[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。   &R
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acceptance 承兌   La9:qpj  
account 賬戶   H b}(.`  
accountant 會計員   =_:Mx'7  
accounting 會計   =`W#R  
accounting system 會計制度   >)6d~  
accounts payable 應付賬款   sG K7Uy  
accounts receivable 應收賬款   cI/
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accumulated profits 累積利益   }*>xSb1  
adjusting entry ?#123;整記錄   kX8Ey  
adjustment ?#123;整   xwjiNJ Gj  
administration expense 管理費用   N`xXH  
advances 預付   ^9`S`Bhp  
advertising expense 廣告費   YU6D;  
agency 代理   CjT]!D)s  
agent 代理人   U0fr\kM  
agreement 契約   4E 32DG*  
allotments 分配數   [MI
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allowance 津貼   l`(pV ;{W  
amalgamation 合併   %Xjg /5G-  
amortization 攤銷   K^f&+`v6_  
amortized cost 應攤成本   FL?Ndy"I  
annuities 年金   'eDV-cB  
applied cost 已分配成本   q2}6lf,J K  
applied expense 已分配費用   Dxp.b$0t  
applied manufacturing expense 己分配製造費用   + )lkH v$R  
apportioned charge 攤派費用   0Ma3  
appreciation 漲價   sMHP=2##  
article of association 公司章程   =Eb4Iyz  
assessment 課稅   RQQ\y`h`  
assets 資產   C $*#<<G  
attorney fee 律師費   sRaTRL2  
audit 審計   -![>aqWmj1  
auditor 審計員   *h4x`luJ  
average 平均數   ''3b[<  
average cost 平均成本   Q=n2frW(T  
bad debt 壞賬   Q)L6+gW^  
balance 餘額   GS&iSjw  
balance sheet 資產負債表   d SPye z  
bank account 銀行賬戶   W0;
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bank balance 銀行結存   &{zRuF  
bank charge 銀行手續費   1Q6~O2a  
bank deposit 銀行存款   eccJt  
bank discount 銀行貼現   -]!zj#&  
bank draft 銀行匯票   TJ+,G4z  
bank loan 銀行借款   FQqk+P!  
bank overdraft 銀行透支   RElIWqgY  
bankers acceptance 銀行承兌   uB>OS1=  
bankruptcy 破產   7L !$hk  
bearer 持票人   !v68`l15  
beneficiary 受益人   -W'T3_  
bequest 遺產   z( ^ r  
bill 票據   _,bDv`>Ra  
bill of exchange 匯票   y\@INA^  
bill of lading 提單   `w K6B5>  
bills discounted 貼現票據   Q1^kU0M}  
bills payable 應付票據   #Zj3SfU~`  
bills receivable 應收票據  
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board of directors 董事會   45U!\mG  
bonds 債券   t~kh?u
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bonus 紅利   AZf$XHP2  
book value 賬面價值   y$`@QRW  
bookkeeper 簿記員   kmur={IR  
bookkeeping 簿記   )=5
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branch office general ledger 支店往來賬戶   )Nnrsa  
broker 經紀人   vV*i)`IXe  
brought down 接前   (K`@OwD  
brought forward 接上頁   H}PZJf_E  
budget 預算   :e! 3-#H  
by-product 副產品   2P2/]-6s#r  
by-product sales 副產品銷售   R@A"U[*  
capital 股本   i(an]%'v  
capital income 資本收益   <Oihwr@5<  
capital outlay 資本支出   Cd'`rs}3  
capital stock 股本   "pTU&He  
capital stock certificate 股票   gH:+$F
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carried down 移後   1dl(`=^X  
carried forward 移下頁   .~7:o.BE`n  
cash 現金   91\]Dg  
cash account 現金賬戶   
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cash in bank 存銀行現金   ,HECHA_"  
cash on delivery 交貨收款   u}eLf'^ZCe  
cash on hand 庫存現金   u5rHQA0%  
cash payment 現金支付   ='Fh^]*5  
cash purchase 現購   6S&OE k  
cash sale 現沽   )JXy>q#  
cashier 出?#123;員   ?5<x$YI  
cashiers check 本票   Yx':~  
certificate of deposit 存款單折   J?_-Dg(=  
certificate of indebtedness 借據   G6q*U,  
certified check 保付支票   f?W"^6Df  
certified public accountant 會計師   EWK?vs  
charges 費用   4
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charge for remittances 匯水手續費   |H&&80I  
charter 營業執照   
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chartered accountant 會計師   P]<15l  
chattles 動產   s}g3*_
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check 支票   <m0m8p"G  
che stub 支票存根   > K s.  
closed account 己結清賬戶   pz ~REsx  
closing 結算   Wo7`gf_(  
closing entries 結賬紀錄   >TG#  
closing stock 期末存貨   4b 1a?  
closing the book 結賬   ,iMdv+  
columnar journal 多欄日記賬   }dpE>  
combination 聯合   K8 Hj)$E61  
commission 佣金   k\Z@B!VAq  
commodity 商品   +6Ye'IOG  
common stock 普通股   nUScDb2|  
company 公司   gVI T6"/  
compensation 賠償   }.N~jx0R  
compound interest 複利   wj 15Og?  
consignee 承銷人   6wH:jd9,  
consignment 寄銷   ;YYnIb(  
consignor 寄銷人   .tA=5QY,  
consolidated balance sheet 合併資產負債表   w-P;E!gTt  
consolidated profit and loss account 合併損益表   &x
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consolidation 合併   jQ3&4>gj  
construction cost 營建成本   2U&+K2  
construction revenue 營建收入   iH>I
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contract 合同   Mk8k,"RG&Z  
control account 統制賬戶   Y lhKP;  
copyright 版權   \:9<d@?  
corporation 公司   C=8IQl[^e  
cost 成本   VYnB&3%DF  
cost accounting 成本會計   &EJ/Rl
 
cost of labour 勞工成本   ,*Wp$  
cost of production 生產成本   [7h/ 2La#  
cost of manufacture 製造成本   o,[Em<  
cost of sales 銷貨成本   Kj/Lcx;bh  
cost price 成本價格   }#phNn 6  
credit 貸方   3*#$:waGd  
credit note 收款通知單   `Ln1g@  
creditor 債權人   (je`sV  
crossed check 橫線支票   OXS.CFZM  
current account 往來活期賬戶   w}0rDWuR[  
current asset 流動資產   lY[\eQ 1:  
current liability 流動負債   hq?F81  
current profit and loss 本期損益   {=6CL'_  
debit 借方   cK \'D  
debt 債務   ?^WX]SAl  
debtor 債務人   6f) 7*j~  
deed 契據   (o4':/es  
deferred assets 遞延資產   +2g }wH)l  
deferred liabilities 遞延負債   2hY"bpGW  
delivery 交貨   vDC
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delivery expense 送貨費   ~toR)=Yv  
delivery order 出貨單   {hVc,\A  
demand draft 即期匯票   RmJ|g<  
demand note 即期票據   K6stkDhb  
demurrage charge 延期費   BFZ\\rN`  
deposit 存款   &(h@]F!  
deposit slip 存款單   ce7$# #f  
depreciation 折舊   ubQr[/   
direct cost 直接成本   B/dJ j#  
direct labour 直接人工   t(1gJZs>kX  
director 董事   ?d_vD@+\  
discount 折扣   V$bq|r  
discount on purchase 進貨折扣   ?f:ND1jU  
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