[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。   RAIVdQ}.Z  
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acceptance 承兌   kOs(?=  
account 賬戶   yicO!:bM  
accountant 會計員   T-4/d5D[  
accounting 會計   [YC=d1F5  
accounting system 會計制度   k ?3S  
accounts payable 應付賬款   -1qZqU$h  
accounts receivable 應收賬款  
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accumulated profits 累積利益   A<4_DVd@@  
adjusting entry ?#123;整記錄   XB0a dp  
adjustment ?#123;整   ^"3\iA:  
administration expense 管理費用   )^4ko  
advances 預付   -O'{:s~  
advertising expense 廣告費   duX0Mc.0P  
agency 代理   aSc{Ft/O  
agent 代理人   drW~)6Lr@  
agreement 契約   Ne3R.g9;Z  
allotments 分配數   r& vFikIz  
allowance 津貼   W7H&R,  
amalgamation 合併    t?gJ
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amortization 攤銷   QL2Nz@|k  
amortized cost 應攤成本   7FAIew\r  
annuities 年金   ?2{bKIV_  
applied cost 已分配成本   |#{-.r6Y]  
applied expense 已分配費用   J.#(gFBBl\  
applied manufacturing expense 己分配製造費用   ,zQo {.  
apportioned charge 攤派費用   M'kVL0p?vN  
appreciation 漲價   6gXIt9B.h$  
article of association 公司章程   $tI]rU  
assessment 課稅   gX[|;IZ0o  
assets 資產   BR+nL6sU  
attorney fee 律師費   <"W?<VjO  
audit 審計   l :/&E 6 9  
auditor 審計員   K*
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average 平均數   /D]Kkm)  
average cost 平均成本   !)N|J$FU  
bad debt 壞賬   m9Ax\lf  
balance 餘額   CdY8#+"  
balance sheet 資產負債表   VZ$=6CavH  
bank account 銀行賬戶   #kyl?E  
bank balance 銀行結存   + :Vrip  
bank charge 銀行手續費   !BDUv(  
bank deposit 銀行存款   ["}A S:  
bank discount 銀行貼現   $[g_=Z  
bank draft 銀行匯票   O`WIkBV!  
bank loan 銀行借款   r!7Y'|  
bank overdraft 銀行透支   7|YN:7iA  
bankers acceptance 銀行承兌   PocYFhWQ`  
bankruptcy 破產   Y$g}XN*)E  
bearer 持票人  
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beneficiary 受益人   QdQd(4/1  
bequest 遺產   vv6?V#{  
bill 票據   h{k_6ym  
bill of exchange 匯票   h35Hu_c&  
bill of lading 提單   hrbo:8SL  
bills discounted 貼現票據   [8"ojhdV  
bills payable 應付票據   9Y/L?km_(  
bills receivable 應收票據    B$^7h!  
board of directors 董事會   SVagT'BB  
bonds 債券   Z

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bonus 紅利   ,_D"?o  
book value 賬面價值   RsW9:*R  
bookkeeper 簿記員   ZQ3_y $  
bookkeeping 簿記   UNDi_6Dy  
branch office general ledger 支店往來賬戶   nBN&.+3t  
broker 經紀人   H6&7\Wbk  
brought down 接前   !Vheq3"q/  
brought forward 接上頁   YD\]{,F|  
budget 預算   ahJ1n<  
by-product 副產品   Y# FO5O%W  
by-product sales 副產品銷售   ,`32!i  
capital 股本   y:d{jG^
 
capital income 資本收益   @m~RtC-Q  
capital outlay 資本支出   /-4$7qd  
capital stock 股本   (vc|7DX M  
capital stock certificate 股票   Z)pz,  
carried down 移後   |%1?3Mpn  
carried forward 移下頁   y,=du  
cash 現金   >xu[q\:"  
cash account 現金賬戶   fr[3:2g-_  
cash in bank 存銀行現金   -kpswP  
cash on delivery 交貨收款   T@ [!A);  
cash on hand 庫存現金   ~9=aT1S|  
cash payment 現金支付   ]JE TeZ^/  
cash purchase 現購   ,Q/Ac{C  
cash sale 現沽   6_gnEve h  
cashier 出?#123;員   |.P/:e9  
cashiers check 本票   5\F
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certificate of deposit 存款單折   5Y\!pf7SQ|  
certificate of indebtedness 借據   Xl_Uz8Hp  
certified check 保付支票   DNkWOY#{  
certified public accountant 會計師   5,pS g  
charges 費用   p'n4)I2#  
charge for remittances 匯水手續費   jN 0k9O>  
charter 營業執照   ;n6b%,s  
chartered accountant 會計師   06*rW u9P3  
chattles 動產   Y[Ltrk{  
check 支票   ZH,4oF  
che stub 支票存根   k+^'?D--'P  
closed account 己結清賬戶   -n5 B)uw=  
closing 結算   Xm
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closing entries 結賬紀錄   1l8Etp&<  
closing stock 期末存貨   ;heHefbvvd  
closing the book 結賬   =Z G:x<Hg  
columnar journal 多欄日記賬   {/<6v. v  
combination 聯合   a l&(-#1  
commission 佣金   /mM2 M-  
commodity 商品   4~ z?"  
common stock 普通股   WO<
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company 公司   ($nrqAv4  
compensation 賠償   2F`cv1M  
compound interest 複利   i/So6jW  
consignee 承銷人   J#2!ZQE 3  
consignment 寄銷   !? 5U|  
consignor 寄銷人   gEQNs\Jn L  
consolidated balance sheet 合併資產負債表   Jb["4X;h  
consolidated profit and loss account 合併損益表   jZoNi  
consolidation 合併   p4K.NdUH  
construction cost 營建成本   8Q{9>^  
construction revenue 營建收入   X"fh@.  
contract 合同   TBrG A E  
control account 統制賬戶   6t'l(E +  
copyright 版權   2[fN\e{  
corporation 公司   *Vw\' %p*  
cost 成本   \C^;k%{LV  
cost accounting 成本會計   Wu6<\^A  
cost of labour 勞工成本   f:B>zp;N  
cost of production 生產成本   b6(p  
cost of manufacture 製造成本   m
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cost of sales 銷貨成本   L I>(RMv  
cost price 成本價格   ;a{:%t  
credit 貸方   YW\0k5[  
credit note 收款通知單   6$fYt&1  
creditor 債權人   41a.#o  
crossed check 橫線支票   {%2vGn  
current account 往來活期賬戶   <"D=6jqZ  
current asset 流動資產   jjM\.KL]  
current liability 流動負債   xVL5'y1g B  
current profit and loss 本期損益   YW@#91.  
debit 借方   3bZIYF2@  
debt 債務   R"MRnr_4K  
debtor 債務人   :,b iyJt  
deed 契據   :u8
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deferred assets 遞延資產   _p-t<ytnh  
deferred liabilities 遞延負債   "P-lSF?T  
delivery 交貨  
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delivery expense 送貨費   *'Y@3vKE  
delivery order 出貨單   hI?sOR!  
demand draft 即期匯票   )}vNOE?X~  
demand note 即期票據   5 <wnva  
demurrage charge 延期費   ^ .k |SK`U  
deposit 存款   &!aAO(g  
deposit slip 存款單   r0d35
 
depreciation 折舊   |tR
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direct cost 直接成本   Z+j\a5d?,  
direct labour 直接人工   e!Y0-=?nf#  
director 董事   -Y Bd, k3  
discount 折扣   'I;!pUfVp  
discount on purchase 進貨折扣   ,lA.C%4au~  
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