[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。   _Fl]zs<  
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acceptance 承兌   L*FmJ{Yf  
account 賬戶   ?Tuh22J{Q  
accountant 會計員   >qtB27jV  
accounting 會計   ItM?nyA  
accounting system 會計制度   JS(KCY9  
accounts payable 應付賬款   3kR- WgVF,  
accounts receivable 應收賬款   eBU\&z[  
accumulated profits 累積利益   /2'\ya4B  
adjusting entry ?#123;整記錄   @2
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adjustment ?#123;整   Rp`}"x9  
administration expense 管理費用   P]Gsc  
advances 預付   9k7|B>LT  
advertising expense 廣告費   @Jm$<E  
agency 代理   t ?bq~!X  
agent 代理人   ] {NY;|&I'  
agreement 契約   AL|fL  
allotments 分配數   8
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allowance 津貼   pbqa  
amalgamation 合併   W@wT,yJ8@  
amortization 攤銷   gFDP:I/`  
amortized cost 應攤成本   &)s A(  
annuities 年金   E}NX+ vYF  
applied cost 已分配成本   $Fr2oSTT)  
applied expense 已分配費用   $ya#-pi`;  
applied manufacturing expense 己分配製造費用   Y}1|/6eJ  
apportioned charge 攤派費用   <R3S{ty  
appreciation 漲價   1Za\T?V  
article of association 公司章程   AO']Kmm  
assessment 課稅   Ch;EnN<  
assets 資產   ?WAlW,H>  
attorney fee 律師費   g"T~)SQP  
audit 審計   +e?ixvl
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auditor 審計員   ke3=s  
average 平均數   {ReAl_Cm  
average cost 平均成本   $~D`-+J  
bad debt 壞賬   $oxPmELtpe  
balance 餘額   ;7m>40W  
balance sheet 資產負債表   kJDMIh|g  
bank account 銀行賬戶   :eIBK  
bank balance 銀行結存   |;D[Al5AMc  
bank charge 銀行手續費   p~3 CXmUc~  
bank deposit 銀行存款   k ,<L#?,a  
bank discount 銀行貼現   :nwcO3~`  
bank draft 銀行匯票   up:e0di{  
bank loan 銀行借款   k.lnG5e  
bank overdraft 銀行透支   c7 iu[vE'+  
bankers acceptance 銀行承兌   5lU`o   
bankruptcy 破產   R8],}6,;E}  
bearer 持票人   :=i0$k<E/  
beneficiary 受益人   8|d[45*q  
bequest 遺產   ^1Yx'ua'  
bill 票據   2iH,U  
bill of exchange 匯票   QT|mN  
bill of lading 提單   iz*aBXVA[  
bills discounted 貼現票據   8tdUnh%/  
bills payable 應付票據   ,/d-o;W  
bills receivable 應收票據   C62<pLJf  
board of directors 董事會   DJ<c  
bonds 債券   'm2,7]  
bonus 紅利   J|'T2g  
book value 賬面價值   ;bA
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bookkeeper 簿記員   5mFi)0={y  
bookkeeping 簿記   ZnJnjW PQ  
branch office general ledger 支店往來賬戶   n:#ji|wM  
broker 經紀人   x65e,'  
brought down 接前   o_5|L9  
brought forward 接上頁   ;<MaCtDt  
budget 預算   1%-?e``.
 
by-product 副產品   Zy!\=-dSm  
by-product sales 副產品銷售   9s7B1Pf  
capital 股本   nEGku]pCH{  
capital income 資本收益   3)3'-wu  
capital outlay 資本支出   2XI% 4  
capital stock 股本   Ko%rB+d  
capital stock certificate 股票   ?v")Z0 ~  
carried down 移後   N7;E 2 X  
carried forward 移下頁   {;-$;\D  
cash 現金   `nizGg~1  
cash account 現金賬戶   1i>)@{P&BN  
cash in bank 存銀行現金   '.d
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cash on delivery 交貨收款   ZR#UoYjupb  
cash on hand 庫存現金   db4&?55Q  
cash payment 現金支付   jWoo{+=D  
cash purchase 現購   lhjPS!A~  
cash sale 現沽   d@w I: 7  
cashier 出?#123;員   KGI]W|T  
cashiers check 本票   xv%}xeEV  
certificate of deposit 存款單折   Awr]@%I  
certificate of indebtedness 借據   5o72X k  
certified check 保付支票   J`x9XWYw  
certified public accountant 會計師   FCP5EN  
charges 費用   Tl1?5  
charge for remittances 匯水手續費   =k8
A7P  
charter 營業執照   IcIMa  
chartered accountant 會計師   -[7.VP   
chattles 動產   4({=(O  
check 支票   CjST*(,b  
che stub 支票存根   a%]p*X!  
closed account 己結清賬戶   |aVv Lz  
closing 結算   $"UAJ-  
closing entries 結賬紀錄   ;{ezK8FJ}@  
closing stock 期末存貨   $`5DGy?RU  
closing the book 結賬   9z-"JnM  
columnar journal 多欄日記賬   qMUqd}=P  
combination 聯合   ^{Vm,nAQqs  
commission 佣金   ^Gyl:hN  
commodity 商品   Zn^E
 
common stock 普通股   L*l( ~t)vF  
company 公司   C4
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compensation 賠償   6S&#8l  
compound interest 複利   P9'5=e@jB  
consignee 承銷人   >Y,7>ahyt  
consignment 寄銷   "ulaF+  
consignor 寄銷人   Hc+<(g  
consolidated balance sheet 合併資產負債表   \.{JS>!  
consolidated profit and loss account 合併損益表   %*/[aq,#  
consolidation 合併   "E8!{  
construction cost 營建成本   AH} nTm  
construction revenue 營建收入   4- "wFp  
contract 合同   K l4",  
control account 統制賬戶   MVj @0W33m  
copyright 版權    ?y '.sQ  
corporation 公司   '|cuVxcE55  
cost 成本    [: k'VXL  
cost accounting 成本會計   f>'7~69  
cost of labour 勞工成本   p!691LI  
cost of production 生產成本   pQ/:*cd+M  
cost of manufacture 製造成本   *H$
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cost of sales 銷貨成本   *dQRs
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cost price 成本價格   q+DH2&E'  
credit 貸方   >YW>=5_  
credit note 收款通知單   V4"AFArI  
creditor 債權人   A1@-;/H3  
crossed check 橫線支票   z=xHk|+'  
current account 往來活期賬戶   .SsIU\[)  
current asset 流動資產   =#u2Rx%V  
current liability 流動負債   @<2pYIi8  
current profit and loss 本期損益   w Vof_'F1  
debit 借方   9@j~1G%^  
debt 債務   m<yA] ';s  
debtor 債務人   \xdt |:8  
deed 契據   w iq{Jo#  
deferred assets 遞延資產   eS"gHldz  
deferred liabilities 遞延負債   wiVQMgi`  
delivery 交貨   V.4j?\#%   
delivery expense 送貨費   a~%ej.)l  
delivery order 出貨單   Zu$f[U)X  
demand draft 即期匯票   YO Y+z\Q  
demand note 即期票據   }J*&()`  
demurrage charge 延期費   ;L[9[uQ[C  
deposit 存款   izKk@{Md  
deposit slip 存款單   \w:u&6,0O  
depreciation 折舊   Z 0:2x(x9  
direct cost 直接成本   kgIWgk%  
direct labour 直接人工   wv7jh~x(4  
director 董事   SUEw5qitB  
discount 折扣   1D`RR/g&  
discount on purchase 進貨折扣   D6vn3*,&  
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