[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。   i9_ZK/*  
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acceptance 承兌   5PG%)xff *  
account 賬戶   T0
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accountant 會計員   J v'$6[?  
accounting 會計   (@mvNlc:  
accounting system 會計制度   GV* B$  
accounts payable 應付賬款   we!} "'E;  
accounts receivable 應收賬款   ]V?\Qv/.=  
accumulated profits 累積利益   !|hv49!H  
adjusting entry ?#123;整記錄   MWu67">"  
adjustment ?#123;整   _yumUk-QW  
administration expense 管理費用   pGh2 4E  
advances 預付   Ydh]EO0'  
advertising expense 廣告費   @MS;qoc  
agency 代理   q B5cF_  
agent 代理人   ggfL d r  
agreement 契約   Kr!8H/Z
  
allotments 分配數   pl%3RVpoc  
allowance 津貼   '*|Wi}0R  
amalgamation 合併   Z25^+)uf*U  
amortization 攤銷   b&. o9PV"  
amortized cost 應攤成本   I HgYgn  
annuities 年金   t L}i%7  
applied cost 已分配成本   Rcfh*"k  
applied expense 已分配費用   Ns?y) G>:  
applied manufacturing expense 己分配製造費用   dr'#  
apportioned charge 攤派費用   9U^jsb<St>  
appreciation 漲價    Q47Rriw  
article of association 公司章程   ojni+}>_  
assessment 課稅   aHvTbpJ  
assets 資產   _py%L+&{  
attorney fee 律師費   TeSF  
audit 審計   eJIBkFW/3y  
auditor 審計員   _0<qS{RW  
average 平均數   FE,&_J"  
average cost 平均成本   LcI,Dy|P  
bad debt 壞賬   dnSjXyjFB  
balance 餘額   Zqc+PO3lw  
balance sheet 資產負債表   <sE0426
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bank account 銀行賬戶   8xW_N"P.>  
bank balance 銀行結存   =
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bank charge 銀行手續費   "hdcB 0  
bank deposit 銀行存款   uW},I6g  
bank discount 銀行貼現   e?rp$kq7  
bank draft 銀行匯票   :)_Ap{9J  
bank loan 銀行借款   LxC*{ t/>8  
bank overdraft 銀行透支   UEbRg =6  
bankers acceptance 銀行承兌   iqW T<WY  
bankruptcy 破產   ZaBGkDX5  
bearer 持票人  
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beneficiary 受益人   }J$Q  
bequest 遺產   %}t.+z(S  
bill 票據   icLf;@  
bill of exchange 匯票   ,#@B3~giC  
bill of lading 提單   %{Ez0XwGCn  
bills discounted 貼現票據   GdVq+,Ge  
bills payable 應付票據   HdQd =q(  
bills receivable 應收票據   EW7heIT$  
board of directors 董事會    BR;f!  
bonds 債券   <iDqt5)N  
bonus 紅利   A8Tq2]"* S  
book value 賬面價值   $$_aHkI j  
bookkeeper 簿記員   SO^:6GuJ  
bookkeeping 簿記   <1cYz\/!M  
branch office general ledger 支店往來賬戶   $)t ] av  
broker 經紀人   ~OO&%\$k  
brought down 接前   [xXa3W  
brought forward 接上頁   8(J&_7 u  
budget 預算  
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by-product 副產品   U`Bw2Vdk]S  
by-product sales 副產品銷售   Rl@k~;VV  
capital 股本   Vw0cf;  
capital income 資本收益   d#6'dKV$  
capital outlay 資本支出   r*CI6yP  
capital stock 股本   ]N
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capital stock certificate 股票   9un* 1%  
carried down 移後   *Y(v!x \L  
carried forward 移下頁   t4>%<'>e  
cash 現金   No#1Ikw  
cash account 現金賬戶   w],+lN;  
cash in bank 存銀行現金   DdJ>1504  
cash on delivery 交貨收款   xLhN3#^m  
cash on hand 庫存現金   z=C'qF `  
cash payment 現金支付   WxwSb`U|  
cash purchase 現購   /3`#ldb%}  
cash sale 現沽   r:Uqtqxh  
cashier 出?#123;員   ODa+s>a`^  
cashiers check 本票   l+g\xUP  
certificate of deposit 存款單折   v%N/mL+5L  
certificate of indebtedness 借據   `D)ay  
certified check 保付支票   L7oLV?k  
certified public accountant 會計師   6M^P]l  
charges 費用   evOyTvc  
charge for remittances 匯水手續費   ;o* n*N  
charter 營業執照   >;a_
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chartered accountant 會計師   3>LyEXOW  
chattles 動產   g%z'#E97  
check 支票   oj\av~cI  
che stub 支票存根   78a!@T1#  
closed account 己結清賬戶   1 ?X(q  
closing 結算   .<uxZ  
closing entries 結賬紀錄   c *<"&  
closing stock 期末存貨   uFxhr2 <z  
closing the book 結賬   ?S&pq?   
columnar journal 多欄日記賬   F-K=Otj  
combination 聯合   022nn-~  
commission 佣金   Y JzKE7%CO  
commodity 商品   3u]#Ra~5  
common stock 普通股   V^Gz7`^  
company 公司   P=v 0|Y*q|  
compensation 賠償   kT|{5Kn&s  
compound interest 複利   }py6H[  
consignee 承銷人   MR8\'0]  
consignment 寄銷   :5 XNV6^|  
consignor 寄銷人   0V{a{>+  
consolidated balance sheet 合併資產負債表   rzmd`)g  
consolidated profit and loss account 合併損益表   xRum q  
consolidation 合併   QUa_gYp0v  
construction cost 營建成本   Vy*&po[   
construction revenue 營建收入   5:[<pY!s#  
contract 合同   rHhn)m  
control account 統制賬戶   ERSo&8  
copyright 版權   F!v`._]  
corporation 公司   r0 %WGMk2  
cost 成本   7PE3>cD  
cost accounting 成本會計   jTVh`d<N  
cost of labour 勞工成本   ^(,qkq'u D  
cost of production 生產成本   S0X%IG  
cost of manufacture 製造成本   _3_d;j#G U  
cost of sales 銷貨成本   BLc&q)  
cost price 成本價格   |a!AgvNF  
credit 貸方   S 6e<2G=O  
credit note 收款通知單   := J~t@  
creditor 債權人   -mD<8v[F  
crossed check 橫線支票   B^4D`0G[4  
current account 往來活期賬戶   w]n ,`r^  
current asset 流動資產   'n'83d)z  
current liability 流動負債   &S\q* H=}i  
current profit and loss 本期損益   G01J1Ll}  
debit 借方   n<Vq@=9AE  
debt 債務   CH |A^!Zm  
debtor 債務人   &V.ps1  
deed 契據    UsT+o  
deferred assets 遞延資產   pz'l9Gp;@  
deferred liabilities 遞延負債   Koh`|]N  
delivery 交貨   uc6;%=%+  
delivery expense 送貨費   :]?y,e%xu,  
delivery order 出貨單   *.g0;\HF  
demand draft 即期匯票   HS1Gy/6'  
demand note 即期票據   gQ]WNJ~>  
demurrage charge 延期費   q2qbbQ6H  
deposit 存款   4[@`j{  
deposit slip 存款單   M>Yge~3  
depreciation 折舊   O0`k6$=6r  
direct cost 直接成本   T<!&6,N A  
direct labour 直接人工   1UR;}  
director 董事   Ave{ `YD  
discount 折扣   Vq7L:,N9  
discount on purchase 進貨折扣   Q~/TqG U  
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