[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。   8kL4~(hY  
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acceptance 承兌   ;^u*hZN[Up  
account 賬戶   $& ~;@*[  
accountant 會計員   8ovM\9qT  
accounting 會計   !cW[G/W8  
accounting system 會計制度   tq50fq'  
accounts payable 應付賬款   l3o#@sz:  
accounts receivable 應收賬款   [U =Uo*  
accumulated profits 累積利益   z2c5m  
adjusting entry ?#123;整記錄   Cr/`
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adjustment ?#123;整   ws/63d
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administration expense 管理費用   iTo k[uJ}  
advances 預付   G\gMC <3  
advertising expense 廣告費   N^0uit  
agency 代理   GyI-)BlDC  
agent 代理人   KU9Z"9#  
agreement 契約   (P |~>k  
allotments 分配數   ;$j7H&UNQj  
allowance 津貼   vEe NW  
amalgamation 合併   hqSJ(gs{  
amortization 攤銷   4 {GU6v)f  
amortized cost 應攤成本   \(UKdv  
annuities 年金   +#J,BKul  
applied cost 已分配成本   WP**a Bp  
applied expense 已分配費用   (n{wg(R  
applied manufacturing expense 己分配製造費用   bF}V4"d,B3  
apportioned charge 攤派費用   D<{{ :7n  
appreciation 漲價   N[|Nxm0z/C  
article of association 公司章程   ?NNn:tiD  
assessment 課稅   ~:Uwg+]j  
assets 資產   X 26   
attorney fee 律師費   .
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audit 審計   Oeya%C5'  
auditor 審計員   zW |=2oX2  
average 平均數   5 LP?Ij  
average cost 平均成本   >XW
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bad debt 壞賬   #<7O08:
 
balance 餘額   ,38Eq`5&W  
balance sheet 資產負債表   HG>j5  
bank account 銀行賬戶   &B b<4R  
bank balance 銀行結存   `'_m\uo  
bank charge 銀行手續費   h:\oly\  
bank deposit 銀行存款   ~q +[<xR\  
bank discount 銀行貼現   ^,Ydr~|T  
bank draft 銀行匯票   }f>H\iJe  
bank loan 銀行借款   0"k|H&  
bank overdraft 銀行透支   {4 >mc'dv  
bankers acceptance 銀行承兌   TB6m0qX(  
bankruptcy 破產   v{x{=
M]  
bearer 持票人   `ejUs]SR  
beneficiary 受益人   xom<P+M!|  
bequest 遺產   G`=r^$.3WB  
bill 票據   5-u=o)>  
bill of exchange 匯票   _+f+`]iM  
bill of lading 提單   "](6lB1Oe  
bills discounted 貼現票據   &.i^dO^}  
bills payable 應付票據   "R #k~R  
bills receivable 應收票據   Pj#'}ru!  
board of directors 董事會   5wtTP ;P  
bonds 債券   Q'B6^%:<~  
bonus 紅利   qUF'{K   
book value 賬面價值   i@"e,7mSG  
bookkeeper 簿記員   s'P( ,!f  
bookkeeping 簿記   em@EDMvI  
branch office general ledger 支店往來賬戶   XdEPbD-  
broker 經紀人   iGXI6`F"  
brought down 接前   G1T^a>tj4  
brought forward 接上頁   -7 >)i  
budget 預算   3.  WF}8  
by-product 副產品   Y o
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by-product sales 副產品銷售   BF|(!8S$U  
capital 股本   I XA>`D  
capital income 資本收益   }$su4A@0  
capital outlay 資本支出   1,y&d}GW  
capital stock 股本   aiCFH_H4;L  
capital stock certificate 股票   V% TH7@y  
carried down 移後   L7Dh(y=;7  
carried forward 移下頁   JYqSL)Ta*t  
cash 現金   5R MS(  
cash account 現金賬戶   }b3/b  
cash in bank 存銀行現金   lw%?z/HDf  
cash on delivery 交貨收款   u8
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cash on hand 庫存現金   05\dl  
cash payment 現金支付   &FdWFt=X  
cash purchase 現購   ye6H*K  
cash sale 現沽   #PLEPB  
cashier 出?#123;員   6V9doP]i  
cashiers check 本票   K2_Q
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certificate of deposit 存款單折   .o{0+fC#  
certificate of indebtedness 借據   wy1X\PJjH  
certified check 保付支票   > Vb@[  
certified public accountant 會計師   rk2xKm^w  
charges 費用   W><Zn=G4)b  
charge for remittances 匯水手續費   6bc337b  
charter 營業執照   UO`;&e-DB  
chartered accountant 會計師   3{Nbp  
chattles 動產   igf)Hb;5  
check 支票   z~6y+  
che stub 支票存根  
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closed account 己結清賬戶   $L4/I!Yf  
closing 結算   6+rlXmd  
closing entries 結賬紀錄   N8cAqr  
closing stock 期末存貨   !4@G3Ae22  
closing the book 結賬   {X]R-1>  
columnar journal 多欄日記賬   Q3W#`6jpF  
combination 聯合   d87vl13  
commission 佣金   +H/jK@  
commodity 商品   RNV

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common stock 普通股   S&nxo k`e^  
company 公司   t5k!W7C  
compensation 賠償   $>M<j  
compound interest 複利   x LBQ  
consignee 承銷人   l2%bF8]z  
consignment 寄銷   qr\!*\9  
consignor 寄銷人   4o:hyh   
consolidated balance sheet 合併資產負債表   u#7+U\  
consolidated profit and loss account 合併損益表   _&3<6$}i"  
consolidation 合併   +eX)48
 
construction cost 營建成本   w JwX [\
 
construction revenue 營建收入   l*b)st_p%  
contract 合同    q}Z3?W  
control account 統制賬戶   ajl 2I/D  
copyright 版權   *="8 ?Z  
corporation 公司   SZ![%)83  
cost 成本   n@C~ev@%S  
cost accounting 成本會計   rI$`9d  
cost of labour 勞工成本   Wm'QP4`  
cost of production 生產成本   W_O)~u8  
cost of manufacture 製造成本   fJ*:{48  
cost of sales 銷貨成本   j Ib  
cost price 成本價格   ylf[/='0K  
credit 貸方   cR-~)UyrO  
credit note 收款通知單   #BK9 k>i  
creditor 債權人   EY`H}S!xy  
crossed check 橫線支票   jg 2qGC  
current account 往來活期賬戶   7DW]JK l  
current asset 流動資產   '+'CbWgY  
current liability 流動負債   *MNHT`Y^o  
current profit and loss 本期損益   "i.r@<)S  
debit 借方   ? ]sM8Bd}  
debt 債務   0rk]/--FGJ  
debtor 債務人   SDG-~(Y  
deed 契據   +YOKA*  
deferred assets 遞延資產   sGDV]~E  
deferred liabilities 遞延負債   hli|B+:m"  
delivery 交貨   |4)  
delivery expense 送貨費   ){s*n=KIO  
delivery order 出貨單   Y/TlE?  
demand draft 即期匯票   OkAK  
demand note 即期票據   ;T]d MfO  
demurrage charge 延期費   q+SD6qM  
deposit 存款   >M%\T}5  
deposit slip 存款單   o{v&.z  
depreciation 折舊   <q)4la  
direct cost 直接成本   Dq\ Jz~  
direct labour 直接人工   O40+M)e]  
director 董事   wmNHT _  
discount 折扣   4Ph 0:^i_  
discount on purchase 進貨折扣   c;f!!3&  
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