[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。   =WC
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acceptance 承兌   unYPvrd  
account 賬戶   x?6^EB|@  
accountant 會計員   lKQjG+YF  
accounting 會計   :1'1
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accounting system 會計制度   4myikeUR_  
accounts payable 應付賬款   :n<l0
  
accounts receivable 應收賬款   F9w2+z.  
accumulated profits 累積利益   5-a^Frmg#"  
adjusting entry ?#123;整記錄   \py&v5J)s!  
adjustment ?#123;整   S% ptG$Z  
administration expense 管理費用   [PrJf"Z "  
advances 預付   4u p7:?  
advertising expense 廣告費   '
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agency 代理   t(,2x%{  
agent 代理人   " d~M\Az  
agreement 契約   T?n[1%K  
allotments 分配數   %RIu'JXi  
allowance 津貼   'bji2#z[  
amalgamation 合併   muK)Yw[#N  
amortization 攤銷   w0>5#jq#r  
amortized cost 應攤成本   1:h(8%H@"  
annuities 年金   ,^iT,MgNNf  
applied cost 已分配成本   E
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applied expense 已分配費用   ,=ju^_^sA  
applied manufacturing expense 己分配製造費用   "H=fWz5z  
apportioned charge 攤派費用   +ZwTi!W  
appreciation 漲價   R8% u9o  
article of association 公司章程   N:^
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assessment 課稅    Mv%B#J  
assets 資產   iee`Yg!EOH  
attorney fee 律師費   @$ )C pg  
audit 審計   5',b~Pp  
auditor 審計員   iQh:y:Jo1&  
average 平均數   9mv6  
average cost 平均成本   [di&N!Ao  
bad debt 壞賬   fK4O N'[R:  
balance 餘額   ]_y;Igaj  
balance sheet 資產負債表   7z&^i-l.  
bank account 銀行賬戶   |Pse=_
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bank balance 銀行結存   ,l)AYu!q4F  
bank charge 銀行手續費   K8iQ
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bank deposit 銀行存款   n<[H!4  
bank discount 銀行貼現   +zFEx%3^  
bank draft 銀行匯票   w^$$'5=  
bank loan 銀行借款   j]9,yi  
bank overdraft 銀行透支   v@!r$jZ  
bankers acceptance 銀行承兌   3A b_Z  
bankruptcy 破產   xiQd[[(sM  
bearer 持票人   sMw"C~XL  
beneficiary 受益人   4,6?sTuX  
bequest 遺產   3V/|"R2s  
bill 票據   na/,1iI<  
bill of exchange 匯票   w4&-9[@Y  
bill of lading 提單   m`3gNox  
bills discounted 貼現票據   o, qBMo^.  
bills payable 應付票據   0 vz!)  
bills receivable 應收票據   5sMyH[5zY  
board of directors 董事會   +m6acu)N.  
bonds 債券   Eid~4a  
bonus 紅利   4kLTKm:G  
book value 賬面價值   k*T&>$k}^  
bookkeeper 簿記員   QTI^?@+N>  
bookkeeping 簿記   Su` ] ku'  
branch office general ledger 支店往來賬戶   #mv~1tL  
broker 經紀人   Mw$.B#  
brought down 接前   ViG-tb  
brought forward 接上頁   }l@7t&T|  
budget 預算   cy_zEJjbD  
by-product 副產品   r%oXO]X  
by-product sales 副產品銷售   A `=.F  
capital 股本   cA B^]j  
capital income 資本收益   )Rw O2H  
capital outlay 資本支出   P?U}@
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capital stock 股本   !%yd'"6Dl  
capital stock certificate 股票   T+<OlXpL  
carried down 移後   \E:l E/y  
carried forward 移下頁   $QuSmA<4lS  
cash 現金   a`QKNrA2  
cash account 現金賬戶   "C%* 'k  
cash in bank 存銀行現金   LfS]m>>e  
cash on delivery 交貨收款   NIOWjhi[Jn  
cash on hand 庫存現金   WO6;K]  
cash payment 現金支付   h|&qWv  
cash purchase 現購   k'Z$#  
cash sale 現沽   gNo}\ lm4V  
cashier 出?#123;員   >!2d77I  
cashiers check 本票   QW"BGg~6c  
certificate of deposit 存款單折   J|I&{  
certificate of indebtedness 借據   V\><6v  
certified check 保付支票   ~bk+JK- >  
certified public accountant 會計師   'x\{sv  
charges 費用   DC%H(2  
charge for remittances 匯水手續費   oQ8If$a}  
charter 營業執照   +LAjh)m  
chartered accountant 會計師   AVv8Hhd  
chattles 動產   I!-5 #bxD  
check 支票    }>u<,
 
che stub 支票存根  
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closed account 己結清賬戶   2(sq*!tX  
closing 結算   Ni 5Su  
closing entries 結賬紀錄   *6%r2l'kZ  
closing stock 期末存貨   :>otlI<0t  
closing the book 結賬   (!`]S>_w9  
columnar journal 多欄日記賬   % 2lcc"'  
combination 聯合   at `\7YfQp  
commission 佣金   ['n;e:*  
commodity 商品   a7Rg!% r  
common stock 普通股   @=1kr ^i  
company 公司   VjVL/SO/  
compensation 賠償   |F#L{=B  
compound interest 複利   c 7uryL  
consignee 承銷人   Syj7K*,%bZ  
consignment 寄銷   ?rgk  
consignor 寄銷人   oVSq#I4  
consolidated balance sheet 合併資產負債表   i^'Uod0d.  
consolidated profit and loss account 合併損益表   0 <T/P+|  
consolidation 合併   i.`RQZ$,/  
construction cost 營建成本   u?n{r  
construction revenue 營建收入   }PDNW  
contract 合同   !EQMTF=(  
control account 統制賬戶   %@d~)f  
copyright 版權   U$(AZ|0  
corporation 公司   PH}^RR{H[  
cost 成本   9>"To  
cost accounting 成本會計   C7[CfcP A  
cost of labour 勞工成本   )FrXD3p  
cost of production 生產成本   
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cost of manufacture 製造成本   ,HQaS9vBQ  
cost of sales 銷貨成本   Q@lJ|  
cost price 成本價格   F$Q@UVA  
credit 貸方   [!E8C9Q#!  
credit note 收款通知單   -F
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creditor 債權人   M6b; DQ  
crossed check 橫線支票   3;J)&(j0  
current account 往來活期賬戶   fXHNm$"n  
current asset 流動資產   Vi~F Q  
current liability 流動負債   wz P")}[0  
current profit and loss 本期損益   5'Fh_TXTD  
debit 借方   9H<6k*  
debt 債務   \;>idbV  
debtor 債務人  
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deed 契據   vK?{Z^J][  
deferred assets 遞延資產   Px)/`'D  
deferred liabilities 遞延負債   >Cjb|f3'i}  
delivery 交貨   kOGpe'bV  
delivery expense 送貨費   R3$K[Lv,  
delivery order 出貨單   i}5 #n

 
demand draft 即期匯票   |h,aV(Q  
demand note 即期票據   b)A$lP%`  
demurrage charge 延期費   F_$K+6  
deposit 存款   ega
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deposit slip 存款單   |'2E'?\/x  
depreciation 折舊   5[|MO.CB$  
direct cost 直接成本   N*Owfr1N  
direct labour 直接人工   dB`YvKr#  
director 董事   %@{);5[  
discount 折扣   eFPDW;  
discount on purchase 進貨折扣   B%L0g.D"  
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