[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。   '-v~HwC+/T  
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acceptance 承兌   {=R=\Y?r&  
account 賬戶   8H{@0_M  
accountant 會計員   U \b,W&%P  
accounting 會計   74Kl!A  
accounting system 會計制度   beIEy(rA  
accounts payable 應付賬款   LL,~&5{  
accounts receivable 應收賬款   p$"*U[%l  
accumulated profits 累積利益   ke/o11LP  
adjusting entry ?#123;整記錄    52%.^/  
adjustment ?#123;整   {(aJrSE<z  
administration expense 管理費用   "+HZ~:~f  
advances 預付  
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advertising expense 廣告費   M=!x0V;  
agency 代理   0c`w
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agent 代理人   n$~RgCf  
agreement 契約   ?.~@lE  
allotments 分配數   w\\   
allowance 津貼   #FeM.k6  
amalgamation 合併   Aal yEn&>  
amortization 攤銷   R a9/L  
amortized cost 應攤成本   ?EtK/6dJZt  
annuities 年金   \GPWC}V\s  
applied cost 已分配成本   CP={|]>+S  
applied expense 已分配費用   gWJLWL2  
applied manufacturing expense 己分配製造費用   -$mzzYH  
apportioned charge 攤派費用   US Q{o  
appreciation 漲價   `Y'}\>.#  
article of association 公司章程   9RAN$\A Ky  
assessment 課稅   pG|DT ?  
assets 資產   ^LnCxA&QH  
attorney fee 律師費   6t@3 a?  
audit 審計   ousoG$Pc  
auditor 審計員   W}T$Z  
average 平均數   "\e9Y<  
average cost 平均成本   Lo !kv*  
bad debt 壞賬   LdRLKE<'e  
balance 餘額   EJN}$|*Av  
balance sheet 資產負債表   :@n e29,}  
bank account 銀行賬戶   |~
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bank balance 銀行結存   &}*[-z  
bank charge 銀行手續費   JZai{0se  
bank deposit 銀行存款   %40|7O  
bank discount 銀行貼現   hL&z"_
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bank draft 銀行匯票   [dUW3}APV  
bank loan 銀行借款   '{C=vW  
bank overdraft 銀行透支   &:Raf5G-E  
bankers acceptance 銀行承兌   HPu nNsA  
bankruptcy 破產   5 kQC  
bearer 持票人   Thz&wH`W  
beneficiary 受益人   glHHr
 
bequest 遺產   H!7/U_AH  
bill 票據   [x9eamJ,H  
bill of exchange 匯票   !v$hqNt7  
bill of lading 提單   HbV[L)zYG  
bills discounted 貼現票據   :5p`H  
bills payable 應付票據   Vbz$dpT  
bills receivable 應收票據   _jP]ifu`  
board of directors 董事會   _d,_&
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bonds 債券   %m{h1UQQ+  
bonus 紅利   l? 7D
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book value 賬面價值   ld}-}W-cq  
bookkeeper 簿記員   `43E-'g  
bookkeeping 簿記   k`xPf\^tf  
branch office general ledger 支店往來賬戶   (AV j_Cw  
broker 經紀人   |"\A5v|1  
brought down 接前   vr2tMD  
brought forward 接上頁   ~#OnA1)  
budget 預算   dd_n|x1  
by-product 副產品   F d *p3a  
by-product sales 副產品銷售   U%m,:b6V  
capital 股本    ig jr=e  
capital income 資本收益    w8$8P  
capital outlay 資本支出   Pe~[qET v  
capital stock 股本   $,F1E VJ  
capital stock certificate 股票   -PoW56  
carried down 移後   V+-%$-w>  
carried forward 移下頁    r m\]  
cash 現金   =`99ez+y  
cash account 現金賬戶   lfK sqe"  
cash in bank 存銀行現金   p~BEz?e  
cash on delivery 交貨收款   PA&Ev0`+  
cash on hand 庫存現金   H $XO]\  
cash payment 現金支付   (HDR}!. E  
cash purchase 現購   9J$N5  
cash sale 現沽   _-$(=`8|<{  
cashier 出?#123;員   Z` T]jm-3  
cashiers check 本票   ? 0
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certificate of deposit 存款單折   RGf&KV/  
certificate of indebtedness 借據   }k~ih?E^s  
certified check 保付支票   VMXccT9i!  
certified public accountant 會計師   *3d+ !#;rG  
charges 費用   mA@FJK_  
charge for remittances 匯水手續費   #Ipi3  
charter 營業執照   BF b<"!Y  
chartered accountant 會計師   r roI  
chattles 動產   #~BsI/m  
check 支票   jEVDz  
che stub 支票存根   ]{s0/(EA  
closed account 己結清賬戶   kNR -eG  
closing 結算   i}[cq_wJ  
closing entries 結賬紀錄   x8 _f/2&  
closing stock 期末存貨   %|AebxB'o  
closing the book 結賬   @IhC:Yc  
columnar journal 多欄日記賬   aS=-9P;v  
combination 聯合   ~G,_4}#"pM  
commission 佣金   v
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commodity 商品   VkdGGY  
common stock 普通股   {bHUZen  
company 公司   rP|~d}+I  
compensation 賠償   ( RO-~-  
compound interest 複利   W X6}@mS.  
consignee 承銷人   EMQGP<[  
consignment 寄銷   `i`+yh>pc#  
consignor 寄銷人   `Y O(C<r-  
consolidated balance sheet 合併資產負債表   B>.x@(}V~  
consolidated profit and loss account 合併損益表   _rM?g1}5j  
consolidation 合併   ,.9k)\/V  
construction cost 營建成本   /9ctmW1!<  
construction revenue 營建收入   _Z7`tUS-j  
contract 合同   'b)qP|  
control account 統制賬戶   iR?}^|]  
copyright 版權   HxSq&j*F  
corporation 公司   ,2YZB*6h{  
cost 成本   =' uePM")  
cost accounting 成本會計   }`cf3'rdk  
cost of labour 勞工成本   )Zf1%h~0r  
cost of production 生產成本   Yw] 7@  
cost of manufacture 製造成本   >3ax  `8  
cost of sales 銷貨成本   5`Q j<
  
cost price 成本價格   5skxixG  
credit 貸方   "!+gA&  
credit note 收款通知單   w=pr?jt1:  
creditor 債權人   \~RDvsSD  
crossed check 橫線支票   }@eIO|  
current account 往來活期賬戶   $Nd,6w*`  
current asset 流動資產   .7]P-]uOZ  
current liability 流動負債   B (Ps/  
current profit and loss 本期損益   jc!m; U t  
debit 借方   nr2 Q[9~  
debt 債務   #
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debtor 債務人   2n)?)w]!M  
deed 契據   c {/J.  
deferred assets 遞延資產   WQ{[q" O  
deferred liabilities 遞延負債   }R`Rqg-W  
delivery 交貨   DQT'OZ:w  
delivery expense 送貨費   {j=`   
delivery order 出貨單   )adV`V%=>  
demand draft 即期匯票   h5SJV a  
demand note 即期票據   6<2H 7'  
demurrage charge 延期費   LH)XD[  
deposit 存款   Z:dp/M }  
deposit slip 存款單   W:,Wex^9n  
depreciation 折舊   ia 7<AwV  
direct cost 直接成本   jUEg u  
direct labour 直接人工   s3HVX'  
director 董事   rUpe  ;c  
discount 折扣   t%;w<1E  
discount on purchase 進貨折扣   d2V X\  
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