[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。   wM.z/r\p  
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acceptance 承兌   *+(t2!yFmE  
account 賬戶   UNLmnj;-Q  
accountant 會計員   CTawXHM  
accounting 會計   >tF3|:\  
accounting system 會計制度   t~5m[C[`w  
accounts payable 應付賬款   O-m=<Fk> D  
accounts receivable 應收賬款   #I> c$dd  
accumulated profits 累積利益   d4ANh+}X"_  
adjusting entry ?#123;整記錄   Br/qOO:n$}  
adjustment ?#123;整   590.mCm  
administration expense 管理費用   3V=(P.ATm  
advances 預付   (al.7VA;9
 
advertising expense 廣告費   w2*.3I,~)B  
agency 代理   9%fd\o@X  
agent 代理人   5)712b(&  
agreement 契約   L{`S^'P<  
allotments 分配數   &O|!w&  
allowance 津貼   6 3TeTGp$  
amalgamation 合併   WFWQ;U{|  
amortization 攤銷   #'`!*VI  
amortized cost 應攤成本   /<[S> ;!kr  
annuities 年金   5zk<s`h  
applied cost 已分配成本   8:#\g  
applied expense 已分配費用   `O~NT'Ed8  
applied manufacturing expense 己分配製造費用   LV4\zd6  
apportioned charge 攤派費用   l^`& Tnzv  
appreciation 漲價   >?Y)evW  
article of association 公司章程   H~Z$pk%  
assessment 課稅   BdWRm=  
assets 資產   {u!Q=D$3  
attorney fee 律師費   (<M^C>pldf  
audit 審計   WP(+jL^-  
auditor 審計員   0cYd6u@  
average 平均數   (pBPf  
average cost 平均成本   99QMMup  
bad debt 壞賬  
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balance 餘額   bBx.snBK  
balance sheet 資產負債表   |W't-}yf  
bank account 銀行賬戶   S8=Am7D] 1  
bank balance 銀行結存   N5W;Zx]  
bank charge 銀行手續費   jM<=>P  
bank deposit 銀行存款   hKkUsY=R  
bank discount 銀行貼現   l>( w]  
bank draft 銀行匯票   By3y.}'Ub9  
bank loan 銀行借款   ^3>Qf
  
bank overdraft 銀行透支   K&L9Ue  
bankers acceptance 銀行承兌   mT]+w
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bankruptcy 破產   01N]|F:  
bearer 持票人   [cJQ"G '  
beneficiary 受益人   0QzUcr)3+  
bequest 遺產   
6snDv4  
bill 票據   ? PIq/[tk  
bill of exchange 匯票   0P MF)';R  
bill of lading 提單   0wFa7PyG?  
bills discounted 貼現票據   Z)V m,n
g  
bills payable 應付票據   FI.Ae/(U  
bills receivable 應收票據   U,G!u=+  
board of directors 董事會   M<Gr~RKmAn  
bonds 債券   xg:r5Z/|)  
bonus 紅利   72i]`   
book value 賬面價值   _'eG  
bookkeeper 簿記員   *HT)Au"5  
bookkeeping 簿記   
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branch office general ledger 支店往來賬戶   o0yyP,?yh  
broker 經紀人   t=-t xnlr<  
brought down 接前   33R1<dRk  
brought forward 接上頁   tQ:g#EqL9B  
budget 預算   {c 82bFiv  
by-product 副產品   j|6@>T1  
by-product sales 副產品銷售   m=saUhI*9  
capital 股本   .2K4<UOAbm  
capital income 資本收益   bHJKX>@{  
capital outlay 資本支出   ywSV4ZtM  
capital stock 股本   \>B$x@-wg  
capital stock certificate 股票   `5HFRgL`.
 
carried down 移後   Mx -? &  
carried forward 移下頁   !b !C+ \v  
cash 現金   "PFczoRZ  
cash account 現金賬戶   | c:E)S\  
cash in bank 存銀行現金   3CKd[=-Z  
cash on delivery 交貨收款   d65fkz==A)  
cash on hand 庫存現金   y_s^dQe  
cash payment 現金支付   9+z5$  
cash purchase 現購   TO(2n8'fdO  
cash sale 現沽   J 8!D."'Q0  
cashier 出?#123;員   rNi]|)-ET  
cashiers check 本票   dkHye>  
certificate of deposit 存款單折   R*"31&3le4  
certificate of indebtedness 借據   i8h(b2odQ  
certified check 保付支票   c `[,>  
certified public accountant 會計師   j{U
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charges 費用   qw#wZ'<n  
charge for remittances 匯水手續費   /.knZ_aJ!  
charter 營業執照   fbl8:c)I  
chartered accountant 會計師   z~O#0Q!  
chattles 動產   #  
check 支票   T(GEFntY  
che stub 支票存根   $0kuR!U.N  
closed account 己結清賬戶   8+7n"6GY2/  
closing 結算   xSf&*wLE  
closing entries 結賬紀錄   *btLd7c%  
closing stock 期末存貨   \n&l  
closing the book 結賬   f 1Z
 
columnar journal 多欄日記賬   s8r|48I#;  
combination 聯合    WfdM~k\  
commission 佣金   z<3{.e\e  
commodity 商品   x4_xl  .  
common stock 普通股   6w?l I  
company 公司   mJ'Q9x"  
compensation 賠償   \Zn%r&(  
compound interest 複利   eX{: &Do  
consignee 承銷人   k;7R3O@  
consignment 寄銷   ]j4Nl?5*x  
consignor 寄銷人   fGwRv%$^  
consolidated balance sheet 合併資產負債表   /
LH# 3  
consolidated profit and loss account 合併損益表   ?k|}\l[X1  
consolidation 合併   'aN`z
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construction cost 營建成本   =6sA49~M  
construction revenue 營建收入   )=k8W9i8b  
contract 合同   %2S+G?$M?  
control account 統制賬戶   !nm[ZrSP  
copyright 版權   \*wQ%_N5  
corporation 公司   j O-H1@;  
cost 成本   %(P\"hE'  
cost accounting 成本會計   w[K! m.p,u  
cost of labour 勞工成本   WR;)  
cost of production 生產成本   ]-rhc.Gk@1  
cost of manufacture 製造成本   qe/|u3I<lF  
cost of sales 銷貨成本   ,mHQ  
cost price 成本價格   fwN'5ep  
credit 貸方   9=l6NNe)|  
credit note 收款通知單    Y  ,  
creditor 債權人   Tc3~~X   
crossed check 橫線支票   J{69iQ  
current account 往來活期賬戶   FFG/v`NM  
current asset 流動資產   UI?AM 34  
current liability 流動負債   kPuI'EPK  
current profit and loss 本期損益   ycD}7  
debit 借方   ZH1W#dt`[  
debt 債務   K3;lst>4  
debtor 債務人   ^xNs^wC.  
deed 契據   2 &(w\#'  
deferred assets 遞延資產   Uo~-^w}  
deferred liabilities 遞延負債   eZck$]P(6H  
delivery 交貨   9B&fEmgEc?  
delivery expense 送貨費   ZCcKY6b  
delivery order 出貨單   0afDqvrC6  
demand draft 即期匯票   =JR6-A1>  
demand note 即期票據   | e%o  
demurrage charge 延期費   e7$ZA#A_5v  
deposit 存款   hoDE*
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deposit slip 存款單   H[x$65ND  
depreciation 折舊   1KI,/H"SY  
direct cost 直接成本   2!Gb
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direct labour 直接人工   Q4[^JQsR2  
director 董事   W5f|#{&L:  
discount 折扣   @:
ojt$  
discount on purchase 進貨折扣   $vR#<a,7>  
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