[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。   ujNt(7Cz  
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acceptance 承兌   ! fX9*0L  
account 賬戶   Xi
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accountant 會計員   ~W/}:;  
accounting 會計   z,os MS  
accounting system 會計制度   V!}L<cN  
accounts payable 應付賬款   r)%4-XeV  
accounts receivable 應收賬款   @p"NJx"  
accumulated profits 累積利益   ;_wMWl0F  
adjusting entry ?#123;整記錄   wz)m{:b<  
adjustment ?#123;整   |H<|{{E  
administration expense 管理費用   Rgs3A)[`d/  
advances 預付   mf#fA2[  
advertising expense 廣告費   i~ROQMN1  
agency 代理   % M+s{ l  
agent 代理人   >5df@ _'  
agreement 契約   |M]sk?"^  
allotments 分配數   ^U" q|[qy  
allowance 津貼   _4~k3%w\`l  
amalgamation 合併   frk7^5  
amortization 攤銷   fyGCfM  
amortized cost 應攤成本   I S.F
 
annuities 年金   69?I?,7  
applied cost 已分配成本   ^]KIgGv\  
applied expense 已分配費用   D@2Ya/c  
applied manufacturing expense 己分配製造費用   ]C+eJ0"A  
apportioned charge 攤派費用   nO-d"S*  
appreciation 漲價   AK%=DVkM  
article of association 公司章程   =tLU]  
assessment 課稅   ~igRg~k:/  
assets 資產   M3)v- "  
attorney fee 律師費   jDFp31_ X  
audit 審計   uFMs^^#  
auditor 審計員   Z<w,UvJa  
average 平均數   rK*hTjVn  
average cost 平均成本   S|s3}]g9  
bad debt 壞賬   }#YIl@E  
balance 餘額   l85O-g}M  
balance sheet 資產負債表   $Gr4sh!cE  
bank account 銀行賬戶   #^"hqNwA  
bank balance 銀行結存   s_x=^S3~LO  
bank charge 銀行手續費   D[+|^,^>  
bank deposit 銀行存款   cF-Jc}h  
bank discount 銀行貼現   aS3P(s L  
bank draft 銀行匯票   #}nBS-+  
bank loan 銀行借款   LqM
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bank overdraft 銀行透支   iJ5e1R8tN  
bankers acceptance 銀行承兌  
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bankruptcy 破產   ?<-wHj)  
bearer 持票人   $z~jnc  
beneficiary 受益人   i%#th'C!P  
bequest 遺產   o:p{^D@#k  
bill 票據   ftDVxKDE?S  
bill of exchange 匯票   ]Fb8.q5(Y  
bill of lading 提單   r[Zg 2  
bills discounted 貼現票據   fp`U?S6  
bills payable 應付票據   k?!
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bills receivable 應收票據   hnH)Jy;>  
board of directors 董事會   -i| /JH  
bonds 債券   bEBZ!ghU  
bonus 紅利   ddGkk@C A  
book value 賬面價值   ?*B;514  
bookkeeper 簿記員   $%lHj+(  
bookkeeping 簿記   l6r%nHP@  
branch office general ledger 支店往來賬戶   lr)G:I#|  
broker 經紀人   =>E44v  
brought down 接前   X20<r?^,,  
brought forward 接上頁   M'pY-/.  
budget 預算   yYVW"m  
by-product 副產品   n=lggBRx  
by-product sales 副產品銷售   >b[4  
capital 股本   \ x>NB  
capital income 資本收益   "j*fVn  
capital outlay 資本支出   s|Imz<IE  
capital stock 股本   |:`?A3^m#  
capital stock certificate 股票   NB~*sP-l&  
carried down 移後   s?1-$|*  
carried forward 移下頁   0j-F6a*p'1  
cash 現金   LR 8e|
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cash account 現金賬戶   A- <.#  
cash in bank 存銀行現金   MVu[gB  
cash on delivery 交貨收款   h8Dtq5t4  
cash on hand 庫存現金   s (l+{b &  
cash payment 現金支付   V}3~7(  
cash purchase 現購   A5(kOtgiT  
cash sale 現沽   LIm$Wl1U  
cashier 出?#123;員   {
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cashiers check 本票   *J*zml3  
certificate of deposit 存款單折   <"j"h=tm}  
certificate of indebtedness 借據   55u^u F  
certified check 保付支票   bCe[nmE2  
certified public accountant 會計師   +'{:zN5m  
charges 費用   EX[l0]fj  
charge for remittances 匯水手續費   ?w|\7T.?  
charter 營業執照   l,~ N~?  
chartered accountant 會計師   ;NvhL|R  
chattles 動產   ?Mgt5by
 
check 支票   z^SN#v$  
che stub 支票存根   {d{WMq$  
closed account 己結清賬戶   (RI>aDGRH  
closing 結算   dqK  
closing entries 結賬紀錄   btkMY<o7  
closing stock 期末存貨   }J4BxBuV8  
closing the book 結賬   Ezo" f  
columnar journal 多欄日記賬   3oNt]2w/'  
combination 聯合   A=l?IC@O  
commission 佣金   n^I|}u\  
commodity 商品   &El[  
common stock 普通股   `s|\"@ 2  
company 公司   d3\l9R
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compensation 賠償   ]"7El;2z  
compound interest 複利   6.(]}?g1f  
consignee 承銷人   pB{ f-M:D  
consignment 寄銷   C$EFh4  
consignor 寄銷人   |x}&wFV  
consolidated balance sheet 合併資產負債表    T!O3(  
consolidated profit and loss account 合併損益表   RvZryA*vu  
consolidation 合併   ZS 7)(j$.  
construction cost 營建成本   x Ps&CyI  
construction revenue 營建收入   *jqPKK/  
contract 合同   hKH Q!`&v  
control account 統制賬戶   q0xE&[C[M  
copyright 版權   e>s.mH6A  
corporation 公司   jDkc~Wwa  
cost 成本   r> D[5B  
cost accounting 成本會計   v6, o/3Ex  
cost of labour 勞工成本   N'q/7jOy  
cost of production 生產成本   }9fV[zO  
cost of manufacture 製造成本   9Y*VzQE  
cost of sales 銷貨成本   T<_1|eH  
cost price 成本價格   ;Ef)7GE@\[  
credit 貸方   iJ~iJ'vf  
credit note 收款通知單   +HVG5l  
creditor 債權人   [Nzg 8FP  
crossed check 橫線支票   m'vOFP)'  
current account 往來活期賬戶   pRyS8'  
current asset 流動資產   6CzvRvA*P  
current liability 流動負債   Wg3WE1V  
current profit and loss 本期損益   r+WP
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debit 借方   3hpz.ISk  
debt 債務   Fb`7aFIf  
debtor 債務人   qy0_1xT-  
deed 契據   d+wNGN  
deferred assets 遞延資產   7H@Cy}a  
deferred liabilities 遞延負債   N"Nd$4  
delivery 交貨   iH -x  
delivery expense 送貨費   fn"jYSy  
delivery order 出貨單   s(DaPhL6Qm  
demand draft 即期匯票   M<me\s)  
demand note 即期票據   5=;I|l,  
demurrage charge 延期費   ^a0-5  
deposit 存款   XVK[p=cIL  
deposit slip 存款單   MLDg).5  
depreciation 折舊   pJ@DHj2@  
direct cost 直接成本   k?*DBXJv  
direct labour 直接人工   97=YFK~*  
director 董事   Ab|NjY:  
discount 折扣   p9bxhnn|  
discount on purchase 進貨折扣   'jO-e^qT  
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