[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。   #&L7FBJ"*v  
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acceptance 承兌   lHTr7uF
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account 賬戶   }ALli0n`V)  
accountant 會計員   OZ"76|H1`  
accounting 會計   yA_ly <  
accounting system 會計制度   `GCK%evLG  
accounts payable 應付賬款   mV4gw'.;7  
accounts receivable 應收賬款   !)W#|sys&  
accumulated profits 累積利益   bF+j%=  
adjusting entry ?#123;整記錄   -XwS?*O  
adjustment ?#123;整   R>;&4Sjr  
administration expense 管理費用   eT(X Ri0  
advances 預付   .ns=jp  
advertising expense 廣告費   oJ"D5d,  
agency 代理   "sY}@Q7  
agent 代理人   q6>}  
agreement 契約   l]&x~K}  
allotments 分配數   D+~*nc~ g  
allowance 津貼   HPt\ BK  
amalgamation 合併   IJDbm}:/e  
amortization 攤銷   Acd@BL*  
amortized cost 應攤成本   Xrpvq(]  
annuities 年金   fM*?i"j;Y  
applied cost 已分配成本   hJir_=  
applied expense 已分配費用   m!P<# |V
 
applied manufacturing expense 己分配製造費用   y"U)&1 c%  
apportioned charge 攤派費用   -:J<JX)o  
appreciation 漲價   3=} P l,  
article of association 公司章程   u$(ei2f  
assessment 課稅   pFwJ:  
assets 資產   . P?n<n#  
attorney fee 律師費   du#f_|xG  
audit 審計   lB_X mI1t  
auditor 審計員   Ip)u6We>I  
average 平均數   3M Ku!  
average cost 平均成本   Sl<1Rme=w  
bad debt 壞賬   }_^ vvu  
balance 餘額   Q&^\YgkCf  
balance sheet 資產負債表   -"H0Qafm  
bank account 銀行賬戶   ;#0$iE  
bank balance 銀行結存   |k%1mE(+=s  
bank charge 銀行手續費   ?cKTeGrS  
bank deposit 銀行存款   ;)P=WS:=  
bank discount 銀行貼現   ~%f$}{  
bank draft 銀行匯票   EVw{G<  
bank loan 銀行借款   4*5e0:O  
bank overdraft 銀行透支   G#6Z@|kVw  
bankers acceptance 銀行承兌   -!li,&,A1  
bankruptcy 破產   <8Nr;96
IA  
bearer 持票人   d~h;|Bl[  
beneficiary 受益人   u%I%4 gM  
bequest 遺產   L%QRWhB  
bill 票據   twbxi{8e.  
bill of exchange 匯票   /;1O9HJa  
bill of lading 提單   7
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bills discounted 貼現票據   v9S=$Aj  
bills payable 應付票據   ^&8hhxCPu|  
bills receivable 應收票據   6KXW]a `  
board of directors 董事會   Cg`lQYU  
bonds 債券   HJ0;BD.]  
bonus 紅利   Y %- !% |  
book value 賬面價值   Ht\2 IP  
bookkeeper 簿記員   lQvgq  
bookkeeping 簿記   iSW<7pNq0  
branch office general ledger 支店往來賬戶   EN":}!E:  
broker 經紀人   z,2*3Be6V  
brought down 接前   cs9h\]ZA  
brought forward 接上頁   [C<
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budget 預算   ?TK`sGy  
by-product 副產品   &/)B d%  
by-product sales 副產品銷售   1sonDBd0@;  
capital 股本   @pYC!;n+  
capital income 資本收益   p|mFF0SL  
capital outlay 資本支出   wAX;)PLg  
capital stock 股本   Fu5Y<*x  
capital stock certificate 股票   $?]`2*i  
carried down 移後   {x _cgsn  
carried forward 移下頁   4>vO9q  
cash 現金   37Q8Yf_  
cash account 現金賬戶   WVOj;c  
cash in bank 存銀行現金   /93z3o7D>  
cash on delivery 交貨收款   ]j6 K3  
cash on hand 庫存現金   B, H9EX  
cash payment 現金支付   ']+!i a  
cash purchase 現購   '<uM\v^k  
cash sale 現沽   W83PMiN"T-  
cashier 出?#123;員   bGK *1FlH  
cashiers check 本票   lBs-u h  
certificate of deposit 存款單折   m6$&yKQ-=h  
certificate of indebtedness 借據   vq+CW?*"  
certified check 保付支票   F'|e:h  
certified public accountant 會計師   d JJq]^|  
charges 費用   r Dlu&  
charge for remittances 匯水手續費   5y\35kT'  
charter 營業執照   Q@>1z*'I  
chartered accountant 會計師   >wt.)c?5  
chattles 動產   R9
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check 支票   eB1NM<V  
che stub 支票存根   XM w6b*O  
closed account 己結清賬戶   _5~|z$GW  
closing 結算   Fw{@R
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closing entries 結賬紀錄   2rf8)8':  
closing stock 期末存貨   ~ho,bwJM[T  
closing the book 結賬   !t"/w6X1I  
columnar journal 多欄日記賬   Ka-o$o[^u`  
combination 聯合   jl(D;JnF  
commission 佣金   DrV[1Z  
commodity 商品   /HhA2 (g%  
common stock 普通股   9lR6:}L7  
company 公司   YI"!&a'yj  
compensation 賠償   Cb? !+U  
compound interest 複利   ,IqE<i!U  
consignee 承銷人   N|2d9E  
consignment 寄銷   7vFm
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consignor 寄銷人   Zy;jp*Q  
consolidated balance sheet 合併資產負債表   CLVT5pj='  
consolidated profit and loss account 合併損益表   jdu6P+_8n  
consolidation 合併   K{/i2^4  
construction cost 營建成本   b+J|yM<`  
construction revenue 營建收入   knG:6tQ  
contract 合同   L/-SWid)  
control account 統制賬戶   :f39)g5>  
copyright 版權   W,Q>3y
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corporation 公司   ;nW;M 4{  
cost 成本   <Z3C&BM  
cost accounting 成本會計   1t &_]q_  
cost of labour 勞工成本   gWa0x-  
cost of production 生產成本   xW5`.^5  
cost of manufacture 製造成本   1v.#ndk  
cost of sales 銷貨成本   Ot`%5<E^  
cost price 成本價格   WKlqm)m@  
credit 貸方   { >izfG,\  
credit note 收款通知單   ]w;t0Bk  
creditor 債權人   bO/r1W  
crossed check 橫線支票   { >[
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current account 往來活期賬戶   n/Fxjf0W  
current asset 流動資產   ;7?oJH;  
current liability 流動負債   SH=S>  
current profit and loss 本期損益   H+Bon=$cE!  
debit 借方   ~(XaXu  
debt 債務   :'C?uk ?  
debtor 債務人   bF_0',W
 
deed 契據   Sq_.RU  
deferred assets 遞延資產   Oh CdBO  
deferred liabilities 遞延負債   }(Fmr7%m  
delivery 交貨   <@ t
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delivery expense 送貨費   ?zutU w/m  
delivery order 出貨單   3I( n];  
demand draft 即期匯票   E Zf|>^N  
demand note 即期票據   6c-'CW  
demurrage charge 延期費   ^[m-PS(
 
deposit 存款   E2w-b^,5  
deposit slip 存款單   PDA9.b<q0  
depreciation 折舊    # ' =rv  
direct cost 直接成本   j`9+pI  
direct labour 直接人工   6jIW)C  
director 董事   @fH?y Z=>  
discount 折扣   ){.J`X5r  
discount on purchase 進貨折扣   p<@0b  
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