[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。   '3 5w(  
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acceptance 承兌   Z[s{  
account 賬戶   kTt;3Ia  
accountant 會計員   W/OZ}ky}^  
accounting 會計   TI YI\/a\;  
accounting system 會計制度   CQ9B;i`  
accounts payable 應付賬款   @;!s"!~sv  
accounts receivable 應收賬款   cK"b0K/M?B  
accumulated profits 累積利益   VD#`1g<  
adjusting entry ?#123;整記錄   MPhO#;v  
adjustment ?#123;整   0ZlF#PJA  
administration expense 管理費用   MS)(\&N  
advances 預付   a 39Kl_\  
advertising expense 廣告費   AtGk _tpVZ  
agency 代理   ppP7jiGo  
agent 代理人   J*IC&jH:  
agreement 契約   be}^
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allotments 分配數   89?$xm_m  
allowance 津貼   nJ<h}*[  
amalgamation 合併   Yh\} i  
amortization 攤銷   (hEqh nnm`  
amortized cost 應攤成本   +q[puFfl  
annuities 年金   wM8Gz.9,  
applied cost 已分配成本   GcmN4 0  
applied expense 已分配費用   v,#*%Gn`%  
applied manufacturing expense 己分配製造費用   N&n2\
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apportioned charge 攤派費用   Ze[ezu  
appreciation 漲價   &W)Lzpx8c  
article of association 公司章程   |#fqHON  
assessment 課稅   $yS7
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assets 資產   
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attorney fee 律師費   48 1J=8H  
audit 審計   ,{!~rSq-l  
auditor 審計員   Q 5b~5a  
average 平均數   `'H"|WsT  
average cost 平均成本   of!Bz  
bad debt 壞賬   B/hL  
balance 餘額   O:3LA-vA  
balance sheet 資產負債表   tEhYQZ  
bank account 銀行賬戶   1$vs
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bank balance 銀行結存   K"B2 SsC  
bank charge 銀行手續費   >jMq-#*4  
bank deposit 銀行存款   p}_n :a  
bank discount 銀行貼現   _
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bank draft 銀行匯票   m08:EXP  
bank loan 銀行借款   H.cN(7LXm  
bank overdraft 銀行透支   JFf*v6:,  
bankers acceptance 銀行承兌   P0WI QG+  
bankruptcy 破產   c~bi ~ f  
bearer 持票人   7)aitDD  
beneficiary 受益人   Yz4)Q1  
bequest 遺產   uH1%diL^  
bill 票據   uSh!A  
bill of exchange 匯票   tCH4-~,#  
bill of lading 提單   oU[Ba8qh  
bills discounted 貼現票據   Y?G\@6  
bills payable 應付票據   r6k0=6i  
bills receivable 應收票據   RQiGKz5  
board of directors 董事會   0*0]RC5?  
bonds 債券   +s?0yH-%p  
bonus 紅利   )* 5R/oy,  
book value 賬面價值   Rrh?0qWs  
bookkeeper 簿記員   Nb;xJSlox  
bookkeeping 簿記   #'m&<g,  
branch office general ledger 支店往來賬戶   )pELCk  
broker 經紀人   +iKs)s_~  
brought down 接前   <,/k"Y=  
brought forward 接上頁   6M^P]l  
budget 預算   evOyTvc  
by-product 副產品   r,F ~Vwa}  
by-product sales 副產品銷售   c4Q{  
capital 股本   w;@DcX$]  
capital income 資本收益   T4MB~5,i  
capital outlay 資本支出   J?4aSssE  
capital stock 股本    }NX9"}/  
capital stock certificate 股票   )Lt|]|1B{  
carried down 移後   `\!oY;jk  
carried forward 移下頁   .u[hK  
cash 現金   "o"ujQ
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cash account 現金賬戶   "o.V`Bj  
cash in bank 存銀行現金   ` O;+N"v  
cash on delivery 交貨收款   . !gkJ  
cash on hand 庫存現金   lFvRXV^+f  
cash payment 現金支付   5m2`$y-nb  
cash purchase 現購   !J<}=G5  
cash sale 現沽   t[gz#'  
cashier 出?#123;員   s>y=-7:N  
cashiers check 本票   i"|="O0v5  
certificate of deposit 存款單折   I{>U7i 5  
certificate of indebtedness 借據   FnkB z5D  
certified check 保付支票   =fA*b  
certified public accountant 會計師   R1.No_`PHq  
charges 費用   /B>p.%M[&  
charge for remittances 匯水手續費   9nW/pv  
charter 營業執照   2BTFK
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chartered accountant 會計師   wkSIQL  
chattles 動產   nT UKA  
check 支票  
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che stub 支票存根   Q.SLiI  
closed account 己結清賬戶   v.Fq.  
closing 結算   }*vUOQQp*  
closing entries 結賬紀錄   88c-K{}3  
closing stock 期末存貨   /JaCbT?*T  
closing the book 結賬  
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columnar journal 多欄日記賬   hCXSC*;  
combination 聯合   `<R;^qCt  
commission 佣金   s"1:#.u  
commodity 商品   9G)Sjn`AQ  
common stock 普通股   Yr9>ATR  
company 公司   (`V  
compensation 賠償   T(UdV]~]"  
compound interest 複利   t{)Z$)
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consignee 承銷人   m~KGB"  
consignment 寄銷   HEZgHL  
consignor 寄銷人   ]7H ?  
consolidated balance sheet 合併資產負債表   (dSf>p r2  
consolidated profit and loss account 合併損益表   &{#4^.Q  
consolidation 合併   {\tHS+]  
construction cost 營建成本   Z0yy<9q]2  
construction revenue 營建收入   B(}u:[ b^S  
contract 合同   X6_m&~}15  
control account 統制賬戶   Vs>/ q
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copyright 版權   w h4WII  
corporation 公司   -w8c;5X  
cost 成本   jVh I`F{n  
cost accounting 成本會計   &zVF!xNy&  
cost of labour 勞工成本   vN=bd7^?=  
cost of production 生產成本   'G3;!xk$  
cost of manufacture 製造成本   VlGg?  
cost of sales 銷貨成本   x,kZ>^]&b  
cost price 成本價格   K \?b6;ea  
credit 貸方   gO C5  
credit note 收款通知單   :H}a/ x*ur  
creditor 債權人   5k&tRg  
crossed check 橫線支票   1PwqWg-\\  
current account 往來活期賬戶   &[]0yNG  
current asset 流動資產   jY.iQBhjEB  
current liability 流動負債   Bq}p]R3X  
current profit and loss 本期損益   FcR(uv<  
debit 借方   ~N</;{}fL4  
debt 債務   )ESF)aKMiz  
debtor 債務人   m%8idjnG  
deed 契據   L,I5/K6  
deferred assets 遞延資產   4JlB\8rc  
deferred liabilities 遞延負債   t?[|oz
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delivery 交貨   yn;h.m[):  
delivery expense 送貨費   SG6@Rn*^  
delivery order 出貨單   4AI\'M"d  
demand draft 即期匯票   U p1 &(
 
demand note 即期票據   P#`Mg@.  
demurrage charge 延期費   .A;D-"!  
deposit 存款   p h[ ^ve  
deposit slip 存款單   [K2\e N~g  
depreciation 折舊   }Qj
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direct cost 直接成本   ?t LJe  
direct labour 直接人工   [UJC/GtjS  
director 董事   K]mR9$/  
discount 折扣   <|= UrG  
discount on purchase 進貨折扣   7%aaqQ1T  
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