[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。   f[3DK
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acceptance 承兌   Ghgx8 ]e  
account 賬戶   Y)Y`9u<?  
accountant 會計員   P"0S94o:5J  
accounting 會計   Y|J\,7CM  
accounting system 會計制度   &LE,.Q34  
accounts payable 應付賬款   ;crQ7}k  
accounts receivable 應收賬款   BP2-LG&\  
accumulated profits 累積利益   IM&2SSmYNH  
adjusting entry ?#123;整記錄   7N"$~UfC  
adjustment ?#123;整   D3V5GQ\=  
administration expense 管理費用   uR{HCZ-  
advances 預付   }f)$+mi  
advertising expense 廣告費   "bAkS}(hB(  
agency 代理   I|lz;i}$  
agent 代理人   5Qhu5~,K  
agreement 契約   c6sGjZdR  
allotments 分配數   jC1mui|Y^  
allowance 津貼   x[7jm"Pz  
amalgamation 合併   R6~x !  
amortization 攤銷   ^"\ jIP   
amortized cost 應攤成本   h)BRSs?v_D  
annuities 年金   *@fR36  
applied cost 已分配成本   D.o|pTZ  
applied expense 已分配費用   b7g\wnV8z  
applied manufacturing expense 己分配製造費用   Vu '/o[nF>  
apportioned charge 攤派費用   \o9-[V#Gm  
appreciation 漲價   mD-qJ6AM  
article of association 公司章程   G?!b00H  
assessment 課稅   j<>|Hi #`  
assets 資產   />;1 }  
attorney fee 律師費   U>6MT@\  
audit 審計   Y3r m')c  
auditor 審計員   !7!xJ&/V  
average 平均數   (Da/$S
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average cost 平均成本   1a3r A  
bad debt 壞賬   ?ix--?jl  
balance 餘額   A_1cM#4  
balance sheet 資產負債表   . $uvQpyh  
bank account 銀行賬戶   6lO]V=+  
bank balance 銀行結存   -4`Wkkhu  
bank charge 銀行手續費   S?nk9T+  
bank deposit 銀行存款   6 ]W!>jDc  
bank discount 銀行貼現   xc[@lr  
bank draft 銀行匯票   <qN0Q7  
bank loan 銀行借款   C J S  
bank overdraft 銀行透支   Xu`c_  
bankers acceptance 銀行承兌   `,d*>  
bankruptcy 破產   Ql a'vcT  
bearer 持票人   b'Qia'a%  
beneficiary 受益人   \bqIe} 3V7  
bequest 遺產   e>~g!S}G  
bill 票據   RvKP&  
bill of exchange 匯票   .MkHB0 2N  
bill of lading 提單   9{|JmgO!  
bills discounted 貼現票據   jW*|Mu>2  
bills payable 應付票據   
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bills receivable 應收票據   / pzdX%7  
board of directors 董事會   pC l[DE  
bonds 債券   R;&C6S  
bonus 紅利   A<l8CWv[  
book value 賬面價值   Jm$.$B&I  
bookkeeper 簿記員   /%9D$\  
bookkeeping 簿記   6s\niro2  
branch office general ledger 支店往來賬戶   zvV<0 Z  
broker 經紀人   QQUeY 2}  
brought down 接前   =; Gw=m(  
brought forward 接上頁   %JM:4G|q  
budget 預算   Vy0s%k  
by-product 副產品   T%~w~stW  
by-product sales 副產品銷售   sS;6QkI"y  
capital 股本   }S51yDVG_  
capital income 資本收益   W[BZ/  
capital outlay 資本支出   =r"8J5[f  
capital stock 股本   t-Rfy`I3  
capital stock certificate 股票   z(2pl}  
carried down 移後   dfY(5Wc+f  
carried forward 移下頁   xgHR;USH  
cash 現金   "V-k_d "  
cash account 現金賬戶  
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cash in bank 存銀行現金   P
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cash on delivery 交貨收款   S9 R(;  
cash on hand 庫存現金   |D+"+w/
 
cash payment 現金支付    H"czF  
cash purchase 現購   2g~qVT,  
cash sale 現沽   e5G)83[=  
cashier 出?#123;員   uKc x$  
cashiers check 本票   D ]Q,~Y&'  
certificate of deposit 存款單折   j#QJ5(
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certificate of indebtedness 借據   |N_tVE  
certified check 保付支票   2g5i3C.q$  
certified public accountant 會計師   n%zW6}  
charges 費用   {Q],rv|;  
charge for remittances 匯水手續費   X{4jyi-<  
charter 營業執照   c} )U:?6  
chartered accountant 會計師   '
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chattles 動產   li'h&!|]  
check 支票   `i5U&K. 7  
che stub 支票存根   it]im  
closed account 己結清賬戶   EdFCaW}""  
closing 結算   ,5oe8\uz  
closing entries 結賬紀錄   Ie{98  
closing stock 期末存貨   abiZ"?(  
closing the book 結賬   +GCN63nX  
columnar journal 多欄日記賬   O b'B?  
combination 聯合   xIu#  
commission 佣金   8*7t1$  
commodity 商品   wKOljE6d  
common stock 普通股   ~hK7(K  
company 公司   MmiC%"7wt  
compensation 賠償   MU6|>{   
compound interest 複利   ?>c*[>LpZ  
consignee 承銷人   +UbSqp1BS  
consignment 寄銷   B1<:nl  
consignor 寄銷人   '%Og9Bgd+  
consolidated balance sheet 合併資產負債表   S_; 5mb+b  
consolidated profit and loss account 合併損益表   V]I@&*O~r  
consolidation 合併   I5]=\k($  
construction cost 營建成本   |dIP &9  
construction revenue 營建收入   <xM$^r)  
contract 合同   Zoe>Ow8mE`  
control account 統制賬戶   O~ a`T  
copyright 版權   c%1k' Q  
corporation 公司   U\aP  
cost 成本   q#LB 2M  
cost accounting 成本會計   MK
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cost of labour 勞工成本   9R_2>BDn  
cost of production 生產成本   cUW>`F(S  
cost of manufacture 製造成本   tUX4#{)q(j  
cost of sales 銷貨成本   l-s%3E3  
cost price 成本價格   .OhpItn  
credit 貸方   ,n\"zYf]^  
credit note 收款通知單   WP7RX|7  
creditor 債權人   'Cv,:Q  
crossed check 橫線支票   fM,!9}<  
current account 往來活期賬戶   t ^_0w[  
current asset 流動資產   S1jI8 #z}_  
current liability 流動負債   +c)"p4m  
current profit and loss 本期損益   +*u'vt?  
debit 借方   #,dNhUV#  
debt 債務   kk|7{83O  
debtor 債務人   A:|dY^,:?*  
deed 契據  
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deferred assets 遞延資產   [zXKS|  
deferred liabilities 遞延負債   ]vj.s/F~  
delivery 交貨   E/bIq}R6  
delivery expense 送貨費   6P,vGmR  
delivery order 出貨單   2P \k;T(  
demand draft 即期匯票   Xjb 4dip  
demand note 即期票據   s|er+-'  
demurrage charge 延期費   BR&T,x/d  
deposit 存款   ^RL#(O  
deposit slip 存款單   JFAmND;+  
depreciation 折舊   ?:StFlie  
direct cost 直接成本   S
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direct labour 直接人工   5>9KW7^L  
director 董事   RLnsy,  
discount 折扣   { 'A`ram  
discount on purchase 進貨折扣   t<~WDI|AN  
  
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