[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。   $l0^2o=  
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acceptance 承兌   Pdrz lu   
account 賬戶  
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accountant 會計員   oypX.nye_  
accounting 會計   :&9#p%/  
accounting system 會計制度   ^W3xw[{  
accounts payable 應付賬款   < eQS16  
accounts receivable 應收賬款   pn{Nk1Pl  
accumulated profits 累積利益   ;~tKNytD`B  
adjusting entry ?#123;整記錄   Y Gvt G U-  
adjustment ?#123;整   xzAyE5GL>  
administration expense 管理費用   u2@:[:Ao  
advances 預付   JY4 +MApN  
advertising expense 廣告費   O qHD=D[  
agency 代理   Jd7+~isu~  
agent 代理人   vsRn\Y  
agreement 契約   3{]csZvW  
allotments 分配數   cQA;Y!Q#  
allowance 津貼   eM*@ }3  
amalgamation 合併   vRVQ:fw  
amortization 攤銷   j2k,)MHu!x  
amortized cost 應攤成本   SB:-zQ5  
annuities 年金   @m<xpel  
applied cost 已分配成本   <;=?~QK%-  
applied expense 已分配費用   =M*31>"I0  
applied manufacturing expense 己分配製造費用   > CZ|Vx  
apportioned charge 攤派費用   [59_n{S 1  
appreciation 漲價   LS?3 >1g  
article of association 公司章程   ;Ze}i/ l  
assessment 課稅   K\,)9:`t  
assets 資產   HX7"w   
attorney fee 律師費   !w(J]<  
audit 審計   F$^RM3  
auditor 審計員   `DUM
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average 平均數   +A>>Ak|s  
average cost 平均成本    tux/@}I  
bad debt 壞賬   9B{,q6  
balance 餘額   &l/2[>D%4  
balance sheet 資產負債表    |'aGj  
bank account 銀行賬戶   LD0x 4zm$m  
bank balance 銀行結存   pW2NrBq@w  
bank charge 銀行手續費   :54ik,l  
bank deposit 銀行存款   ^yb3L1y  
bank discount 銀行貼現   .!/DM-C  
bank draft 銀行匯票   RpOGY{[)[  
bank loan 銀行借款   &'
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bank overdraft 銀行透支   1~zzQ:jAZ  
bankers acceptance 銀行承兌   [U5[;BNRD  
bankruptcy 破產   *%=BcV+,  
bearer 持票人   04D>h0yFf  
beneficiary 受益人   8iGS=M  
bequest 遺產   wqkD
 
bill 票據   Ej~vp2  
bill of exchange 匯票   KLBU8%  
bill of lading 提單   V|gW%Z,j  
bills discounted 貼現票據   {E@Fk,  
bills payable 應付票據   m9o{y6_j*  
bills receivable 應收票據   /Nt#|C>  
board of directors 董事會   ?#YheML?  
bonds 債券   A<fKO <d  
bonus 紅利   opU=49b  
book value 賬面價值   #^4p(eZ[}  
bookkeeper 簿記員   2Tec#eYe  
bookkeeping 簿記   aMe]6cWHV>  
branch office general ledger 支店往來賬戶   *?x$q/a  
broker 經紀人   kVz9}Xp"  
brought down 接前   *:gx1w d  
brought forward 接上頁   $P&{DOiKS  
budget 預算   =(2y$,6g?  
by-product 副產品   LM\H%=*L  
by-product sales 副產品銷售   |;sL*Vr  
capital 股本   /Jj7+?  
capital income 資本收益   %A64AJZ  
capital outlay 資本支出    DA]<30w  
capital stock 股本   uatY:GSR  
capital stock certificate 股票   ]9qY(m  
carried down 移後   n_QSuh/Wn  
carried forward 移下頁   -FpZZ8=,M2  
cash 現金   MdXOH$ps  
cash account 現金賬戶   7 ^)8DwAl  
cash in bank 存銀行現金   SQ'\Kd=  
cash on delivery 交貨收款   q)te/J @  
cash on hand 庫存現金   ])OrSsV}  
cash payment 現金支付   v=5H,4UMA  
cash purchase 現購   Pt5"q3ec{T  
cash sale 現沽   |ecK~+  
cashier 出?#123;員   jV{?.0/h|  
cashiers check 本票   niC ;WK  
certificate of deposit 存款單折   Voy
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certificate of indebtedness 借據   nVB.sab  
certified check 保付支票   vz6No%8X  
certified public accountant 會計師   Hi%)TDfv  
charges 費用   K|L&mL&8  
charge for remittances 匯水手續費   ncTPFv H5  
charter 營業執照   q8A;%.ZLG  
chartered accountant 會計師   =jv3O.zq  
chattles 動產   !]f8 0z  
check 支票   &s6;2G&L$  
che stub 支票存根   HQ /D)D  
closed account 己結清賬戶   +pUG6.j%  
closing 結算   ]31>0yj[Q  
closing entries 結賬紀錄   H=lzW_(  
closing stock 期末存貨   Fi+8|/5  
closing the book 結賬   oZ,J{I!L  
columnar journal 多欄日記賬   gGZ-B<  
combination 聯合   K@%o$S?>z_  
commission 佣金   C)UL{n  
commodity 商品   |\.:h":!0~  
common stock 普通股   TOT#l6yqdd  
company 公司   tTEw"DL_-  
compensation 賠償   #`]`gNB0Yg  
compound interest 複利   A 1Ru&fd!  
consignee 承銷人   (aC~0 #4  
consignment 寄銷   '/="bSF  
consignor 寄銷人   H 48YX(HI  
consolidated balance sheet 合併資產負債表   izDfp
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consolidated profit and loss account 合併損益表   ;*%3J$T+  
consolidation 合併   b~$8<\  
construction cost 營建成本   @7HHi~1JK  
construction revenue 營建收入   ygK@\JHn  
contract 合同   /a,"b8
 
control account 統制賬戶   IA%|OVAfF  
copyright 版權   h;Hg/jv  
corporation 公司   pO?v$Rjl  
cost 成本   a = * '  
cost accounting 成本會計   ^F)t>K$0m  
cost of labour 勞工成本   MJ"@  
cost of production 生產成本   :6gRoMb]  
cost of manufacture 製造成本   'VpzB s#  
cost of sales 銷貨成本   gV}c4>v(  
cost price 成本價格   5GK> ~2c(  
credit 貸方   vh"wXu  
credit note 收款通知單   ="p,~ivrz  
creditor 債權人   shgZru  
crossed check 橫線支票   t:x"]K  
current account 往來活期賬戶   YsO3( HS  
current asset 流動資產   bL`>#M_^  
current liability 流動負債   2P/ Sq  
current profit and loss 本期損益   DD5cUlOSu  
debit 借方   63E)RR_Lh  
debt 債務   Tw,|ZA4XH  
debtor 債務人   uc{s\_  
deed 契據   BT)PD9CN(  
deferred assets 遞延資產   Tnv,$KOhs  
deferred liabilities 遞延負債   `h%K8];<6f  
delivery 交貨   tWyl&,3?1  
delivery expense 送貨費   =AcK9?%5  
delivery order 出貨單   M3U?\g  
demand draft 即期匯票   M ~ ;]d  
demand note 即期票據   CKnPMvmz  
demurrage charge 延期費   D&o~4Qvc]  
deposit 存款   ::p%R@?  
deposit slip 存款單   ;il+C!6zpf  
depreciation 折舊   L\hid/NL
 
direct cost 直接成本   ?[]jJ  
direct labour 直接人工   ,|g&v/WlC%  
director 董事   ]GT+UX  
discount 折扣   .sjv"D"  
discount on purchase 進貨折扣   {[4.<|2
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