[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。   yUN>mD-  
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acceptance 承兌   hOYP~OR  
account 賬戶   GHO6$iM)[  
accountant 會計員   m:c0S8#:  
accounting 會計   3U'l'H,  
accounting system 會計制度   7u:QT2=&  
accounts payable 應付賬款   =&)R2pLs*  
accounts receivable 應收賬款   yG^pND>_df  
accumulated profits 累積利益   xkQT#K=i  
adjusting entry ?#123;整記錄   }tQ^ch;Q  
adjustment ?#123;整   J(SGaHm@  
administration expense 管理費用   [@2$W?0i  
advances 預付   DUwms"I,%  
advertising expense 廣告費   xX@9wNYD  
agency 代理   "y60YYn-#J  
agent 代理人    "8Lv  
agreement 契約   A6 RwLX  
allotments 分配數   /I:&P Pff  
allowance 津貼   a+j"8tHu$  
amalgamation 合併   y[zjs^-vCv  
amortization 攤銷   AwZz}J+  
amortized cost 應攤成本   vSY YetL  
annuities 年金   e|q~t {=9S  
applied cost 已分配成本   iz0:  
applied expense 已分配費用   TkVqv v  
applied manufacturing expense 己分配製造費用   >uYU_/y$2  
apportioned charge 攤派費用   ltKMvGEF  
appreciation 漲價   OlgM7Vrl  
article of association 公司章程   !;K zR&  
assessment 課稅   L4ZB0PmN'  
assets 資產   UjMWSPEBy  
attorney fee 律師費   y&V'GhW!dd  
audit 審計   T:".{h-i  
auditor 審計員   ff]fN:}V  
average 平均數   4(,M&NC  
average cost 平均成本   lqmr`\@)  
bad debt 壞賬   Z@bSkO<Y  
balance 餘額   ;0`IFtz  
balance sheet 資產負債表   =2YXh,i  
bank account 銀行賬戶   F,V|In  
bank balance 銀行結存   ]0g p.R  
bank charge 銀行手續費   Ro;I%j  
bank deposit 銀行存款   r`pf%9k  
bank discount 銀行貼現   rM? J40&.  
bank draft 銀行匯票   ;/H/Gn+  
bank loan 銀行借款   pK ^$^*#  
bank overdraft 銀行透支   Mcq!QaO}&  
bankers acceptance 銀行承兌   4_# (y^9  
bankruptcy 破產   %j2$ ezud  
bearer 持票人   t*)!BZ  
beneficiary 受益人   ]^Xj!01~  
bequest 遺產   IyM:9=}5  
bill 票據   "y5bODq3t  
bill of exchange 匯票   5#y_EpL"  
bill of lading 提單   oArXP\#  
bills discounted 貼現票據   Ug384RzHN  
bills payable 應付票據   <AK9HPxP  
bills receivable 應收票據   >x6)AH.  
board of directors 董事會   #$]8WSl  
bonds 債券   ]]e>Jym  
bonus 紅利   h lSav?V_  
book value 賬面價值   saDu'SmYV  
bookkeeper 簿記員   C=IN "  
bookkeeping 簿記   [KCR@__  
branch office general ledger 支店往來賬戶   Xq<_r^  
broker 經紀人   p 16+(m  
brought down 接前   4P"XT  
brought forward 接上頁   dn:\V?9  
budget 預算   !R@jbM  
by-product 副產品   p=^6V"'  
by-product sales 副產品銷售  
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capital 股本   m77!i>V)  
capital income 資本收益   >UV}^OO  
capital outlay 資本支出   dk"@2%xJ2d  
capital stock 股本   t/3HX]B_  
capital stock certificate 股票   ^8YBW<9  
carried down 移後   1f'msy/  
carried forward 移下頁   ,`YIcr
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cash 現金   _xy[\X;9  
cash account 現金賬戶   y7R=zkd C9  
cash in bank 存銀行現金   H/Rzs$pnv  
cash on delivery 交貨收款   4j'`
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cash on hand 庫存現金   t<j_` %`8  
cash payment 現金支付   +n$ruoRJh  
cash purchase 現購   }8s&~fH  
cash sale 現沽   %;|dEY
 
cashier 出?#123;員   $My~sN8  
cashiers check 本票   /8Z
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certificate of deposit 存款單折   URt+MTU[  
certificate of indebtedness 借據   owI:Qs_/4  
certified check 保付支票   Wyow MFp  
certified public accountant 會計師   0{u%J%;  
charges 費用   h0HK~S#xBv  
charge for remittances 匯水手續費   =''b`T$  
charter 營業執照   0c8_&  
chartered accountant 會計師   EziGkbpd@  
chattles 動產   JIHIKH-#  
check 支票   "@|rU4Y  
che stub 支票存根   X[f)0w%  
closed account 己結清賬戶   mahNQ5W*)  
closing 結算   Q04 `+Vr  
closing entries 結賬紀錄   z-:>[Sn  
closing stock 期末存貨   %<'.c9u5  
closing the book 結賬   ZLdIEBi=  
columnar journal 多欄日記賬   S
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combination 聯合   -yTIv*y  
commission 佣金   A)Rh Bi  
commodity 商品   & JJ*?Dl  
common stock 普通股   4sW~7:vU  
company 公司   da_0{;wR  
compensation 賠償   K V  
compound interest 複利   'KT(;Vof  
consignee 承銷人   "Nz@jv?  
consignment 寄銷   %o{IQ4Lz#  
consignor 寄銷人   1L!jI2~x}  
consolidated balance sheet 合併資產負債表   @`8a3sL)  
consolidated profit and loss account 合併損益表   ez)Ks`  
consolidation 合併   $$< I}eMd>  
construction cost 營建成本   jzZ
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construction revenue 營建收入   N8x.D-=gG  
contract 合同   <"xqt7f  
control account 統制賬戶   m~fDDQs  
copyright 版權   c@)?V>oe  
corporation 公司   <P6d -+  
cost 成本   ' I!/I  
cost accounting 成本會計   eT]*c?"  
cost of labour 勞工成本   0PsQ 1[1  
cost of production 生產成本   ^U96p0H"T  
cost of manufacture 製造成本   6l &!4r@}  
cost of sales 銷貨成本   i1A<0W|  
cost price 成本價格   6Z2|j~  
credit 貸方   
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credit note 收款通知單   ,"{e$|iY  
creditor 債權人   VeZd\Oe  
crossed check 橫線支票   ~C>Q+tR8  
current account 往來活期賬戶   x;-D}#  
current asset 流動資產   +Ar4X-A{y  
current liability 流動負債   q^n LC6q  
current profit and loss 本期損益   <*-8E
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debit 借方   X8?@Y@  
debt 債務   ;ceg:-Zqo  
debtor 債務人   O=lRI)6w@e  
deed 契據   n%iL+I  
deferred assets 遞延資產   H@~tJ\L  
deferred liabilities 遞延負債   9 `q(_\x  
delivery 交貨   nZc6 *jiz  
delivery expense 送貨費   Msfxce  
delivery order 出貨單   jp@X,HES  
demand draft 即期匯票   csxn"Dz\  
demand note 即期票據   -1`}|t;  
demurrage charge 延期費   MpvGF7H  
deposit 存款   aNQ(xiskb  
deposit slip 存款單   wL^x9O|`p9  
depreciation 折舊   m}zXy\  
direct cost 直接成本   ;l `Ufx  
direct labour 直接人工   JO&RuAq  
director 董事   NYs<`6P:Y  
discount 折扣   Qu7ML]e?z  
discount on purchase 進貨折扣   |TkicgeS  
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