[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。   Akws I@@  
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acceptance 承兌   rz`"$g+#  
account 賬戶   ox\D04:M  
accountant 會計員   0%q H=do6  
accounting 會計   @SaxM4  
accounting system 會計制度   'n\PS,[1R  
accounts payable 應付賬款   5}! 36SO\  
accounts receivable 應收賬款   xpu2RE  
accumulated profits 累積利益   9HPwl

  
adjusting entry ?#123;整記錄   ^K4?uABc  
adjustment ?#123;整   5')]Y1J  
administration expense 管理費用   j e3Qq1  
advances 預付   m],.w M8  
advertising expense 廣告費   =1VZcLNt  
agency 代理   to1r 88X  
agent 代理人   vSv1FZu*  
agreement 契約   .N#KW  
allotments 分配數   P*U^,Jh
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allowance 津貼   ^j10 f$B  
amalgamation 合併   ZSD7%gE< D  
amortization 攤銷   PRFl%M.H`  
amortized cost 應攤成本   V,8Z!.MG  
annuities 年金   s5Wb i
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applied cost 已分配成本   K_:2sDCaN  
applied expense 已分配費用   iTT%_-X-  
applied manufacturing expense 己分配製造費用   ?4aW^l6/  
apportioned charge 攤派費用   Dbq/t^  
appreciation 漲價   vM$hCV~N  
article of association 公司章程   \I<R.49oW  
assessment 課稅   >LH}A6dUC  
assets 資產   o-AF_N  
attorney fee 律師費   :qAX9T'{t  
audit 審計   Q7d@+C  
auditor 審計員   5v`lCu]  
average 平均數   3u+i  
average cost 平均成本   :V@)A/}uk  
bad debt 壞賬   ?Pf#~U_  
balance 餘額   ty4R2LnC  
balance sheet 資產負債表   TiG?r$6v%  
bank account 銀行賬戶   0_Elxc  
bank balance 銀行結存   Xh3b=i|K  
bank charge 銀行手續費   :qj;f];|  
bank deposit 銀行存款   @0NWc c+  
bank discount 銀行貼現   Ai^0{kF6  
bank draft 銀行匯票   pjoyMHWK  
bank loan 銀行借款   2m*/$GZ  
bank overdraft 銀行透支   )^"V}z t  
bankers acceptance 銀行承兌   2+C:Em0yI  
bankruptcy 破產   M&gi$Qs[E  
bearer 持票人   }QQ 7jE  
beneficiary 受益人   #T{)y  
bequest 遺產   /(u? k%Q  
bill 票據   MA}}w&  
bill of exchange 匯票   2i !\H$u`  
bill of lading 提單   0S'@(p[A  
bills discounted 貼現票據   CF\wR;6k  
bills payable 應付票據   H8HVmfM  
bills receivable 應收票據   Uq{$j5p8  
board of directors 董事會   ZH>i2|W<  
bonds 債券   5ug|crX  
bonus 紅利   _g( aO70Zu  
book value 賬面價值   lFSvHs5  
bookkeeper 簿記員   $/@  L  
bookkeeping 簿記   EA9 .?F  
branch office general ledger 支店往來賬戶   N7 hlM  
broker 經紀人   uqa pj("  
brought down 接前   GRV
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brought forward 接上頁   'Nuy/\[{\  
budget 預算   %;= ?r*]  
by-product 副產品   :PY6J}:&#  
by-product sales 副產品銷售   Gr)G-zE  
capital 股本   v,z~#$T&  
capital income 資本收益   A"s?;hv\fS  
capital outlay 資本支出   ur=:Ha  
capital stock 股本  
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capital stock certificate 股票   C+jXH)|iq  
carried down 移後   x>tm[k  
carried forward 移下頁   eOkiB!G.  
cash 現金   j
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cash account 現金賬戶   =1(7T.t  
cash in bank 存銀行現金   pzUr9  
cash on delivery 交貨收款   ~x+'-2A46  
cash on hand 庫存現金   v6[VdWOx5  
cash payment 現金支付   \.p; 4V&  
cash purchase 現購   /me ]sOkn  
cash sale 現沽   ?z6K/'?  
cashier 出?#123;員   ],~ [^0  
cashiers check 本票   J=(i0A  
certificate of deposit 存款單折   >&R@L KP  
certificate of indebtedness 借據   "!7Hu7  
certified check 保付支票   Li0+%ijM  
certified public accountant 會計師   Y  9z *xS  
charges 費用   ?*r%*CL  
charge for remittances 匯水手續費   84reyA  
charter 營業執照   skTaIGRL  
chartered accountant 會計師   n9k
  
chattles 動產   pR=R{=}wV
 
check 支票   !$ii*}  
che stub 支票存根   8;c\}D  
closed account 己結清賬戶   wq!9wk9  
closing 結算   0R`>F">  
closing entries 結賬紀錄   ^,vFxN--q  
closing stock 期末存貨   r!eW]M  
closing the book 結賬   f7!48
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columnar journal 多欄日記賬   R^sgafGl=  
combination 聯合   H"k\(SPVS  
commission 佣金   X&5N89  
commodity 商品   gd#?rc*f<3  
common stock 普通股   H\E%.QIx  
company 公司   ,`!lZ| U  
compensation 賠償   z8%qCq  
compound interest 複利   -MsL>F.
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consignee 承銷人   "rEfhzmyF  
consignment 寄銷   eY^zs0  
consignor 寄銷人   hNkv lk'Ui  
consolidated balance sheet 合併資產負債表   -)Vy)hD,  
consolidated profit and loss account 合併損益表   bwP@}(K  
consolidation 合併   f}4A,%:1  
construction cost 營建成本   s'l|Ii  
construction revenue 營建收入   4KSq]S.  
contract 合同   C?]eFKS."  
control account 統制賬戶   u*u
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copyright 版權   i O?f&u  
corporation 公司   t0v>J9  
cost 成本   +|8.ymvm  
cost accounting 成本會計   D
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cost of labour 勞工成本   3XQe? 2:<  
cost of production 生產成本   ahCwA}  
cost of manufacture 製造成本   %hZX XpuO  
cost of sales 銷貨成本   0kls/^0,  
cost price 成本價格   $]}K;  
credit 貸方   )b=vBs
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credit note 收款通知單   Xo[cpcV  
creditor 債權人   F1B/
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crossed check 橫線支票   +F-Y^):  
current account 往來活期賬戶   (
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current asset 流動資產   QJi H^KY6  
current liability 流動負債   +%KkzdS'  
current profit and loss 本期損益   O{7#Xj :_  
debit 借方   5M #',(X  
debt 債務   #Yp &yi }  
debtor 債務人   KSEKoHJo  
deed 契據   n_LK8
 
deferred assets 遞延資產   qTwl\dcncC  
deferred liabilities 遞延負債   s"w^E\>6  
delivery 交貨   ;V ?(j3b[  
delivery expense 送貨費   COw!a\Jl  
delivery order 出貨單   i;]# @n|  
demand draft 即期匯票   ,WnZ^R/n  
demand note 即期票據   fl9VokAT  
demurrage charge 延期費   :Aqt
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deposit 存款   aUc#,t;Qd  
deposit slip 存款單   L\
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depreciation 折舊   SAf)#HXa  
direct cost 直接成本   `v<S  
direct labour 直接人工   n<> ^cD  
director 董事   s~B)xYmyB'  
discount 折扣   SK@ p0:  
discount on purchase 進貨折扣   B~qo^ppVU  
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