[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。   IM@Qe|5  
HR V/ A  
acceptance 承兌   #IXQ;2%E  
account 賬戶   My1E@<  
accountant 會計員   '"KK|]vJ  
accounting 會計   M,{F/Yu  
accounting system 會計制度   ~_oTEXT^O  
accounts payable 應付賬款   |0bSxPXn!  
accounts receivable 應收賬款   oC?b]tzj  
accumulated profits 累積利益   1ii.nt1u  
adjusting entry ?#123;整記錄   {6AJ>}3  
adjustment ?#123;整   "?il07+w%  
administration expense 管理費用   0GG
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advances 預付   ?O3G  
advertising expense 廣告費   hFjW.~B  
agency 代理   Y}[r`}={  
agent 代理人   ~KNxAxyVi  
agreement 契約   D0-e,)G}V,  
allotments 分配數   ZcQm(my  
allowance 津貼   (;M"'.C  
amalgamation 合併   LTCj
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amortization 攤銷   m7@`POI  
amortized cost 應攤成本   k+i=0P0mf  
annuities 年金   VEn%_9(]  
applied cost 已分配成本   p;H1,E:Re#  
applied expense 已分配費用   un/R7"  
applied manufacturing expense 己分配製造費用   lg=[cC2  
apportioned charge 攤派費用   5eU/ [F9  
appreciation 漲價   ILpB:g  
article of association 公司章程   ]#qdA(Kl  
assessment 課稅   @s[bRp`gd  
assets 資產   f[v??^  
attorney fee 律師費   nOB ]?{X  
audit 審計   :G`_IB\  
auditor 審計員   0O:TKgb&C.  
average 平均數   OGVhb>LO1  
average cost 平均成本   xv ja  
bad debt 壞賬   n}+ DO6J  
balance 餘額   {
u1t.+  
balance sheet 資產負債表   ,=ICSS~9l  
bank account 銀行賬戶   BkJcT  
bank balance 銀行結存   `#UTOYx4  
bank charge 銀行手續費   vB,N6~r>  
bank deposit 銀行存款   N7;2BUIXJ  
bank discount 銀行貼現   hN}X11  
bank draft 銀行匯票   +X&B'  
bank loan 銀行借款   8sIGJ|ku
 
bank overdraft 銀行透支   vS0P]AUo  
bankers acceptance 銀行承兌   1TVTP2&Rd  
bankruptcy 破產   Ug"B/UUFd  
bearer 持票人   }6KL  
beneficiary 受益人   2#&K3v  
bequest 遺產   }Yt0VtL
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bill 票據   }FK6o 6  
bill of exchange 匯票   UxW>hbzr&V  
bill of lading 提單   V*AG0@&!  
bills discounted 貼現票據   uaGg8  
bills payable 應付票據   ALG #)$|  
bills receivable 應收票據   }Bb(wP^B.  
board of directors 董事會   7OZs~6(  
bonds 債券   *= D$  
bonus 紅利   _S[H:b$?  
book value 賬面價值   Wt8 RC  
bookkeeper 簿記員   WFB2Ub7  
bookkeeping 簿記   JE j+>  
branch office general ledger 支店往來賬戶   S38D cWIw  
broker 經紀人   !9!Ns(vUM  
brought down 接前   N7E[wOP  
brought forward 接上頁   mA4v 4z  
budget 預算   ]EK"AuEz`  
by-product 副產品   @#V{@@3$  
by-product sales 副產品銷售   5P! ZJ3C  
capital 股本   "[8](3\v  
capital income 資本收益   cVz.ac  
capital outlay 資本支出   REt()$ 7~  
capital stock 股本   
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capital stock certificate 股票   _zOzHc?Q  
carried down 移後   )O}x&@
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carried forward 移下頁   xJ3#k;  
cash 現金   kxdLJ_  
cash account 現金賬戶   [qy@g5`  
cash in bank 存銀行現金   dFUsQ_]<  
cash on delivery 交貨收款   z><
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cash on hand 庫存現金   Q~]R#S  
cash payment 現金支付   qV^H vZJ  
cash purchase 現購   qBpY3]/  
cash sale 現沽   eg}|%GG  
cashier 出?#123;員   =HSE  
cashiers check 本票   `@`CZg  
certificate of deposit 存款單折   o`#;[  
certificate of indebtedness 借據   X{ Nif G  
certified check 保付支票   e8[*=&  
certified public accountant 會計師   :l6sESr  
charges 費用   Y,0O&'>  
charge for remittances 匯水手續費   +Q'/c0o  
charter 營業執照   0] WM:6 h  
chartered accountant 會計師   "_(o% \"7  
chattles 動產   u54+oh|,M  
check 支票   jf})"fz-*  
che stub 支票存根   ou(9Qf zN  
closed account 己結清賬戶   MTF:mL
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closing 結算   #v v k7  
closing entries 結賬紀錄   xLGAP-mx]  
closing stock 期末存貨   G U!XD!!&  
closing the book 結賬   !WY@)qlf  
columnar journal 多欄日記賬   0h; -Y
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combination 聯合   Vb1@JC9b  
commission 佣金   #v`G
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commodity 商品   8en85 pp8P  
common stock 普通股   W0?yPP=.  
company 公司   eLt6Hg)s`9  
compensation 賠償   MVTU$
65  
compound interest 複利   ;[6u79;I  
consignee 承銷人   `*~:nvU  
consignment 寄銷   OixQlAb{  
consignor 寄銷人   xWV_Do)z  
consolidated balance sheet 合併資產負債表   C4n5U^  
consolidated profit and loss account 合併損益表   `j<'*v zo  
consolidation 合併   7 {b|+0W  
construction cost 營建成本   \Q3m?)X=Gd  
construction revenue 營建收入   ,{.&xJ$  
contract 合同   3rWqt  
control account 統制賬戶   nVYh1@yLy  
copyright 版權   D m5UQe  
corporation 公司   6L*y$e"Qc  
cost 成本   zZDr=6|r_  
cost accounting 成本會計   nGP>M#F  
cost of labour 勞工成本   *{tJ3<t(1  
cost of production 生產成本   =g&0CFF<  
cost of manufacture 製造成本   Ya>cG
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cost of sales 銷貨成本   m=n V$H  
cost price 成本價格   )kdPA
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credit 貸方   fCTjTlh  
credit note 收款通知單   >`lf1x
  
creditor 債權人   W58\V  
crossed check 橫線支票   hup] Jk  
current account 往來活期賬戶   u{\`*dNx  
current asset 流動資產   1&m08dZm5  
current liability 流動負債   7u!p.kN  
current profit and loss 本期損益   6b)1B\p  
debit 借方   tB
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debt 債務   PPmZ[N9(;  
debtor 債務人   !>! l=Z  
deed 契據   bb#w]!q  
deferred assets 遞延資產   6%5A&&O(b  
deferred liabilities 遞延負債   "PuP J|  
delivery 交貨   , X|oCD  
delivery expense 送貨費   6 bU/IVP  
delivery order 出貨單   m@yaF: R  
demand draft 即期匯票   qC]D9 A  
demand note 即期票據   >u6kT\|^C  
demurrage charge 延期費   z?cRsqf  
deposit 存款   Ot/Y?=j~  
deposit slip 存款單   uT=sDWD:  
depreciation 折舊   %5uuB4P&|$  
direct cost 直接成本   mDo]5 i<  
direct labour 直接人工   L1aN"KGMF  
director 董事   
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discount 折扣   ;xs?^N|  
discount on purchase 進貨折扣   MEo+S  
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