[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。   D^=_408\  
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acceptance 承兌  
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account 賬戶   );@Dr!H  
accountant 會計員   CY)/1 # J  
accounting 會計   x8.7])?w  
accounting system 會計制度   p&B98c  
accounts payable 應付賬款   e{:P!r aM  
accounts receivable 應收賬款   !Y!Cv %  
accumulated profits 累積利益   {# :js  
adjusting entry ?#123;整記錄   +8."z"i3lE  
adjustment ?#123;整   qw&Wfk\}  
administration expense 管理費用   i]Lt8DiRq  
advances 預付   AW&HWc~A  
advertising expense 廣告費   l^:m!SA _  
agency 代理   UAnq|NJO  
agent 代理人   699z@>$}
 
agreement 契約   yTz@q>6s-  
allotments 分配數   'M|W nR  
allowance 津貼   x6* {@J&5*  
amalgamation 合併   ^HLi1w|  
amortization 攤銷   N)lzX X  
amortized cost 應攤成本   'j !!h4  
annuities 年金   4wX{N   
applied cost 已分配成本   _Hl[Fit<j1  
applied expense 已分配費用   pAtHU(}  
applied manufacturing expense 己分配製造費用   ElZ'/l*\  
apportioned charge 攤派費用   "Fy34T0N  
appreciation 漲價   "V&2g?  
article of association 公司章程   OwwH 45  
assessment 課稅   4 `Z@^W  
assets 資產   Qpndi$2H!  
attorney fee 律師費   24:;vcb  
audit 審計   ] ^tor
 
auditor 審計員   |P z-  
average 平均數   #57nm]?  
average cost 平均成本   ;y%lOYm  
bad debt 壞賬   u ?7(A%  
balance 餘額   <P3r+ 1|R  
balance sheet 資產負債表   C.C)&&|X  
bank account 銀行賬戶   k sJz44  
bank balance 銀行結存   XrYMv WT  
bank charge 銀行手續費   Nb>|9nu O  
bank deposit 銀行存款   4-eb&
 
bank discount 銀行貼現   ::g"dRS<v  
bank draft 銀行匯票   ~cz]Rhq  
bank loan 銀行借款   )pjd*+V  
bank overdraft 銀行透支   E8T4Nh_  
bankers acceptance 銀行承兌   o*:VG\#Z6  
bankruptcy 破產   p.n]y=o.)  
bearer 持票人   a^'1o9  
beneficiary 受益人   <&n
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bequest 遺產   /," Z^=  
bill 票據   "FT5]h  
bill of exchange 匯票   &32qv` V_  
bill of lading 提單   YPDc /  
bills discounted 貼現票據   -OB72!sKU  
bills payable 應付票據   f~jx2?W  
bills receivable 應收票據   6dV@.(][a  
board of directors 董事會   p>Ju)o  
bonds 債券   Fm3-Sn|Po  
bonus 紅利   brb8C%j}9  
book value 賬面價值   >@[`,  
bookkeeper 簿記員   AU}lKq7%  
bookkeeping 簿記   "6~pTHT  
branch office general ledger 支店往來賬戶   yUq,9.6Ig  
broker 經紀人   ;Z-Cn.  
brought down 接前   mq[(yR  
brought forward 接上頁   t^&:45~Q  
budget 預算   Xj&{M[k<  
by-product 副產品   ]}<.Y[!S  
by-product sales 副產品銷售   :@wO' o  
capital 股本   /&$'v:VB  
capital income 資本收益   qRJg/~_h{  
capital outlay 資本支出   %;!@\5$  
capital stock 股本   q+x4Od3  
capital stock certificate 股票   aj20, w  
carried down 移後   f?dNTfQ3mi  
carried forward 移下頁   r[eZV"  
cash 現金   />
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cash account 現金賬戶   RI:x`do  
cash in bank 存銀行現金   Xf:CGR8_  
cash on delivery 交貨收款   G#HbiVH9  
cash on hand 庫存現金    &{7n  
cash payment 現金支付   r%xp^j}  
cash purchase 現購   -fj;9('YJ  
cash sale 現沽   3Ym5SrKK  
cashier 出?#123;員   E(4ti]'4  
cashiers check 本票   Fh?;,Z  
certificate of deposit 存款單折   //JF$o=) D  
certificate of indebtedness 借據   %+
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certified check 保付支票   }y
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certified public accountant 會計師   V8NJ0fF  
charges 費用   R# 8D}5[&  
charge for remittances 匯水手續費   N(dn"`
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charter 營業執照   %\}|&z6  
chartered accountant 會計師   w(J-[t118  
chattles 動產   k)[}3oq  
check 支票   NSO
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che stub 支票存根   s.6S:  
closed account 己結清賬戶   T5z %X:VD(  
closing 結算   HoT5 5v!o  
closing entries 結賬紀錄   6[69|&  
closing stock 期末存貨   6](vnS;  
closing the book 結賬   37ll8  
columnar journal 多欄日記賬   Q[i;IbY  
combination 聯合   p[0Ws460  
commission 佣金   E,xCfS)  
commodity 商品   ]RPv@z:V  
common stock 普通股   )3.udx  
company 公司   Al3Hu-Hf;`  
compensation 賠償   7_S+/2}U*  
compound interest 複利   ~`#.ZMO  
consignee 承銷人   MCurKT<pQ  
consignment 寄銷   j*I0]!-  
consignor 寄銷人   mZ/?uPIa  
consolidated balance sheet 合併資產負債表   "h
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consolidated profit and loss account 合併損益表   K
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consolidation 合併   m,K\e  
construction cost 營建成本   8hQ" rrj+  
construction revenue 營建收入   (8GJLs 8  
contract 合同   IQGIU3O  
control account 統制賬戶   "3Dvc7V  
copyright 版權   [^"e~  
corporation 公司   J%aW^+O  
cost 成本   `vDg~o  
cost accounting 成本會計   zO2<Igb  
cost of labour 勞工成本   Kw(/#C:$  
cost of production 生產成本   U>e@m?  
cost of manufacture 製造成本   8ji!FZf  
cost of sales 銷貨成本   sG}}a}U1  
cost price 成本價格   `*KS` z?  
credit 貸方   csRba;Z[  
credit note 收款通知單   $ oh wBv3S  
creditor 債權人   uji])e MN~  
crossed check 橫線支票   4J!1$  
current account 往來活期賬戶   xO/44D  
current asset 流動資產   /p<mD-:.M  
current liability 流動負債   5f/[HO)  
current profit and loss 本期損益   CS5 0wY  
debit 借方   ^[&*B#(  
debt 債務   q1r\60M  
debtor 債務人   /P^@dL  
deed 契據   36J)O-Ti  
deferred assets 遞延資產   %- %/3  
deferred liabilities 遞延負債   Kl(}s{YFn.  
delivery 交貨   Z6K9E=%)c  
delivery expense 送貨費   /W:}p(>4a  
delivery order 出貨單   {4}Sl^kn*  
demand draft 即期匯票   J-Sf9^G  
demand note 即期票據   Z'S>i*Ts  
demurrage charge 延期費   jd]MC*%  
deposit 存款   TCmWn$LeE  
deposit slip 存款單   nqgfAQsE)  
depreciation 折舊   "9LPq  
direct cost 直接成本   " 8;D^
 
direct labour 直接人工   9tl Fbu  
director 董事   GZI[qKDfB  
discount 折扣   bTO$
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discount on purchase 進貨折扣   ~+
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