[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。   u/cL[_Q  
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acceptance 承兌   Ps.O.2Z5ZB  
account 賬戶   /U6G?3b  
accountant 會計員   _pKW($\  
accounting 會計   yIbz\3  
accounting system 會計制度   yGH'|`  
accounts payable 應付賬款   W==HV0n  
accounts receivable 應收賬款   gV!Eotq  
accumulated profits 累積利益   Sy'/%[+goJ  
adjusting entry ?#123;整記錄   iH( K[F /  
adjustment ?#123;整   >RBq&'f  
administration expense 管理費用   Nd#t !=  
advances 預付   EUe2<G  
advertising expense 廣告費   pR&cdORsP  
agency 代理   [FC7+ Ey^  
agent 代理人   s+tS4E?  
agreement 契約   -^$CGRE6A  
allotments 分配數   rr*",a"}m  
allowance 津貼   0d:t$2~C  
amalgamation 合併   z> &Py(  
amortization 攤銷   ph30/*8  
amortized cost 應攤成本   _1dG!!L_  
annuities 年金   l?a(=  
applied cost 已分配成本   -t?S:9[w  
applied expense 已分配費用   p2!x8`IB*  
applied manufacturing expense 己分配製造費用   ).N}x^  
apportioned charge 攤派費用   /+sn-$/"i  
appreciation 漲價   NV*aHci  
article of association 公司章程   phbdV8$L  
assessment 課稅   1 xiq]~H  
assets 資產   GfJm&'U&  
attorney fee 律師費   ZGzrh`j{-  
audit 審計   }&rf'E9  
auditor 審計員   Q2^}NQO=  
average 平均數   T!pWU*aB
 
average cost 平均成本   h}z^NX  
bad debt 壞賬   w^p 'D{{  
balance 餘額   t{!}^{ "5  
balance sheet 資產負債表   E^1uZI\z  
bank account 銀行賬戶   HG=!#-$9  
bank balance 銀行結存   MrLDe{^C2  
bank charge 銀行手續費   nrwb6w j  
bank deposit 銀行存款   &
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bank discount 銀行貼現   tV*g1)'zX  
bank draft 銀行匯票   9:fVHynr  
bank loan 銀行借款   yXppu[=  
bank overdraft 銀行透支   *J8j_-i,R  
bankers acceptance 銀行承兌   }/(fe`7:  
bankruptcy 破產   kd|@.  
bearer 持票人   :5U(}\dL {  
beneficiary 受益人   h 
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bequest 遺產   wRnt$1  
bill 票據   0RYh4'=F  
bill of exchange 匯票   twNZ^=SGr  
bill of lading 提單   lp!@uoN^T  
bills discounted 貼現票據   T9RR. ng  
bills payable 應付票據   D gY2:&0  
bills receivable 應收票據   +S^Uw'L$=T  
board of directors 董事會   Z)62/`C)  
bonds 債券   1xL2f&bG  
bonus 紅利   8$OE<c?#5n  
book value 賬面價值   %Ni)^   
bookkeeper 簿記員   d@7 ]=P:  
bookkeeping 簿記   RA>xol~xy  
branch office general ledger 支店往來賬戶   SL pd~ZC?  
broker 經紀人   _D$|l k-  
brought down 接前   B6MMn.  
brought forward 接上頁   ,hT t]w  
budget 預算   -zN*2T  
by-product 副產品   ~BrERUk  
by-product sales 副產品銷售   5z5#_*)O  
capital 股本   s$&:F4=?  
capital income 資本收益   ;5PXPpJ  
capital outlay 資本支出   +QtK "5M  
capital stock 股本   `L]cJ0tAs  
capital stock certificate 股票   #)GL%{Oa  
carried down 移後   w/~,mzM"  
carried forward 移下頁   DN;g2R`f  
cash 現金   [,8@oM#  
cash account 現金賬戶   xs.>+(@|;  
cash in bank 存銀行現金   \P
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cash on delivery 交貨收款  
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cash on hand 庫存現金   GBHv| GO  
cash payment 現金支付   +]Po!bN@@  
cash purchase 現購   L'H'E,  
cash sale 現沽   9 =ns.r  
cashier 出?#123;員   ?E^~z-  
cashiers check 本票   fp.,MIS  
certificate of deposit 存款單折   r[q-O&2&  
certificate of indebtedness 借據   =Qsh3b&<P  
certified check 保付支票   !
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certified public accountant 會計師   8l~]}2LAs  
charges 費用   x5.HdKV  
charge for remittances 匯水手續費   Y]Vt&*{JV  
charter 營業執照  
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chartered accountant 會計師   A Ns.`S  
chattles 動產   QpBgG~h"  
check 支票   =$X5O&E3'  
che stub 支票存根   }cn46L%/  
closed account 己結清賬戶   eY-W
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closing 結算   Qo4]_,kR  
closing entries 結賬紀錄   Q]S~ H+eRy  
closing stock 期末存貨   %nSm 32/t3  
closing the book 結賬   y
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columnar journal 多欄日記賬   ?w#V<3=  
combination 聯合   aqQ YU5l4~  
commission 佣金   -+A
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commodity 商品   ?T3zA2  
common stock 普通股   }3E@]"<cVR  
company 公司   TD'RvTpl  
compensation 賠償   f*,jhJ_I  
compound interest 複利   b|^g51v  
consignee 承銷人   ]JVs/  
consignment 寄銷   (dd+wx't  
consignor 寄銷人   d&BocJ  
consolidated balance sheet 合併資產負債表   q_bE?j{  
consolidated profit and loss account 合併損益表   !8lG"l|,l  
consolidation 合併   #k&"Rv;,  
construction cost 營建成本   [CL.Xil=  
construction revenue 營建收入   A'vQtlvKA  
contract 合同   X;lL$  
control account 統制賬戶   =iW!Mq  
copyright 版權   )e(Rf!P{  
corporation 公司   ELfcZfJ  
cost 成本   QkS~~|0EI>  
cost accounting 成本會計   ~b}a|K  
cost of labour 勞工成本   hiq7e*Nsb  
cost of production 生產成本   S96H`kedZo  
cost of manufacture 製造成本   }Qyuy~-&^  
cost of sales 銷貨成本   VT8PV5z  
cost price 成本價格   /j/,@,lw7z  
credit 貸方   )9I>y2WU~  
credit note 收款通知單   m?'H7cFR  
creditor 債權人   U_i%@{  
crossed check 橫線支票   ZKy)
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current account 往來活期賬戶   }(k#,&Fv`  
current asset 流動資產   hsG~xRA\  
current liability 流動負債   =lT~  
current profit and loss 本期損益   Oxo?\ :T  
debit 借方   1N6.r:wg)%  
debt 債務    ?QxI2J  
debtor 債務人   p4mi\~Q  
deed 契據   yMaU`z  
deferred assets 遞延資產   8=QOp[w

 
deferred liabilities 遞延負債   hgIqr^N9  
delivery 交貨   'NJGez'b,  
delivery expense 送貨費   BIGln`;,f  
delivery order 出貨單   R=&9M4  
demand draft 即期匯票   URU,&gy=  
demand note 即期票據   1 aWzd[i  
demurrage charge 延期費   NwAvxN<R(f  
deposit 存款   i7 $4i|  
deposit slip 存款單   KaVNRS  
depreciation 折舊   9 5bi W  
direct cost 直接成本   [v47_ 5O  
direct labour 直接人工   0RHKzk6~c  
director 董事   I(^pIe-  
discount 折扣   v.iHgh  
discount on purchase 進貨折扣   mj{B_ 3b5  
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