[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。   A0OA7m:~4  
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acceptance 承兌   SgssNv  
account 賬戶   ^7yaMB!  
accountant 會計員   x_CY`Y  
accounting 會計   ;*0nPhBw0>  
accounting system 會計制度    DTa!vg  
accounts payable 應付賬款   K0D|p$v  
accounts receivable 應收賬款   9bhubx\^/  
accumulated profits 累積利益   [SD mdr1T$  
adjusting entry ?#123;整記錄   YRMe<upo  
adjustment ?#123;整   r&IDTS#  
administration expense 管理費用    O*.n;_&  
advances 預付   5~ZzQG  
advertising expense 廣告費   o2cc3`*8d  
agency 代理   kP'm$+1or  
agent 代理人   3D^cPkX  
agreement 契約   Fv$A%6;W  
allotments 分配數   CM%;/[WBxy  
allowance 津貼   4I .'./u  
amalgamation 合併   5{#s<%b.  
amortization 攤銷   "$D'gSoYe  
amortized cost 應攤成本   ||ugb6q[6B  
annuities 年金   jT!?lqr(Rb  
applied cost 已分配成本   3V7WIj<  
applied expense 已分配費用   9tb-;|  
applied manufacturing expense 己分配製造費用   wqT9m*VK  
apportioned charge 攤派費用   "n)AlAV@  
appreciation 漲價   ' oH3|  
article of association 公司章程   e=aU9v L  
assessment 課稅   1z0|uc
 
assets 資產   *?$M=tH  
attorney fee 律師費   5SZa,+]  
audit 審計   Q*M(d\Vs  
auditor 審計員   h-RhmQA=Iz  
average 平均數   ,fq
M>Q  
average cost 平均成本   oz]&=>$1I  
bad debt 壞賬   0Lb{HLT  
balance 餘額   c{ +bY.J  
balance sheet 資產負債表   e ;^}@X  
bank account 銀行賬戶   bub6{MQW8e  
bank balance 銀行結存   a>rDJw:  
bank charge 銀行手續費   0S9~db  
bank deposit 銀行存款   k2tSgJW  
bank discount 銀行貼現   W-gu*iZ6&  
bank draft 銀行匯票   s~bi#U;dF  
bank loan 銀行借款   y. 1F@w|  
bank overdraft 銀行透支   S4?WR+:h  
bankers acceptance 銀行承兌   FD&^nJ_{  
bankruptcy 破產   gFrNk Uqp  
bearer 持票人   >]&Ow9-  
beneficiary 受益人   Jgg<u#  
bequest 遺產   :YOo"3.]  
bill 票據   k<MQ  
bill of exchange 匯票   1 3w(Tf  
bill of lading 提單   MJrPI a[pN  
bills discounted 貼現票據   WUo\jm [yr  
bills payable 應付票據   m(d|TwG{  
bills receivable 應收票據   8ICV"8(  
board of directors 董事會   tbiM>qxB  
bonds 債券   8ZqLGa]  
bonus 紅利   Jp%5qBS^
 
book value 賬面價值   3"< 0_3?W  
bookkeeper 簿記員   V"'PA-z3  
bookkeeping 簿記   jwBJG7\  
branch office general ledger 支店往來賬戶   1r_V$o$  
broker 經紀人   (x?Tjyzw  
brought down 接前   Hb::;[b m:  
brought forward 接上頁   $IjI{%  
budget 預算   U*E)y7MY  
by-product 副產品   `CC=?E  
by-product sales 副產品銷售   HZ2W`wo  
capital 股本   $evuL3GY#  
capital income 資本收益   H0sTL#/L\  
capital outlay 資本支出   QxGcRlpLK  
capital stock 股本   9j
X_Eoxy
 
capital stock certificate 股票   FpU8$o~r{  
carried down 移後   Ej 5_d  
carried forward 移下頁   -{8K/!  
cash 現金   Crg'AB?  
cash account 現金賬戶   ?@;)2B|q  
cash in bank 存銀行現金   5ya^k{`+ZO  
cash on delivery 交貨收款   |2@*?o"ll  
cash on hand 庫存現金   2<y9xvp  
cash payment 現金支付   9xhc:
@B1J  
cash purchase 現購   Gyy4zK  
cash sale 現沽   Ie(.T2K  
cashier 出?#123;員   P\<:.8@$S  
cashiers check 本票   3)6-S  
certificate of deposit 存款單折   D>@NY qMF  
certificate of indebtedness 借據   1JfZstT  
certified check 保付支票   s.Bb@Jq  
certified public accountant 會計師   /
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charges 費用   GGr82)E  
charge for remittances 匯水手續費   ;RX u}pd  
charter 營業執照   kltW  
chartered accountant 會計師   n*A1x
8tn  
chattles 動產   KR%WBvv  
check 支票   R3l{.{3p2  
che stub 支票存根   Up'#OkTx  
closed account 己結清賬戶  
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closing 結算   y%;o  
closing entries 結賬紀錄   Ez0zk9  
closing stock 期末存貨   d[J_iD{ &  
closing the book 結賬   \`xlD&F@U  
columnar journal 多欄日記賬   m,!SDCq  
combination 聯合   kaB4[u  
commission 佣金   X~c?C-fV  
commodity 商品   `o295eiY(b  
common stock 普通股   } aR}ZzK/v  
company 公司   &JqaI Jh
 
compensation 賠償   <Nqbp  
compound interest 複利   {vCtp   
consignee 承銷人   t(-,mw  
consignment 寄銷   ^Y%_{   
consignor 寄銷人   '!8-/nlv1  
consolidated balance sheet 合併資產負債表   3]*1%
=~X/  
consolidated profit and loss account 合併損益表   )Hmf=eoc  
consolidation 合併   \|HNFxT`  
construction cost 營建成本   ?z&%VU"  
construction revenue 營建收入   rf:H$\yw  
contract 合同   o!KDeY  
control account 統制賬戶   L*[3rqER  
copyright 版權   z|D*ymz*EY  
corporation 公司   O .ce= E  
cost 成本   j;Z?q%M{6  
cost accounting 成本會計   qJrKt=CE  
cost of labour 勞工成本   !Kg']4  
cost of production 生產成本    qrw  
cost of manufacture 製造成本   6X%g-aTs  
cost of sales 銷貨成本   4,c6VCw3+  
cost price 成本價格   u"*DI=pwb  
credit 貸方   QO(F%&v++  
credit note 收款通知單   ` w\P- q  
creditor 債權人   U].]K  
crossed check 橫線支票   9%iQ~   
current account 往來活期賬戶   I*3}e
rT  
current asset 流動資產   35e{{Gn)v  
current liability 流動負債   p\ ;|Z+0=  
current profit and loss 本期損益   79W^;
\3  
debit 借方   a~$Y;C_#<  
debt 債務   [%N?D#;  
debtor 債務人   @e GBF Ns  
deed 契據   I"vk fi#=  
deferred assets 遞延資產   Dz6xx?  
deferred liabilities 遞延負債   ~;#}aQYo  
delivery 交貨   pcwYgq#5  
delivery expense 送貨費   2icQ (H;  
delivery order 出貨單   3>@VPMi  
demand draft 即期匯票   uI/ wR!  
demand note 即期票據   C$1W+(  
demurrage charge 延期費   C\GP}:[T3  
deposit 存款   ~s'tr&+  
deposit slip 存款單   znwKwc8,  
depreciation 折舊   c Pf_B=  
direct cost 直接成本   V&s|I oTR  
direct labour 直接人工   lnyf
Aq}w  
director 董事   f(Of+>   
discount 折扣   `{G&i\"n  
discount on purchase 進貨折扣   gE#'Zv{7  
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