[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。   #b;k+<n[X  
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acceptance 承兌   ZD'mwj+K  
account 賬戶   NK/y,f6  
accountant 會計員   LKp;sV  
accounting 會計   {<@ud0A:\  
accounting system 會計制度   KpLaQb  
accounts payable 應付賬款   BYMdX J  
accounts receivable 應收賬款   ][tR=Y#&y5  
accumulated profits 累積利益   m//aAxm
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adjusting entry ?#123;整記錄   4'dN7E1*f  
adjustment ?#123;整   q4w]9b/  
administration expense 管理費用   cZ|NGkZ  
advances 預付   *EvW: <  
advertising expense 廣告費   JygJ4RI%j  
agency 代理   \wsVO"/  
agent 代理人   ?%$O7_ThvA  
agreement 契約   MGMJeqvr  
allotments 分配數   89^g$ ac  
allowance 津貼   k(^TXUK\o  
amalgamation 合併   K$,<<hl  
amortization 攤銷   C]8w[)d[`;  
amortized cost 應攤成本   E56  
annuities 年金   J^yqu{
  
applied cost 已分配成本   .=Oww  
applied expense 已分配費用   b way+lh  
applied manufacturing expense 己分配製造費用   No6-i{HZ  
apportioned charge 攤派費用   )
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appreciation 漲價   hBnUpYec  
article of association 公司章程   r>ed/<_>m;  
assessment 課稅   bAH<h   
assets 資產   Y)F(-H)  
attorney fee 律師費   CN ( :  
audit 審計   O2ktqAWx@  
auditor 審計員    c`\/]  
average 平均數   G.<0^q,  
average cost 平均成本   }(!Uq  
bad debt 壞賬   &.DRAD)  
balance 餘額   `<d.I%}
 
balance sheet 資產負債表   kN1R8|pv  
bank account 銀行賬戶   F7O*%y.';  
bank balance 銀行結存   u8KQV7E  
bank charge 銀行手續費   hvO$ f.i  
bank deposit 銀行存款   B K4S$B  
bank discount 銀行貼現   z"yW):X  
bank draft 銀行匯票   "Zhh>cz  
bank loan 銀行借款   jQm~F`z  
bank overdraft 銀行透支   aV|VC$  
bankers acceptance 銀行承兌   A|1xK90^XT  
bankruptcy 破產   zEO~mJzo  
bearer 持票人   "1^tVw|  
beneficiary 受益人   R|8L'H+1x  
bequest 遺產   I*Dj@f`  
bill 票據   FWW@t1)  
bill of exchange 匯票   $`W3`}#fM  
bill of lading 提單   %i3[x.M  
bills discounted 貼現票據   //|B?4kk  
bills payable 應付票據   K)   
bills receivable 應收票據   )e
'F[  
board of directors 董事會   B*O/>=_  
bonds 債券   $t^Td
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bonus 紅利   0nCiN;sA  
book value 賬面價值   v5\ALWy+p  
bookkeeper 簿記員   oY0b8=[  
bookkeeping 簿記   $dKfUlO  
branch office general ledger 支店往來賬戶   _;5zA"~c#@  
broker 經紀人   KJOb1MM  
brought down 接前   2;>uP#1]  
brought forward 接上頁   .wq j
 
budget 預算   &l]F&-  
by-product 副產品   wMN;<  
by-product sales 副產品銷售   d9S?dx  
capital 股本   v&;JVai  
capital income 資本收益   C4ktCN  
capital outlay 資本支出   oKGF'y?A>  
capital stock 股本   @.a59kP8X  
capital stock certificate 股票   F7jkl4  
carried down 移後   LlgFQfu8  
carried forward 移下頁   W&cs&>F#  
cash 現金   >f
Hu  
cash account 現金賬戶   !9HWx_,|Z  
cash in bank 存銀行現金   w@R"g%k-  
cash on delivery 交貨收款   { 
ixKc  
cash on hand 庫存現金   x?B`p"ifS  
cash payment 現金支付   /*fx`0mY)  
cash purchase 現購   {aV,h@>  
cash sale 現沽   :}fA98S  
cashier 出?#123;員   YU6|/ <8  
cashiers check 本票   r*mSnPz\q  
certificate of deposit 存款單折   p|nPu*R-\  
certificate of indebtedness 借據   x2&5zp  
certified check 保付支票   X,G"#j^  
certified public accountant 會計師   .p=J_%K}0x  
charges 費用   &g90q  
charge for remittances 匯水手續費   {g[kn^|  
charter 營業執照   ji4bz#/B0  
chartered accountant 會計師   0Cf'\2  
chattles 動產   q>K 3a1x  
check 支票   gV9bt~  
che stub 支票存根   : %AEwRZ  
closed account 己結清賬戶   G?b*e|@S  
closing 結算   w{_g"X  
closing entries 結賬紀錄   K/Y
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closing stock 期末存貨   <w*WL_P  
closing the book 結賬   T zS?WYF  
columnar journal 多欄日記賬   |BhL.  
combination 聯合   X!~y&[;[C  
commission 佣金   ( U$;0`  
commodity 商品    _}JMBIq$  
common stock 普通股   N$t<&5+  
company 公司   L1G)/Vkw  
compensation 賠償   ]G8"\J4 &  
compound interest 複利   V8WSJ=-&  
consignee 承銷人   c+z [4"rYL  
consignment 寄銷   \v=@'  
consignor 寄銷人   ;<T,W[3J  
consolidated balance sheet 合併資產負債表   C .B=E"e  
consolidated profit and loss account 合併損益表   -CF

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consolidation 合併   kd "nBb=
 
construction cost 營建成本   Hq gg*4#  
construction revenue 營建收入   =~W=}  
contract 合同   JJg;X :p  
control account 統制賬戶   4,R"(ej  
copyright 版權   HEc.3 
 
corporation 公司   3Ur_?PM+C  
cost 成本   &M3KJ I0L  
cost accounting 成本會計   j$lf>.[I  
cost of labour 勞工成本   aY.cx1"  
cost of production 生產成本   nJYIkf
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cost of manufacture 製造成本   8_Uhh
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cost of sales 銷貨成本   8b-mW>xsA  
cost price 成本價格   .w{Y3,dd>  
credit 貸方   0k5uqGLXe  
credit note 收款通知單   !"RRw&0M  
creditor 債權人   !'[?cE
og  
crossed check 橫線支票   O/#uQn}  
current account 往來活期賬戶   %;u"2L0@  
current asset 流動資產   ] `q]n  
current liability 流動負債   'xnI Nu  
current profit and loss 本期損益   +C,/B uG  
debit 借方   q=`n3+N_H~  
debt 債務   \k"CtzoX  
debtor 債務人   ^\`a-l^  
deed 契據   bd%< Jg+  
deferred assets 遞延資產   YIgHLM(  
deferred liabilities 遞延負債   5#X R1#`  
delivery 交貨   /uR/,R++  
delivery expense 送貨費   biw . ~  
delivery order 出貨單   iV#A-9  
demand draft 即期匯票   [N9yWuc  
demand note 即期票據   ;P;c!}:\b  
demurrage charge 延期費   ^
LB]  
deposit 存款   Wuk 8&P3  
deposit slip 存款單   3XDU(#  
depreciation 折舊   aMHC+R1X  
direct cost 直接成本   1+7_L`SB  
direct labour 直接人工   -$g~,dIwj  
director 董事   n= $ne2/  
discount 折扣   C'gv#!Q  
discount on purchase 進貨折扣   .GNyADQp  
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