[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。   Q|gRBu  
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acceptance 承兌   uVQ H,NA,  
account 賬戶   9}=]oX!+V  
accountant 會計員   OrZ=-9"  
accounting 會計   5f` a7R  
accounting system 會計制度   08+cNT  
accounts payable 應付賬款   lVw77bZ  
accounts receivable 應收賬款   eLvbPE_  
accumulated profits 累積利益   FS(bEAk}  
adjusting entry ?#123;整記錄   <hS
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adjustment ?#123;整   G[pDKELL  
administration expense 管理費用   r&MHww1i  
advances 預付   E/OJ}3Rf  
advertising expense 廣告費   kzK4i!}  
agency 代理   ;`{PA !>  
agent 代理人   Hju7 gP=y}  
agreement 契約   &{x%"A q/  
allotments 分配數   4Z&i\#Q  
allowance 津貼   LhfI"f
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amalgamation 合併   XVlZ:kz  
amortization 攤銷   |2YkZ nJn  
amortized cost 應攤成本   Gl4(-e'b  
annuities 年金   ib3u:  
applied cost 已分配成本   U:a-Wi+  
applied expense 已分配費用   &7}\mnhB  
applied manufacturing expense 己分配製造費用   BJ c'4>  
apportioned charge 攤派費用   iut[?#f^  
appreciation 漲價   z)Yk&;XC  
article of association 公司章程   %y{
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assessment 課稅   B;3lF;3`  
assets 資產   l J'.1Z&  
attorney fee 律師費   (Ov{gj^
 
audit 審計   pZYcCc>6&  
auditor 審計員   nO^m  
average 平均數   >I~$h,  
average cost 平均成本   ;T9u$4<  
bad debt 壞賬   = u*\P!$  
balance 餘額   FR7DuH/f)  
balance sheet 資產負債表   &pL.hM^  
bank account 銀行賬戶   TIs~?wb$  
bank balance 銀行結存   |#&{`3$CG[  
bank charge 銀行手續費   *Y4[YnkPE  
bank deposit 銀行存款   ')bas#=uP  
bank discount 銀行貼現   rzR=% >
 
bank draft 銀行匯票   z vM=k-Ec  
bank loan 銀行借款   ,t
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bank overdraft 銀行透支   M_:_(y>l  
bankers acceptance 銀行承兌   xbN)
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bankruptcy 破產   e(5:XHe  
bearer 持票人   P -O& X  
beneficiary 受益人   JTw< 4]  
bequest 遺產   y4V~fg;  
bill 票據   !4"!PrZDB  
bill of exchange 匯票   H}Jdnu|ko  
bill of lading 提單   o~aK[   
bills discounted 貼現票據   :c*_W /  
bills payable 應付票據   WDM^rjA|j  
bills receivable 應收票據   \),DW)  
board of directors 董事會   5-=&4R\k  
bonds 債券   s>RtCw3,  
bonus 紅利   e[Tu.$f-  
book value 賬面價值   }!&Vcf  
bookkeeper 簿記員   /M0A9ZT[  
bookkeeping 簿記   [SJ)4e|)  
branch office general ledger 支店往來賬戶   n^a&@?(+  
broker 經紀人   c}QWa"\2n  
brought down 接前   dGNg[  
brought forward 接上頁   mMz^I7$  
budget 預算   ,y>%m;jL  
by-product 副產品   &D/@H1fBe  
by-product sales 副產品銷售   ZFJqI  
capital 股本   E#0_ y4  
capital income 資本收益   oy;g;dtq  
capital outlay 資本支出   BE#s@-zR=p  
capital stock 股本   aX)k(*|  
capital stock certificate 股票   +9tm9<
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carried down 移後   D
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carried forward 移下頁   2;v1YKY  
cash 現金   prdlV)LTpY  
cash account 現金賬戶   g }%$VUSA  
cash in bank 存銀行現金   (=T%eJ6 1  
cash on delivery 交貨收款   =SY`Xkj[  
cash on hand 庫存現金   8Hdm(>  
cash payment 現金支付   [110[i^  
cash purchase 現購   pPa 3byWf  
cash sale 現沽   #Yqj27&  
cashier 出?#123;員   K[.*8  
cashiers check 本票   JKXb$  
certificate of deposit 存款單折   e[>c>F^  
certificate of indebtedness 借據   R
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certified check 保付支票   ]1^F  
certified public accountant 會計師   [!<W{ ($5  
charges 費用   ~ ~"qT  
charge for remittances 匯水手續費   :c_>(~  
charter 營業執照   0bcbH9) 1q  
chartered accountant 會計師   )Rlh [Y& r  
chattles 動產   " iz'x-wy  
check 支票   2fa1jl  
che stub 支票存根   RqONVytx  
closed account 己結清賬戶   R)>F*GsR  
closing 結算   ~8j4IO(  
closing entries 結賬紀錄   k;
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closing stock 期末存貨   03!!# 5iJ  
closing the book 結賬   6>hW.aq}  
columnar journal 多欄日記賬   d:_3V rRZ  
combination 聯合   ]y**ZFA  
commission 佣金   *!wBn  
commodity 商品   Hy*_4r  
common stock 普通股   -(Z%?]+  
company 公司   =Qf.  
compensation 賠償   ^wtr~D|  
compound interest 複利   Cb1fTl%  
consignee 承銷人   ]E:P-xTwaI  
consignment 寄銷   uQ_s$@b
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consignor 寄銷人   V+Tu{fFF7E  
consolidated balance sheet 合併資產負債表   zG|#__= T  
consolidated profit and loss account 合併損益表   Pdk
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consolidation 合併   x,+2k6Wn!  
construction cost 營建成本   ^T.icSxP  
construction revenue 營建收入   hk7kg/"  
contract 合同   @j{n V@|  
control account 統制賬戶   Jq1^}1 P  
copyright 版權   v =Y) A?  
corporation 公司   F s{}bQyQ  
cost 成本   &l<~Xd#  
cost accounting 成本會計   VOa7qnh4:[  
cost of labour 勞工成本   NmH:/xU?^  
cost of production 生產成本   `:4bg1u  
cost of manufacture 製造成本   5RUhrE   
cost of sales 銷貨成本   ,5 A&  
cost price 成本價格   (v2.8zrJ  
credit 貸方   pAY[XN  
credit note 收款通知單   DEFh&n  
creditor 債權人   rmq^P;
At  
crossed check 橫線支票   jW<aAd  
current account 往來活期賬戶   SBbPO5^](  
current asset 流動資產   h =7eOK]  
current liability 流動負債   H*
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current profit and loss 本期損益   O\5q_>]  
debit 借方   #n5 DK{e  
debt 債務   s7(I  
debtor 債務人   Aq5@k\[  
deed 契據   7XDze(O5  
deferred assets 遞延資產   g:&V9~FR  
deferred liabilities 遞延負債   M6 MtE_E  
delivery 交貨   XVRtfo  
delivery expense 送貨費   7k==?,LG3  
delivery order 出貨單   8va&*J? 2  
demand draft 即期匯票   6tDCaB  
demand note 即期票據   ss4<s 5:y  
demurrage charge 延期費   $1ZFkw  
deposit 存款   l0sBXs`3b  
deposit slip 存款單   'y<<ce*  
depreciation 折舊   by{ *R  
direct cost 直接成本   .15^c+j  
direct labour 直接人工   
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director 董事   }2;{}J  
discount 折扣   (F.vVldBy  
discount on purchase 進貨折扣   oKlOcws}  
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