[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。   <JV"@H=  
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acceptance 承兌   FJ %  
account 賬戶   p|Q*5
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accountant 會計員   fm(e3]  
accounting 會計   ]D@0|  
accounting system 會計制度   ovwQ2TuK  
accounts payable 應付賬款   f)g7 3=  
accounts receivable 應收賬款   2-"0 ^n{  
accumulated profits 累積利益   0vVV%,v  
adjusting entry ?#123;整記錄   =)E,8L  
adjustment ?#123;整   H)aQ3T4N5  
administration expense 管理費用   w|CZ7|6  
advances 預付   l3Lyea:  
advertising expense 廣告費   Up:<=Kgci  
agency 代理   @h*fFiY&{  
agent 代理人   +uBLk0/)>  
agreement 契約   q~@]W=  
allotments 分配數   /s-A?lw^2  
allowance 津貼   v^ /Q 8Q  
amalgamation 合併   +3a?`Z  
amortization 攤銷   zNY)'  
amortized cost 應攤成本   `xz<>g9e  
annuities 年金   '{[5M!B  
applied cost 已分配成本   k^ YO%_  
applied expense 已分配費用   dJv!Dts')C  
applied manufacturing expense 己分配製造費用   #/NS&_Ge0s  
apportioned charge 攤派費用   xl"HotsX-x  
appreciation 漲價   *26334B.R  
article of association 公司章程   `;YU.*  
assessment 課稅   uZZU{U9h  
assets 資產   R
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attorney fee 律師費   XxDaz1  
audit 審計   U~W
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auditor 審計員   >XO
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average 平均數   2o#,kGd  
average cost 平均成本   mKT>,M  
bad debt 壞賬   LGc&o]k  
balance 餘額   GZ{]0$9I'  
balance sheet 資產負債表   <" @zn  
bank account 銀行賬戶   H"Klj_<dH0  
bank balance 銀行結存   lc_E!"1  
bank charge 銀行手續費   VyRsPg[(  
bank deposit 銀行存款   /t6X(*xoy  
bank discount 銀行貼現   @Kf_z5tm:  
bank draft 銀行匯票   LTJc,3\,  
bank loan 銀行借款   goJ|oi  
bank overdraft 銀行透支   0 a~HiIh  
bankers acceptance 銀行承兌   66#
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bankruptcy 破產   Cda!
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bearer 持票人   ~2d:Q6  
beneficiary 受益人   k'$!(*]\b  
bequest 遺產   m=Q[\.Ra  
bill 票據   :L_BG)dM  
bill of exchange 匯票   pq:7F  
bill of lading 提單   84i_k  
bills discounted 貼現票據  
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bills payable 應付票據   M7>(hVEAW'  
bills receivable 應收票據   -`f04_@>d  
board of directors 董事會   l{VSb92f  
bonds 債券   /%A;mlf{  
bonus 紅利   AF43$6KZP$  
book value 賬面價值   F`nb21{0y&  
bookkeeper 簿記員   Qm8)4?FZ  
bookkeeping 簿記   N$TL;T>  
branch office general ledger 支店往來賬戶   BZb]SoA
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broker 經紀人   )2DQ>cm  
brought down 接前   \@}#Gez  
brought forward 接上頁   w[_x(Ojq;  
budget 預算   PY3ps2^K.  
by-product 副產品   CC;! <km  
by-product sales 副產品銷售   B/Gd(S`@q  
capital 股本   yAL1O94  
capital income 資本收益   W>M~Sk$v  
capital outlay 資本支出   e4I^!5)N  
capital stock 股本   8h<ehNX ^I  
capital stock certificate 股票   OzT#1T1'c  
carried down 移後   i)Lp7m z  
carried forward 移下頁   AM} brO  
cash 現金   }j1!j&&  
cash account 現金賬戶   dbS +  
cash in bank 存銀行現金   l7JY]?p  
cash on delivery 交貨收款   .$", *d  
cash on hand 庫存現金   $KjTa#[RX7  
cash payment 現金支付   ^MD;"A<  
cash purchase 現購   n:U>Fj>q  
cash sale 現沽   7ou46v|m5  
cashier 出?#123;員   hNXBVIL<&  
cashiers check 本票   NZu)j["  
certificate of deposit 存款單折   AGYm';z3  
certificate of indebtedness 借據   a;$P:C{gj?  
certified check 保付支票   xjdw'v+qZo  
certified public accountant 會計師   ZyR_6n>L$  
charges 費用   (#q<\`  
charge for remittances 匯水手續費   XE}H3/2  
charter 營業執照   ig0u^BC  
chartered accountant 會計師   9umGIQHnil  
chattles 動產   `ya;:$(6  
check 支票   i.iio-  
che stub 支票存根   ]%RNA:(F'  
closed account 己結清賬戶   ^IgY d*5  
closing 結算   kqvow3u  
closing entries 結賬紀錄   %HtuR2#ca  
closing stock 期末存貨   |m,VTViv;i  
closing the book 結賬   ZX b}91rzt  
columnar journal 多欄日記賬   iy\KzoB  
combination 聯合   kE;O7sN   
commission 佣金   7.<^j[?  
commodity 商品   }8'&r(cN4  
common stock 普通股   5;)*T6Y  
company 公司   0;~yZ?6_F  
compensation 賠償   (I{ $kB"p  
compound interest 複利   %u p}p/?  
consignee 承銷人   1'6cGpZY  
consignment 寄銷   0MIUI<;j  
consignor 寄銷人   %-;bu|  
consolidated balance sheet 合併資產負債表   _-cK{  
consolidated profit and loss account 合併損益表   iO!6}yJ*V  
consolidation 合併   (L6Cy%KgV  
construction cost 營建成本   f?Bj _z  
construction revenue 營建收入   t~ K%.|'0  
contract 合同   ARh6V&Hi-  
control account 統制賬戶   7z~Ghz  
copyright 版權   (UEXxUdQ_Q  
corporation 公司   -E&e1u,Mi  
cost 成本   |bZM/U=  
cost accounting 成本會計   N4^5rrkL  
cost of labour 勞工成本   FQeYx-7  
cost of production 生產成本   H5wb_yBQ+  
cost of manufacture 製造成本   #Gv{UU$]  
cost of sales 銷貨成本   (N~$x  
cost price 成本價格   UWG+#,1J.\  
credit 貸方   00vBpsZj2;  
credit note 收款通知單   Y'"N"$n'_  
creditor 債權人   {^q)^<#JT  
crossed check 橫線支票   h:qHR] 8dZ  
current account 往來活期賬戶   Q]JX`HgPaU  
current asset 流動資產   HV]Ze>}  
current liability 流動負債   Ef7:y|?  
current profit and loss 本期損益   ]j.k?P$U}  
debit 借方   oJ;rc{n-  
debt 債務   1]4^V7y  
debtor 債務人   ~o15#Pfn/  
deed 契據   X} JOX9pK  
deferred assets 遞延資產   &d$
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deferred liabilities 遞延負債    #ch  
delivery 交貨   Wr|G:(kw\!  
delivery expense 送貨費   }VRvsZ  
delivery order 出貨單   v"1Po_`  
demand draft 即期匯票   )Id2GV~2B  
demand note 即期票據   k&s; {|!  
demurrage charge 延期費   3(lVmfk  
deposit 存款   z%"Ai)W/{  
deposit slip 存款單   E'dX)J9e$/  
depreciation 折舊   k khE}qSD  
direct cost 直接成本   ;[5r7 jHU  
direct labour 直接人工   ,jh~;, w2  
director 董事   *{/@uO  
discount 折扣   4~u9B/v
 
discount on purchase 進貨折扣   K84
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