[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。   r
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acceptance 承兌   AzGbvBI&V  
account 賬戶   Z(E.F,k  
accountant 會計員   uPFbKSJj  
accounting 會計   YU87l  
accounting system 會計制度   %[,^2s  
accounts payable 應付賬款   (1,4egMpR  
accounts receivable 應收賬款   N9c#N%cu  
accumulated profits 累積利益   Nf~B 1vkp  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   B_r:daCS:  
administration expense 管理費用   cP 21x<n  
advances 預付   r|jBKq~  
advertising expense 廣告費   qztL M?iV  
agency 代理   hO3C  _}  
agent 代理人   "| oW6@  
agreement 契約   4
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allotments 分配數   >03JQe_#*L  
allowance 津貼   =F*{O=  
amalgamation 合併   ZDrTPnA[  
amortization 攤銷   .bMU$O1  
amortized cost 應攤成本   E;a9RV|  
annuities 年金   Tq6@ 1j6p  
applied cost 已分配成本   TI'~K}Te  
applied expense 已分配費用   Dx3Sf}G `  
applied manufacturing expense 己分配製造費用   D@mqfi(x  
apportioned charge 攤派費用   iow8H' F  
appreciation 漲價   [s!cc:JR
 
article of association 公司章程   4_eFc$^  
assessment 課稅   {*|$@%y!  
assets 資產   Zfr?(y+3  
attorney fee 律師費   FLlL0Gu  
audit 審計   1 pzd  
auditor 審計員   7`X9s~B  
average 平均數   b~G|B
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average cost 平均成本   1n ZE9;o  
bad debt 壞賬   6? (8KsaN  
balance 餘額   y/?;s]>b  
balance sheet 資產負債表   XG6UV('  
bank account 銀行賬戶   HPWjNwM  
bank balance 銀行結存   h9{'w  
bank charge 銀行手續費   q->46{s|  
bank deposit 銀行存款   pQxi0/dp  
bank discount 銀行貼現   =>h~<88#5  
bank draft 銀行匯票   j@s,5:;[  
bank loan 銀行借款   u`X}AKC  
bank overdraft 銀行透支   _nnl+S>K  
bankers acceptance 銀行承兌   LYiz:cQh  
bankruptcy 破產   j#XU\G  
bearer 持票人   mCpoaGV_  
beneficiary 受益人   Y6@A@VJ  
bequest 遺產   ~Urj:l  
bill 票據   z[, `  
bill of exchange 匯票    uRNc9  
bill of lading 提單   k@R)_,2HH  
bills discounted 貼現票據   Z.0^:rVp~  
bills payable 應付票據   0r\hX6 k  
bills receivable 應收票據   4a~9?}V:  
board of directors 董事會    M*c`@\  
bonds 債券   hE/
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bonus 紅利   RT2a:3f  
book value 賬面價值   Zj JEjw  
bookkeeper 簿記員   g'b)]Q  
bookkeeping 簿記   \oGZM0j  
branch office general ledger 支店往來賬戶   ~# ~Kxh  
broker 經紀人   .~ W^P>t  
brought down 接前   HPj7i;?O  
brought forward 接上頁   _zO,VL  
budget 預算   J`3pXc$.  
by-product 副產品   3'6
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by-product sales 副產品銷售   (5N&b h`E  
capital 股本   \bb,gRfP  
capital income 資本收益   SIRZ_lt$r  
capital outlay 資本支出   qx/GioPU  
capital stock 股本   {/ _.]Vh  
capital stock certificate 股票   1<qq69x  
carried down 移後   7[V'3  
carried forward 移下頁   |v{a5|<E  
cash 現金   T3{qn$t8  
cash account 現金賬戶   L*VGdZ
 
cash in bank 存銀行現金   \9BIRY`  
cash on delivery 交貨收款   B|~\m~  
cash on hand 庫存現金   ]IkjZ=  
cash payment 現金支付   .Is g1qrC  
cash purchase 現購   o0Hh&:6!M  
cash sale 現沽   ^f1}:g  
cashier 出?#123;員   HWGlC <  
cashiers check 本票   !/$BXUrd  
certificate of deposit 存款單折   p<6pmW3  
certificate of indebtedness 借據   sM~|}|p  
certified check 保付支票   NzRL(A6V  
certified public accountant 會計師   4oOe  
charges 費用   gzHjD-g-<  
charge for remittances 匯水手續費   *4[3?~_B#6  
charter 營業執照   I\DT(9 'E  
chartered accountant 會計師   n4CzReG  
chattles 動產   U]ouBG8/  
check 支票   37!}8  
che stub 支票存根   gy<pN?Mw  
closed account 己結清賬戶   f.'o4HSj  
closing 結算   3!CI=(^IY  
closing entries 結賬紀錄   Fu m1w  
closing stock 期末存貨   Vo(d)"m?  
closing the book 結賬   `)H.TMI   
columnar journal 多欄日記賬   jvm "7)h  
combination 聯合   "$:nz}  
commission 佣金   '&T4ryq3"  
commodity 商品   ,)Z^b$H]   
common stock 普通股   Tj*zlb4  
company 公司    Jb {m  
compensation 賠償   JCaT^KLz  
compound interest 複利   m.EWYO0XQ  
consignee 承銷人   :d!.E$S  
consignment 寄銷   Khw!+!(H  
consignor 寄銷人   ZT_EpT=1  
consolidated balance sheet 合併資產負債表   K22W=B)Ln  
consolidated profit and loss account 合併損益表   c6dL S  
consolidation 合併   |vWx[=`o  
construction cost 營建成本   0/(YH  
construction revenue 營建收入   8X*6i-j5E  
contract 合同   Vv=d *  
control account 統制賬戶   P
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copyright 版權   ]b<k%   
corporation 公司   qdj,Qz9ly  
cost 成本   K$' J:{yY  
cost accounting 成本會計   iQin|$F_O  
cost of labour 勞工成本   Gz~P 0Z^w}  
cost of production 生產成本   ;Cyt2]F  
cost of manufacture 製造成本   S]{K^Q),  
cost of sales 銷貨成本   {v]A`u )  
cost price 成本價格   "W:'cIw  
credit 貸方   /k}vm3  
credit note 收款通知單   ~`mOs1d  
creditor 債權人   U#,2et6  
crossed check 橫線支票   {?BxVDD07  
current account 往來活期賬戶   ]rHdG^0uss  
current asset 流動資產   -@L*i|A  
current liability 流動負債   6]Ppa ~Xwq  
current profit and loss 本期損益   WGVvBX7#  
debit 借方   ga~rllm;i  
debt 債務   +l&ZN\@0 X  
debtor 債務人   o $p*C  
deed 契據   "o}3
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deferred assets 遞延資產   q
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deferred liabilities 遞延負債   A*
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delivery 交貨   |'mgo  
delivery expense 送貨費   01 #a  
delivery order 出貨單   \nPa>2r  
demand draft 即期匯票   *]O[ZjyOY  
demand note 即期票據   C8@SuJ  
demurrage charge 延期費   M_UhFY='  
deposit 存款   ^^)D!I"cA,  
deposit slip 存款單   Al' sY
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depreciation 折舊   G4MNcy  
direct cost 直接成本   MBDu0 [c  
direct labour 直接人工   WQ=C5^u  
director 董事   ],&WA?>G  
discount 折扣   xC!,v 0&  
discount on purchase 進貨折扣   EQz`o+  
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