[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。   DNO%J^  
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acceptance 承兌   iW$i%`>  
account 賬戶   KePHn:c  
accountant 會計員   }}2hI`   
accounting 會計   78#ud15Ml  
accounting system 會計制度   nu-w Qr  
accounts payable 應付賬款   Tj+WO6#V  
accounts receivable 應收賬款   !]T|=yw  
accumulated profits 累積利益   <v^.FxId  
adjusting entry ?#123;整記錄   (ajX;/  
adjustment ?#123;整   x
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administration expense 管理費用   jzp%.4/j  
advances 預付   9K(b Z{  
advertising expense 廣告費   M$A
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agency 代理   H9[.#+ln  
agent 代理人   y +vcBuX  
agreement 契約   <(%uOo$  
allotments 分配數   KJSy7F  
allowance 津貼   jGPs!64f)  
amalgamation 合併   `-2`UGB-  
amortization 攤銷   j. c H,Y  
amortized cost 應攤成本   %LmB`DqZ  
annuities 年金   [%q":I
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applied cost 已分配成本   @@&;gWr;  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   !4 fL|0  
apportioned charge 攤派費用   .YbD.
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appreciation 漲價  
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article of association 公司章程   2US8<sq+  
assessment 課稅   k0|InP7  
assets 資產   JH9CN  
attorney fee 律師費   ,)8Hl[y  
audit 審計   lPP7w`[PA  
auditor 審計員   Hqv(X=6 E0  
average 平均數   }wKU=Vm  
average cost 平均成本   35et+9  
bad debt 壞賬   0't)fnI#  
balance 餘額   iLei-\w6y  
balance sheet 資產負債表   LdV_7)  
bank account 銀行賬戶  
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bank balance 銀行結存   :PJjy6,1  
bank charge 銀行手續費   ZN/")  
bank deposit 銀行存款   V#Eq74ic  
bank discount 銀行貼現   NU"X*g-x^  
bank draft 銀行匯票   .v'8G)6g  
bank loan 銀行借款   MI3_<[  
bank overdraft 銀行透支   {fs(+ 0ei  
bankers acceptance 銀行承兌   DoA f,9|_  
bankruptcy 破產   s RB8 jY  
bearer 持票人   Wit1WI;18  
beneficiary 受益人   bcg)K`'N  
bequest 遺產   Q}]un]]Zt  
bill 票據   F
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bill of exchange 匯票   S]+}Zyg  
bill of lading 提單   z841g `:C  
bills discounted 貼現票據   Gl(,%~F9i  
bills payable 應付票據  
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bills receivable 應收票據   L;;x%>  
board of directors 董事會  
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bonds 債券   O1PdM52  
bonus 紅利   =Vfj#WL  
book value 賬面價值   J2-xn Ua]7  
bookkeeper 簿記員   1k`!w}  
bookkeeping 簿記   l\)Q3.w  
branch office general ledger 支店往來賬戶   /on p<u  
broker 經紀人   ?Z"}RMM)8  
brought down 接前   uM$=v]e^4  
brought forward 接上頁   C" {j0X`  
budget 預算   b`' ;`*AN+  
by-product 副產品   %"tf`,d~3  
by-product sales 副產品銷售   1 RL SeT  
capital 股本   j"]%6RwM]  
capital income 資本收益   1'iRx,  
capital outlay 資本支出   !&kOqc5:t<  
capital stock 股本   ZsE8eD  
capital stock certificate 股票   qH$p]+Rk 5  
carried down 移後   pc #^{-  
carried forward 移下頁   7G(X:!  
cash 現金   Hmz[pTQ|87  
cash account 現金賬戶   [(1O_X(M  
cash in bank 存銀行現金   *)Y;`Yg$  
cash on delivery 交貨收款   BF Y~::<b  
cash on hand 庫存現金   l[gL(p"W  
cash payment 現金支付   '5IJ;4 k  
cash purchase 現購   +oc}kv,h]  
cash sale 現沽   QJ QQ-  
cashier 出?#123;員   6%? NNEM  
cashiers check 本票   g`6S*&8I  
certificate of deposit 存款單折   rW6LMkt72  
certificate of indebtedness 借據   W'[!4RQL  
certified check 保付支票   1FuChd  
certified public accountant 會計師   8w$cj'  
charges 費用   q /#O :Q  
charge for remittances 匯水手續費   m{X;|-DK[  
charter 營業執照   RZ -w,~  
chartered accountant 會計師   kG E|17I  
chattles 動產   d 1z   
check 支票   ?r/7:  
che stub 支票存根   B$HQFdTli  
closed account 己結清賬戶   $iV3>>;eh  
closing 結算   Mc.KLz&,FC  
closing entries 結賬紀錄   kb>9;-%^JK  
closing stock 期末存貨   l{
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closing the book 結賬   u931^~Ci  
columnar journal 多欄日記賬   YWTo]DJV  
combination 聯合   f,$Fr I,  
commission 佣金   !R-UL#w9W'  
commodity 商品   r`5;G4UI  
common stock 普通股   79&Mc,69  
company 公司   wM><DrQ  
compensation 賠償   :x_l"y"  
compound interest 複利   E;N+B34  
consignee 承銷人   9F3`hJZRy>  
consignment 寄銷   RD~QNj9,T  
consignor 寄銷人   /(Y\ <  
consolidated balance sheet 合併資產負債表   4>(?R[:p)  
consolidated profit and loss account 合併損益表   ?p`}6s Q}  
consolidation 合併   ?H
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construction cost 營建成本   ]UM
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construction revenue 營建收入   ;$nK ^  
contract 合同   gxJ(u{2  
control account 統制賬戶   pt=[XhxC(>  
copyright 版權   H94$Xi"Bd
 
corporation 公司   Cu>pql<O  
cost 成本   ! $n^Ze2 !  
cost accounting 成本會計   aPWFb.JO4  
cost of labour 勞工成本   seJc,2Ex  
cost of production 生產成本  
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cost of manufacture 製造成本   ^ K/B[8  
cost of sales 銷貨成本   X!&=S!}  
cost price 成本價格   U9Y'eP.2  
credit 貸方   KExfa4W 3{  
credit note 收款通知單   5e/%Tue.  
creditor 債權人   l.C{A r  
crossed check 橫線支票   h1,J<B@  
current account 往來活期賬戶   ^y&l!,(A  
current asset 流動資產   w+}KX><r  
current liability 流動負債   MEg|AhP  
current profit and loss 本期損益   Q&wBX%@^L  
debit 借方   I(<1-3 ~  
debt 債務   )Y)7p//  
debtor 債務人   tr):
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deed 契據   K":-zS  
deferred assets 遞延資產   vhT9#) HI  
deferred liabilities 遞延負債   X!r!lW  
delivery 交貨  
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delivery expense 送貨費   S&|$F2M  
delivery order 出貨單   (RGl, x:  
demand draft 即期匯票   3fpX  
demand note 即期票據   wp$SO^?-  
demurrage charge 延期費   e;Q~P]x  
deposit 存款   y![h  
deposit slip 存款單   /Z \zB  
depreciation 折舊   RL($h4d9  
direct cost 直接成本   6Bs_" P[  
direct labour 直接人工   WpRi+NC}ln  
director 董事   3<B{-z  
discount 折扣   )00#Rrt 9  
discount on purchase 進貨折扣   5PdC4vI*+  
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