[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。   ?t? !)#X  
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acceptance 承兌   srg#<oH|{c  
account 賬戶   eQzSWn[  
accountant 會計員   :5C9uW#  
accounting 會計   AL,|%yup  
accounting system 會計制度   =BNmuAY7  
accounts payable 應付賬款   RHE< QG  
accounts receivable 應收賬款   ]FsPlxk6  
accumulated profits 累積利益   Z(.p=Wg  
adjusting entry ?#123;整記錄   Y}e$5  
adjustment ?#123;整   CX\# |Q8q  
administration expense 管理費用   $yc&f(Tv  
advances 預付   Nu|?s -  
advertising expense 廣告費   kj+AsQC,  
agency 代理   syBYH5  
agent 代理人   UIhB  
agreement 契約   njvmf*A?S  
allotments 分配數   ~Dgui/r9J  
allowance 津貼   dHd{9ftyF  
amalgamation 合併   1.jW^sM  
amortization 攤銷   u3ce\  
amortized cost 應攤成本   E)>6}0P  
annuities 年金   ioh_5 5e  
applied cost 已分配成本   gp(w6:w  
applied expense 已分配費用   [ub,&j^  
applied manufacturing expense 己分配製造費用   uw;s](~E  
apportioned charge 攤派費用   K;S&91V)=  
appreciation 漲價   CDR^xo5 dP  
article of association 公司章程   BKVvu}V(o  
assessment 課稅   GawLQst[+  
assets 資產   Pv Ke|In(  
attorney fee 律師費   21w<8:Vg  
audit 審計   h`Y t4 -Y  
auditor 審計員   =:9n+7~$  
average 平均數   ka"jv"z  
average cost 平均成本   6n;ewl}  
bad debt 壞賬   a0
8B8  
balance 餘額   #N,\c@Gy  
balance sheet 資產負債表   {s_0[>  
bank account 銀行賬戶   `p'L3u5H-  
bank balance 銀行結存   CbK7="48  
bank charge 銀行手續費   !)_5z<   
bank deposit 銀行存款   l.b  
bank discount 銀行貼現   | M-@Qvgh  
bank draft 銀行匯票   P,tN
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bank loan 銀行借款   o3}12i S  
bank overdraft 銀行透支   yvNYY
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bankers acceptance 銀行承兌   `M"b L|[R  
bankruptcy 破產   b\H(Lq17  
bearer 持票人   ]FQ4v.7  
beneficiary 受益人   /sJk[5!z  
bequest 遺產   h7(twct  
bill 票據   KasOh"W.P  
bill of exchange 匯票   {`l]RIig  
bill of lading 提單  
h'T\gF E%  
bills discounted 貼現票據   OJkPlDym  
bills payable 應付票據   A+Z3b:}~  
bills receivable 應收票據   x{Gih
1  
board of directors 董事會   QR79^A@5  
bonds 債券   ZOS{F_2.  
bonus 紅利   nLT]'B]$+  
book value 賬面價值   nc@ul')  
bookkeeper 簿記員   |%6B#uy  
bookkeeping 簿記   Na3tK}x  
branch office general ledger 支店往來賬戶   0@3g'TGl  
broker 經紀人   VwtGHF'  
brought down 接前   BAqu@F\):  
brought forward 接上頁   F fl`;M
 
budget 預算   bYG}CO  
by-product 副產品   V<ODt%  
by-product sales 副產品銷售   .8.ivfmJh  
capital 股本   EKwS~G.b!  
capital income 資本收益   MY1 tYO  
capital outlay 資本支出   gxt2Mq;q~}  
capital stock 股本   0ZPPt(7  
capital stock certificate 股票   I+u=H2][2  
carried down 移後   Fi*6ud\n!  
carried forward 移下頁   ?e&CbV
c4  
cash 現金   S2j7(T;~YB  
cash account 現金賬戶   <|.S~HLTQ  
cash in bank 存銀行現金   AO^F6Y/  
cash on delivery 交貨收款   MQ,$'Y5~H  
cash on hand 庫存現金   B[b'OtH  
cash payment 現金支付   QZ9)uI  
cash purchase 現購    FcfN]!  
cash sale 現沽   %y8w9aGt  
cashier 出?#123;員   zhYE#hv2  
cashiers check 本票   -pX/Tt6  
certificate of deposit 存款單折    ocL  
certificate of indebtedness 借據   hM>xe8yE  
certified check 保付支票   -Ca.:zX  
certified public accountant 會計師   =PO/Q|-v?  
charges 費用   \6
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charge for remittances 匯水手續費   QKHmOVh]  
charter 營業執照   N}Q,  
chartered accountant 會計師   -4GSGR'L&y  
chattles 動產   : PQA9U|  
check 支票   5{cA
awU.  
che stub 支票存根   K8e>sU.  
closed account 己結清賬戶   u45e>F=  
closing 結算   '@pav>UPD  
closing entries 結賬紀錄   <_42h|-  
closing stock 期末存貨   /dWuHS  
closing the book 結賬   _KD(V2W  
columnar journal 多欄日記賬   I-;JDC?  
combination 聯合   U*1~Zf  
commission 佣金   Z.YsxbH3  
commodity 商品   $,6=.YuY  
common stock 普通股   O\G%rp L$w  
company 公司  
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compensation 賠償   EH4WR /x  
compound interest 複利   :()4eK/\  
consignee 承銷人   ?%;uR#4  
consignment 寄銷   K z^aW  
consignor 寄銷人   q8[Nr3.  
consolidated balance sheet 合併資產負債表   `o:)PTQNg  
consolidated profit and loss account 合併損益表   e@F&/c  
consolidation 合併   hpAIIgn  
construction cost 營建成本   -,XS2[  
construction revenue 營建收入   ;39{iU.m  
contract 合同   S6]D;c8GE  
control account 統制賬戶   IP{Cj
=  
copyright 版權   Ww8C![ ,  
corporation 公司   ]~a!O  
cost 成本   y{jv-&!xB  
cost accounting 成本會計   NWoZDsu  
cost of labour 勞工成本   ODEy2).  
cost of production 生產成本   4&`66\p;  
cost of manufacture 製造成本   tgrQ $Yjk  
cost of sales 銷貨成本   "rAm6b-`  
cost price 成本價格   MTLcLmdO  
credit 貸方   ef53~x  
credit note 收款通知單   IM +Dm  
creditor 債權人   ^g~-$t<!  
crossed check 橫線支票   1noFXz eU3  
current account 往來活期賬戶   ^//N-?Fx  
current asset 流動資產   ?*4]LuK 6  
current liability 流動負債   _@"Y3L qi  
current profit and loss 本期損益   !gT6So  
debit 借方   ytAhhwN~  
debt 債務   A Y! zXJ_$  
debtor 債務人   w#JF7;  
deed 契據   9Ft) VX  
deferred assets 遞延資產    *riGi  
deferred liabilities 遞延負債   c6?5?_ne  
delivery 交貨   ?m~x%[Vn  
delivery expense 送貨費   xRaYm  
delivery order 出貨單   YY]LK%-  
demand draft 即期匯票   6qHo$#iT  
demand note 即期票據   @aj"12  
demurrage charge 延期費    OSSMIPr  
deposit 存款   +;*])N%q  
deposit slip 存款單   Z S}2(t   
depreciation 折舊   7Y!^88,f.  
direct cost 直接成本   [
n< U>up  
direct labour 直接人工   W t4!XV  
director 董事   xJO[pT v  
discount 折扣   y XS/3_A{  
discount on purchase 進貨折扣   4vy!'r@  
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