[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。   ZN[<=w&(cB  
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acceptance 承兌  
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account 賬戶   Knq9"k  
accountant 會計員   m,l/=M  
accounting 會計   9&6juL  
accounting system 會計制度   55[ 4)*  
accounts payable 應付賬款   (O.%Xbx3  
accounts receivable 應收賬款   e8 m,q~%#/  
accumulated profits 累積利益   Ndmt$(b  
adjusting entry ?#123;整記錄   y<)TYr  
adjustment ?#123;整   -YRIe<}E -  
administration expense 管理費用   +7Ws`qhEe  
advances 預付   'ofj1%c  
advertising expense 廣告費   zWsr|= [  
agency 代理   Z8$}Rpo  
agent 代理人   Q&9
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agreement 契約   7|rH9Bc{U  
allotments 分配數   4aW@c<-r?  
allowance 津貼   m[hL GD'Fi  
amalgamation 合併   60D36b(  
amortization 攤銷   s**<=M GK  
amortized cost 應攤成本   .[|UNg  
annuities 年金   8tY>%A~^z  
applied cost 已分配成本   @AyteHK  
applied expense 已分配費用   |Uh8b %  
applied manufacturing expense 己分配製造費用   +v~xgUs  
apportioned charge 攤派費用   q=1 N&#RG  
appreciation 漲價   p/H.bG!z  
article of association 公司章程    fXD+  
assessment 課稅   *}[\%u$ T  
assets 資產   fFQ|dE;cF  
attorney fee 律師費   7"(!]+BW!O  
audit 審計   m[DQ;`Y  
auditor 審計員   }@DCcf$<  
average 平均數   9&mSF0q  
average cost 平均成本   VPLf(  
bad debt 壞賬   c`6c)11K  
balance 餘額   !_W:%t)g  
balance sheet 資產負債表   QX,$JM3  
bank account 銀行賬戶   G0FzXtu)q  
bank balance 銀行結存   `~1!nfFD  
bank charge 銀行手續費   1S{Biqi+  
bank deposit 銀行存款   `Sod]bO +U  
bank discount 銀行貼現   t
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bank draft 銀行匯票   "*g+qll!5d  
bank loan 銀行借款   w)btv{*  
bank overdraft 銀行透支   3%WB?kc  
bankers acceptance 銀行承兌   [W[{ 4 Xu  
bankruptcy 破產   KK|w30\f  
bearer 持票人   w5FIHYl6B  
beneficiary 受益人   Zxk~X}K\P  
bequest 遺產   FO{=^I5YA  
bill 票據   |/.J{=E0K  
bill of exchange 匯票   ZOK!SBn^?  
bill of lading 提單   q0sf\|'<}  
bills discounted 貼現票據   {UiSa'TR1b  
bills payable 應付票據   | dQ>
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bills receivable 應收票據   . i0K-B  
board of directors 董事會   V&Y`?Edc  
bonds 債券   :X2_#qW#C  
bonus 紅利   9QZa
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book value 賬面價值   o3WOp80hz  
bookkeeper 簿記員   _&KqmQ8$7  
bookkeeping 簿記   >XN[KPTa  
branch office general ledger 支店往來賬戶   H MOIU d  
broker 經紀人   ,p2UshOmd
 
brought down 接前   \;;M")$  
brought forward 接上頁   "be\%W+<  
budget 預算   ]m1fo'  
by-product 副產品   kk4 |4  
by-product sales 副產品銷售   ?Y=aO(}=h  
capital 股本   unDW2#GX  
capital income 資本收益   "2%z;!U1  
capital outlay 資本支出   DP_b9o \5  
capital stock 股本   IsXNAYj  
capital stock certificate 股票   U~G7~L &m  
carried down 移後   *,u3Wm|7  
carried forward 移下頁   R'c*CLaiE  
cash 現金   pn"!wqg  
cash account 現金賬戶   )\wkVAm  
cash in bank 存銀行現金   )"x6V""Rb  
cash on delivery 交貨收款   X'A`"}=_  
cash on hand 庫存現金   )k<cd.MX  
cash payment 現金支付   >a3m!`lq  
cash purchase 現購   2- iY:r  
cash sale 現沽   ]3r}>/2(  
cashier 出?#123;員   V 6}5^W  
cashiers check 本票   dCx63rF`G  
certificate of deposit 存款單折   "O$bq::(]e  
certificate of indebtedness 借據   oZ{,IZ45  
certified check 保付支票   Jb,54uN  
certified public accountant 會計師   ]2zM~  
charges 費用   M1jT+  
charge for remittances 匯水手續費   .jRI $vm  
charter 營業執照   i?L=8+9f  
chartered accountant 會計師   KpN]9d   
chattles 動產   
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check 支票   E|pT6  
che stub 支票存根   T!/o^0w  
closed account 己結清賬戶   /R&`]9].s  
closing 結算   )x-b+SC  
closing entries 結賬紀錄   \zd[A~!  
closing stock 期末存貨   (l5p_x  
closing the book 結賬   5Fydh0.  
columnar journal 多欄日記賬   n"iS[ uj,  
combination 聯合   hqRC:p#9  
commission 佣金   <ZT C^=3  
commodity 商品   082}=Tsx   
common stock 普通股   DJGafX^  
company 公司   _hnsH I!oD  
compensation 賠償   2EgvS!"  
compound interest 複利   `IN!#b+Eo  
consignee 承銷人   [$3+5K#  
consignment 寄銷   tPy k^NJ;  
consignor 寄銷人   8W3zrnc  
consolidated balance sheet 合併資產負債表   # epP~J_f  
consolidated profit and loss account 合併損益表   fW= N  
consolidation 合併   7_~sa{1R.  
construction cost 營建成本   Bzz|
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construction revenue 營建收入   Wh
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contract 合同   |bk9<i ?  
control account 統制賬戶   `2>p#`  
copyright 版權   !7t&d  
corporation 公司   w!lk&7Q7Z  
cost 成本   m|NZ093d  
cost accounting 成本會計   3a:Hx| Yg  
cost of labour 勞工成本   stiF`l  
cost of production 生產成本   Wvl~|Sx]  
cost of manufacture 製造成本   loA/d  
cost of sales 銷貨成本   (]w6q&,  
cost price 成本價格   ?}`-?JB1  
credit 貸方   fz=8"cDR  
credit note 收款通知單   MKbcJZe  
creditor 債權人   Zk`y"[J  
crossed check 橫線支票   izSX  
current account 往來活期賬戶   re*Zs}(N\  
current asset 流動資產   'VV U-)(8  
current liability 流動負債   [4?r0vO  
current profit and loss 本期損益   %OoH<\w w  
debit 借方   Y"
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debt 債務   G#[A'tbKk  
debtor 債務人   3$hIc)  
deed 契據   AL":j6!OQ  
deferred assets 遞延資產   y`9#zYgqA  
deferred liabilities 遞延負債   ?22U0UF  
delivery 交貨   )4rt-_t<  
delivery expense 送貨費   /<_!Gz.@uG  
delivery order 出貨單   1;[KBYUH  
demand draft 即期匯票   b |:Y3_>  
demand note 即期票據   iw#~xel<ez  
demurrage charge 延期費   h: yJ  
deposit 存款   H!*ypJ  
deposit slip 存款單   /KvJjt'8  
depreciation 折舊   ezw*Lo!  
direct cost 直接成本   af<h2r  
direct labour 直接人工   UIDeMz  
director 董事   ]Ea-MeH  
discount 折扣   CUJq [  
discount on purchase 進貨折扣   yKhI&  
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