[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。   lIZ&' z  
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acceptance 承兌   d(:I~m  
account 賬戶   gyPwN E  
accountant 會計員   o\PHs4Ws'7  
accounting 會計   rg=Ym.  
accounting system 會計制度   mi7~(V>  
accounts payable 應付賬款   =(Y0wZP|  
accounts receivable 應收賬款   JS
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accumulated profits 累積利益   dc_2nF  
adjusting entry ?#123;整記錄   B#}EYY  
adjustment ?#123;整   )=bW\=[8  
administration expense 管理費用   OEX\]!3_Fm  
advances 預付   V6h8+|hK  
advertising expense 廣告費   (9=E5n6o  
agency 代理   1*'gaa&y  
agent 代理人   "!fwIEG  
agreement 契約   8H T3C\$s  
allotments 分配數   A_e5Vb,u.  
allowance 津貼   fU\;\  
amalgamation 合併   ori[[~OyB  
amortization 攤銷   F~hH>BH9  
amortized cost 應攤成本   XX "3.zW  
annuities 年金    DO9
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applied cost 已分配成本   ,rF!o_7  
applied expense 已分配費用   9'e< {mlM  
applied manufacturing expense 己分配製造費用   .<xD'54  
apportioned charge 攤派費用   Xy`'h5  
appreciation 漲價   `B:hXeI  
article of association 公司章程   d0f(Uk  
assessment 課稅   Z}Q/u^Z  
assets 資產   D~|q^Ms,%  
attorney fee 律師費   8<32(D{  
audit 審計   (ip3{d{CT]  
auditor 審計員   "DH>4Q] d  
average 平均數   /[ft{:#&t  
average cost 平均成本   3+ 2&9mm  
bad debt 壞賬   g!r)yzK  
balance 餘額   Q`Q"p  
balance sheet 資產負債表   "3|OB, <;:  
bank account 銀行賬戶   N3a ]!4Y\  
bank balance 銀行結存   A/fM30  
bank charge 銀行手續費   AxF$7J(  
bank deposit 銀行存款   ~2yhZ  
bank discount 銀行貼現   57]La^#  
bank draft 銀行匯票   h(3-/4   
bank loan 銀行借款   -^;,m=4{3  
bank overdraft 銀行透支   =W2I0nr.  
bankers acceptance 銀行承兌   .cx9+;  
bankruptcy 破產   l<ZHS'-;8  
bearer 持票人   Fg'{K%t4  
beneficiary 受益人   .3@Pz]\M#>  
bequest 遺產   - DYH>!  
bill 票據   @xso{$z?j  
bill of exchange 匯票   {yEL$8MC  
bill of lading 提單   Uyeo0B"  
bills discounted 貼現票據   0>e]i[P.  
bills payable 應付票據   g: U -kK!i  
bills receivable 應收票據   =NnG[#n%  
board of directors 董事會   Ol>/^3a=  
bonds 債券   (v:8p!QN  
bonus 紅利   Y%@;\  
book value 賬面價值   =4U$9jo!;  
bookkeeper 簿記員   LfK/wSvWw  
bookkeeping 簿記   5~(nHCf>  
branch office general ledger 支店往來賬戶   w\V<6_[vv.  
broker 經紀人   0tPw
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brought down 接前   TV0Y{x*~iH  
brought forward 接上頁   oR7f3';?6  
budget 預算   PlgpH'z4$  
by-product 副產品   lL5*l,)To  
by-product sales 副產品銷售   nLPd]%78>  
capital 股本   A@4{-e\  
capital income 資本收益   "GJ.`Hj  
capital outlay 資本支出   }g|9P SbJ  
capital stock 股本   PpNG`_O  
capital stock certificate 股票   1|>bG#|  
carried down 移後   }*aj&  
carried forward 移下頁   g0s4ZI+T  
cash 現金   ~3-+~y=o~  
cash account 現金賬戶   'dv
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cash in bank 存銀行現金   P=y1qq C  
cash on delivery 交貨收款   O0bOv S  
cash on hand 庫存現金   1:./f|m  
cash payment 現金支付   |RqCI9N6  
cash purchase 現購   Ys?0hd<cn  
cash sale 現沽   r&:yZN  
cashier 出?#123;員   bX5/xf$q  
cashiers check 本票   AXnKhYlu  
certificate of deposit 存款單折   AP4s_X+=  
certificate of indebtedness 借據   yZNg[ KH  
certified check 保付支票   p!<PRms@  
certified public accountant 會計師   d`j<Bbf-  
charges 費用   &Wk:>9]Jrb  
charge for remittances 匯水手續費   ) :Px`] 5  
charter 營業執照   ]XL=S|tIq  
chartered accountant 會計師   2n#H%&^?a  
chattles 動產   O@:R\MwFOZ  
check 支票   ~*~aFf5  
che stub 支票存根   j<9^BNl  
closed account 己結清賬戶   e"p){)*$  
closing 結算   ')2LP;(  
closing entries 結賬紀錄   \Il?$Kb/  
closing stock 期末存貨   1$:O9{F  
closing the book 結賬   <Skf n`).  
columnar journal 多欄日記賬   Z]5xy_La  
combination 聯合   &0d5".|s  
commission 佣金   "{~^EQq,  
commodity 商品   !2/o]_K@+  
common stock 普通股   o0dD  
company 公司   "tD
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compensation 賠償   [g=4'4EZc  
compound interest 複利   Wrt5 eYy  
consignee 承銷人   qK%#$Jgq
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consignment 寄銷   H6KBXMYO  
consignor 寄銷人   ^$rqyWZYp  
consolidated balance sheet 合併資產負債表   _U,Hi?b"$}  
consolidated profit and loss account 合併損益表   Q]dKyMSSA  
consolidation 合併   KmWd$Qy,  
construction cost 營建成本   GNW.n(a  
construction revenue 營建收入   gnf4H V~  
contract 合同   G1I<B  
control account 統制賬戶   Z]Cd>u  
copyright 版權   \vpX6!T  
corporation 公司   bJeF1LjS  
cost 成本   >yLdrf  
cost accounting 成本會計   |ss4pN0X  
cost of labour 勞工成本   5UG"i_TC  
cost of production 生產成本   TpHzf3.I  
cost of manufacture 製造成本   X8~?uroq  
cost of sales 銷貨成本   Oz"_KMz  
cost price 成本價格   zP|^@Homk  
credit 貸方   sn'E}.uhXH  
credit note 收款通知單   ^^YP kh6sS  
creditor 債權人   f%q ?  
crossed check 橫線支票   {rygIl{V  
current account 往來活期賬戶   YjPj#57+  
current asset 流動資產   Ac}5,  
current liability 流動負債   >3I|5kZ6  
current profit and loss 本期損益   {qs>yQ6a:-  
debit 借方   xlc2,L;i  
debt 債務   Su+[Q6oC@  
debtor 債務人   bJw{U.  
deed 契據   F8\JL %  
deferred assets 遞延資產   #TB 3|=  
deferred liabilities 遞延負債    7b8y
 
delivery 交貨   AMK(-=  
delivery expense 送貨費   FU)=+m  
delivery order 出貨單   }yd!UU  
demand draft 即期匯票   ?0:=+%.  
demand note 即期票據   on1B~?*D  
demurrage charge 延期費   :edy(vC<  
deposit 存款   ;RMevVw|  
deposit slip 存款單   Bt(nm>Ng  
depreciation 折舊   uu/2C \n}  
direct cost 直接成本   &&zsUAkS  
direct labour 直接人工   iUZV-jl2/  
director 董事   *0_Q0SeE,o  
discount 折扣   Lx|0G $  
discount on purchase 進貨折扣   N]F}Z#h  
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