!  
closing stock 期末存貨   w}X<]u  
closing the book 結賬   ):kDWc  
columnar journal 多欄日記賬   Z!v)zH \  
combination 聯合   @tR:}J*9s  
commission 佣金   M qFuZg  
commodity 商品   6XKiVP;h%  
common stock 普通股   y C(xi"!  
company 公司   [y&yy|*\  
compensation 賠償   Gdb6 U{  
compound interest 複利   +?DP r  
consignee 承銷人    *FmY4w  
consignment 寄銷   ?45bvkCT  
consignor 寄銷人   -Uh3A\#(  
consolidated balance sheet 合併資產負債表   |W:xbtPNy  
consolidated profit and loss account 合併損益表   9jBP|I{xI  
consolidation 合併   W&T
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construction cost 營建成本   $!H;,Jxv  
construction revenue 營建收入   )E;B'^RVR  
contract 合同   n&y'Mb PB  
control account 統制賬戶   lpvZ[^G  
copyright 版權   *QH@c3vUe\  
corporation 公司   7A<X!
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cost 成本   l`>|XUf6  
cost accounting 成本會計   #R-l2OO^]  
cost of labour 勞工成本   o'+p,_y9Y@  
cost of production 生產成本   RoS&oGYqR  
cost of manufacture 製造成本   PFq1Zai}n|  
cost of sales 銷貨成本   5%Hw,h   
cost price 成本價格   `bY>f_5+  
credit 貸方   z10J8Ms'  
credit note 收款通知單   ps[HvV"  
creditor 債權人   9kZ[Z ,=>  
crossed check 橫線支票   4L)#ku$jW  
current account 往來活期賬戶    %{Ib  
current asset 流動資產   @{n"/6t  
current liability 流動負債   e98f+,E/  
current profit and loss 本期損益   4AW-'W  
debit 借方   @ LPs.e  
debt 債務   rr~O6Db  
debtor 債務人   "{>BP$Jz  
deed 契據   f=:ycd!  
deferred assets 遞延資產   ||yx?q6\h  
deferred liabilities 遞延負債   @$mh0K>  
delivery 交貨   N5_`  
delivery expense 送貨費   OYW:I1K<5  
delivery order 出貨單   lrQNl^K}=  
demand draft 即期匯票   /;E{(%U)t  
demand note 即期票據   -j& A;G  
demurrage charge 延期費   BRSIg]  
deposit 存款   N_L~oX_  
deposit slip 存款單   Mj!\EUn  
depreciation 折舊   [A\DuJx  
direct cost 直接成本   (r*"}"ZG  
direct labour 直接人工   &;3iHY;  
director 董事   IX+!+XC"U  
discount 折扣   V) xwlvX  
discount on purchase 進貨折扣   } B1f_T  
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