[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。   cy
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acceptance 承兌   $01csj  
account 賬戶   "j&'R#$&d  
accountant 會計員   u=tp80_  
accounting 會計   uW [yNwM  
accounting system 會計制度   zU0SlRFu  
accounts payable 應付賬款    'iTY?  
accounts receivable 應收賬款   iL2__TO  
accumulated profits 累積利益   AOJ[/YpM  
adjusting entry ?#123;整記錄   pKno~jja  
adjustment ?#123;整   {,u})U2  
administration expense 管理費用   K aX*) P  
advances 預付   SU1N*k#-o  
advertising expense 廣告費   RL$%Vy0  
agency 代理   cK >^8
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agent 代理人   S}a]Bt  
agreement 契約   *AP"[W  
allotments 分配數   DJ
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allowance 津貼   ?T.=ym  
amalgamation 合併   vw4b@v-XQ3  
amortization 攤銷   8N+T=c  
amortized cost 應攤成本   l4dG=x}M]  
annuities 年金   ^/6P~iK'  
applied cost 已分配成本   \m%c"'[  
applied expense 已分配費用   P@f#DX )  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   ,<Z,-0S  
appreciation 漲價   M9""(`U  
article of association 公司章程   U1HG{u,"y  
assessment 課稅   }Z{FPW.QK  
assets 資產   !\$V?*p7  
attorney fee 律師費   9K#3JyW*  
audit 審計   _6V1oe2  
auditor 審計員   )$1>6C\  
average 平均數   [sjkm+ ?  
average cost 平均成本   .6T0d 4,1  
bad debt 壞賬   r@m]#4  
balance 餘額   *c [^/  
balance sheet 資產負債表   ,wM4X']HR  
bank account 銀行賬戶   Sb> &m  
bank balance 銀行結存   r~ 2hTie  
bank charge 銀行手續費   :vX%0|  
bank deposit 銀行存款   ;-XfbqZ\  
bank discount 銀行貼現   @"MQ6u G>  
bank draft 銀行匯票   RgA"`p7{  
bank loan 銀行借款   8#VD u(  
bank overdraft 銀行透支   S1I.l">P  
bankers acceptance 銀行承兌   EwX{i}j_V  
bankruptcy 破產   KN[;z2i  
bearer 持票人   b,YNCb]H  
beneficiary 受益人   ;Xy=;Z.]
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bequest 遺產   vsZ?cd
 
bill 票據   ]gg(Z!|iQ  
bill of exchange 匯票   D%nd7 |  
bill of lading 提單  
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bills discounted 貼現票據   `:;q4zij;  
bills payable 應付票據   -YAtM-VL  
bills receivable 應收票據   9O:l0 l  
board of directors 董事會   /KX+'@  
bonds 債券   w3ni@'X8  
bonus 紅利  
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book value 賬面價值   nvT@'y+  
bookkeeper 簿記員   E "}@SaB-  
bookkeeping 簿記   8\!E )M|4  
branch office general ledger 支店往來賬戶   @qan&?-Y  
broker 經紀人   ~bxev/$d  
brought down 接前   4&;iORw&E4  
brought forward 接上頁   uB a<5YDF  
budget 預算   R-j*fO}  
by-product 副產品   CDRbYO  
by-product sales 副產品銷售   eF22 ~P  
capital 股本   F{!pii5O9  
capital income 資本收益   Cpm T*  
capital outlay 資本支出   N UX |  
capital stock 股本   U
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capital stock certificate 股票   (X,i,qK/  
carried down 移後   j}eb _K+I  
carried forward 移下頁   ;//9,x9;t  
cash 現金   )/%5f{+}  
cash account 現金賬戶   6<<"9mxK  
cash in bank 存銀行現金   jh)@3c  
cash on delivery 交貨收款   LCH\;07V#  
cash on hand 庫存現金   robg1  
cash payment 現金支付   NBY|U{.g  
cash purchase 現購   ur\6~'l4  
cash sale 現沽   Rbf6/C  
cashier 出?#123;員   v/q-{1  
cashiers check 本票   X!ruQem /  
certificate of deposit 存款單折   ;_e9v,  
certificate of indebtedness 借據   #~|k EGt  
certified check 保付支票   TXmS$q   
certified public accountant 會計師   < ,*\t  
charges 費用   $M 8&&M  
charge for remittances 匯水手續費   G/<zd)  
charter 營業執照   #@$80e Fq  
chartered accountant 會計師   [3G{NC|'  
chattles 動產   1xW!j!A;  
check 支票   **Ioy+  
che stub 支票存根   ]=qauf>3  
closed account 己結清賬戶   M`H#Qo5/  
closing 結算   #f2k*8"eAF  
closing entries 結賬紀錄   gmRc4o  
closing stock 期末存貨   3!{imQT  
closing the book 結賬   P3&s<mh  
columnar journal 多欄日記賬   D4!;*2t  
combination 聯合   lx%c&~.DiB  
commission 佣金   #dWz,e3   
commodity 商品   E]OexRJ^i  
common stock 普通股   KFd +7C9  
company 公司   Z^&G9I#  
compensation 賠償   THp_ dTD  
compound interest 複利   "/aZ*mkjfJ  
consignee 承銷人   6:#o0OeBP  
consignment 寄銷   A-C
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consignor 寄銷人   9efDM  
consolidated balance sheet 合併資產負債表   -[7+g  
consolidated profit and loss account 合併損益表   J[ Gpd  
consolidation 合併   Fvl\.  
construction cost 營建成本   z4:!*:.Asu  
construction revenue 營建收入   K6IT$
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contract 合同   iWf+wC|  
control account 統制賬戶   ZL6 HD n!  
copyright 版權   k
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corporation 公司   89FAh6uE  
cost 成本   @.eN+o9|  
cost accounting 成本會計   NZvgkci_(u  
cost of labour 勞工成本   f,TW|Y'{g  
cost of production 生產成本   >zW2w2O3  
cost of manufacture 製造成本   <T}U 3lL^  
cost of sales 銷貨成本   u?Ffqt9'  
cost price 成本價格   |IcW7(  
credit 貸方   :2?g_  
credit note 收款通知單   -qIi.]/f"9  
creditor 債權人   JY,$B- l  
crossed check 橫線支票   ,TQec:B  
current account 往來活期賬戶   @sLN  
current asset 流動資產   +
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current liability 流動負債   5~[7|Y  
current profit and loss 本期損益   U
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debit 借方   Te+(7 Z  
debt 債務   PXMd=,}  
debtor 債務人   =0g!Q  
deed 契據   |2j,
  
deferred assets 遞延資產   F/s n"2  
deferred liabilities 遞延負債   %GhI0F #  
delivery 交貨   gXdMGO>  
delivery expense 送貨費   O+}py{ st  
delivery order 出貨單   J?8Mo=U Zz  
demand draft 即期匯票   O k` }\NZL  
demand note 即期票據   zEI+)|4?r  
demurrage charge 延期費   4Hj)Av<O(  
deposit 存款   5qz,FKx5  
deposit slip 存款單   y8k8Hd1<f  
depreciation 折舊   6'Q{xJe?  
direct cost 直接成本   }(nT(9|  
direct labour 直接人工   hC\ l \y  
director 董事   'C'mgEl%L  
discount 折扣   zZ=SAjT QP  
discount on purchase 進貨折扣   HOP*QX8C%  
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