[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。    MV_Srz  
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acceptance 承兌   21s4MagC  
account 賬戶   Sxdsv9w  
accountant 會計員   QB.J,o*XD4  
accounting 會計   T=hhoGn  
accounting system 會計制度   7Dnp'* H  
accounts payable 應付賬款   J PyOG_h  
accounts receivable 應收賬款   /@AEJ][$  
accumulated profits 累積利益   b'MSkEiQG  
adjusting entry ?#123;整記錄   3nT Z)L }  
adjustment ?#123;整   l4n)#?Q?  
administration expense 管理費用   qq)0yyL r  
advances 預付   PJxH7|GSi  
advertising expense 廣告費    +`7KSwa  
agency 代理   iz
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agent 代理人   hA\K</h.  
agreement 契約   m9U"[Huv1E  
allotments 分配數   DD" $1o"  
allowance 津貼   zR!o{8  
amalgamation 合併   5es[Ph|K5  
amortization 攤銷   J=.`wZQkS  
amortized cost 應攤成本   f.24:Dw,  
annuities 年金   vR0];{  
applied cost 已分配成本   8Ll[ fJZA  
applied expense 已分配費用   V8eB$in  
applied manufacturing expense 己分配製造費用   #%J5\+ua  
apportioned charge 攤派費用   tm7u^9]  
appreciation 漲價   1&fc1uYB4  
article of association 公司章程   eh,~^x5  
assessment 課稅   0]D0{6x 8  
assets 資產   ikE<=:pe  
attorney fee 律師費   e><5Pr
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audit 審計   G=;k=oX(  
auditor 審計員   TO%dw^{_`  
average 平均數   \om%Q[F7a  
average cost 平均成本   V\(:@0"  
bad debt 壞賬   Hw#d_P:  
balance 餘額   9
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balance sheet 資產負債表   E}%hz*Q)(  
bank account 銀行賬戶   :xKcpY[{  
bank balance 銀行結存   NrP0Ep%V  
bank charge 銀行手續費   jxJv.   
bank deposit 銀行存款   6<K6Y5<6  
bank discount 銀行貼現   O;7)Hjwt  
bank draft 銀行匯票   [{C )LDN  
bank loan 銀行借款   &3J@BMYp  
bank overdraft 銀行透支   }I`a`0/  
bankers acceptance 銀行承兌   ?\8?%Qk  
bankruptcy 破產   2lL,zFAq  
bearer 持票人   *T0q|P~o%  
beneficiary 受益人   Kscd}f)yx?  
bequest 遺產   ~b{Gz6u>  
bill 票據   VLBE'3Qg1  
bill of exchange 匯票   
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bill of lading 提單   %e*@CbO$  
bills discounted 貼現票據   y4+;z2'>  
bills payable 應付票據   iAa;6mH  
bills receivable 應收票據   r! Ay:r  
board of directors 董事會   gW Y"w!f  
bonds 債券   K'#E3={tt  
bonus 紅利   Qp`gswvE  
book value 賬面價值   pRSOYTebP  
bookkeeper 簿記員   !|c|o*t{  
bookkeeping 簿記   (knp#  
branch office general ledger 支店往來賬戶   /c):}PJ^#7  
broker 經紀人   Z $J#|  
brought down 接前   YJ( *wByM  
brought forward 接上頁   G%d (
 
budget 預算   Fs[aa#v4B  
by-product 副產品   {mB0rKVm  
by-product sales 副產品銷售   =)|-?\[w  
capital 股本   #p[',$cC  
capital income 資本收益   l7
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capital outlay 資本支出   .$@R{>%U  
capital stock 股本   {nU=%w"\  
capital stock certificate 股票   ~}Rj$%_  
carried down 移後   +**!@uY  
carried forward 移下頁   zSb PW6U  
cash 現金   UwC=1g U  
cash account 現金賬戶   G9JAcO1  
cash in bank 存銀行現金   q\H[am  
cash on delivery 交貨收款   /PsnD_s]5  
cash on hand 庫存現金   RoAlf+&Qb  
cash payment 現金支付   sUPz/Z.h  
cash purchase 現購   F
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cash sale 現沽   )Wb0u0)_  
cashier 出?#123;員   %u;~kP|S%  
cashiers check 本票   ,]T2$?|  
certificate of deposit 存款單折   /rSH"$  
certificate of indebtedness 借據   n("0%@ov  
certified check 保付支票   t|m=J`a{q;  
certified public accountant 會計師   GRY2?'`  
charges 費用   &IlU|4`R%  
charge for remittances 匯水手續費   qTQBt}  
charter 營業執照   d|4}obCt  
chartered accountant 會計師   }pJwj  
chattles 動產   fw[y+Bi& ?  
check 支票   *}8t{ F@k  
che stub 支票存根   %w7]@VZ  
closed account 己結清賬戶   6]-SK$  
closing 結算   \(%Y%?dy  
closing entries 結賬紀錄   m>SErxU(z  
closing stock 期末存貨   )aX,%yK  
closing the book 結賬   FN[{s  
columnar journal 多欄日記賬   9Vf1Xz  
combination 聯合   VcoOeAKL  
commission 佣金   -1J[n0O.  
commodity 商品   ]KJj6xn  
common stock 普通股   ~jsLqY*(+  
company 公司   v%ioj
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compensation 賠償   +E1h#cc)  
compound interest 複利   /q5:p`4{J  
consignee 承銷人   o;?/HE%,[  
consignment 寄銷   QD%L0;j  
consignor 寄銷人   `:axzCrCfR  
consolidated balance sheet 合併資產負債表   H9CS*|q6r  
consolidated profit and loss account 合併損益表   <ZB1Vi9}8  
consolidation 合併   7k8pZ  
construction cost 營建成本   %RD I!e<e}  
construction revenue 營建收入   HF(KN{0.B  
contract 合同   q&d~ \{J  
control account 統制賬戶   L5,NP5RC  
copyright 版權   nR`ov1RH  
corporation 公司   '}$Dgp6e  
cost 成本   )wNP( @$L  
cost accounting 成本會計   $LU"?aAW  
cost of labour 勞工成本   t]-5 ]oI  
cost of production 生產成本   k-}b{  
cost of manufacture 製造成本   0'IBN}  
cost of sales 銷貨成本   *BR^U$,e  
cost price 成本價格   @*sWu_-Y%  
credit 貸方   `]W|8M  
credit note 收款通知單   /i77  
creditor 債權人  
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crossed check 橫線支票   y99mC$"Ee`  
current account 往來活期賬戶   6R^^.tCs  
current asset 流動資產   rEF0oJ.
  
current liability 流動負債   *M"}z  
current profit and loss 本期損益   ,{ mCf^  
debit 借方   uS^Ipxe\  
debt 債務   rOVVL%@QqJ  
debtor 債務人   CvD"sHVq%  
deed 契據   ~sXcnxLz  
deferred assets 遞延資產   Bs?^2T~%{  
deferred liabilities 遞延負債   4F{70"a  
delivery 交貨   5D'\b}*lJ}  
delivery expense 送貨費   '  <=+;q  
delivery order 出貨單   /~<@
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demand draft 即期匯票   j*vYBGD  
demand note 即期票據   gN"7be&J  
demurrage charge 延期費   jB(|";G  
deposit 存款   7"C$pm6  
deposit slip 存款單   tdu$pC6  
depreciation 折舊   8Q'0h m?  
direct cost 直接成本   {lc\,F*$  
direct labour 直接人工   g?ULWeZg5  
director 董事   P ! _rEV  
discount 折扣   d}4Y(   
discount on purchase 進貨折扣   q?8| [.  
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