[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。   w(X
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acceptance 承兌   nD>X?yz2  
account 賬戶   k`]76C7  
accountant 會計員   e6qIC*C!  
accounting 會計   o8IqO'  
accounting system 會計制度   Zm|il9y4m  
accounts payable 應付賬款   B<h4ZK%  
accounts receivable 應收賬款   LWSy"Cs *  
accumulated profits 累積利益   ;05lwP*r]  
adjusting entry ?#123;整記錄   Z![#Uz.z  
adjustment ?#123;整   kK 5~hpv  
administration expense 管理費用   0}'/pN>  
advances 預付   NS+uiy  
advertising expense 廣告費   v&%W*M0q@  
agency 代理   {ehYE^%N  
agent 代理人   7~ZG"^k  
agreement 契約   PJe\PGh  
allotments 分配數   eI|~neh  
allowance 津貼   cIkA ~F  
amalgamation 合併   #BS!J&a  
amortization 攤銷   ;A*sub  
amortized cost 應攤成本   W~i0.rg|>  
annuities 年金   6& hiW]Adm  
applied cost 已分配成本   ~
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applied expense 已分配費用   ?qn4ea-\P  
applied manufacturing expense 己分配製造費用   e%{7CR'~TD  
apportioned charge 攤派費用   [xDIK8d:I  
appreciation 漲價   gu'+kw  
article of association 公司章程   ?Iaqbt%2  
assessment 課稅   Z3ODZfu>  
assets 資產   wLt0Fq6QG  
attorney fee 律師費   %$Q!'+YW  
audit 審計   '=Jz}F <  
auditor 審計員   #-R]HLW*  
average 平均數   I/v#!`L  
average cost 平均成本   _+}hId  
bad debt 壞賬   P>x88M  
balance 餘額   6O 2sa-{d  
balance sheet 資產負債表   4
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bank account 銀行賬戶   R_Bf JD.  
bank balance 銀行結存   |L-- j  
bank charge 銀行手續費   b+Vlq7Bc  
bank deposit 銀行存款   ilQ\
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bank discount 銀行貼現   ]x3 )OjH  
bank draft 銀行匯票   AP=SCq;  
bank loan 銀行借款   G`;mSq6i  
bank overdraft 銀行透支    TL
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bankers acceptance 銀行承兌   ZC^?ng  
bankruptcy 破產   ]Rp<64I o  
bearer 持票人   'Nx"_jQ  
beneficiary 受益人   `<Hc,D; p  
bequest 遺產   m5KLi &R  
bill 票據   MzlE  
bill of exchange 匯票   E!I4I'  
bill of lading 提單   ypfjF@OT  
bills discounted 貼現票據   }JT&lyO< b  
bills payable 應付票據   8-K4*(-dL
 
bills receivable 應收票據   H-X5A\\5  
board of directors 董事會   WCp[6g&%O  
bonds 債券   lWf(!=0m  
bonus 紅利   K:pG<oV|}  
book value 賬面價值   MUN:}S  
bookkeeper 簿記員   2fPMZ7Zd3  
bookkeeping 簿記   d{C8}U  
branch office general ledger 支店往來賬戶   ) S_%Ip  
broker 經紀人   "DJ%Yo  
brought down 接前   o9v9 bL+X  
brought forward 接上頁   sn@)L~$V  
budget 預算   H@k$sZ.  
by-product 副產品   A+3=OBpkW0  
by-product sales 副產品銷售   #KtV4)(  
capital 股本   dsbz\w3:  
capital income 資本收益   Ew9MWlk  
capital outlay 資本支出   q93V'[)F  
capital stock 股本   mFIIqkUAL  
capital stock certificate 股票   a$6pA@7}  
carried down 移後   /J,&G: E r  
carried forward 移下頁   W*4!A\K  
cash 現金   _)#~D*3  
cash account 現金賬戶   2L1Azx  
cash in bank 存銀行現金   VAa;XVmB  
cash on delivery 交貨收款   8[8U49V9(  
cash on hand 庫存現金   !|Y&h0e  
cash payment 現金支付   ['0^gN$:e  
cash purchase 現購   -%t8a42  
cash sale 現沽   uYc&Q$U  
cashier 出?#123;員   \<y#$:4r<8  
cashiers check 本票   q?&JS  
certificate of deposit 存款單折   R"PO@v  
certificate of indebtedness 借據   Mz6|#P}.s  
certified check 保付支票   $I/RN  
certified public accountant 會計師   Q $>SYvW  
charges 費用    q.lh  
charge for remittances 匯水手續費   _LZ 442  
charter 營業執照   NW Pd~l+  
chartered accountant 會計師   a.AEF P4N  
chattles 動產   j!`2Z@  
check 支票   sZU Ao&  
che stub 支票存根   W@FGU  
closed account 己結清賬戶   ;WL0  
closing 結算   6[>Zy)P  
closing entries 結賬紀錄   9, 792b  
closing stock 期末存貨   w;^7FuBa C  
closing the book 結賬   /s`xPxvt  
columnar journal 多欄日記賬   5cl%>U  
combination 聯合   !myF_cv}'  
commission 佣金   c1_?Z  
commodity 商品   wijY]$  
common stock 普通股   )i>T\B  
company 公司   rB5+~ K@  
compensation 賠償   k8"[)lDc.  
compound interest 複利   OB~74}3;  
consignee 承銷人   ^KFwO=I@PV  
consignment 寄銷   {pB9T3ry]  
consignor 寄銷人   rYr.mX  
consolidated balance sheet 合併資產負債表   (fWQ?6[  
consolidated profit and loss account 合併損益表   I~Zm**L  
consolidation 合併   ' 9  
construction cost 營建成本   .DHRPel  
construction revenue 營建收入   4'# _b  
contract 合同   aw/5#(1R  
control account 統制賬戶   J)Td'iT(  
copyright 版權   V?cUQghHg  
corporation 公司   eM`"$xc Oe  
cost 成本   sFxciCpN  
cost accounting 成本會計   $(%t^8{a~G  
cost of labour 勞工成本   nyB~C7zR  
cost of production 生產成本   :YZMRJL
 
cost of manufacture 製造成本   aG\B?pn-  
cost of sales 銷貨成本   bwh.ekf8  
cost price 成本價格   wD&b[i  
credit 貸方   zHCz[jlrMq  
credit note 收款通知單   sWnU*Q  
creditor 債權人   b}r3x&)  
crossed check 橫線支票   (wIpq<%  
current account 往來活期賬戶   [VP~~*b  
current asset 流動資產   /=qn1  
current liability 流動負債   `_v|O{DC{  
current profit and loss 本期損益   )Hy|K1  
debit 借方   Gwkp(
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debt 債務   RA+k/2]y!  
debtor 債務人   ?wx|n_3<:  
deed 契據   07+Qai-]  
deferred assets 遞延資產   8~|PZ,oZ  
deferred liabilities 遞延負債    `#lNur\x  
delivery 交貨   R#Bdfmldq  
delivery expense 送貨費   g< {jgF  
delivery order 出貨單   vQ}llA h  
demand draft 即期匯票   r 6STc,%5  
demand note 即期票據   I(Yyg,1Z  
demurrage charge 延期費   f"5vpU^5*  
deposit 存款   H;$OCDRC  
deposit slip 存款單   jM90 gPX>,  
depreciation 折舊   6]^}GyM!  
direct cost 直接成本   U{o0P
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direct labour 直接人工   r#pC0Yj!3  
director 董事   UpS`KgF"v  
discount 折扣   'DQKpk'  
discount on purchase 進貨折扣   ( Qw"^lE3  
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