[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。   "<Ozoo1&w  
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acceptance 承兌   5aj%<r  
account 賬戶   yY[9\!  
accountant 會計員   {p\ll  
accounting 會計   }NjZfBQW`  
accounting system 會計制度   z h{,.c  
accounts payable 應付賬款   U #V&=~-  
accounts receivable 應收賬款   ~c,CngeL0  
accumulated profits 累積利益   T@wgWE<0y_  
adjusting entry ?#123;整記錄   rn^cajO^  
adjustment ?#123;整   I(<9e"1O  
administration expense 管理費用   r>: ~!o*  
advances 預付   a\m_Q{:  
advertising expense 廣告費   o6tPQ (Vi  
agency 代理   ?f}?I`S,  
agent 代理人   IG+g7kDCY  
agreement 契約   QyghNImp  
allotments 分配數   vA3wn><  
allowance 津貼   YMN=1Zuj?  
amalgamation 合併   SzP`(}AU  
amortization 攤銷   M*!WXQlud  
amortized cost 應攤成本   {N3&JL5\"E  
annuities 年金   {Qi J-[q  
applied cost 已分配成本   J>l?HK  
applied expense 已分配費用   dGyrzuPJ  
applied manufacturing expense 己分配製造費用   }!Y=SP1e  
apportioned charge 攤派費用   +7\d78U  
appreciation 漲價   +0}z3T1L  
article of association 公司章程   2&"qNpPtE  
assessment 課稅   g,9&@g/  
assets 資產   r<$o [,W  
attorney fee 律師費   !4-4i  
audit 審計   +GJPj(S  
auditor 審計員   Rh}}8 sv  
average 平均數   fB80&G9  
average cost 平均成本   \q
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bad debt 壞賬   Q ,K$)bM  
balance 餘額   l`uI K.  
balance sheet 資產負債表   F r!FV4  
bank account 銀行賬戶   TZ63=m  
bank balance 銀行結存   NbC
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bank charge 銀行手續費   Ptz##o'{5  
bank deposit 銀行存款   6hM KAk  
bank discount 銀行貼現   WBD?|
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bank draft 銀行匯票   A XhP3B]  
bank loan 銀行借款   E!'6vDVC:  
bank overdraft 銀行透支   zuu<;^/R  
bankers acceptance 銀行承兌   -Bl]RpHCe  
bankruptcy 破產   M8Vc
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bearer 持票人   lEg
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beneficiary 受益人   %
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bequest 遺產  
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bill 票據   iC3C~?,
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bill of exchange 匯票   ua"2nVxK_K  
bill of lading 提單   0-~s0R89A  
bills discounted 貼現票據   m/Erw"Z  
bills payable 應付票據   ]#Cc7wa  
bills receivable 應收票據   lb$_$+@Vr  
board of directors 董事會   h%U}Y5Ps~  
bonds 債券   /ej[oR  
bonus 紅利   R#T 6]  
book value 賬面價值   2}=@n*8*d  
bookkeeper 簿記員   RC}m]!Uz  
bookkeeping 簿記   dB6['z)2  
branch office general ledger 支店往來賬戶   * |<T@BXn  
broker 經紀人   GeDI\ -  
brought down 接前   C{,^4Eh3r  
brought forward 接上頁   ufCpX>lNF  
budget 預算   c<,LE@V  
by-product 副產品   DF_wMv:>^  
by-product sales 副產品銷售   re_nb)4g  
capital 股本   ;>>n#8
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capital income 資本收益   a 2Nxpxho  
capital outlay 資本支出   _Dd>e=v  
capital stock 股本   Ui!l3_O  
capital stock certificate 股票   d#TA
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carried down 移後   $[}EV(#y  
carried forward 移下頁   Y0.'u{J*  
cash 現金   F
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cash account 現金賬戶   u7^( ?"x  
cash in bank 存銀行現金   P3`
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cash on delivery 交貨收款   %YK xdp  
cash on hand 庫存現金   5[g\.yi2_]  
cash payment 現金支付   V*ao@;sD  
cash purchase 現購   }% f7O  
cash sale 現沽   -uWV( ,|  
cashier 出?#123;員   /!2`pv  
cashiers check 本票  
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certificate of deposit 存款單折   4uzMO<  
certificate of indebtedness 借據   D HT^.UM28  
certified check 保付支票   04jvrde8-O  
certified public accountant 會計師   I ^m  
charges 費用   y myzbE  
charge for remittances 匯水手續費   (i
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charter 營業執照   PcEE`.  
chartered accountant 會計師   t"Ci 1"U  
chattles 動產   Vi:^bv  
check 支票   -&sY*(:n_  
che stub 支票存根   nX 9]dz
 
closed account 己結清賬戶   /zt M'  
closing 結算   PWyf3  
closing entries 結賬紀錄   w8>h6x"  
closing stock 期末存貨   `:Gzjngc  
closing the book 結賬  
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columnar journal 多欄日記賬   71\53Qr#U  
combination 聯合   h Fik>B#!  
commission 佣金   QOo'Iv+EL  
commodity 商品   u*v<dsGQ  
common stock 普通股   @`dg:P*[  
company 公司   7]xDMu'^&f  
compensation 賠償   >9rZVNMU  
compound interest 複利   7 jI
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consignee 承銷人   &G\m
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consignment 寄銷   8k95IJR1  
consignor 寄銷人   /$CTz xd1  
consolidated balance sheet 合併資產負債表   Q8%_q"C  
consolidated profit and loss account 合併損益表   J6n>{iE  
consolidation 合併   EC; >-s  
construction cost 營建成本   5\MC5us3  
construction revenue 營建收入   sde>LZet/  
contract 合同   q6)fP4MQ]  
control account 統制賬戶   m<hP"j   
copyright 版權   1'\QD`M9^  
corporation 公司   H:]cBk^[,  
cost 成本   >i,_qe?V:w  
cost accounting 成本會計   I7oA7@zv  
cost of labour 勞工成本   ,JE_aje7  
cost of production 生產成本   /W$i8g  
cost of manufacture 製造成本   WN+i3hC  
cost of sales 銷貨成本   -p&u=  
cost price 成本價格   <
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credit 貸方   *u1q7JFQk  
credit note 收款通知單   ~_vSMX
 
creditor 債權人   Zt!A!Afu  
crossed check 橫線支票   lb.Q^TghU  
current account 往來活期賬戶   |MFAP!rycS  
current asset 流動資產   2Q
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current liability 流動負債   ^ *"fC  
current profit and loss 本期損益   Ctz#9[|  
debit 借方   h<U?WtWT-p  
debt 債務   ^
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debtor 債務人   n?.;*:  
deed 契據   3$nK   
deferred assets 遞延資產   (c(F1=K  
deferred liabilities 遞延負債   h6 {vbYj  
delivery 交貨   kun/KY  
delivery expense 送貨費   :J`@@H  
delivery order 出貨單   ::oFL#+  
demand draft 即期匯票   Y=P*   
demand note 即期票據   N s+g9+<A  
demurrage charge 延期費   ,2nu*+6Y/  
deposit 存款   #y83tNev  
deposit slip 存款單   '\I(n|\  
depreciation 折舊   </{Zb.  
direct cost 直接成本   4w^o !  
direct labour 直接人工   2|,L 9  
director 董事   W
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discount 折扣   dT|f<E/P  
discount on purchase 進貨折扣   ;7lON-@BI  
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