[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。   6( TG/J  
_uU}J5d.  
acceptance 承兌   uTY5.8  
account 賬戶   .hW_P62\#  
accountant 會計員   gf2<dEff  
accounting 會計   Xao 0cb.R  
accounting system 會計制度   JJlwzH  
accounts payable 應付賬款   Ftu~nh}  
accounts receivable 應收賬款   > (+g:p  
accumulated profits 累積利益   5]n5nqz  
adjusting entry ?#123;整記錄   }I_/>58  
adjustment ?#123;整   D/pc)3Ofe  
administration expense 管理費用   16=tHo8|  
advances 預付   VaQqi>;\  
advertising expense 廣告費   R:HF~}  
agency 代理   \ A'MEd-  
agent 代理人   En%PIkxeR  
agreement 契約   v~i/e+.h>y  
allotments 分配數   rxtp?|v9  
allowance 津貼   ek6PMZF:'  
amalgamation 合併   VE{[52  
amortization 攤銷   {iiHeSD  
amortized cost 應攤成本   3uA%1 E  
annuities 年金   J{c-'Of2yi  
applied cost 已分配成本   3D>syf  
applied expense 已分配費用   j]i:~9xKW  
applied manufacturing expense 己分配製造費用   }Jkz0JY~  
apportioned charge 攤派費用   <}x_F)E[t  
appreciation 漲價   _/0vmgQ&  
article of association 公司章程   $OU,| D  
assessment 課稅   z$OKn#%T  
assets 資產   {p&M(
W]  
attorney fee 律師費   y\7 -!  
audit 審計   "i/ l'  
auditor 審計員   qTFktJZw  
average 平均數   Om `VQ?  
average cost 平均成本   j8kax/*[  
bad debt 壞賬   :db:|=#T  
balance 餘額   E'qGKT  
balance sheet 資產負債表   #`R`!4  
bank account 銀行賬戶   I_66q7U"0  
bank balance 銀行結存   |f+|OZY  
bank charge 銀行手續費   *|S.[i_7  
bank deposit 銀行存款   /Zs;dam  
bank discount 銀行貼現   #T_m|LN7  
bank draft 銀行匯票    meQ> mW  
bank loan 銀行借款   5*QNE!  
bank overdraft 銀行透支    )!2$yD  
bankers acceptance 銀行承兌   Z
%_" -ENT  
bankruptcy 破產   D0Cs g39  
bearer 持票人   /y/O&`X(  
beneficiary 受益人   t,|`#
6Ft  
bequest 遺產   1I< <`7'  
bill 票據   Dj!
v+<b  
bill of exchange 匯票   ^gx`@^su  
bill of lading 提單   ,{=pFs2  
bills discounted 貼現票據   !qe,&JL  
bills payable 應付票據   hkOhY3K5  
bills receivable 應收票據   >D20f<w(H  
board of directors 董事會   & qfnCM0Y  
bonds 債券   r9[{0y!4  
bonus 紅利   5&V0(LT]C  
book value 賬面價值   <n+?7`d,  
bookkeeper 簿記員   D{1k{/cF  
bookkeeping 簿記   6^ UQ{P1;  
branch office general ledger 支店往來賬戶   /~`4a
  
broker 經紀人   WN8XiV  
brought down 接前   6`(x)Q9  
brought forward 接上頁   a(>oQG8F  
budget 預算   4LY kK/:  
by-product 副產品   ;{@ [ek6  
by-product sales 副產品銷售   LRNgpjE}  
capital 股本   n^Co  
capital income 資本收益   :H/CiN  
capital outlay 資本支出   .{,
PC  
capital stock 股本   Bn>"lDf,  
capital stock certificate 股票   L
o"w,p`n@  
carried down 移後   0< i]ph  
carried forward 移下頁   U/2]ACGCN^  
cash 現金   \ZSZ(p#1  
cash account 現金賬戶   r)S tp`p  
cash in bank 存銀行現金   }"k+e^0^  
cash on delivery 交貨收款   8}9B*m  
cash on hand 庫存現金   K/)*P4C-  
cash payment 現金支付   %mLQ'$  
cash purchase 現購   c@p4,G  
cash sale 現沽   W$_}lE$  
cashier 出?#123;員   )*!"6d)^  
cashiers check 本票   Q4;
eN w  
certificate of deposit 存款單折   NCm>iEeY  
certificate of indebtedness 借據   a%R'x]  
certified check 保付支票   <_X`D4g]XO  
certified public accountant 會計師   3Yu1ZuIR  
charges 費用   ~fL:pVp  
charge for remittances 匯水手續費   Gwl]sMJ  
charter 營業執照   )a:j_jy  
chartered accountant 會計師   C*O648yz[  
chattles 動產  
/W4F(3oM  
check 支票   HoA[UT  
che stub 支票存根   RY8Ot2DWi  
closed account 己結清賬戶   9ure:Dko(Y  
closing 結算   WO =X*One  
closing entries 結賬紀錄   IB~`Ht8 b  
closing stock 期末存貨   $"VgNynq  
closing the book 結賬   _," -25a  
columnar journal 多欄日記賬   6$42-a%b  
combination 聯合   `U-i{i  
commission 佣金   @y3u'Y,B  
commodity 商品   :-Gf GL>]  
common stock 普通股   V4c$V]7  
company 公司   qIm?F>>@  
compensation 賠償   XQI.z7F  
compound interest 複利   JY$B%R4;]  
consignee 承銷人   G-5wv  
consignment 寄銷   R4xoc;b  
consignor 寄銷人   !Db0r/_:G  
consolidated balance sheet 合併資產負債表   2=?/$A9p  
consolidated profit and loss account 合併損益表   y]1:IJL2;  
consolidation 合併   p.Y
=  
construction cost 營建成本   p8yn? ~]^  
construction revenue 營建收入   R~9\mi5^UH  
contract 合同   ']'H8Y-M  
control account 統制賬戶   (wxdT6RVm\  
copyright 版權   T(< [k:`  
corporation 公司   m|tE3UBNv  
cost 成本   m53XN  
cost accounting 成本會計   }B-@lbK6)  
cost of labour 勞工成本   ohI>\  
cost of production 生產成本   p#-;u1-B  
cost of manufacture 製造成本   \FVm_)  
cost of sales 銷貨成本   l| /tKW  
cost price 成本價格   }zA kUt  
credit 貸方   'g3!SdaLF  
credit note 收款通知單   z:Sr@!DZ  
creditor 債權人   8|:bis~wm  
crossed check 橫線支票   () l#}H`m  
current account 往來活期賬戶   1h.Ypzu  
current asset 流動資產   +59tX2@Q  
current liability 流動負債   ym>>5(bni  
current profit and loss 本期損益   ^]iIvIp  
debit 借方   - v\n0Jt  
debt 債務   %}t<,ex(yO  
debtor 債務人   H.sYy-_]F  
deed 契據   i5oV,fiZo  
deferred assets 遞延資產   z|';Y!kQ  
deferred liabilities 遞延負債   U g'y  
delivery 交貨   VBHDI{HzRv  
delivery expense 送貨費   1e Wl:S}  
delivery order 出貨單   AsBep  
demand draft 即期匯票   KY1(yni&8[  
demand note 即期票據   nEtG(^N  
demurrage charge 延期費   $UgQ1Qc  
deposit 存款   =(!&8U9  
deposit slip 存款單   + ?z=,')  
depreciation 折舊   ~;m3i3D  
direct cost 直接成本   BvXA9YQ3  
direct labour 直接人工   Equj[yw%@  
director 董事   bn
so+cA  
discount 折扣   +/">]QJ   
discount on purchase 進貨折扣   ]_8 bX}_n  
   BhO*Pfs