[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。   0SA  c1  
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acceptance 承兌   VA.:'yQtJ  
account 賬戶   ~Ui<y=d  
accountant 會計員   9cX ~
 
accounting 會計   >wz-p nD  
accounting system 會計制度   |cUlXg=  
accounts payable 應付賬款   H?UmHwwE  
accounts receivable 應收賬款   B%cjRwOT  
accumulated profits 累積利益   )!){4c/  
adjusting entry ?#123;整記錄   h7kGs^pP  
adjustment ?#123;整   CzST~*lH  
administration expense 管理費用   zeNvg/LI^  
advances 預付   *W%HTt"N
 
advertising expense 廣告費   -=5z&) X  
agency 代理   8H3|^J  
agent 代理人   Kh'/Ne?  
agreement 契約   :v8j3 =  
allotments 分配數   X^r HugQ  
allowance 津貼   l 0jjLqm:  
amalgamation 合併   |OhNQoTY  
amortization 攤銷   doVBVTk^  
amortized cost 應攤成本   uF L~^vz  
annuities 年金   *A;~~SQ  
applied cost 已分配成本   ?VO*s-G:J  
applied expense 已分配費用   dX,2cK[aG  
applied manufacturing expense 己分配製造費用   L:%; Fx2  
apportioned charge 攤派費用   fQ'P2$  
appreciation 漲價   *5.s@L( VU  
article of association 公司章程   eHm!  
assessment 課稅   v8Bi1,g  
assets 資產   P ;PS+S9  
attorney fee 律師費   K
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audit 審計   ID E3>D  
auditor 審計員   %'%r.  
average 平均數   2< w/GX.  
average cost 平均成本   >}43MxU ?  
bad debt 壞賬   (,[m}Qb?!  
balance 餘額   8'@pX<  
balance sheet 資產負債表   +#A>[,U  
bank account 銀行賬戶   `2Ju[P  
bank balance 銀行結存   #rF|X6P  
bank charge 銀行手續費   #ZeZs31  
bank deposit 銀行存款   p p9Gzn C  
bank discount 銀行貼現   Dwe_ytjpc  
bank draft 銀行匯票   srw5&s(3X  
bank loan 銀行借款   w91{''sK  
bank overdraft 銀行透支   [XhuJdr"u  
bankers acceptance 銀行承兌   W5
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bankruptcy 破產   E<>n0",  
bearer 持票人   oslV@v F  
beneficiary 受益人   |j#x}8[(  
bequest 遺產   JyvX NV,  
bill 票據   QjVP]C}p  
bill of exchange 匯票   ;.'2ZNt2  
bill of lading 提單   2_ <  
bills discounted 貼現票據   b6'%nR*f  
bills payable 應付票據   @G~T&6E!  
bills receivable 應收票據   \\Fl,'  
board of directors 董事會   c{ +Y$  
bonds 債券   0jro0f'  
bonus 紅利    M#IGq  
book value 賬面價值   6~ev5SD;f  
bookkeeper 簿記員   ac p-4g+j  
bookkeeping 簿記   ICTl{|i ]  
branch office general ledger 支店往來賬戶   &JVe -.  
broker 經紀人   j$4To t  
brought down 接前   .zAB)rNc |  
brought forward 接上頁   9e@Sx{?r  
budget 預算   dUk^DI,:l  
by-product 副產品   (B.J8`h }  
by-product sales 副產品銷售   1;i[H[hNY  
capital 股本   w[qWr@
  
capital income 資本收益   gxycw4kz  
capital outlay 資本支出   Klzsr,  
capital stock 股本   k$9oUE,  
capital stock certificate 股票   ygW,4Vz7J  
carried down 移後   hp/}Z"A =  
carried forward 移下頁   HWi0m/J  
cash 現金   Y4YA1F  
cash account 現金賬戶   Z f4Xt Yn  
cash in bank 存銀行現金   L0/0<d(K  
cash on delivery 交貨收款   ?dVF@  
cash on hand 庫存現金   -4mUGh1dy  
cash payment 現金支付   XsQ?&xK=u  
cash purchase 現購   KA#4i
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cash sale 現沽   ^sY ]N7
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cashier 出?#123;員   Vf`n>  
cashiers check 本票   -5l74f!i  
certificate of deposit 存款單折   79AOv h  
certificate of indebtedness 借據   wLAGe'GX  
certified check 保付支票   'QFf 7A  
certified public accountant 會計師   M;ac U~J  
charges 費用   we9R4*j  
charge for remittances 匯水手續費   [ RiCa  
charter 營業執照   ]O3[Te  
chartered accountant 會計師   ExqI=k`Zs  
chattles 動產   zjs@7LN  
check 支票   UxzZr%>s  
che stub 支票存根   0%7c?3#  
closed account 己結清賬戶   E)|fKds  
closing 結算   pP;GDW4  
closing entries 結賬紀錄   \/*r45!  
closing stock 期末存貨   6 :K~w<mMJ  
closing the book 結賬   &EYO[~D06  
columnar journal 多欄日記賬   -
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combination 聯合   m/r4f279  
commission 佣金   7_)'Re#  
commodity 商品   |_{-hNiz0  
common stock 普通股   qd6XKl\5  
company 公司   ymT&[+V  
compensation 賠償   a]|P rjPI  
compound interest 複利   s NZ{OD+  
consignee 承銷人   `%EMhk  
consignment 寄銷   /PN[g~3  
consignor 寄銷人   T.HS.
 
consolidated balance sheet 合併資產負債表   c~[L;_  
consolidated profit and loss account 合併損益表   Jb Hn/$  
consolidation 合併   )=V 0  
construction cost 營建成本   (0g@Z`r  
construction revenue 營建收入   tbrjTeC  
contract 合同   % zHsh  
control account 統制賬戶   ?u{y[pI6  
copyright 版權   hJ 4]GA'  
corporation 公司   YIGQDj@  
cost 成本  
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cost accounting 成本會計   SsiAyQ|Ma  
cost of labour 勞工成本   BFc=GiPnQ  
cost of production 生產成本   ;  6
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cost of manufacture 製造成本   fFudoIC  
cost of sales 銷貨成本   .YKqYN?y4  
cost price 成本價格   E#X(0(A)  
credit 貸方   P#-Ye<V~J(  
credit note 收款通知單   H]K(`) y}4  
creditor 債權人   `6koQZm  
crossed check 橫線支票   4zX@TI>j  
current account 往來活期賬戶   hdJW#,xq  
current asset 流動資產   V6
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current liability 流動負債   [GJ_]w^}j  
current profit and loss 本期損益   : &>PN,q>  
debit 借方   3Z;`n,g  
debt 債務   }"BXqh"\`  
debtor 債務人   yPL1(i;  
deed 契據   gTcLS|&H  
deferred assets 遞延資產   Hz&a~  
deferred liabilities 遞延負債   {{w5F2b((%  
delivery 交貨   GY%lPp  
delivery expense 送貨費   gZF-zhnC  
delivery order 出貨單   Rqu_[M  
demand draft 即期匯票   ya8MjGo  
demand note 即期票據   T+7-6y+ d  
demurrage charge 延期費   `Nmw  
deposit 存款   LK5,GWF;  
deposit slip 存款單   qKag'0e  
depreciation 折舊   D&KRJQ/  
direct cost 直接成本   *o <S{  
direct labour 直接人工   ]JF>a_2wG  
director 董事   U
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discount 折扣   Q]wM WV  
discount on purchase 進貨折扣   qC]6g  
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