[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。   \mDBOC0eK  
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acceptance 承兌   ~3qt<"  
account 賬戶   #>O>=#Q  
accountant 會計員   v42Z&PO
 
accounting 會計   "$PX[:  
accounting system 會計制度   T&s}~S=m  
accounts payable 應付賬款   f}VIkx]X"  
accounts receivable 應收賬款   zAO|{m<A2  
accumulated profits 累積利益   9AHxa  
adjusting entry ?#123;整記錄   &``nYI g/  
adjustment ?#123;整   aX|LEZ;D>  
administration expense 管理費用   3}2a3)  
advances 預付   O@sJ#i>  
advertising expense 廣告費   6Wc'5t
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agency 代理   (GbZt{.  
agent 代理人   -)p| i~j^A  
agreement 契約   Rge\8H/z  
allotments 分配數   Qk`LBv
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allowance 津貼   Gw?$.@L'I6  
amalgamation 合併   */A ~lR|  
amortization 攤銷   ZMmf!cKY:'  
amortized cost 應攤成本   ==Bxv:6  
annuities 年金   peGh-  
applied cost 已分配成本   7r wNjY#  
applied expense 已分配費用   `E-cf7%  
applied manufacturing expense 己分配製造費用   X"O^4MnvI  
apportioned charge 攤派費用   : 5<u!-}  
appreciation 漲價   jt6,id)&  
article of association 公司章程   _A,mY6*  
assessment 課稅   >IE`, fe  
assets 資產   +/DT#}JE  
attorney fee 律師費   }<g-0&GLm  
audit 審計   Y@Ti2bI`v  
auditor 審計員   C,nU.0  
average 平均數   b]@@
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average cost 平均成本   f%Vdao[  
bad debt 壞賬   GKa_
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balance 餘額   ?qR11A};tG  
balance sheet 資產負債表   j2Uu8.8d  
bank account 銀行賬戶   S)vNWBO  
bank balance 銀行結存   qfsu# R  
bank charge 銀行手續費   B),Z*lpC  
bank deposit 銀行存款   %M u$0~ct"  
bank discount 銀行貼現   L5A?9zum/!  
bank draft 銀行匯票   ioJr2wq6  
bank loan 銀行借款   )_\q)t"=  
bank overdraft 銀行透支   ZA.i\ ;2  
bankers acceptance 銀行承兌   1cY,)Z%l #  
bankruptcy 破產   aF%V  
bearer 持票人   {q|Om ?@  
beneficiary 受益人   Bf{c4YiF  
bequest 遺產   K5EU?J&  
bill 票據   22r$Ri_>  
bill of exchange 匯票   tLo_lLn*~%  
bill of lading 提單   &AhkP=Yw  
bills discounted 貼現票據   z 3N'Xk  
bills payable 應付票據   iuS*Vw  
bills receivable 應收票據   8N9X1Mb|  
board of directors 董事會   d.t$VRO  
bonds 債券   m+9~f_}  
bonus 紅利   ,8Q&X~$rY  
book value 賬面價值   eG j[% pk  
bookkeeper 簿記員   E>Lgf&R#W  
bookkeeping 簿記   V
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branch office general ledger 支店往來賬戶   .+$ox-EK8  
broker 經紀人   R;`C;Rbf  
brought down 接前   ^]ig*oS\`  
brought forward 接上頁   0*XCAnJ^_  
budget 預算   (.N!(;G  
by-product 副產品   7j8Ou3  
by-product sales 副產品銷售   <T+{)FV  
capital 股本   ']DUCu  
capital income 資本收益   .vWwYG  
capital outlay 資本支出   ?OF9{$m3?  
capital stock 股本   6gTc)rhRT  
capital stock certificate 股票   Sgq?r-Q.  
carried down 移後   }b=Cv?Zg$m  
carried forward 移下頁   !?5YXI,  
cash 現金   <Xl/U^B  
cash account 現金賬戶   VQ
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cash in bank 存銀行現金   olca Z  
cash on delivery 交貨收款   2+cpNk$  
cash on hand 庫存現金   w'7=CzfYn  
cash payment 現金支付   B<oBo&uA  
cash purchase 現購   vXT>Dc2\!  
cash sale 現沽   MkX=34oc^  
cashier 出?#123;員   /a?qtRw  
cashiers check 本票   |ZtNCB5{^j  
certificate of deposit 存款單折   (
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certificate of indebtedness 借據   U sq.'y/o  
certified check 保付支票   tZan1C%p>  
certified public accountant 會計師   W.Z`kH *B  
charges 費用   &l?AC%a5  
charge for remittances 匯水手續費   !q5qA*  
charter 營業執照   aDda&RM  
chartered accountant 會計師   t$g@+1p4  
chattles 動產   5]~451  
check 支票   B
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che stub 支票存根   'b:e8m  
closed account 己結清賬戶   HMmB90P`  
closing 結算   '^%kTNn  
closing entries 結賬紀錄   s"B2Whe  
closing stock 期末存貨   Kjt\A]R%  
closing the book 結賬   -rlCE-S  
columnar journal 多欄日記賬   RAj>{/E#W  
combination 聯合   ZY=
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commission 佣金   FwUgMR*xq  
commodity 商品   I`;SA~5  
common stock 普通股   y~^-I5!_ u  
company 公司   <h%I-e6  
compensation 賠償   {BzE  
compound interest 複利   il% u)NN  
consignee 承銷人   M< /
 
consignment 寄銷   q![`3m-d.  
consignor 寄銷人   AK(x;4  
consolidated balance sheet 合併資產負債表   :B:6ezDF6  
consolidated profit and loss account 合併損益表   (9Q@I8}Iy  
consolidation 合併   n+S&[Y  
construction cost 營建成本   z]R%'LGu  
construction revenue 營建收入   ?OS0.  
contract 合同   H{hzw&dZ<P  
control account 統制賬戶   '^M.;Giz  
copyright 版權   fwNj@fl_,e  
corporation 公司   5i+cjT2  
cost 成本   LB`{35b-  
cost accounting 成本會計   yt<h!k$ _P  
cost of labour 勞工成本   i!)\m0Wm  
cost of production 生產成本   m UUNR,  
cost of manufacture 製造成本   ><I{R|bC  
cost of sales 銷貨成本   )3k?{1:  
cost price 成本價格   #mkf2Z=t-  
credit 貸方   |W
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credit note 收款通知單   bvS6xU- J  
creditor 債權人   ih-J{1  
crossed check 橫線支票   sLUOs]cj  
current account 往來活期賬戶   Xyr'rm5+b  
current asset 流動資產   " =6kH,  
current liability 流動負債   L~AU4
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current profit and loss 本期損益   rn/~W[  
debit 借方   gloJ;dEB  
debt 債務    QJ!2Vw4K  
debtor 債務人   N(V_P[]"*,  
deed 契據   \440gH`  
deferred assets 遞延資產   OrwVRqW-z  
deferred liabilities 遞延負債   OY8P  
delivery 交貨   Jj?HOtaM  
delivery expense 送貨費   AEkjyh\  
delivery order 出貨單   f-p$4%(  
demand draft 即期匯票   :C2 @!W z  
demand note 即期票據   iBI->xU[U  
demurrage charge 延期費   voQJ !h1  
deposit 存款   Ft38)T"2R\  
deposit slip 存款單   +lb&_eD  
depreciation 折舊   B
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direct cost 直接成本   LI].*n/v  
direct labour 直接人工   xkv%4H>  
director 董事   !o1IpTN  
discount 折扣   4:-x!lt  
discount on purchase 進貨折扣   +P8CC fPu  
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