[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。   `Fe/=]<$  
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acceptance 承兌   ;%i-:<ac  
account 賬戶   a+CJJ3 T-  
accountant 會計員   :;hm^m]Y  
accounting 會計   t$p%UyVE  
accounting system 會計制度   WP Gp(Xw  
accounts payable 應付賬款   AAuwE&Gg  
accounts receivable 應收賬款   n{qVF#N_  
accumulated profits 累積利益   0,):;OI  
adjusting entry ?#123;整記錄   tNOOaj9mw  
adjustment ?#123;整   nB[B FVkU  
administration expense 管理費用   7:=(yBG  
advances 預付   ,J<+Wxz  
advertising expense 廣告費   m;IKV,  
agency 代理   N6T  
agent 代理人   FP
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agreement 契約   x%T^:R   
allotments 分配數   Xk:3w
,  
allowance 津貼   D5xTuv9T  
amalgamation 合併   paYS<8In  
amortization 攤銷   Lm.N {NV'  
amortized cost 應攤成本   EG_P^<z  
annuities 年金   teLZplC=f  
applied cost 已分配成本   &uV|Ie8@q  
applied expense 已分配費用   Sht3\cJ8  
applied manufacturing expense 己分配製造費用   ,6f6r  
apportioned charge 攤派費用   %kH,Rl\g  
appreciation 漲價  
o/vD]Fs  
article of association 公司章程   Q84XmXm|  
assessment 課稅   T :^OW5d  
assets 資產   .)1u0 (?
 
attorney fee 律師費   *_Ih@f H  
audit 審計   =i2]qj\  
auditor 審計員   }s#4m  
average 平均數   Gg:W%&#  
average cost 平均成本   Ra^c5hP:.E  
bad debt 壞賬   lQ t,(@7]  
balance 餘額   h CV(O2jL  
balance sheet 資產負債表   M:d|M|'  
bank account 銀行賬戶   nDLiER;U  
bank balance 銀行結存   !wKN
Ye  
bank charge 銀行手續費   8{7'w|/;.{  
bank deposit 銀行存款   9I#a{%A:  
bank discount 銀行貼現   Y[
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bank draft 銀行匯票   An,TunX  
bank loan 銀行借款   
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bank overdraft 銀行透支   G[fg!vig#7  
bankers acceptance 銀行承兌   `d x.<R#,  
bankruptcy 破產   46|LIc }  
bearer 持票人   X)c0y3hk  
beneficiary 受益人   `}}|QP5xG  
bequest 遺產   D*_.4I  
bill 票據   Y8fel2;  
bill of exchange 匯票   UD5
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bill of lading 提單   gy#G;9p  
bills discounted 貼現票據   a", 8N"'  
bills payable 應付票據   l~@ -oE  
bills receivable 應收票據   O\@0o|NM  
board of directors 董事會   3cNr~`7  
bonds 債券   SpEu>9g&  
bonus 紅利   =~dX P  
book value 賬面價值   YPw=iF]  
bookkeeper 簿記員   bQu@.'O!k  
bookkeeping 簿記   Q%V530 P;  
branch office general ledger 支店往來賬戶   jq|fIP  
broker 經紀人   N]|)O]/[  
brought down 接前   0nR_I^  
brought forward 接上頁   PA,\o8]x  
budget 預算   ^~bAixH^k  
by-product 副產品   :D !/.0  
by-product sales 副產品銷售   1=~##/at  
capital 股本   aLQ]2
m  
capital income 資本收益   7Fb! ;W#X  
capital outlay 資本支出   6Q*zZ]kg  
capital stock 股本   _Pl5?5eZj  
capital stock certificate 股票   >k~3W> D  
carried down 移後   A{DE7gp!
 
carried forward 移下頁   -t125)6I  
cash 現金   !4$o*{9Lx:  
cash account 現金賬戶   zWF[cf>'  
cash in bank 存銀行現金   WOYN% 0#  
cash on delivery 交貨收款   nfE4rIE4  
cash on hand 庫存現金   VlxHZ  
cash payment 現金支付   DM(c :+K-  
cash purchase 現購   =Zaw>p*H  
cash sale 現沽   U-q:Y-
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cashier 出?#123;員   d! _8+~  
cashiers check 本票   dQNW1-s  
certificate of deposit 存款單折   zogl2e+  
certificate of indebtedness 借據   ovvg"/>L  
certified check 保付支票   &Z7NF|  
certified public accountant 會計師   >T^BD'z@'  
charges 費用   iR'Pc3  
charge for remittances 匯水手續費   zZPXI&,  
charter 營業執照   okbW. ~  
chartered accountant 會計師   3rx8"  
chattles 動產   a7laCHI  
check 支票   :8lqo%5  
che stub 支票存根   e:|Bn>*  
closed account 己結清賬戶   OX{2@+f#  
closing 結算   z3yAb"1Hg  
closing entries 結賬紀錄   xJ\>;$CY  
closing stock 期末存貨   OkQtM nq  
closing the book 結賬   j[:Iu#VR  
columnar journal 多欄日記賬   |vh{Kb@  
combination 聯合   -Vjrh/@  
commission 佣金   &2pa9i  
commodity 商品   Mqmy*m[
U  
common stock 普通股   'L veCi_  
company 公司   <e-hR$  
compensation 賠償   :b(Nrj&TQ[  
compound interest 複利   6"GHVFB  
consignee 承銷人   [4\n(/  
consignment 寄銷   )"Dl,Fig:/  
consignor 寄銷人   wf,w%n  
consolidated balance sheet 合併資產負債表   SD1M`PI  
consolidated profit and loss account 合併損益表   \7*"M y*  
consolidation 合併   S&Sa~Oq<o  
construction cost 營建成本   XchVsA  
construction revenue 營建收入   7)l+hZ  
contract 合同   F{ sPQf'  
control account 統制賬戶   ;PWx#v+vwF  
copyright 版權   E~c>LF_]Q  
corporation 公司   o[ 4e_ @E  
cost 成本   Y:]m~-T  
cost accounting 成本會計   p4wx&VLi
 
cost of labour 勞工成本   >8w=Vlp  
cost of production 生產成本   MtBoX*"  
cost of manufacture 製造成本   ,V ) |A=ml  
cost of sales 銷貨成本   K,f- w2!  
cost price 成本價格   E:$r" oS  
credit 貸方   ?w>-ya  
credit note 收款通知單   y-@{  
creditor 債權人   =_vW7-H  
crossed check 橫線支票   Y|F~w~Cb  
current account 往來活期賬戶   3t:/Guyom8  
current asset 流動資產   )'ax
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current liability 流動負債   70T{tB  
current profit and loss 本期損益   ge$p/  
debit 借方   ^:^8M4:  
debt 債務   #CNK [y  
debtor 債務人   U oG+du[  
deed 契據    7D\:i1~  
deferred assets 遞延資產   YiTVy/  
deferred liabilities 遞延負債   n_P2l<F~/x  
delivery 交貨   Aiqn6BX{  
delivery expense 送貨費   nT/Azg  
delivery order 出貨單   oNIt<T  
demand draft 即期匯票   0GMov]W?i  
demand note 即期票據   [>LL  
demurrage charge 延期費   h)sQ3B.}A  
deposit 存款   rHD_sC*  
deposit slip 存款單   1YvE/<6  
depreciation 折舊   {4HcecT  
direct cost 直接成本   )~ghb"K  
direct labour 直接人工   W
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director 董事   ^,6c9Dxy  
discount 折扣   # 4;(^`?  
discount on purchase 進貨折扣   7uxUqM  
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