[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。   ~5qZs"ks  
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acceptance 承兌   *ww(5 t  
account 賬戶   FJH8O7  
accountant 會計員   TZ_'nB~  
accounting 會計   K]Cs2IpI  
accounting system 會計制度   3T^dgWXEG  
accounts payable 應付賬款   e$|)wOwU  
accounts receivable 應收賬款   v8(u9V%?6  
accumulated profits 累積利益   Pb&+(j  
adjusting entry ?#123;整記錄   \B+SzW  
adjustment ?#123;整   !/9Sb1_~  
administration expense 管理費用   s|`)'  
advances 預付   XQ y|t"Vq>  
advertising expense 廣告費   90k|u'ikOp  
agency 代理   dllf~:b  
agent 代理人   L. ?dI82c  
agreement 契約   X51$5%  
allotments 分配數   wDY7B  
allowance 津貼   "r3s'\  
amalgamation 合併   zC;lfy{f=  
amortization 攤銷   6HQwL\r79  
amortized cost 應攤成本   JT_B@TO\  
annuities 年金   k(Xv&Zn  
applied cost 已分配成本   Gl:T   
applied expense 已分配費用   ;XuEMq,Di  
applied manufacturing expense 己分配製造費用   @a3v[}c*  
apportioned charge 攤派費用   {/!"}{G1e  
appreciation 漲價   epyYo&x}  
article of association 公司章程   X,CFY  
assessment 課稅   $F$R4?_  
assets 資產   4?uG> ;V  
attorney fee 律師費   y{P9k8v!z  
audit 審計   8
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auditor 審計員   Upen/1bA  
average 平均數   k}qiIMdI  
average cost 平均成本   nit7|T@^  
bad debt 壞賬   l~c>jm8.  
balance 餘額   V2skr_1  
balance sheet 資產負債表   =x]dP
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bank account 銀行賬戶   C^O^Jj5X%  
bank balance 銀行結存   rmJ847%y`  
bank charge 銀行手續費   <OB~60h"  
bank deposit 銀行存款   o:*i
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bank discount 銀行貼現   [p<[83' ]  
bank draft 銀行匯票   2 -8:qmP(  
bank loan 銀行借款   (fb\A6  
bank overdraft 銀行透支   "A3xX&9-q  
bankers acceptance 銀行承兌   Ux]@prAq  
bankruptcy 破產   3o^ M%  
bearer 持票人   &$im^0`r_  
beneficiary 受益人   k]YGD  
bequest 遺產   z*1K<w8  
bill 票據   w+P^c|  
bill of exchange 匯票   LRs;>O  
bill of lading 提單   ?!-im*~w  
bills discounted 貼現票據   W<l(C!{  
bills payable 應付票據   =1Jo-!{{  
bills receivable 應收票據   y$NG..S  
board of directors 董事會   ;wB
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bonds 債券   Okc*)crw  
bonus 紅利   Dw,f~D$+ic  
book value 賬面價值   mr.DP~O:9p  
bookkeeper 簿記員   3Re\ T  
bookkeeping 簿記   zf u7
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branch office general ledger 支店往來賬戶   ~Wv?p4  
broker 經紀人   z6(Q 3@iO  
brought down 接前   [hbIv  
brought forward 接上頁   gu&oCT  
budget 預算   ?yK\L-ad  
by-product 副產品   UlytxWkUX  
by-product sales 副產品銷售   L\DaZ(Y  
capital 股本   0k  [6  
capital income 資本收益   =Y[Ae7e  
capital outlay 資本支出   =<xbE;,0  
capital stock 股本   ="K>yUfcFl  
capital stock certificate 股票    ,iUx'U  
carried down 移後   ~V) E:(  
carried forward 移下頁   N3) v,S-  
cash 現金   V;(LeuDH|  
cash account 現金賬戶   >j3N-;o@?  
cash in bank 存銀行現金   Fwqf4&/  
cash on delivery 交貨收款   YZ@-0_Z  
cash on hand 庫存現金   nrBitu,  
cash payment 現金支付   Jmx}r,j  
cash purchase 現購   
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cash sale 現沽   5;Xrf=  
cashier 出?#123;員   2oLa`33c1  
cashiers check 本票   O6]~5&8U.  
certificate of deposit 存款單折   (=9&"UH  
certificate of indebtedness 借據   ow"Xv  
certified check 保付支票   /G;yxdb  
certified public accountant 會計師   Xg,BK0O  
charges 費用   67?5Cv  
charge for remittances 匯水手續費   `m^OnH  
charter 營業執照   AAcbY;  
chartered accountant 會計師   $EF@x}h:A  
chattles 動產   IIkJ"Qg.  
check 支票   s=4.Ovd
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che stub 支票存根   Lw`\J|%p  
closed account 己結清賬戶   5>Q)8`@E  
closing 結算   (i8t^  
closing entries 結賬紀錄   `Fj(g!`  
closing stock 期末存貨   >^&+,*tsS4  
closing the book 結賬   $'q(Z@  
columnar journal 多欄日記賬   HenJlo  
combination 聯合   )RFeF!("  
commission 佣金   @Rm/g#!h"  
commodity 商品   r;z A `  
common stock 普通股   <h({+N  
company 公司   HV@:!zM  
compensation 賠償   M %~kh"  
compound interest 複利   wG O)!u 4  
consignee 承銷人   v
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consignment 寄銷   gZ3!2T>  
consignor 寄銷人   j
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consolidated balance sheet 合併資產負債表   <X?F :?Mk  
consolidated profit and loss account 合併損益表   )Yml'?V"  
consolidation 合併   uc_ X;M;  
construction cost 營建成本   32yNEP{  
construction revenue 營建收入   I?QKd@  
contract 合同   *C\O]r:'  
control account 統制賬戶   ~6tY\6$9f
 
copyright 版權   PW }.`  
corporation 公司   Xc!w y9m  
cost 成本   ioggD  
cost accounting 成本會計   $4&Ql  
cost of labour 勞工成本   *M:
Bhw  
cost of production 生產成本   9\F^\h{  
cost of manufacture 製造成本   q) *0G*  
cost of sales 銷貨成本   i(WWF#N5  
cost price 成本價格   =>G A_  
credit 貸方   y.zQ `  
credit note 收款通知單   yWzTHW`)Mr  
creditor 債權人   k bY@Y,:w  
crossed check 橫線支票   E'Bt1u  
current account 往來活期賬戶   <CFur  
current asset 流動資產   &+v&Dd&  
current liability 流動負債   Q*he%@w  
current profit and loss 本期損益   P]n '
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debit 借方   G;e}z&6<k  
debt 債務   Y*Pr

 
debtor 債務人   -LyIu#  
deed 契據   iQKfx#kt  
deferred assets 遞延資產   zF PSk]  
deferred liabilities 遞延負債   t.cplJF&Ue  
delivery 交貨   :|a[6Uwl\V  
delivery expense 送貨費   `d8TA#|`  
delivery order 出貨單   |fUSq1//  
demand draft 即期匯票   d1-QkW^0y  
demand note 即期票據   D)Zv  
demurrage charge 延期費   =F9-,"EAI  
deposit 存款   wQ5__"D  
deposit slip 存款單   Wh,kJis<  
depreciation 折舊   @:63OLlrG  
direct cost 直接成本   4T:ZEvdzf  
direct labour 直接人工   zSu2B6YU}  
director 董事   f =Nm2(e  
discount 折扣   W;=ZQ5Lw  
discount on purchase 進貨折扣   9;PtYdJ8  
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