[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。   Z6K9E=%)c  
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acceptance 承兌   6@H&S  
account 賬戶   [DGq{(
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accountant 會計員   b2U[W#  
accounting 會計   {EW}Wd  
accounting system 會計制度   xqP0Z),Ow  
accounts payable 應付賬款   x~Se-#$  
accounts receivable 應收賬款   3i>$g3G  
accumulated profits 累積利益   +(PtOo.  
adjusting entry ?#123;整記錄   p"q-
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adjustment ?#123;整   gJs~kQU  
administration expense 管理費用   ?Z1pPd@  
advances 預付   fkRb;aIl  
advertising expense 廣告費   0AR4/5 .  
agency 代理   A javV

 
agent 代理人   j|lg&kN  
agreement 契約   oS_'@u.5  
allotments 分配數   ot_jG)  
allowance 津貼   Q>TaaGc  
amalgamation 合併   oJ6 d:  
amortization 攤銷   G| 3OB:  
amortized cost 應攤成本   %6Hn1'7+v  
annuities 年金   d[TcA2nF
 
applied cost 已分配成本   N#T MU  
applied expense 已分配費用   7:bqh$3!s  
applied manufacturing expense 己分配製造費用   pC5-,Z;8  
apportioned charge 攤派費用   KgAc0pz{7H  
appreciation 漲價   ~\ie/}zYj  
article of association 公司章程   8P5xRUkV  
assessment 課稅   JN|<R%hy  
assets 資產   &hV;3";  
attorney fee 律師費   3vrQY9H>  
audit 審計   | @di<d@  
auditor 審計員    [POy"O  
average 平均數   .P=!M  
average cost 平均成本   uA}asm  
bad debt 壞賬   (&njZdcb*  
balance 餘額   Xk7zXah  
balance sheet 資產負債表   HL88  
bank account 銀行賬戶   t{?_]2vl  
bank balance 銀行結存   !Z4,UTu|Q  
bank charge 銀行手續費   }d6g{`  
bank deposit 銀行存款   /JveN8L%  
bank discount 銀行貼現   hrS/3c'<Z  
bank draft 銀行匯票   1$xt=*.u|  
bank loan 銀行借款   UAcABL^2  
bank overdraft 銀行透支   ~PoGuj2wA  
bankers acceptance 銀行承兌   <<UlFE9"  
bankruptcy 破產   l#Qf8*0  
bearer 持票人   Nk
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beneficiary 受益人   R^PQ`$W 'R  
bequest 遺產   [oKB1GkA  
bill 票據   hR=4w$  
bill of exchange 匯票   WZFV8'  
bill of lading 提單   7[u&%  
bills discounted 貼現票據   vo0[Z,aH5  
bills payable 應付票據   Ef?_d]  
bills receivable 應收票據   4pc=MR  
board of directors 董事會   c=@=lGgo  
bonds 債券   Nc;7KMOIA  
bonus 紅利   @]2cL  
book value 賬面價值   ipU"|{NK  
bookkeeper 簿記員   mtTJm4  
bookkeeping 簿記   }>tUkXlhJ<  
branch office general ledger 支店往來賬戶   r)7A# 3wId  
broker 經紀人   >!a*wf~]  
brought down 接前   Ge97e/CY  
brought forward 接上頁   d6M d~$R  
budget 預算   ]?<uf40Mm  
by-product 副產品   sq<y2j1oF  
by-product sales 副產品銷售   /ox}l<ha  
capital 股本   x&;{4F Nw  
capital income 資本收益   :!r_dmJ  
capital outlay 資本支出   i<@|+*>M  
capital stock 股本   Uel*:c  
capital stock certificate 股票   Zu+Z7@$}/  
carried down 移後  
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carried forward 移下頁   y<#y3M!\  
cash 現金   M rVtxzH  
cash account 現金賬戶   xvrCm`3n@  
cash in bank 存銀行現金   Z~]17{x0  
cash on delivery 交貨收款   RS$:]hxd>_  
cash on hand 庫存現金   sS+9ly{9J  
cash payment 現金支付   VqYe0-^=P  
cash purchase 現購   nE/T)[1|  
cash sale 現沽   8E$
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cashier 出?#123;員   8ALYih7"W  
cashiers check 本票   UQhfR}(  
certificate of deposit 存款單折   85H8`YwPh  
certificate of indebtedness 借據   *[ A%tj%  
certified check 保付支票   dc:|)bK M  
certified public accountant 會計師   &JP-M=\n  
charges 費用   ?= ulfGrY  
charge for remittances 匯水手續費   yfaXScbE  
charter 營業執照   /Wzic+v<>  
chartered accountant 會計師   Va !HcG1^:  
chattles 動產   %Rg84tz  
check 支票   YZmD:P  
che stub 支票存根   5[;p<GqGN  
closed account 己結清賬戶   6wxQ_Qz:Q  
closing 結算   cG^ 'Qm  
closing entries 結賬紀錄   B)Gm"bLCOZ  
closing stock 期末存貨   ;AHa|35\  
closing the book 結賬   r$0"Y-a  
columnar journal 多欄日記賬   V xsW3*`  
combination 聯合   WE
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commission 佣金   `cf&4Hn  
commodity 商品   kw1PIuz4&  
common stock 普通股   '2#O{  
company 公司   /Nxy?g|,  
compensation 賠償   l tQ:c  
compound interest 複利   RdvJA:;q  
consignee 承銷人   s%p(_pB  
consignment 寄銷   +mH Kk  
consignor 寄銷人   
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consolidated balance sheet 合併資產負債表   3Vt-]DGX  
consolidated profit and loss account 合併損益表   dGHRHX i  
consolidation 合併   *6=[Hmygi  
construction cost 營建成本   ~KrzJp=5F  
construction revenue 營建收入  
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contract 合同   f<y""0L9  
control account 統制賬戶   ))
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copyright 版權   <5q:mG88  
corporation 公司   dNbN]g HC  
cost 成本   C2!POf;GdN  
cost accounting 成本會計   \N7 E!
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cost of labour 勞工成本   R3.tkFZq]  
cost of production 生產成本   {n|Ra[9_  
cost of manufacture 製造成本   bJGT^N@  
cost of sales 銷貨成本   HnU}Lhjzj  
cost price 成本價格   i7Y96]  
credit 貸方   "-N%`UA  
credit note 收款通知單   iPI6 _h  
creditor 債權人   *mq+w&  
crossed check 橫線支票   f{ENSUtCrR  
current account 往來活期賬戶   VNA VdP  
current asset 流動資產   nh,N(t9  
current liability 流動負債   aS62S9nwX  
current profit and loss 本期損益   +D$\^ <#  
debit 借方   {TlS)i`  
debt 債務   '7wWdq  
debtor 債務人   a i}8+L8-  
deed 契據   Z7OWpujCvN  
deferred assets 遞延資產   +&Sf$t 1  
deferred liabilities 遞延負債   ^Cpvh}1#  
delivery 交貨   |>VDMezy  
delivery expense 送貨費   ?hsOhUs(5  
delivery order 出貨單   Rs5G5W@"A  
demand draft 即期匯票   mltN$b%G=d  
demand note 即期票據   Fi1gM}>py  
demurrage charge 延期費   eK4\v:oG1  
deposit 存款   -1Tws|4gc  
deposit slip 存款單   2&06Db(  
depreciation 折舊   wcB-)Ra  
direct cost 直接成本   1R1J/Z*V/  
direct labour 直接人工   Z2hRTJJ[A  
director 董事   (<2PhJ|  
discount 折扣   wnhac}  
discount on purchase 進貨折扣   S}ZM;M  
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