[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。   I7\ &Z q  
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acceptance 承兌   mf|pNiQ,  
account 賬戶   g>7Y~_}  
accountant 會計員   SLk2X;c]o  
accounting 會計   _NdLcpBT?  
accounting system 會計制度   PG)_L.7rJ  
accounts payable 應付賬款   bn 4 &O  
accounts receivable 應收賬款   NyI;v=  
accumulated profits 累積利益   ]B
b7(JX  
adjusting entry ?#123;整記錄   26:evid  
adjustment ?#123;整   2Q$\KRE  
administration expense 管理費用   ij&p4  
advances 預付   L,-u.vV  
advertising expense 廣告費   o;-<|W>  
agency 代理   _& 4its  
agent 代理人   Q)Dwq?  
agreement 契約   ?Nl"sVCo  
allotments 分配數   1 2]fQkp  
allowance 津貼   s5Fr)q// !  
amalgamation 合併   ?:|YGLaB  
amortization 攤銷   <qiICb)~  
amortized cost 應攤成本   ]u&dJL  
annuities 年金   iM64,wnA  
applied cost 已分配成本   hZNEv|  
applied expense 已分配費用   +>3]%i-\  
applied manufacturing expense 己分配製造費用   + >sci  
apportioned charge 攤派費用   #cEq_[
yI  
appreciation 漲價   '=T
Ta
 
article of association 公司章程   cq^sq1A:  
assessment 課稅   8g5V,3_6  
assets 資產   }?O[N}>,m  
attorney fee 律師費   }g,X5v?W  
audit 審計   Ww87  
auditor 審計員   W<gD6+=8  
average 平均數   /.Wc
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average cost 平均成本   ?2~U2Ir]:  
bad debt 壞賬   2uo8jF.h  
balance 餘額   2_olT_#  
balance sheet 資產負債表   TSyzdnMvz  
bank account 銀行賬戶   eECj_eH-  
bank balance 銀行結存   {qAu/ixp  
bank charge 銀行手續費   <J#R3{  
bank deposit 銀行存款   Nz]aaoO4  
bank discount 銀行貼現   X"J%R/f  
bank draft 銀行匯票   nJ# XVlHc  
bank loan 銀行借款   Kpu<rKP`  
bank overdraft 銀行透支   pB'x_z  
bankers acceptance 銀行承兌   C
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bankruptcy 破產   ]b\WaS8I  
bearer 持票人   [>u
wk``_  
beneficiary 受益人   ip5u_Xj?  
bequest 遺產   A[Cg/ +Z  
bill 票據   T^.{9F]*S  
bill of exchange 匯票   Z)v)\l9d  
bill of lading 提單   O&P>x#w  
bills discounted 貼現票據   p[P[#IeL  
bills payable 應付票據   WB"$u2{|i  
bills receivable 應收票據    ,(hY%M&\  
board of directors 董事會   )K.R\]XR  
bonds 債券   /Y^7Rl  
bonus 紅利   bVmvjY4  
book value 賬面價值   qi[(*bFK7  
bookkeeper 簿記員   `hF;$  
bookkeeping 簿記   }@4|7  
branch office general ledger 支店往來賬戶   wR1K8b".DC  
broker 經紀人   ) hPVX()O!  
brought down 接前   Hrv),Ce  
brought forward 接上頁   &x/k^p=  
budget 預算   "11j$E9#\n  
by-product 副產品   g&aT!%QvX+  
by-product sales 副產品銷售   $p Br &,  
capital 股本   @{de$ODu  
capital income 資本收益   ~g96o81V  
capital outlay 資本支出   :dbV2'vIQ  
capital stock 股本   ^*zW"s  
capital stock certificate 股票   HU.1":.;  
carried down 移後   |=OpzCs  
carried forward 移下頁   0kz7 >v  
cash 現金   *%f3rvt7@)  
cash account 現金賬戶   8ok7|DJ  
cash in bank 存銀行現金   l2M/,@G  
cash on delivery 交貨收款   H!^C
2  
cash on hand 庫存現金   jM[f[  
cash payment 現金支付   dTgM"k  
cash purchase 現購   I]UA0[8X  
cash sale 現沽   VG#$fRrZ  
cashier 出?#123;員   ]LY^9eK)>{  
cashiers check 本票   )muv;Rf`e5  
certificate of deposit 存款單折   IM|Se4;x  
certificate of indebtedness 借據   OUKj@~T  
certified check 保付支票   t)`+d=P  
certified public accountant 會計師   /T4VJ{D  
charges 費用   s2%0#6c'c  
charge for remittances 匯水手續費   GHqBnE{B  
charter 營業執照   A<1l^%i  
chartered accountant 會計師   \j/}rzo]  
chattles 動產   xP{m9_Qj  
check 支票   rQuOt  
che stub 支票存根   @<%oIE~]F  
closed account 己結清賬戶   4I+.^7d  
closing 結算   N)Qlkz$X  
closing entries 結賬紀錄   ?RqTbT@~  
closing stock 期末存貨   %!#rrt,F  
closing the book 結賬   X$ejy/+.  
columnar journal 多欄日記賬   orK+B4  
combination 聯合   S@;&U1@h  
commission 佣金   FW5*_%J  
commodity 商品   ]r]+yM|  
common stock 普通股   =54Vs8.  
company 公司   Ty(yh(oYF`  
compensation 賠償   FK?mS>G6  
compound interest 複利   sL;z"N@PK  
consignee 承銷人   |^\Hv5  
consignment 寄銷   /6A:J]Q_  
consignor 寄銷人   23,%=U  
consolidated balance sheet 合併資產負債表   vC s6#PR$  
consolidated profit and loss account 合併損益表   Y|Nfwqz  
consolidation 合併   `mQP{od?"?  
construction cost 營建成本   8dYk3sk  
construction revenue 營建收入   T;xHIg4
 
contract 合同   W'm!f  
control account 統制賬戶   v_[)FN"]Y.  
copyright 版權   LJ:mJ #  
corporation 公司   nDwq!LEx%5  
cost 成本   V%VrAi.  
cost accounting 成本會計   h,Y{t?Of  
cost of labour 勞工成本   $ $W{HsX  
cost of production 生產成本   m7weR>aS4  
cost of manufacture 製造成本   ]wJ}-#Kx  
cost of sales 銷貨成本   oR!n b m  
cost price 成本價格   m[//_TFf]  
credit 貸方   s,{RP0|  
credit note 收款通知單   {-:4O\/  
creditor 債權人   JuKk"tr~RB  
crossed check 橫線支票   A?^A
*e  
current account 往來活期賬戶   )ylv(qgV  
current asset 流動資產   ptnMCF  
current liability 流動負債   OcyiL)tv5  
current profit and loss 本期損益   !- Cs?  
debit 借方   $l0eI  
debt 債務   1oXz[V  
debtor 債務人   mdmZ1:PBM  
deed 契據   Po2_ 0uX  
deferred assets 遞延資產   HMl!?%%  
deferred liabilities 遞延負債   ?HEo9/ *7  
delivery 交貨   #VP-T; Ahe  
delivery expense 送貨費   {PP^Rb)  
delivery order 出貨單   QE`:jxyad  
demand draft 即期匯票   GF$rPY[  
demand note 即期票據   %N?W]vbra  
demurrage charge 延期費   \#IJ=+z  
deposit 存款   G! > iqG  
deposit slip 存款單   jpPdjQ  
depreciation 折舊   E.En$'BvB  
direct cost 直接成本   EU&6Tg  
direct labour 直接人工   "W3n BaG  
director 董事   _>Pe]3  
discount 折扣   4w?]dDyc%  
discount on purchase 進貨折扣   QiQ2XW\E  
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