[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。   LsGu-Y5^  
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acceptance 承兌   hr)CxsPoRQ  
account 賬戶   gJv;{;%  
accountant 會計員   H*&ZXAKv  
accounting 會計   ?5
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accounting system 會計制度   Pu-/*Fx  
accounts payable 應付賬款   <F7g;s'q9  
accounts receivable 應收賬款   =O?#>3A}  
accumulated profits 累積利益   us,1:@a)a  
adjusting entry ?#123;整記錄   P O{1u%P  
adjustment ?#123;整   u^{6U(%  
administration expense 管理費用   FJj#  
advances 預付   ['l.]k-b}  
advertising expense 廣告費   *[MK {m  
agency 代理   OYC\+ =  
agent 代理人   @uaf&my,P  
agreement 契約   kk*:S*,  
allotments 分配數   i8Y$cac!  
allowance 津貼   lxvRF93a.  
amalgamation 合併   RaNz)]+7`  
amortization 攤銷   14,Pf`5Sz  
amortized cost 應攤成本   _=\=oC  
annuities 年金   ju= +!nGUa  
applied cost 已分配成本   zJJ6"9sl  
applied expense 已分配費用   Z
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applied manufacturing expense 己分配製造費用   _P]!J~$5  
apportioned charge 攤派費用   ]XAJ|[]sj*  
appreciation 漲價   ,@b7N[h  
article of association 公司章程    KO Q9K
 
assessment 課稅   0/F/U=Z!  
assets 資產   hDf|9}/UQd  
attorney fee 律師費   d'yA"b]  
audit 審計   s?2 DLXv}!  
auditor 審計員   uv,_?x\'  
average 平均數   \f AL:mJ  
average cost 平均成本   5r$X  
bad debt 壞賬   C<?Huw4R0  
balance 餘額   4[eQ5$CB<u  
balance sheet 資產負債表   %%w/;o!c  
bank account 銀行賬戶   VZJ[h{ 6  
bank balance 銀行結存   
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bank charge 銀行手續費   >(t_  
bank deposit 銀行存款   22<T.c  
bank discount 銀行貼現   =`l).GnN2`  
bank draft 銀行匯票   27NhYDo  
bank loan 銀行借款   =c>w  
bank overdraft 銀行透支   {D(_"  
bankers acceptance 銀行承兌   -a}d @&  
bankruptcy 破產   $m:4'r  
bearer 持票人   :Gdfpz-{?  
beneficiary 受益人   b(Ev:  
bequest 遺產   #''q :^EQ  
bill 票據   L,XWX8  
bill of exchange 匯票   VTQxg5P c  
bill of lading 提單   mu1Lgs$;  
bills discounted 貼現票據   v.ftfL!  
bills payable 應付票據   +cw;a]o^>  
bills receivable 應收票據   N~%F/`Z<+  
board of directors 董事會   N1LZXXY{  
bonds 債券   "^~>aVuXf  
bonus 紅利   'Si1r%'m#  
book value 賬面價值   +6xEz67A<  
bookkeeper 簿記員   ^:0epj7  
bookkeeping 簿記   UBUZ}ZIbN  
branch office general ledger 支店往來賬戶   O-M4NKl] 6  
broker 經紀人   ![v@+9  
brought down 接前   +P&;cCV`S3  
brought forward 接上頁   3xJ_
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budget 預算   JERWz~n}  
by-product 副產品   :PrQ]ss@C5  
by-product sales 副產品銷售   |Q'l&Gt6  
capital 股本   r# }`{C;+5  
capital income 資本收益   T|h/n\fx)a  
capital outlay 資本支出   k]n=7vw;  
capital stock 股本   qGE?[\t[6  
capital stock certificate 股票   }- Jw"|^W  
carried down 移後   8G>;X;W  
carried forward 移下頁   %mhnd):  
cash 現金   ZjE!? '(ef  
cash account 現金賬戶   I.<>6ISI@  
cash in bank 存銀行現金   e6n^l$'  
cash on delivery 交貨收款   E! i:h62  
cash on hand 庫存現金   v;9VX   
cash payment 現金支付   NC*h7  
cash purchase 現購   dJhT}"x  
cash sale 現沽   1|L3} 2  
cashier 出?#123;員   P8JN m"C  
cashiers check 本票   /;%[:x  
certificate of deposit 存款單折   i6^COr  
certificate of indebtedness 借據   dz', !|>  
certified check 保付支票   !,*#e  
certified public accountant 會計師   fR>(b?C  
charges 費用   [8k7-}[  
charge for remittances 匯水手續費   "e4hPY#  
charter 營業執照   0;Y|Ua[G+~  
chartered accountant 會計師   3q=A35*LT>  
chattles 動產   f!`,!dZgkd  
check 支票   p7"o:YSQ  
che stub 支票存根   }ST9& wi~  
closed account 己結清賬戶   c1IK9X*  
closing 結算   2EubMG  
closing entries 結賬紀錄   4s<*rKm~  
closing stock 期末存貨   C(:tFuacpw  
closing the book 結賬   Vo%MG.IPB  
columnar journal 多欄日記賬   PNSZ j#  
combination 聯合   YQ`G OP#/  
commission 佣金   {]\QUXH  
commodity 商品   5Pis0fa  
common stock 普通股   e CYg i7?  
company 公司   *g^U=t  
compensation 賠償   M]?#]3XBNo  
compound interest 複利   ! K
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consignee 承銷人   G[YbgG=9Y  
consignment 寄銷   @`N)`u85[  
consignor 寄銷人   V~+{douq  
consolidated balance sheet 合併資產負債表   .[1"Med J  
consolidated profit and loss account 合併損益表   JLsy|}>  
consolidation 合併   =Tf uw hV  
construction cost 營建成本   y ?FKou'  
construction revenue 營建收入   3A_7R-sQ  
contract 合同   R{~Yh.)~  
control account 統制賬戶   #\G{2\R  
copyright 版權   `Jh> 1l  
corporation 公司   &p1Et  
cost 成本   3S-nsMs.  
cost accounting 成本會計   A L#"j62  
cost of labour 勞工成本   JVAJLq  
cost of production 生產成本   K9FtFd  
cost of manufacture 製造成本   goi5I(yn^  
cost of sales 銷貨成本   Be{7Rj v  
cost price 成本價格   X I\zEXO  
credit 貸方   n&=3Knbd@d  
credit note 收款通知單   '&5A*X]d  
creditor 債權人   C7`FM@z  
crossed check 橫線支票   3&!X 8Lhv  
current account 往來活期賬戶   -I.OvzQ*  
current asset 流動資產   "E;]?s9x  
current liability 流動負債   3tMFJ ;*`  
current profit and loss 本期損益   {~a=aOS  
debit 借方   9l?#ZuGXp  
debt 債務   H4 }^6><V  
debtor 債務人   Zqke8q  
deed 契據   1}mIzrY  
deferred assets 遞延資產   $-m`LF@  
deferred liabilities 遞延負債   83UIH0(  
delivery 交貨   0nS69tH  
delivery expense 送貨費   4r!8_$fN?G  
delivery order 出貨單   w%Tcx^:  
demand draft 即期匯票   Vkdchc  
demand note 即期票據   mh>)N"  
demurrage charge 延期費   Mg]q^T.a  
deposit 存款   08&DP^NS  
deposit slip 存款單   S, LW/:,  
depreciation 折舊   %N@454enH  
direct cost 直接成本   %ci/(wL  
direct labour 直接人工   *p{wC r  
director 董事   D}l^ow  
discount 折扣   az~4sx$+}  
discount on purchase 進貨折扣   dOArXp`s  
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