[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。   _]*>*XfF(  
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acceptance 承兌   (Clkv  
account 賬戶   Q1l'7N  
accountant 會計員   n\.Vqe  
accounting 會計   4YX3+oS  
accounting system 會計制度   {GcO3G#FZ  
accounts payable 應付賬款   ;
]jNk'oa  
accounts receivable 應收賬款   C{XmVc.  
accumulated profits 累積利益   D#/Bx[  
adjusting entry ?#123;整記錄   a+PzI x2  
adjustment ?#123;整   zZC9\V}R  
administration expense 管理費用   0,8okAH  
advances 預付   HOh!Xcu  
advertising expense 廣告費   <V6VMYXY4  
agency 代理   c\V7i#u[d;  
agent 代理人   HgkC~'  
agreement 契約   .q3/_*  
allotments 分配數   <kd1Nrr!p  
allowance 津貼   %-e 82J1  
amalgamation 合併   `I5wV/%ib  
amortization 攤銷   #`X?=/q  
amortized cost 應攤成本   f8.gT49I  
annuities 年金   QW~1%`  
applied cost 已分配成本   1|6%evPu(  
applied expense 已分配費用   U2~kJ  
applied manufacturing expense 己分配製造費用   }k G9!sf  
apportioned charge 攤派費用   ;?g6QIN9  
appreciation 漲價   g !z&~Z:  
article of association 公司章程   *~j@*{u  
assessment 課稅   1\rz%E  
assets 資產   e2W".+B1  
attorney fee 律師費   \`\ZTZni  
audit 審計   k/gZ,  
auditor 審計員   Bv%GJ
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average 平均數   y[_Q-   
average cost 平均成本   fn6J*[`  
bad debt 壞賬   #3 pb(fbw  
balance 餘額   ?vHU#  
balance sheet 資產負債表   ye? 'Ze  
bank account 銀行賬戶   Y~E`
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bank balance 銀行結存   h_IDO%  
bank charge 銀行手續費   8d-t|HkN  
bank deposit 銀行存款   ;H.^i|_/  
bank discount 銀行貼現   j;iAD:nf  
bank draft 銀行匯票   o"BoZsMk  
bank loan 銀行借款   {9aE5kR  
bank overdraft 銀行透支   6ez<g Uf  
bankers acceptance 銀行承兌   P&e\)Z|  
bankruptcy 破產   ,47Y9Kz9  
bearer 持票人   ^7KH _t8
 
beneficiary 受益人   a1y-3z  
bequest 遺產   t; {F%9j{  
bill 票據   ^vO+
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bill of exchange 匯票   pWsDzb6?%  
bill of lading 提單   -JjM y X  
bills discounted 貼現票據   ]Y8<`;8/  
bills payable 應付票據   aC.~&MxFC  
bills receivable 應收票據   )fSOi||C  
board of directors 董事會   :#?5X|Gz  
bonds 債券   <=0 u2~E  
bonus 紅利   zY!j:FT1HY  
book value 賬面價值   j578)
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bookkeeper 簿記員   >!1.  
bookkeeping 簿記   RnI&8  
branch office general ledger 支店往來賬戶   >R!jB]5  
broker 經紀人   P8)=Kbd  
brought down 接前   I4q9|'-yx  
brought forward 接上頁   ,1CIBFY  
budget 預算   0C6-GKbZ  
by-product 副產品   zZ323pq  
by-product sales 副產品銷售   [>%xd)8.c  
capital 股本   "Yj'oE%\  
capital income 資本收益   4 bH^":i(  
capital outlay 資本支出   R1GEh&U{  
capital stock 股本   Pjjewy1} ^  
capital stock certificate 股票   z]?N+NHOA  
carried down 移後   )MchsuF<  
carried forward 移下頁   9!}8UALD  
cash 現金   :G2k5xD/E  
cash account 現金賬戶   a^zibPG  
cash in bank 存銀行現金   B1C-J/J  
cash on delivery 交貨收款   #(JNn'
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cash on hand 庫存現金   h*$y[}hDuv  
cash payment 現金支付   91g2A|  
cash purchase 現購   !F1N~6f  
cash sale 現沽   ,+xB$e  
cashier 出?#123;員   Zk"eA'"\  
cashiers check 本票   Ww%=1M]e-  
certificate of deposit 存款單折   $m
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certificate of indebtedness 借據   (#RH
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certified check 保付支票   q~ZNd3O  
certified public accountant 會計師   ? !cvf{a  
charges 費用   hB>oJC  
charge for remittances 匯水手續費   8a'.ZdqC?  
charter 營業執照   #32"=MfQn  
chartered accountant 會計師   d>fkA0G/9!  
chattles 動產   A '5,LfTu  
check 支票   E5xzy/ZQ  
che stub 支票存根   2Yn <2U/^R  
closed account 己結清賬戶   Q qvihd  
closing 結算   vchm"p?9)  
closing entries 結賬紀錄   <_tT<5'[$u  
closing stock 期末存貨   Yc `)R  
closing the book 結賬   RBm ;e0  
columnar journal 多欄日記賬   *q".-u!D[  
combination 聯合   C/kW0V7  
commission 佣金    4/1d&Sg  
commodity 商品   -~ Mb  
common stock 普通股   Vz)`nmO}5\  
company 公司   b6F4>@gjg  
compensation 賠償   Uo>]sNP~  
compound interest 複利   +W\f(/q0  
consignee 承銷人   &[/w_|b  
consignment 寄銷   fhp<oe>D  
consignor 寄銷人   J}+6UlD  
consolidated balance sheet 合併資產負債表   tj4VWJK  
consolidated profit and loss account 合併損益表   JS
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consolidation 合併   (?{MEwHG  
construction cost 營建成本   k_q0Q;6w!l  
construction revenue 營建收入   W"'iIh)z `  
contract 合同  
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control account 統制賬戶   yo )%J  
copyright 版權   w1#gOwA,$  
corporation 公司   xJZ>uTN  
cost 成本   ?yR&/a  
cost accounting 成本會計   1ilBz9x*!  
cost of labour 勞工成本   : b~6i%b  
cost of production 生產成本   Z1Z1@2 T
 
cost of manufacture 製造成本   @8^
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cost of sales 銷貨成本   ,%Up0Rr,  
cost price 成本價格   l
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credit 貸方   1/-43B  
credit note 收款通知單   #w-xBM @  
creditor 債權人   aZ'Lx:)R  
crossed check 橫線支票   P gus42f%  
current account 往來活期賬戶   <5jzl  
current asset 流動資產   ct,l^|0Hu8  
current liability 流動負債   j;3[KLmuK%  
current profit and loss 本期損益   iN0nw
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debit 借方   :!b'Vk  
debt 債務   fUQ6Z,9  
debtor 債務人   yz*6W zD  
deed 契據   ,gOOiB }  
deferred assets 遞延資產   !M]\I&  
deferred liabilities 遞延負債   lB
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delivery 交貨   z`FCs,?K  
delivery expense 送貨費   P(73!DT+  
delivery order 出貨單   8o0%@5M  
demand draft 即期匯票   H0SQ"?  
demand note 即期票據   $g+[
yb7@  
demurrage charge 延期費   jR#~I@q^  
deposit 存款   H 
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deposit slip 存款單   iVTGF<  
depreciation 折舊   Z(_ZAB%+D  
direct cost 直接成本   i'wAE:Xe  
direct labour 直接人工   jSuL5|Gui  
director 董事   z,bQ
Q;z9  
discount 折扣   /<8N\_wh  
discount on purchase 進貨折扣   QZhjb
  
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