[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。   b'zR 9V  
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acceptance 承兌   "QoQ4r<|  
account 賬戶   UEak^Mm;=2  
accountant 會計員   SPj><5Ro  
accounting 會計   \U%#nU{  
accounting system 會計制度   0oy-os  
accounts payable 應付賬款   93[DAs  
accounts receivable 應收賬款   MJj4Hd  
accumulated profits 累積利益   %7Kooq(i  
adjusting entry ?#123;整記錄   @1zQce
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adjustment ?#123;整   8\<jyJ  
administration expense 管理費用   `k\
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advances 預付   UDf9FnG}L  
advertising expense 廣告費   HG/p$L*  
agency 代理   U=bEA1*@0  
agent 代理人   L.6WiVP)  
agreement 契約   AvR2_  
allotments 分配數   l0*
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allowance 津貼   =Nz0.:  
amalgamation 合併   9Pd*z>s  
amortization 攤銷   h5 Vv:C  
amortized cost 應攤成本   SFH-^ly&D  
annuities 年金   66snC{gU  
applied cost 已分配成本   57F%j3.|/  
applied expense 已分配費用   GC8}X;((Y  
applied manufacturing expense 己分配製造費用   w^K^I_2ge  
apportioned charge 攤派費用   ]j>i.5  
appreciation 漲價   M8w5Ob  
article of association 公司章程   elJ)4Em  
assessment 課稅   n$m"]inX  
assets 資產   lC97_T  
attorney fee 律師費   +.[\g|G  
audit 審計   #s5 pz8v  
auditor 審計員    Z:2I/  
average 平均數   0f ER*.F  
average cost 平均成本   'NZGQebK  
bad debt 壞賬   O?bK%P]ay  
balance 餘額   i5hD
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balance sheet 資產負債表   4^c-D  
bank account 銀行賬戶   eT"Uxhs-}  
bank balance 銀行結存   j-]&'-h}#  
bank charge 銀行手續費   mN0=i(H<  
bank deposit 銀行存款   ps1YQ3Ep&  
bank discount 銀行貼現   jW*1E*"  
bank draft 銀行匯票   4{9d#[KW  
bank loan 銀行借款   oN[Th  
bank overdraft 銀行透支   $awi>#[  
bankers acceptance 銀行承兌   5IVks
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bankruptcy 破產   v4?iOD  
bearer 持票人   TOl}U  
beneficiary 受益人   ]^"k8v/  
bequest 遺產   e^).W3SK]  
bill 票據   Ft%hh|$5y  
bill of exchange 匯票   S_J :&9L  
bill of lading 提單   vnX  
bills discounted 貼現票據   Bt^K]F\  
bills payable 應付票據   .uZ
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bills receivable 應收票據   <*'cf2Q$Av  
board of directors 董事會   i~=s^8n`l  
bonds 債券   Iyk6=&?j  
bonus 紅利   A3P9.mur  
book value 賬面價值   +R$?2  
bookkeeper 簿記員   }|8*sk#[  
bookkeeping 簿記   ZIxRyo-i  
branch office general ledger 支店往來賬戶   WbjF]b\  
broker 經紀人   M\/XP| 7  
brought down 接前   vfvlB[  
brought forward 接上頁   T!q_/[i~7  
budget 預算   l_FGZ!7  
by-product 副產品   ru.5fQU  
by-product sales 副產品銷售   Qb^q+C)o]  
capital 股本   vg%QXaM  
capital income 資本收益   f%^'P"R  
capital outlay 資本支出   e]W0xC-  
capital stock 股本   W|Ld
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capital stock certificate 股票   ayp b  
carried down 移後   g%J./F=@3  
carried forward 移下頁   C;1PsSE+A  
cash 現金   %j]STD.E  
cash account 現金賬戶   ~P1_BD(  
cash in bank 存銀行現金   0TE@xqW  
cash on delivery 交貨收款   H9"=  p  
cash on hand 庫存現金   Y'm=etE  
cash payment 現金支付   Rm
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cash purchase 現購   o 5Zyh 26  
cash sale 現沽   B< ;==|  
cashier 出?#123;員   %&] 1Fh
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cashiers check 本票   Zy$Lrr!  
certificate of deposit 存款單折   <,39_#H?F3  
certificate of indebtedness 借據   3l:QeZ  
certified check 保付支票   4^Qi2[w  
certified public accountant 會計師   2/Nq '  
charges 費用   VK .^v<Yo  
charge for remittances 匯水手續費   ~^o=a?L`<  
charter 營業執照    0%Q9}l#7  
chartered accountant 會計師   Y^lQX~I2{  
chattles 動產   L4974E?S  
check 支票   f'/ KMe%<  
che stub 支票存根   e9@(/+
 
closed account 己結清賬戶   lJ/6-dP  
closing 結算   @@pq'iRn  
closing entries 結賬紀錄   O8RzUg&  
closing stock 期末存貨   '"O&J}s;  
closing the book 結賬   R$0U<(/  
columnar journal 多欄日記賬   ;<6"JP>0  
combination 聯合   ofCVbn  
commission 佣金    ]6~k4  
commodity 商品   8]*Q79  
common stock 普通股   jPwef##~7  
company 公司   J%P)%yX  
compensation 賠償   |^5/(16  
compound interest 複利   Z] {@H  
consignee 承銷人   }brr ))  
consignment 寄銷   rc~Y=m
 
consignor 寄銷人   `7B14:\A  
consolidated balance sheet 合併資產負債表   z[#6-T &  
consolidated profit and loss account 合併損益表   >ZCo 8aK  
consolidation 合併   Z`xyb>$  
construction cost 營建成本   "Pdvmur  
construction revenue 營建收入   zzJ^x8#R  
contract 合同   U>3 >Ex  
control account 統制賬戶   -uR{X G. D  
copyright 版權   1M+Zkak7p  
corporation 公司   MSB%{ 7'o  
cost 成本   '  o=E!?  
cost accounting 成本會計   2]Fu 1  
cost of labour 勞工成本   02M7gBS  
cost of production 生產成本   {5x>y:v  
cost of manufacture 製造成本   7+ 8bL{  
cost of sales 銷貨成本   '5WN,Vy8.  
cost price 成本價格   )+B=z}:Nfz  
credit 貸方   +FBi5h  
credit note 收款通知單   eiB(VOJ  
creditor 債權人   cju@W] !  
crossed check 橫線支票   !u0U5>ccw  
current account 往來活期賬戶   fk\5D[j^  
current asset 流動資產   S~&\o\"5  
current liability 流動負債   =tq7z =k  
current profit and loss 本期損益   lm &^tjx  
debit 借方   <j"O%y.  
debt 債務   z|%Bh  
debtor 債務人   2mOfsn d@  
deed 契據   PdjCv+R6?  
deferred assets 遞延資產   yy))Z0E5  
deferred liabilities 遞延負債   yA0Y 14\*  
delivery 交貨   JJNmpUJ  
delivery expense 送貨費   mS7E_A8  
delivery order 出貨單   Bfn]-]>sD  
demand draft 即期匯票   |+mOH#Aty  
demand note 即期票據   g5<ZS3tQ  
demurrage charge 延期費   3DI^y`a v  
deposit 存款   Jmy)J!ib*  
deposit slip 存款單   o3= .T+B  
depreciation 折舊   <[FS%2,0mb  
direct cost 直接成本   +DxifXtB  
direct labour 直接人工   9dw0<qw1%  
director 董事   {"}+V`O{  
discount 折扣   XWf7"]%SX  
discount on purchase 進貨折扣   CH#kvR2  
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