[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。   w!7f*  
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acceptance 承兌   2G8f4vsC[  
account 賬戶   Y@._
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accountant 會計員   7WG"_A~V  
accounting 會計   . gK*Jpmx  
accounting system 會計制度   3&kHAXzM  
accounts payable 應付賬款   sm-RpZ&|  
accounts receivable 應收賬款   l6.z-Qw  
accumulated profits 累積利益   $ u`y  
adjusting entry ?#123;整記錄   `Td
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adjustment ?#123;整   X8Px  
administration expense 管理費用   |q5R5m
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advances 預付   ajuwP1I  
advertising expense 廣告費   -Cwx %  
agency 代理   k#TonT  
agent 代理人   T_:"~ ]  
agreement 契約   +(VHnxNQs  
allotments 分配數   %ci/(wL  
allowance 津貼   *p{wC r  
amalgamation 合併   D}l^ow  
amortization 攤銷   az~4sx$+}  
amortized cost 應攤成本   dOArXp`s  
annuities 年金   2E^zQ>;01  
applied cost 已分配成本   -tWkN^j8+  
applied expense 已分配費用   zp>q$e40  
applied manufacturing expense 己分配製造費用   NrVrR80Y  
apportioned charge 攤派費用   lL~T@+J~  
appreciation 漲價   ~qm<~T_0  
article of association 公司章程   ;Y#~2eYCz  
assessment 課稅   [)|P-x-<  
assets 資產   WR=e$;  
attorney fee 律師費   ]?tsYXU j  
audit 審計   a?CV;9
 
auditor 審計員   LD5n_W  
average 平均數   ig^9lM'  
average cost 平均成本   Q+E%"`3V4l  
bad debt 壞賬   !.mMO_4}  
balance 餘額   VL"!.^'c  
balance sheet 資產負債表   ,9gyHQ~  
bank account 銀行賬戶   IC>OxYg*  
bank balance 銀行結存   k2l(!0o|;  
bank charge 銀行手續費   A.m#wY8  
bank deposit 銀行存款   1 ry:Z2  
bank discount 銀行貼現   -J4?Km  
bank draft 銀行匯票   a9qB8/Gg[  
bank loan 銀行借款   t0p^0   
bank overdraft 銀行透支   8'?V5.6?|~  
bankers acceptance 銀行承兌   ?"\`u;  
bankruptcy 破產   $:w4_X5T  
bearer 持票人   _H(m 4~M  
beneficiary 受益人   A@#9X'C$^  
bequest 遺產   d paZ6g  
bill 票據   K~OfC  
bill of exchange 匯票   )Ac+5bs  
bill of lading 提單   Z3Os9X9p  
bills discounted 貼現票據   8SK}#44Xz  
bills payable 應付票據   oqHI `Tu  
bills receivable 應收票據   hN$6Kx>{  
board of directors 董事會   w}^z1n  
bonds 債券   .Y[sQO~%  
bonus 紅利   #>dfP"}&,  
book value 賬面價值   9'C k
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bookkeeper 簿記員   jftoqK- p  
bookkeeping 簿記   &}31q`  
branch office general ledger 支店往來賬戶   RekTWIspT/  
broker 經紀人   LF?83P,UJ#  
brought down 接前   gUzCDB^.:  
brought forward 接上頁   mw";l$Aq}  
budget 預算   8;/`uB:zV  
by-product 副產品   6T0E'kv S  
by-product sales 副產品銷售   1$ez}k,  
capital 股本   v;AMx-_
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capital income 資本收益   n! ~mdI&  
capital outlay 資本支出   Q[`J=  
capital stock 股本   \](IBI:  
capital stock certificate 股票   q}*"0r  
carried down 移後   O79;tA<k
 
carried forward 移下頁   '`$a l7D  
cash 現金   (nfra,'  
cash account 現金賬戶   |ZW%+AQ|   
cash in bank 存銀行現金   ~` v7  
cash on delivery 交貨收款   .g_ BKeU  
cash on hand 庫存現金   {ecmOxKP}  
cash payment 現金支付   x&7%U  
cash purchase 現購   H[?~
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cash sale 現沽   Au &NQ+  
cashier 出?#123;員   =wH
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cashiers check 本票   $8h
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certificate of deposit 存款單折   ork/:y9*y  
certificate of indebtedness 借據   tmiRv.Mhn<  
certified check 保付支票   Z{RRhJ  
certified public accountant 會計師   )nU%}Z  
charges 費用   !/, 6+2Ru  
charge for remittances 匯水手續費   \dSMF,E  
charter 營業執照   oomB/"Z  
chartered accountant 會計師   >HO{gaRM  
chattles 動產   ^l;nBD#nJ  
check 支票   YP{)jAK  
che stub 支票存根   lob{{AB,!  
closed account 己結清賬戶   Bt4 X  
closing 結算   4$J:A~2H]  
closing entries 結賬紀錄   .f 4a+w  
closing stock 期末存貨   B4 5B`Ay  
closing the book 結賬   !4d6wp"  
columnar journal 多欄日記賬   de]r 9$D  
combination 聯合   "|w..%Wc  
commission 佣金   ~Fv&z'R  
commodity 商品   HubSmbS1  
common stock 普通股   Tyt:Abym=  
company 公司   {^gbS  
compensation 賠償   D"_~Njf  
compound interest 複利   xevG) m  
consignee 承銷人   *F/uAI^)  
consignment 寄銷   [q]"_4L0;d  
consignor 寄銷人   0mo^I==J1  
consolidated balance sheet 合併資產負債表   2T/C!^iJ)  
consolidated profit and loss account 合併損益表   o.U$\9MNP  
consolidation 合併   HVaWv].  
construction cost 營建成本   f)hs>F  
construction revenue 營建收入   <r]7xsr  
contract 合同   CL%?K<um  
control account 統制賬戶   9{@#tx  
copyright 版權   &RP!9{F<  
corporation 公司   j(/B f m  
cost 成本   Q/r0p>  
cost accounting 成本會計   i>6SY83B}  
cost of labour 勞工成本   ]X~;?>#:p  
cost of production 生產成本   Icf 4OAx  
cost of manufacture 製造成本   bHE'R!*  
cost of sales 銷貨成本   c7T9kV8hS  
cost price 成本價格   0/P!rH9  
credit 貸方   e&Z}struE  
credit note 收款通知單   A i\"w0  
creditor 債權人   qCK)FOU  
crossed check 橫線支票   q+2yp&zF  
current account 往來活期賬戶   *u.6,jw  
current asset 流動資產   |eL&hwqzG  
current liability 流動負債   `C"Slz::  
current profit and loss 本期損益   Bmuf[-}QW  
debit 借方   1L1_x'tT%  
debt 債務   ?Z%Ja_}8ma  
debtor 債務人   s mub> V  
deed 契據   y A_;\\  
deferred assets 遞延資產   KpBh@S  
deferred liabilities 遞延負債   CBdSgHA3>  
delivery 交貨   i$[wgvJIV  
delivery expense 送貨費   rm2"pfs  
delivery order 出貨單   $@d`Kz;  
demand draft 即期匯票   qQN&uBQ[  
demand note 即期票據   <K!5N&vh  
demurrage charge 延期費   M iIH&z  
deposit 存款   D3Lu]=G  
deposit slip 存款單   Y W_E,A>h  
depreciation 折舊   {V%ZOdg9  
direct cost 直接成本   @-~YQ@08`  
direct labour 直接人工   mLX1w)=r  
director 董事   B[7|]"L@  
discount 折扣   f"Yj'`6  
discount on purchase 進貨折扣   hH:7
 
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