[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。   uqQMS&;+,|  
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acceptance 承兌   Z,4=<;PF  
account 賬戶   GU[Cq=k  
accountant 會計員   &PgdCijGq;  
accounting 會計   C>K/C!5?  
accounting system 會計制度   b%PVF&C9W  
accounts payable 應付賬款   A+F-r_]}db  
accounts receivable 應收賬款   8dA
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accumulated profits 累積利益   1MahFeQ[  
adjusting entry ?#123;整記錄   4l$8lYi  
adjustment ?#123;整   \3 LD^[qi  
administration expense 管理費用   SD.ze(P  
advances 預付   6wu/6DO   
advertising expense 廣告費   \FKIEg+(2  
agency 代理   teB{GR  
agent 代理人   YD
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agreement 契約   &9ZIf#R  
allotments 分配數   &pba~X.u  
allowance 津貼   WX=+\`NyJ(  
amalgamation 合併   kcOpO<oE  
amortization 攤銷   ^|K*lI/  
amortized cost 應攤成本    C|lMXp\*  
annuities 年金   H~~(v52wD  
applied cost 已分配成本   ^Q OvK>W<  
applied expense 已分配費用   =[jBOx&  
applied manufacturing expense 己分配製造費用   qt:->yiq+  
apportioned charge 攤派費用   dY|jV}%T  
appreciation 漲價   |1<Z3\+_/  
article of association 公司章程   3
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assessment 課稅   ]Aluk|"`U  
assets 資產   2 sOc]L:9  
attorney fee 律師費   ^7''x,I  
audit 審計   uf>w*[m5  
auditor 審計員   6h,'#|:d  
average 平均數   y(S0 2v>l  
average cost 平均成本   Y$Ke{6 4  
bad debt 壞賬   0=5i\*5 p  
balance 餘額   e=R} 4`  
balance sheet 資產負債表   2?ednMoE  
bank account 銀行賬戶   kL3=7t^ 1  
bank balance 銀行結存   xD#/@E1'Y  
bank charge 銀行手續費   UetmO`qju  
bank deposit 銀行存款   A+l"  
bank discount 銀行貼現   o{hKt
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bank draft 銀行匯票   37[C^R!1c  
bank loan 銀行借款   a;zcAeX  
bank overdraft 銀行透支   Wm,,OioK  
bankers acceptance 銀行承兌   ie,{C  
bankruptcy 破產   <?g{Rn  
bearer 持票人   ;i:7E#@  
beneficiary 受益人   S-H3UND"  
bequest 遺產   M@K[i*e  
bill 票據   (BGipX4  
bill of exchange 匯票   gi6_la+  
bill of lading 提單   w '"7~uN  
bills discounted 貼現票據   dkLR Q   
bills payable 應付票據   BdKwWgi+a  
bills receivable 應收票據   EAkP[au.  
board of directors 董事會   [~o3S$C&7  
bonds 債券   B::?  
bonus 紅利   ] QEw\4M?=  
book value 賬面價值   {8MF !CG]  
bookkeeper 簿記員   Ll`apKr  
bookkeeping 簿記   `otQ'e~+t  
branch office general ledger 支店往來賬戶   d] ^i1
 
broker 經紀人   L;  ~=(  
brought down 接前   @e7+d@O<  
brought forward 接上頁   3YRzBf:h  
budget 預算   LQjqwsuN{  
by-product 副產品   40E[cGz$*  
by-product sales 副產品銷售   a
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capital 股本   gc=e)j@  
capital income 資本收益   Txh;r.1e  
capital outlay 資本支出   g;h&Xkp  
capital stock 股本   9<ayQ*  
capital stock certificate 股票   zyr6Tv61U  
carried down 移後   z|2liQrf+  
carried forward 移下頁   4HJrR^  
cash 現金   34=0.{qn  
cash account 現金賬戶   |(<L!6  
cash in bank 存銀行現金   qrkT 7f  
cash on delivery 交貨收款   k y98/6  
cash on hand 庫存現金   #o RUH8  
cash payment 現金支付   On^# x]  
cash purchase 現購   K
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cash sale 現沽   ^bG!k]U!2  
cashier 出?#123;員   TG9)x|!  
cashiers check 本票   ;k8}D *?8  
certificate of deposit 存款單折   'w2;oO  
certificate of indebtedness 借據   X`b5h}c  
certified check 保付支票   ^~Sn{esA  
certified public accountant 會計師   -,dQ&Qf?  
charges 費用   dq(x@&J  
charge for remittances 匯水手續費   =-qsz^^a-  
charter 營業執照   PwW@I~@>  
chartered accountant 會計師   FScQS.qF  
chattles 動產   :m\KQ1sq  
check 支票   ^n/uY94E)p  
che stub 支票存根   Q
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closed account 己結清賬戶   Tt\w^Gv\d  
closing 結算   tp<VOUa  
closing entries 結賬紀錄   y#+o*(=fRE  
closing stock 期末存貨   F?=u:
 
closing the book 結賬   Os{qpR^<I:  
columnar journal 多欄日記賬   b5Pn|5AVj  
combination 聯合   Ub,unU  
commission 佣金   o1Ln7r.  
commodity 商品   Z3dd9m#.]  
common stock 普通股   V1.F`3h~  
company 公司   B]7jg9/  
compensation 賠償   *-_Npu6  
compound interest 複利   ' T ]oV~H  
consignee 承銷人   %jkPrI  
consignment 寄銷   kdCOcJB  
consignor 寄銷人   }Kt?0  
consolidated balance sheet 合併資產負債表   Zi)b<tM q  
consolidated profit and loss account 合併損益表   &pm{7nH  
consolidation 合併   YW<2:1A|  
construction cost 營建成本   d]EvC>  
construction revenue 營建收入   <Z'hZ  
contract 合同   iC-ABOOu{l  
control account 統制賬戶   p( *3U[1  
copyright 版權   DOe
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corporation 公司   Z<W6Avr  
cost 成本   ozLJ#eOE9  
cost accounting 成本會計   gf?^yP ;V  
cost of labour 勞工成本   {M/c!
  
cost of production 生產成本   d&`j8O  
cost of manufacture 製造成本   Tm52=+uf$  
cost of sales 銷貨成本   LltguNM$  
cost price 成本價格   4&e@>  
credit 貸方   <q\) o_tH  
credit note 收款通知單   yU,xcq~l  
creditor 債權人   e-9unnk  
crossed check 橫線支票   7-I>53@  
current account 往來活期賬戶   Nl`ry2"<  
current asset 流動資產   s2~dmZ_B|_  
current liability 流動負債   *K'ej4"u  
current profit and loss 本期損益   v
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debit 借方   YS~t d+*  
debt 債務   on?/tHys  
debtor 債務人   4/?}xD|?  
deed 契據   -P>=WZu  
deferred assets 遞延資產   (PcK(C!}=\  
deferred liabilities 遞延負債   '*u;:[73  
delivery 交貨   ~aAJn IO  
delivery expense 送貨費   DWQQ615i  
delivery order 出貨單   .A)Un/k7  
demand draft 即期匯票   dM{~Ubb  
demand note 即期票據   3^>a TU<Z  
demurrage charge 延期費   Aq%^>YAp  
deposit 存款   yB%)D0  
deposit slip 存款單   ^G
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depreciation 折舊   *)1Vs'!-  
direct cost 直接成本   h;qy5KS  
direct labour 直接人工   m,C,<I|'d  
director 董事   ^!o}>ls['  
discount 折扣   orH0M!OtS!  
discount on purchase 進貨折扣   J+jmSK%z  
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