[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。   q#I'@Jbj  
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acceptance 承兌   P;K LN9/4  
account 賬戶   _n!>*A!  
accountant 會計員   2b,edJVt?  
accounting 會計   K
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accounting system 會計制度   mq:WBSsV  
accounts payable 應付賬款   ^FQn\,  
accounts receivable 應收賬款   jl]3B  
accumulated profits 累積利益   Q`NdsS2  
adjusting entry ?#123;整記錄   6k![v@
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adjustment ?#123;整   B2*7H   
administration expense 管理費用   iq?T&44&  
advances 預付   )_n(u3'  
advertising expense 廣告費   PIXqd,  
agency 代理   FCOa|IKsN  
agent 代理人   J#FHR/zV  
agreement 契約   *M*WjEOA  
allotments 分配數   {\NBNg(Vo  
allowance 津貼   }Y|M+0   
amalgamation 合併   ^
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amortization 攤銷   U;*t5l  
amortized cost 應攤成本   2y|n!p T  
annuities 年金   W} "tf L8  
applied cost 已分配成本   -ah)/5j  
applied expense 已分配費用   _~{J."q  
applied manufacturing expense 己分配製造費用   SIKaDIZ  
apportioned charge 攤派費用   tw=A] a*  
appreciation 漲價   a(*"r:/lD  
article of association 公司章程   Q[aF"5h%  
assessment 課稅   l_$>$d  
assets 資產   "KS"[i!3j  
attorney fee 律師費   BOR$R}q  
audit 審計   ;DhAw1  
auditor 審計員   %`K{0b  
average 平均數   r$ -P  
average cost 平均成本   NFtA2EMLu[  
bad debt 壞賬   =cb!2%?}  
balance 餘額   wq,&0P-v  
balance sheet 資產負債表   0v9i43[S|J  
bank account 銀行賬戶   Wd+G)Mu_=  
bank balance 銀行結存   FGie*t  
bank charge 銀行手續費   \ltS~EuWU  
bank deposit 銀行存款   #Ef!X  
bank discount 銀行貼現   1Y;.fZE  
bank draft 銀行匯票   ?Q+*[YEJ5  
bank loan 銀行借款   o2bmsnXQ  
bank overdraft 銀行透支   NS""][#  
bankers acceptance 銀行承兌   0VNpd~G$  
bankruptcy 破產   ;K|K]c  
bearer 持票人   n[r1h=?j3  
beneficiary 受益人   GUD]sXSj  
bequest 遺產   tS5J{j>T  
bill 票據   Yl
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bill of exchange 匯票   BNA1"@9q  
bill of lading 提單   o0F,!}  
bills discounted 貼現票據   Q9h=1G\K  
bills payable 應付票據   v@ qDR|?^  
bills receivable 應收票據   \,n X
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board of directors 董事會   k%\y,b*  
bonds 債券   w-$iKtb.  
bonus 紅利   u|.|dv'mbp  
book value 賬面價值   (CH6Q]Wi_!  
bookkeeper 簿記員   -{J0~1'#-  
bookkeeping 簿記   :;hX$Qz  
branch office general ledger 支店往來賬戶   S!x;w7j  
broker 經紀人   1{]S[\F]  
brought down 接前   ~Ym*QSD  
brought forward 接上頁   KF@%tR}V{  
budget 預算    b{)kup
 
by-product 副產品   3
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by-product sales 副產品銷售   4+nZ4a>LH?  
capital 股本   ~;pP@DA  
capital income 資本收益   Z%LS{o~LK.  
capital outlay 資本支出   Zn40NKYc  
capital stock 股本   }.U(Gxu$  
capital stock certificate 股票   tJQZRZViu  
carried down 移後   \}9)`
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carried forward 移下頁   .I]v D#o  
cash 現金   #*lDKn[vO  
cash account 現金賬戶   b ivo7_  
cash in bank 存銀行現金   } _];yw  
cash on delivery 交貨收款   zFipuG0
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cash on hand 庫存現金   I(3~BOUn_  
cash payment 現金支付   [+CFQf>  
cash purchase 現購   ;{&4jcV*  
cash sale 現沽   <0hVDk~  
cashier 出?#123;員   ;14Q@yrZ0  
cashiers check 本票   ;"e55|d9I  
certificate of deposit 存款單折   kB5y}v.3 S  
certificate of indebtedness 借據   z #|Auc0  
certified check 保付支票   $sb@*K}:4  
certified public accountant 會計師   B-L@
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charges 費用   7@y}J5,  
charge for remittances 匯水手續費   a #s Nd  
charter 營業執照   w)qmq  
chartered accountant 會計師   qK@,O\  
chattles 動產   nygeR|:\  
check 支票   `*yOc6i]  
che stub 支票存根   >b#CR/^z  
closed account 己結清賬戶    tj8o6N#  
closing 結算   F.(e}EMyNh  
closing entries 結賬紀錄   mI
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closing stock 期末存貨   4DP< )KX  
closing the book 結賬   n}1hmAhZ  
columnar journal 多欄日記賬   Uvi@HB HJ  
combination 聯合   1|G5 W:  
commission 佣金   CN-4FI)1D9  
commodity 商品   P@n rcgM.  
common stock 普通股   A,4} $-7  
company 公司   ]d%Ou]609  
compensation 賠償   GMLx$?=j  
compound interest 複利   eYjF"Aq
 
consignee 承銷人   = *6frC~  
consignment 寄銷   qT4`3nH:  
consignor 寄銷人   wa&:86~l?  
consolidated balance sheet 合併資產負債表   FOPmvlA\-<  
consolidated profit and loss account 合併損益表   jE5=e</  
consolidation 合併   !^1oH*
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construction cost 營建成本   ; +Ie<oW  
construction revenue 營建收入   ~j!|(a7
  
contract 合同   Q'ib7R;V,  
control account 統制賬戶   UN^M.lqZX  
copyright 版權   7<2?NLE8*  
corporation 公司   yd45y}uS;F  
cost 成本   :,/ \E  
cost accounting 成本會計   m{lS-DlRg  
cost of labour 勞工成本   bZQ_j#{$  
cost of production 生產成本   GIR12%-EO  
cost of manufacture 製造成本   -A:'D8o#f  
cost of sales 銷貨成本   rXe+#`m2
 
cost price 成本價格   #0#
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credit 貸方   K #JO#  
credit note 收款通知單   s <$*A;t  
creditor 債權人   z!~{3M  
crossed check 橫線支票   `@:k*d  
current account 往來活期賬戶   jt9@aN.mJN  
current asset 流動資產   : 9zEne4  
current liability 流動負債   [E}pU8.t6  
current profit and loss 本期損益   Pb@$RAU63  
debit 借方   ,p..h+l  
debt 債務   w%6 L"  
debtor 債務人   y> g`R^^  
deed 契據   
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deferred assets 遞延資產   L>57eF)7  
deferred liabilities 遞延負債   n
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delivery 交貨   _.,"`U; H  
delivery expense 送貨費   J+hifO  
delivery order 出貨單   9!D c=  
demand draft 即期匯票   @XKVdtG  
demand note 即期票據   ;b, bHL  
demurrage charge 延期費   kh>i#9Ie  
deposit 存款   b&pL}o?/k  
deposit slip 存款單   HNfd[#gV  
depreciation 折舊   G)9`Qn  
direct cost 直接成本   Az(J@  
direct labour 直接人工   -N2m|%B  
director 董事   Vt4,?"  
discount 折扣   #Z_f/@b  
discount on purchase 進貨折扣   p!K]cD  
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