[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。   [fjP.kw;J  
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acceptance 承兌   F4xXJ"vc  
account 賬戶   $Z2Y%z6y  
accountant 會計員   L=1~)>mP  
accounting 會計   Vw~st1",[  
accounting system 會計制度   "{igrl8  
accounts payable 應付賬款   ),u)#`.l G  
accounts receivable 應收賬款  
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accumulated profits 累積利益   zZ11J0UI  
adjusting entry ?#123;整記錄   Z<2j# rd  
adjustment ?#123;整   bWe _<'N  
administration expense 管理費用   $ZEwz;HNo  
advances 預付   [Jjb<6[o  
advertising expense 廣告費   )A6 eD  
agency 代理   |sIr}}  
agent 代理人   0:SR29(p1  
agreement 契約   (Q/Kp*a  
allotments 分配數   mTsl"A>  
allowance 津貼   X4bB  
amalgamation 合併   >cE@m=[  
amortization 攤銷   eInx\/  
amortized cost 應攤成本   M&/([>Q  
annuities 年金   [!k#au+#c  
applied cost 已分配成本   :nPLQqXGQ  
applied expense 已分配費用   IB sQaxt.  
applied manufacturing expense 己分配製造費用   CI~P3"`]  
apportioned charge 攤派費用   XC D&Im  
appreciation 漲價   >n^| eAH  
article of association 公司章程   2Y`C\u  
assessment 課稅   1l(_SD;90t  
assets 資產   av.L%l&d  
attorney fee 律師費   s:fy *6=[Z  
audit 審計   L#|,_j=9  
auditor 審計員   +F9)+wT~;q  
average 平均數   ]sbj8  
average cost 平均成本   < SIe5"{  
bad debt 壞賬   e9 `n@  
balance 餘額   I\|x0D  
balance sheet 資產負債表   T,sArKBI  
bank account 銀行賬戶   1syI%I1  
bank balance 銀行結存   "0&+`7  
bank charge 銀行手續費   +frkC| .  
bank deposit 銀行存款   f.~-31  
bank discount 銀行貼現   c~0hu*&  
bank draft 銀行匯票   )U~,q>H+ %  
bank loan 銀行借款   YjT7_|`(]  
bank overdraft 銀行透支   W_C#a'$  
bankers acceptance 銀行承兌   <Kq4thR  
bankruptcy 破產    ;ZSJ-r  
bearer 持票人   (}|QSf:  
beneficiary 受益人   t.7KS:  
bequest 遺產   J=*X%^jX9Z  
bill 票據   :JEzfI1  
bill of exchange 匯票   )G a%Eg9  
bill of lading 提單   c5($*tTT  
bills discounted 貼現票據   Rqk;!N  
bills payable 應付票據   (eOzntp8  
bills receivable 應收票據   5c W2  
board of directors 董事會   :+G1=TuXw~  
bonds 債券   O7MFKAaD  
bonus 紅利   SR4cR)Iz
 
book value 賬面價值   9qHbV 9,M  
bookkeeper 簿記員   -j6&W `  
bookkeeping 簿記   sI7<rI.t){  
branch office general ledger 支店往來賬戶   U1Z.#ETnM  
broker 經紀人   !@r1B`]j+"  
brought down 接前   z&
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brought forward 接上頁   O!3MXmaO  
budget 預算   5$(qnOi  
by-product 副產品   [|XMR=\>  
by-product sales 副產品銷售   mX2(SFpJar  
capital 股本   +~E;x1&'  
capital income 資本收益   3:$hC8  
capital outlay 資本支出   4>4*4!KR}  
capital stock 股本   {&Kq/ sRz  
capital stock certificate 股票   ~Od4( }/G  
carried down 移後   wHW";3w2~  
carried forward 移下頁   S7Xr~5>X  
cash 現金   r<;bArs-u  
cash account 現金賬戶   O&#bC  
cash in bank 存銀行現金   >'i d/  
cash on delivery 交貨收款   S9Fg0E+J  
cash on hand 庫存現金   bQ-5uFe~$B  
cash payment 現金支付   (/&IBd-  
cash purchase 現購   >G2o  
cash sale 現沽   z8bDBoD6  
cashier 出?#123;員   /EUv=89{!  
cashiers check 本票   F|*{Ma  
certificate of deposit 存款單折   Na^1dn  
certificate of indebtedness 借據   5/Ng !bW  
certified check 保付支票   oZ1#.o{  
certified public accountant 會計師   '0|AtO77  
charges 費用  
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charge for remittances 匯水手續費   P'#m1ntxQ  
charter 營業執照   N\<RQ
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chartered accountant 會計師   }DTpl?l  
chattles 動產   DBl.bgf  
check 支票   Xj^6ZJc  
che stub 支票存根   Q? a&q 0f  
closed account 己結清賬戶   6Q,-ZM=Z_p  
closing 結算   <^,w,A  
closing entries 結賬紀錄   N2_j[Pe  
closing stock 期末存貨   &\][:kG;  
closing the book 結賬   a z 7Vy-  
columnar journal 多欄日記賬   p 6[a"~y  
combination 聯合   wTFM:N  
commission 佣金   \4wM8j  
commodity 商品   eI?<*  
common stock 普通股   .~V0>r~my  
company 公司   uROt h_/  
compensation 賠償   rE"`q1b#  
compound interest 複利   p(MhDS\J  
consignee 承銷人   mt7}1s,i[  
consignment 寄銷   yy4QY%  
consignor 寄銷人   SoODss~X
 
consolidated balance sheet 合併資產負債表   XM3N>OR.  
consolidated profit and loss account 合併損益表   (veGztt  
consolidation 合併   BVxg=7%St  
construction cost 營建成本   GZ\;M6{oh  
construction revenue 營建收入   AiSO|!<.N  
contract 合同   `rC9i5:  
control account 統制賬戶   Vg/{;uLAe  
copyright 版權   St&xe_:^<  
corporation 公司   5O&6 (Gaf  
cost 成本   * B,D#;6  
cost accounting 成本會計   0U]wEz*b  
cost of labour 勞工成本   80cBLGG  
cost of production 生產成本   |")}p=   
cost of manufacture 製造成本   i8I%}8  
cost of sales 銷貨成本   cu|gM[  
cost price 成本價格   CU 2; m\Hc  
credit 貸方   g^(wZ$NH  
credit note 收款通知單   o)'T#uK  
creditor 債權人   Zo`'xg  
crossed check 橫線支票   /Dj6Bj }  
current account 往來活期賬戶   -UkP{x)S  
current asset 流動資產   L,.Ae i9  
current liability 流動負債   OA2<jrGB!  
current profit and loss 本期損益   oK@!yYv  
debit 借方   bL (g$Yi  
debt 債務   nnIBN4  
debtor 債務人   +ex@[grsGT  
deed 契據   R-J\c+C>W  
deferred assets 遞延資產   u&`7 C  
deferred liabilities 遞延負債   ^AMcZ6!\  
delivery 交貨   UiA\J  
delivery expense 送貨費   :0G "EM4  
delivery order 出貨單   ^@?-YWt   
demand draft 即期匯票   M{I8b<hY  
demand note 即期票據   [kwVxaI  
demurrage charge 延期費   'o=`1I  
deposit 存款   L,#ij!txS  
deposit slip 存款單   v0euvs  
depreciation 折舊   P0O5CaR  
direct cost 直接成本   WE\@ArY>  
direct labour 直接人工   lc1?V
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director 董事   DM"nxTVre  
discount 折扣   3vRRL  
discount on purchase 進貨折扣   I^|6gaP|6  
  
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