[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。   tpEy-"D&  
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acceptance 承兌    6?*Do  
account 賬戶   ZJU %&@  
accountant 會計員   ]'[:QGr  
accounting 會計   pfHjs3A=  
accounting system 會計制度   dO%f ;m>#  
accounts payable 應付賬款   i
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accounts receivable 應收賬款   q~ ZUtF  
accumulated profits 累積利益   .?5 ~zK  
adjusting entry ?#123;整記錄   J$42*SY  
adjustment ?#123;整   M>Tg$^lm  
administration expense 管理費用   |h6!bt!=  
advances 預付   `h'l"3l  
advertising expense 廣告費   #::+# G  
agency 代理   m BFNg3_  
agent 代理人   V0Oqq0\  
agreement 契約   k{#k:  
allotments 分配數   Khi;2{`  
allowance 津貼   @vyEN.K%mm  
amalgamation 合併   !reOYt|  
amortization 攤銷   }T(=tfv@  
amortized cost 應攤成本   8y<.yfgG  
annuities 年金   Z!~_#_Ugl  
applied cost 已分配成本   Zv!XNc!"$y  
applied expense 已分配費用   =v?P7;T  
applied manufacturing expense 己分配製造費用   \A011R&  
apportioned charge 攤派費用   6xtgnl#T  
appreciation 漲價  
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article of association 公司章程   21tv(x  
assessment 課稅   O50<h O]l  
assets 資產   , +J)`+pJx  
attorney fee 律師費   W)bSLD   
audit 審計   0$c(<+D  
auditor 審計員   _q#pEv  
average 平均數   @@U  
average cost 平均成本   .U=x2txb  
bad debt 壞賬   #<"od'{U  
balance 餘額   g[1>|Ax`'  
balance sheet 資產負債表   9v`sSTlSd  
bank account 銀行賬戶   tt2 S.j  
bank balance 銀行結存   7F0J*M  
bank charge 銀行手續費   XXn3K BIf  
bank deposit 銀行存款   N,rd=
m+  
bank discount 銀行貼現   p*42 @1,  
bank draft 銀行匯票   BXU0f%"8U  
bank loan 銀行借款   rf|Nu3AJ  
bank overdraft 銀行透支   ,M? 8s2?  
bankers acceptance 銀行承兌   8g!79q\c4  
bankruptcy 破產   L H_H yP_  
bearer 持票人   Cy uRj[;B  
beneficiary 受益人   Qd YYWD   
bequest 遺產   aWJ BYw6{L  
bill 票據   I50LysM  
bill of exchange 匯票   OYt_i'Q  
bill of lading 提單   3Fn}nek  
bills discounted 貼現票據   y*X.DS 1(w  
bills payable 應付票據   .rO~a.kG  
bills receivable 應收票據   )#M$ov  
board of directors 董事會   }"WovU{*s  
bonds 債券   //|B?4kk  
bonus 紅利   \ [OB.  
book value 賬面價值   lMu9Dp  
bookkeeper 簿記員   [<U=)!Swg  
bookkeeping 簿記   <";1[A%7<  
branch office general ledger 支店往來賬戶   ~!mY0odH  
broker 經紀人   Cq/u $G  
brought down 接前   }%?or_f/  
brought forward 接上頁   @fmp2!?6  
budget 預算   3bezYk  
by-product 副產品   a@jM%VZ  
by-product sales 副產品銷售   (nmsw6 X  
capital 股本   E_A 5KLP  
capital income 資本收益   aWRi`poZT
 
capital outlay 資本支出   ]!sCWR  
capital stock 股本   BC_<1 c  
capital stock certificate 股票   H/M]YUs/3  
carried down 移後   OqMdm~4B!j  
carried forward 移下頁   12'MzIsU's  
cash 現金   ga\s5
 
cash account 現金賬戶   6c(b*o  
cash in bank 存銀行現金   |pB Fmm*  
cash on delivery 交貨收款   r vq{Dfo=  
cash on hand 庫存現金   ,7s+-sRG  
cash payment 現金支付   Tim/7*vx  
cash purchase 現購   PPV T2;9  
cash sale 現沽   l lcq~*zz  
cashier 出?#123;員   Ig?9"{9p  
cashiers check 本票   HU/4K7e`  
certificate of deposit 存款單折   hG~.Sc:G  
certificate of indebtedness 借據   J5jI/
P  
certified check 保付支票   X6Z/xb@  
certified public accountant 會計師   ltkARc3  
charges 費用   hNYO+LrI)  
charge for remittances 匯水手續費   ewn\'RLZ"@  
charter 營業執照   X,G"#j^  
chartered accountant 會計師   zi`q(
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chattles 動產   DVwB}W~  
check 支票   Z?qLn6y1W  
che stub 支票存根   hP WP6;Z  
closed account 己結清賬戶   u@:[ dbJ  
closing 結算   gV9bt~  
closing entries 結賬紀錄   OY81|N j  
closing stock 期末存貨   qTbc?S46pt  
closing the book 結賬   ?8s$RYp14  
columnar journal 多欄日記賬   x\ #K2  
combination 聯合   CF-tod  
commission 佣金   ( U$;0`  
commodity 商品    _}JMBIq$  
common stock 普通股   N$t<&5+  
company 公司   9 8 NFJ  
compensation 賠償   ]G8"\J4 &  
compound interest 複利   ?-2s}IJO  
consignee 承銷人   AFBWiuwI3  
consignment 寄銷   Nc[N 11?O  
consignor 寄銷人   \Ezcr=0z{j  
consolidated balance sheet 合併資產負債表   S?JGg.)  
consolidated profit and loss account 合併損益表   f>Ua7!b  
consolidation 合併   =a+  } 6  
construction cost 營建成本   x%ccNP0  
construction revenue 營建收入   U}Puq5[ ?  
contract 合同   cVMRS
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control account 統制賬戶   { Dm@_&  
copyright 版權   8BZ&-j{  
corporation 公司   FAc^[~E  
cost 成本   j@+$lU*r  
cost accounting 成本會計   3HcduJntl  
cost of labour 勞工成本   Z;1r=p#s  
cost of production 生產成本   T4}Wg=UKg  
cost of manufacture 製造成本   jy>?+hm?  
cost of sales 銷貨成本   @T L|\T  
cost price 成本價格   $'eY-U8q  
credit 貸方   ]n"RPktx  
credit note 收款通知單   YuIF}mUr"  
creditor 債權人   OXKV6r6f  
crossed check 橫線支票   2v@B7r4}  
current account 往來活期賬戶   gxUa-R  
current asset 流動資產   CSW+UaE  
current liability 流動負債   NMhpKno  
current profit and loss 本期損益   nq>F_h  
debit 借方   6yAZvX  
debt 債務   S#yGqN0i  
debtor 債務人   Np$&8v+en  
deed 契據   2cIbX  
deferred assets 遞延資產   YXqYIG.G  
deferred liabilities 遞延負債   eGpKoq7a  
delivery 交貨   d@a<Eq  
delivery expense 送貨費   yVXVHCB  
delivery order 出貨單   3 4%B0  
demand draft 即期匯票   d8 Jf3Mo  
demand note 即期票據   PXtF#,roP  
demurrage charge 延期費   Dyo^O=0c  
deposit 存款   N`?/kubD  
deposit slip 存款單   6L
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depreciation 折舊   ,3-^EfccW  
direct cost 直接成本   K*,,j\Q.  
direct labour 直接人工   /~;!Ew|q  
director 董事   ?mK&Slh.  
discount 折扣   W| zPV`  
discount on purchase 進貨折扣   #QcRN?s  
   
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