[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。   `d#_66TLr  
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acceptance 承兌   ;r}<o?'RM  
account 賬戶   [wYQP6Cyy  
accountant 會計員   .1}(Bywm5  
accounting 會計   j pV  
accounting system 會計制度   U++UG5c  
accounts payable 應付賬款   ,r4af<  
accounts receivable 應收賬款   b7mP~]V  
accumulated profits 累積利益   3|3lUU\I  
adjusting entry ?#123;整記錄   JwcP[w2  
adjustment ?#123;整   r6G)R+#  
administration expense 管理費用   "rJL ^ \r  
advances 預付   h 42?^mV4?  
advertising expense 廣告費   }qPo%T  
agency 代理   0l*/_;wo  
agent 代理人   j]^]p;An  
agreement 契約   `#U6`[[  
allotments 分配數   1]~}0;,  
allowance 津貼   %Kp}Wo6  
amalgamation 合併   &Y$rVBgQ  
amortization 攤銷   >O=V1  
amortized cost 應攤成本   XwMC/]lK<  
annuities 年金   eyV904<F  
applied cost 已分配成本   "'(4l 2.  
applied expense 已分配費用   ~qH@Kz\%  
applied manufacturing expense 己分配製造費用   1<5yG7SZ  
apportioned charge 攤派費用   3iTjM>+>  
appreciation 漲價   ln7.>.F  
article of association 公司章程   'U d5;?
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assessment 課稅   ?9A[;j|a0  
assets 資產   ) |a5Qxz  
attorney fee 律師費   H++rwVwj#h  
audit 審計   G S%Dn^l  
auditor 審計員   k=[Ro  
average 平均數   xm5D$m3#  
average cost 平均成本   tB.9Ov*  
bad debt 壞賬   `x{gF8GV  
balance 餘額   g&V.o5jIhc  
balance sheet 資產負債表   wd*Jq  
bank account 銀行賬戶   G <q@K-  
bank balance 銀行結存   cAS5&T<  
bank charge 銀行手續費   O
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bank deposit 銀行存款   +FR"Gt$g  
bank discount 銀行貼現   }{"\"Bn_  
bank draft 銀行匯票   .wywO|  
bank loan 銀行借款   kcb'`<B  
bank overdraft 銀行透支   qMkP/BjV  
bankers acceptance 銀行承兌   l{4\Wn Va  
bankruptcy 破產   gMbvH
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bearer 持票人   NINiX(  
beneficiary 受益人   PhQD}|S  
bequest 遺產   t/CNxfY  
bill 票據   [B[J%?NS  
bill of exchange 匯票   |j<'[gB\p  
bill of lading 提單   %M`&}'6'  
bills discounted 貼現票據   U Lq%,ca  
bills payable 應付票據   "M tQj}  
bills receivable 應收票據   [*(MI 9WM  
board of directors 董事會   Jz6PqU|=  
bonds 債券   '"EOLr\Z,  
bonus 紅利   x?kZD~|{)  
book value 賬面價值   #LZ`kSlv4  
bookkeeper 簿記員   v|xlI4  
bookkeeping 簿記   j.K yPWO  
branch office general ledger 支店往來賬戶   +J} 41  
broker 經紀人   8"@<s?0\"  
brought down 接前   c?d#Bj ?  
brought forward 接上頁   `
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budget 預算   Am0$UeSZ  
by-product 副產品   DCm;dh  
by-product sales 副產品銷售   )UeG2dXx7  
capital 股本   P|?z1JUd  
capital income 資本收益   C"}x=cK  
capital outlay 資本支出   >h9U~#G=  
capital stock 股本   :A$6Y*s\  
capital stock certificate 股票   @P-7a`3*  
carried down 移後   [|YMnV<B  
carried forward 移下頁   wcOAyo5(n  
cash 現金   (R,eWWF8~  
cash account 現金賬戶   v#6.VUAw  
cash in bank 存銀行現金   xfzR>NU  
cash on delivery 交貨收款   -}(W=r\  
cash on hand 庫存現金   1;h>^NOq  
cash payment 現金支付   p4[W@JV  
cash purchase 現購   JjwuxZVr O  
cash sale 現沽   %wO~\:F8  
cashier 出?#123;員   3B0%:Jj  
cashiers check 本票   Kk, ->q<1  
certificate of deposit 存款單折   .q=X58tHu  
certificate of indebtedness 借據   )D^P~2  
certified check 保付支票   Bw$-*FYE  
certified public accountant 會計師   Rm RV8 WJ6  
charges 費用   8 WH>  
charge for remittances 匯水手續費   v6GWD}HH,  
charter 營業執照   ,iyIF~1~#>  
chartered accountant 會計師   ]8^2(^3ct  
chattles 動產   bY<"$);s  
check 支票   [Yv5Sw  
che stub 支票存根   @.0,ka,X  
closed account 己結清賬戶   sOJ~PRA  
closing 結算   myo/}58Nv  
closing entries 結賬紀錄   #G,e]{gs  
closing stock 期末存貨   `>*P(yIN  
closing the book 結賬   wK3}K  
columnar journal 多欄日記賬   A-~)7-  
combination 聯合   4 qnQF]4  
commission 佣金   OJ 2M_q)e  
commodity 商品   H0Tt(:.&  
common stock 普通股   u,C-U!A  
company 公司   {hl_/ aG  
compensation 賠償   C{Fo^-3  
compound interest 複利   =:b/z1-v  
consignee 承銷人   qUo(hbp  
consignment 寄銷   Z` Aiw."|  
consignor 寄銷人   2|cIu 'U  
consolidated balance sheet 合併資產負債表   >8VJ!Kg4  
consolidated profit and loss account 合併損益表   #8`G&S*  
consolidation 合併   >A)he!I  
construction cost 營建成本   !>+ 0 /  
construction revenue 營建收入   \KEL.}B9E  
contract 合同   X[|>r@Aa!  
control account 統制賬戶   %8ul}}d9  
copyright 版權   D H/1
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corporation 公司   ILQg@Jl  
cost 成本   o%d tf5}(,  
cost accounting 成本會計   qj|GAGrQ2  
cost of labour 勞工成本   Kb}N!<Z*  
cost of production 生產成本   8'YL!moG|  
cost of manufacture 製造成本   V}(%2W5X+  
cost of sales 銷貨成本   a
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cost price 成本價格   { sZrI5  
credit 貸方   |k)u..k{>  
credit note 收款通知單   E>ev/6ox  
creditor 債權人   >#'6jm
 
crossed check 橫線支票   c" l~=1Dr  
current account 往來活期賬戶   MDlCU  
current asset 流動資產   PvM<#zq_  
current liability 流動負債   9Hu%Z/[!p  
current profit and loss 本期損益   5E%W;$3Pb  
debit 借方   Y8P  
debt 債務   NO<m yN+N  
debtor 債務人   Ywni2-)<  
deed 契據   7W>T= @  
deferred assets 遞延資產   T}zi P  
deferred liabilities 遞延負債   c{E-4PYbah  
delivery 交貨   ^yX W.s  
delivery expense 送貨費   H95V U"  
delivery order 出貨單   "?Y0Ng[  
demand draft 即期匯票   0}ZuF.  
demand note 即期票據   {C3bCVQ]o  
demurrage charge 延期費   ZF`ckWT:-N  
deposit 存款   S-1}3T%  
deposit slip 存款單   P}PSS#nn  
depreciation 折舊   ~E)I+$,  
direct cost 直接成本   bi_R.sfK&  
direct labour 直接人工   /r)d4=1E  
director 董事   86I".R$d  
discount 折扣   o~~_>V)W  
discount on purchase 進貨折扣   @}[)uH  
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