[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。   Ue,eEer  
=yqg,w&Q  
acceptance 承兌   kaR55  
account 賬戶   Ly, ];  
accountant 會計員   4U)%JK.ta  
accounting 會計   M_7
5bU  
accounting system 會計制度   .1J`>T?=Q  
accounts payable 應付賬款   1ATH$x  
accounts receivable 應收賬款   Of-gG~  
accumulated profits 累積利益   ?&1%&?cg9  
adjusting entry ?#123;整記錄   R~TG5^(  
adjustment ?#123;整   ji,`?  
administration expense 管理費用   5y0LkuRR:  
advances 預付   *x2u  
advertising expense 廣告費   :t+LuH g  
agency 代理   )0;O<G] d  
agent 代理人   1_}k)(n  
agreement 契約   Mwj7*pxUh  
allotments 分配數   5=8_Le  
allowance 津貼   l~kxK.Ru  
amalgamation 合併   GBd mT-7  
amortization 攤銷   s\3ZE11L  
amortized cost 應攤成本   5KYR"-jY  
annuities 年金   ke +\Z>BWN  
applied cost 已分配成本   T z+Y_  
applied expense 已分配費用   F>@z&a}(  
applied manufacturing expense 己分配製造費用   ?PB}2*R  
apportioned charge 攤派費用  
o+<hI  
appreciation 漲價   q>#P|  
article of association 公司章程   a5@lWpQsV  
assessment 課稅   &j{IG`Trl  
assets 資產   Qej<(:J5  
attorney fee 律師費   OW> >6zM  
audit 審計    :KRe==/  
auditor 審計員   +#'QP#  
average 平均數   SS,'mv  
average cost 平均成本   )[t3-'  
bad debt 壞賬   ooYs0/,{  
balance 餘額   3URrK[%x`  
balance sheet 資產負債表   jN7Z}1`  
bank account 銀行賬戶   k}{K7,DM  
bank balance 銀行結存   )7rMevF(xJ  
bank charge 銀行手續費   $:DhK  
bank deposit 銀行存款   n6INI~,  
bank discount 銀行貼現   :Sk<0VVd7  
bank draft 銀行匯票   ~BI! l  
bank loan 銀行借款   O}Do4>02  
bank overdraft 銀行透支   {+QQ<)l^tJ  
bankers acceptance 銀行承兌   (W`=`]!  
bankruptcy 破產   G{|FV m  
bearer 持票人   {y:+rh&  
beneficiary 受益人   )jRaQ~Sm  
bequest 遺產   >LR+dShG  
bill 票據   Dw2$#d  
bill of exchange 匯票   pC)S
9Kl  
bill of lading 提單    YwB\kN  
bills discounted 貼現票據   KH1/B_.\V  
bills payable 應付票據   LGVGr  
bills receivable 應收票據   'cbD;+YH  
board of directors 董事會   @/?$ZX/e[  
bonds 債券   TUd=qnu  
bonus 紅利   ds QGj&  
book value 賬面價值   %5bN@XD  
bookkeeper 簿記員   #+P)X_i`  
bookkeeping 簿記   4\8k~#  
branch office general ledger 支店往來賬戶   =CO#Q$
 
broker 經紀人   ~48mCD  
brought down 接前   ;,LlOR  
brought forward 接上頁   gCS%J40r  
budget 預算   JE+{Vx}  
by-product 副產品   hLLg  
by-product sales 副產品銷售   YPav5<{a  
capital 股本   C[(Exe  
capital income 資本收益   1hgmlY`  
capital outlay 資本支出  
BhJ~jV"  
capital stock 股本   8DNGqaH;dt  
capital stock certificate 股票   jvos)$;L-  
carried down 移後   W*|U  
carried forward 移下頁   NvlG@^&S  
cash 現金   kv3jbSK
CT  
cash account 現金賬戶   Q1@V?`rkS{  
cash in bank 存銀行現金   $f<Rj/`&  
cash on delivery 交貨收款   xo_Es?  
cash on hand 庫存現金   Ndx ]5  
cash payment 現金支付   !~k-Sexh  
cash purchase 現購   o%A
@ OY  
cash sale 現沽   +Gvf5+ 5VR  
cashier 出?#123;員   +hS}msu'  
cashiers check 本票   pfvNVu  
certificate of deposit 存款單折   Tp/+{|~  
certificate of indebtedness 借據   /ZK
O\q  
certified check 保付支票   "ealYve
u  
certified public accountant 會計師   dPRGL hWF  
charges 費用   iPJZ%  
charge for remittances 匯水手續費   s?*MZC  
charter 營業執照   . RNQlh3  
chartered accountant 會計師   (UTt_ry g  
chattles 動產   O-vvFl#4  
check 支票    0$l D  
che stub 支票存根   wBXgzd%L  
closed account 己結清賬戶   dKyX70Zy9  
closing 結算   Si]8*>}-B  
closing entries 結賬紀錄   qN_jsJ  
closing stock 期末存貨    p68) 0  
closing the book 結賬   cS ;hyLd  
columnar journal 多欄日記賬   1]v.Qu<  
combination 聯合   ]7^YPFc+  
commission 佣金   -K)P|'-?m  
commodity 商品   c;bp[Y3R  
common stock 普通股   |nj%G<  
company 公司   /Et
:',D  
compensation 賠償   rf8`|9h"7  
compound interest 複利   HtIM8z#/  
consignee 承銷人   _A\c 6#  
consignment 寄銷   i5*sG^<$H  
consignor 寄銷人   /\_ s  
consolidated balance sheet 合併資產負債表   dYJW`Q;j.|  
consolidated profit and loss account 合併損益表   h7 >  
consolidation 合併   h^bbU.  
construction cost 營建成本   ]baO{pJi  
construction revenue 營建收入   DP*[t8  
contract 合同   W$P)fPU'  
control account 統制賬戶   P{)eZINlE  
copyright 版權   C(_xqn  
corporation 公司   ?!-2G  
cost 成本   b07 MTDFH7  
cost accounting 成本會計   69 ,;=  
cost of labour 勞工成本   BaTE59W  
cost of production 生產成本   O- &>Dc  
cost of manufacture 製造成本   >9|/sH@W  
cost of sales 銷貨成本   @QMMtfe
Lj  
cost price 成本價格   y:Qo:Z~  
credit 貸方   5o2;26c  
credit note 收款通知單   W04-D
 
creditor 債權人   Uw][U  
crossed check 橫線支票   U)+Yh  
current account 往來活期賬戶   5"6Y=AuQ6  
current asset 流動資產   t8 #&bUX  
current liability 流動負債   p}}o#a~V),  
current profit and loss 本期損益   kL,AY-Iu{@  
debit 借方   +X0?bVT  
debt 債務   Yt
7R[|  
debtor 債務人   TgVvp0F;  
deed 契據   4?,N;Q  
deferred assets 遞延資產   }ruBbeQ  
deferred liabilities 遞延負債   9#.nNv*z3  
delivery 交貨   W[: n*h  
delivery expense 送貨費   PSNrY e  
delivery order 出貨單   aDTNr/I  
demand draft 即期匯票   e&E""ye  
demand note 即期票據   X[}5hZcX  
demurrage charge 延期費   zN {'@B  
deposit 存款   5R/!e`(m  
deposit slip 存款單   *<
zfe.  
depreciation 折舊   Y|g8xkI}XB  
direct cost 直接成本   _CBG?  
direct labour 直接人工   *)ZDN~z7o  
director 董事   J O`S  
discount 折扣   {d(@o!;Fi  
discount on purchase 進貨折扣   ub6=
^`>h  
   mHUQtGAVQ