[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。   OwgPgrV  
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acceptance 承兌   u*
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account 賬戶   M?<iQxtyb}  
accountant 會計員   2#CN:b]+  
accounting 會計   9"L!A,& '  
accounting system 會計制度   >* F#ZZv}p  
accounts payable 應付賬款   (JE&1 @  
accounts receivable 應收賬款   [Z;H=`  
accumulated profits 累積利益   U[q39FR  
adjusting entry ?#123;整記錄   muBl~6_mb2  
adjustment ?#123;整   1Mx2%  
administration expense 管理費用   .vIRz-S  
advances 預付   R!\._m?\h  
advertising expense 廣告費   z,@R jaX  
agency 代理   d7x6r3J$  
agent 代理人   P.=Dd"La  
agreement 契約   $bBUL C  
allotments 分配數   B{S^t\T$  
allowance 津貼   31%3&B:Ts  
amalgamation 合併   =+<DNW@%  
amortization 攤銷   x[BA <UNO  
amortized cost 應攤成本   ^L\w"`,~  
annuities 年金   !>+m46A  
applied cost 已分配成本   .%\||1F<  
applied expense 已分配費用   #"H<k(-Cz  
applied manufacturing expense 己分配製造費用    gF;C% }  
apportioned charge 攤派費用   ; qUd]c9oi  
appreciation 漲價   +K2HMf'  
article of association 公司章程   c"Q9ob  
assessment 課稅   })q8{Qj!  
assets 資產   NID2$p  
attorney fee 律師費   DIhV;[\

 
audit 審計   b`cH.v  
auditor 審計員   - s{&_]A~  
average 平均數   *Ct ^jU7  
average cost 平均成本   $z5C+K@  
bad debt 壞賬   k>E/)9%ep2  
balance 餘額   EIg:@o&Jj  
balance sheet 資產負債表   n
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bank account 銀行賬戶   +4D#Ht7  
bank balance 銀行結存   ZKB27D_vg>  
bank charge 銀行手續費   g`"_+x'  
bank deposit 銀行存款   Qi9M4Yv  
bank discount 銀行貼現   C [8='i26  
bank draft 銀行匯票   /$FpceB!W  
bank loan 銀行借款   jT-tsQ .,  
bank overdraft 銀行透支   />7G  
bankers acceptance 銀行承兌   vv`53 Pbw)  
bankruptcy 破產   \#"&S@%c  
bearer 持票人   "9y0]~  
beneficiary 受益人   _gCi@uXS3  
bequest 遺產   PBwKRD[I  
bill 票據   T\7t#Z k  
bill of exchange 匯票   5<oV>|*@{  
bill of lading 提單   xR&Le/3+  
bills discounted 貼現票據   sX`by\s,  
bills payable 應付票據   &iJvkt  
bills receivable 應收票據   
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board of directors 董事會   HLq2avs\  
bonds 債券   XNl!?*l5?l  
bonus 紅利   8`WaUB%  
book value 賬面價值   H1 vToIP%  
bookkeeper 簿記員   _o>?\:A  
bookkeeping 簿記   i/,IG+4vI  
branch office general ledger 支店往來賬戶   5hlS2fn  
broker 經紀人   -8t&&fIA  
brought down 接前   KM-7w66V  
brought forward 接上頁   y" w`yl{_  
budget 預算   gy5R"_MU  
by-product 副產品   sz4;hSTy  
by-product sales 副產品銷售   =~k#<q1^  
capital 股本   #ePtfRzJ  
capital income 資本收益   D}nRH@<`  
capital outlay 資本支出   ~eekv5  
capital stock 股本   f!cYLU1e@  
capital stock certificate 股票   KU.F4I8}q  
carried down 移後   QnIF{TS=  
carried forward 移下頁   (Lkcx06e  
cash 現金   MQo/R,F }  
cash account 現金賬戶   }eLth0d`'o  
cash in bank 存銀行現金   }>'1Qg  
cash on delivery 交貨收款   *k;%H'2g{}  
cash on hand 庫存現金   8fb<hq<  
cash payment 現金支付   [-3x*?Ju  
cash purchase 現購   g+KuK
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cash sale 現沽   .:SY: v r  
cashier 出?#123;員   )Tf,G[z&ge  
cashiers check 本票   '77 Gg  
certificate of deposit 存款單折   L#u!T)!zW  
certificate of indebtedness 借據   @t3&#I}mc  
certified check 保付支票   5oOFl  
certified public accountant 會計師   ]_:j+6i  
charges 費用   5 r&n  
charge for remittances 匯水手續費   a]?o"{{+  
charter 營業執照   ;:w0%>X^  
chartered accountant 會計師   0JV|wd8j  
chattles 動產   JcW<<7R  
check 支票   'oZdMl&  
che stub 支票存根   p}yp !(l  
closed account 己結清賬戶   `& ]H`KNa  
closing 結算   JS(%:  
closing entries 結賬紀錄   %d#j%=  
closing stock 期末存貨   z_t%n<OvK  
closing the book 結賬   7[YulC-pH  
columnar journal 多欄日記賬   [xl+/F7  
combination 聯合   9S<atMB  
commission 佣金   -A M(-
  
commodity 商品   H>|*D~RdT  
common stock 普通股   mP-Y9*k  
company 公司   Hni?r!8r  
compensation 賠償   @-aMj  
compound interest 複利   xdrs
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consignee 承銷人   bA(-7l?  
consignment 寄銷   kD_616  
consignor 寄銷人   D +CP?} /  
consolidated balance sheet 合併資產負債表   ^eCMATE  
consolidated profit and loss account 合併損益表   &z;
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consolidation 合併   ITBa ^P  
construction cost 營建成本   A=\:b^\  
construction revenue 營建收入   I{uwT5QT-  
contract 合同   -zH` 9>J5|  
control account 統制賬戶   T9-2"M=|<  
copyright 版權   ECLQqjB  
corporation 公司   ]Jx_bs
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cost 成本   _"S1>s)X?j  
cost accounting 成本會計   t@3y9U$  
cost of labour 勞工成本   sx@%3j  
cost of production 生產成本   p JM&R<i:  
cost of manufacture 製造成本   3mLtnRX[m  
cost of sales 銷貨成本   3 UG UZ  
cost price 成本價格   Pfl8x  
credit 貸方   ~zL DLr=  
credit note 收款通知單   ~cb7]^#u1l  
creditor 債權人   U$=#yg2 :  
crossed check 橫線支票   yFjjpEpnFt  
current account 往來活期賬戶   NrWgaPO)i  
current asset 流動資產   |)b:@q3k+n  
current liability 流動負債   ]O+W+h{]  
current profit and loss 本期損益   L IRdWGQ 4  
debit 借方   uN9J?j*ir  
debt 債務   .dTXC'  
debtor 債務人   {9<c*0l  
deed 契據   _?c7{  
deferred assets 遞延資產   C=<PYkt,L  
deferred liabilities 遞延負債   \'-E[xNcWI  
delivery 交貨   RKO} W#?  
delivery expense 送貨費   Ql{:H5  
delivery order 出貨單   rtZEK:.#  
demand draft 即期匯票   Y3?)*kz%  
demand note 即期票據   N7mYE  
demurrage charge 延期費   D> EN:_v  
deposit 存款   GVUZn/ /  
deposit slip 存款單   -~WDv[[  
depreciation 折舊   UA(&_-C\  
direct cost 直接成本   HAdDr!/`  
direct labour 直接人工   4~Jg\@  
director 董事   i{4J$KT  
discount 折扣   0^>b=a  
discount on purchase 進貨折扣   c^x5 E`{  
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