[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。   ;G.5.q[A  
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acceptance 承兌   ?I{L^j^#4  
account 賬戶   3:C)1q  
accountant 會計員   k<Qhw)M8  
accounting 會計   1o`zAJ8|2  
accounting system 會計制度   HCfme<'  
accounts payable 應付賬款   >mJH@,F:  
accounts receivable 應收賬款   W X6}@mS.  
accumulated profits 累積利益   <-;/,uu  
adjusting entry ?#123;整記錄   `i`+yh>pc#  
adjustment ?#123;整   `Y O(C<r-  
administration expense 管理費用   B>.x@(}V~  
advances 預付   0v+-yEkw  
advertising expense 廣告費   ' Dp;fEU$  
agency 代理   }C4wED.  
agent 代理人   *IX<&u#  
agreement 契約   t. y-b`v  
allotments 分配數   v;soJlxF~  
allowance 津貼   Co>e<be%S  
amalgamation 合併   /|q.q  
amortization 攤銷   P q0%oz  
amortized cost 應攤成本   |;:g7eb  
annuities 年金   s@Dln Du.  
applied cost 已分配成本   !]5}N^X  
applied expense 已分配費用   {Y -~7@  
applied manufacturing expense 己分配製造費用   NNt n  
apportioned charge 攤派費用   J0V` sK  
appreciation 漲價   v5>A1\  
article of association 公司章程   vAp<Muj(a  
assessment 課稅   FFa =/XB"  
assets 資產   Q2/65$nW  
attorney fee 律師費   G/*;h,NbNr  
audit 審計   ?4A/?Z]ub  
auditor 審計員   (\0 <|pW  
average 平均數   d~1uK-L]*  
average cost 平均成本   m _cRK}>  
bad debt 壞賬   ,qx^D  
balance 餘額   #
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balance sheet 資產負債表   N=AHS  
bank account 銀行賬戶   eU\xOTl~<{  
bank balance 銀行結存   c {/J.  
bank charge 銀行手續費   WQ{[q" O  
bank deposit 銀行存款   }R`Rqg-W  
bank discount 銀行貼現   DQT'OZ:w  
bank draft 銀行匯票   s1q8r!2\w  
bank loan 銀行借款   q`,%L1c4  
bank overdraft 銀行透支   dgL>7X=7  
bankers acceptance 銀行承兌   u\V^g  
bankruptcy 破產   'IG@JL'  
bearer 持票人   ]?pQu'-(  
beneficiary 受益人   K>dB{w#gS  
bequest 遺產   gVrQAcJj  
bill 票據   jUEg u  
bill of exchange 匯票   XEQTTD<  
bill of lading 提單   #l ZK_N|1x  
bills discounted 貼現票據   4vEP\E3u<j  
bills payable 應付票據   W#S82  
bills receivable 應收票據   (J[Xryub  
board of directors 董事會   V:$+$"|  
bonds 債券   f. "\~  
bonus 紅利   TP"cEfs x  
book value 賬面價值   /TyGZ@S>m  
bookkeeper 簿記員   @^A
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bookkeeping 簿記   /M_$
4O;*@  
branch office general ledger 支店往來賬戶   q pC
I[[  
broker 經紀人   8q@Z  
brought down 接前   MfP)Pk5  
brought forward 接上頁   g:>'+(H;  
budget 預算   ^Jp,&  
by-product 副產品   7p{Pmq[  
by-product sales 副產品銷售   *!%lBt{2  
capital 股本   CuWJai:nQ;  
capital income 資本收益   7~ PL8  
capital outlay 資本支出   OvtE)ul@  
capital stock 股本   
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capital stock certificate 股票   lG}#K^q  
carried down 移後   <.Ws; HN}  
carried forward 移下頁   ?@ F2Kv  
cash 現金   BH">#&j [  
cash account 現金賬戶   $iu[-my_  
cash in bank 存銀行現金   Ttt'X<9  
cash on delivery 交貨收款   V5w1ET  
cash on hand 庫存現金   SVZocTt  
cash payment 現金支付   qOwql(vX  
cash purchase 現購   Y !?'[t  
cash sale 現沽   a YWWln  
cashier 出?#123;員   ^U}k   
cashiers check 本票  
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certificate of deposit 存款單折   .\n` 4A1z  
certificate of indebtedness 借據   $-iEcxsi  
certified check 保付支票   iQ;p59wSzL  
certified public accountant 會計師   Q?#I{l)V(  
charges 費用   p+;& Gg54  
charge for remittances 匯水手續費   {~3QBMx6  
charter 營業執照   p+CUYo(  
chartered accountant 會計師   ;V xRaj?  
chattles 動產   >?, Zn  
check 支票   T3X'73M  
che stub 支票存根   J
sz!ro  
closed account 己結清賬戶   U ? +_\  
closing 結算   rmiOeS`:  
closing entries 結賬紀錄   s/E|Z1pg3  
closing stock 期末存貨   JZ:@iI5>+  
closing the book 結賬   >]\I:T  
columnar journal 多欄日記賬   BAf$tyh  
combination 聯合   or/gx3  
commission 佣金   nlwqSXw  
commodity 商品   SIe!=F[  
common stock 普通股   Oynb"T&8  
company 公司   iwotEl0*{  
compensation 賠償   S#7YJ7 K"N  
compound interest 複利   TSlB.pw%v  
consignee 承銷人   [9 W@<p  
consignment 寄銷   Zt`Tg7m  
consignor 寄銷人   [3Pp NCY  
consolidated balance sheet 合併資產負債表   ghk=` !yKw  
consolidated profit and loss account 合併損益表   IS2cU'  
consolidation 合併   Fx9-A8oIR  
construction cost 營建成本   O>~,R
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construction revenue 營建收入   K^Awf6%  
contract 合同   Lo%n{*if  
control account 統制賬戶   CU'JvVe3  
copyright 版權   >|$]=e,Z  
corporation 公司   C=:< [_m`  
cost 成本   &X=7b@r  
cost accounting 成本會計   @ZjT_  
cost of labour 勞工成本   Dac)`/  
cost of production 生產成本   E}@C4pS  
cost of manufacture 製造成本   IH]9%d)  
cost of sales 銷貨成本   *
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cost price 成本價格   ^*K=wE}AG  
credit 貸方   Q7BbST+  
credit note 收款通知單   '!
[oLy  
creditor 債權人   I;(3)^QH#  
crossed check 橫線支票   (|gQ i{8  
current account 往來活期賬戶   D(!^$9e9b  
current asset 流動資產   =>jp\A  
current liability 流動負債    is'V%q  
current profit and loss 本期損益   dftBD  
debit 借方   Nwvlv{k'  
debt 債務   BR,-:?z  
debtor 債務人   22g
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deed 契據   IG7 81:,/  
deferred assets 遞延資產   1F@k9[d~  
deferred liabilities 遞延負債   j4.wd RK  
delivery 交貨   ,,H"?VO  
delivery expense 送貨費   3/G^V'Yu  
delivery order 出貨單   :E:e ^$p  
demand draft 即期匯票   w5@5"M  
demand note 即期票據   8y;Rw#Dz  
demurrage charge 延期費   ~>2uRjvkwB  
deposit 存款   Ei;tfB  
deposit slip 存款單   0> f!S` *  
depreciation 折舊   8bIP"!=*W  
direct cost 直接成本   z _!ut  
direct labour 直接人工   ex3Qbr  
director 董事   %op
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discount 折扣   SQKhht`M  
discount on purchase 進貨折扣   Syk)S <  
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