[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。   G=8w9-Ww  
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acceptance 承兌   axY-Vj
 
account 賬戶   MGO.dRy_  
accountant 會計員   9rb/hkX&  
accounting 會計   sK:,c5^  
accounting system 會計制度   2.2Z'$W
 
accounts payable 應付賬款   W7as=+;X  
accounts receivable 應收賬款   ;UgRm#  
accumulated profits 累積利益   RZfC?  
adjusting entry ?#123;整記錄   ] %*970  
adjustment ?#123;整   6,xoxNoPP3  
administration expense 管理費用   #^Dc:1,  
advances 預付   LoG@(g&)  
advertising expense 廣告費   LIH>IpamN  
agency 代理   Yf:utCvv  
agent 代理人   -aNTFt~|[  
agreement 契約   x 0  
allotments 分配數   EGwY|+3  
allowance 津貼   H/V%DO  
amalgamation 合併   4C/8hsn  
amortization 攤銷  
xgR*j  
amortized cost 應攤成本   T , =ga  
annuities 年金   FbM5Bqv  
applied cost 已分配成本   =] 5;=>(  
applied expense 已分配費用   1TQ$(bI  
applied manufacturing expense 己分配製造費用   ~rCn
ST  
apportioned charge 攤派費用   gE=~.P[Z
X  
appreciation 漲價   A2&&iL=j/  
article of association 公司章程   !E_uQ?/w]Z  
assessment 課稅   l``1^&K  
assets 資產   ID+'$u&  
attorney fee 律師費   &SN$D5U'  
audit 審計   N0RFPEQ~  
auditor 審計員   [/uKo13  
average 平均數   t=\V&,  
average cost 平均成本   A?}OOjA  
bad debt 壞賬   >KY\Bx  
balance 餘額   <(p1 j0_Q  
balance sheet 資產負債表   Dlj=$25  
bank account 銀行賬戶   .%wEuqW=0  
bank balance 銀行結存   ,f?#i%EF&  
bank charge 銀行手續費   n'*Ljp  
bank deposit 銀行存款    ^RWt  
bank discount 銀行貼現   Mty]LMK  
bank draft 銀行匯票   UuT[UB=x5  
bank loan 銀行借款   IVNNiNN*5  
bank overdraft 銀行透支   ?XOeMI  
bankers acceptance 銀行承兌   A}y1v;FB  
bankruptcy 破產   Br~%S?4"o  
bearer 持票人   a3c4 #'c|D  
beneficiary 受益人   ex!^&7Q(  
bequest 遺產   .;KupQ;*  
bill 票據   wCt+{Y3T  
bill of exchange 匯票   yL Q&
<\  
bill of lading 提單   C-Fp)Zs{0  
bills discounted 貼現票據   Ic=V:  
bills payable 應付票據   $g$`fR )  
bills receivable 應收票據   UiZ61lw  
board of directors 董事會   *VlYl"  
bonds 債券   ?ha}&##  
bonus 紅利   w|nVK9.  
book value 賬面價值   @J<B^_+Se  
bookkeeper 簿記員   Na~_=3+a  
bookkeeping 簿記   5N/]/  
branch office general ledger 支店往來賬戶   hE6tu'  
broker 經紀人   lwg.'<  
brought down 接前   C(0Iv[~y/  
brought forward 接上頁   !F<
?he<U  
budget 預算   qBNiuV;*  
by-product 副產品   ai`:HhE  
by-product sales 副產品銷售   GO)rpk9  
capital 股本   n#&RY%#`  
capital income 資本收益   F>b6fUtR  
capital outlay 資本支出   kx=AX*I  
capital stock 股本   M<p)@p  
capital stock certificate 股票   wKeqR$  
carried down 移後   -mkync3  
carried forward 移下頁   {f&ga  
cash 現金   V[xy9L[#  
cash account 現金賬戶   O^xt  
cash in bank 存銀行現金   }1W$9\%  
cash on delivery 交貨收款   a,4g`?  
cash on hand 庫存現金   2DC#P X)i  
cash payment 現金支付   _N:h&uw  
cash purchase 現購   5->PD p  
cash sale 現沽   ;?o C=c  
cashier 出?#123;員   $($SQZK&  
cashiers check 本票   %xfy\of+Nk  
certificate of deposit 存款單折   "QF083$  
certificate of indebtedness 借據   ,pASjFWi  
certified check 保付支票   y%,BDyK  
certified public accountant 會計師   $ B9=v  
charges 費用   `l+SJLyJ%  
charge for remittances 匯水手續費   []]3"n  
charter 營業執照   c'B"Onu@m*  
chartered accountant 會計師   I7~|!d6  
chattles 動產   +n,BD C;  
check 支票   JJ~?ON.H  
che stub 支票存根   9vbh5xX   
closed account 己結清賬戶   6-=_i)kzq  
closing 結算   =R'v]SXj  
closing entries 結賬紀錄   ;9PM?Iy[  
closing stock 期末存貨   UH.cn|R  
closing the book 結賬   \$C4H  
columnar journal 多欄日記賬   oSl>%}  
combination 聯合   ]2(c$R
 
commission 佣金   ger<JSL%  
commodity 商品   UYQ$c }Z5  
common stock 普通股   8[C6LG  
company 公司   6\ 3k0z  
compensation 賠償   2jW>uk 4/i  
compound interest 複利   rxK0<pWJhx  
consignee 承銷人   h 2%:;phH  
consignment 寄銷   C'._}\nX  
consignor 寄銷人   &XsLp&Do2  
consolidated balance sheet 合併資產負債表   _o.Z`]  
consolidated profit and loss account 合併損益表   ^PQV3\N  
consolidation 合併   %-l:_A  
construction cost 營建成本   [!&k?.*;<  
construction revenue 營建收入   > u)ZT  
contract 合同   OkZ!ZS h  
control account 統制賬戶   X6.O;  
copyright 版權   OQ7c|O  
corporation 公司   q&E5[/VK:  
cost 成本   r(i)9RI+(  
cost accounting 成本會計   }BJ1#<  
cost of labour 勞工成本   j>*SJtq7  
cost of production 生產成本   $t$f1?  
cost of manufacture 製造成本   g8+,wSE  
cost of sales 銷貨成本   4QF
OO sNp  
cost price 成本價格   &XRFX 5gP  
credit 貸方   `5-#M/J  
credit note 收款通知單   ;n!X% S<z*  
creditor 債權人  
{0e{!v  
crossed check 橫線支票   d&bc>Vt  
current account 往來活期賬戶   ?
0mJBA  
current asset 流動資產   d5y2Y/QO  
current liability 流動負債   rhTk}2@h  
current profit and loss 本期損益   #`4^zU)  
debit 借方   ~{YgM/c|dt  
debt 債務   4p8jV*:@{  
debtor 債務人   mzB#O;3=  
deed 契據    kA<r:/  
deferred assets 遞延資產   !>y}Xq{bm3  
deferred liabilities 遞延負債   gVU\^KN]  
delivery 交貨   yl<$yd0Zdu  
delivery expense 送貨費   W<91m*  
delivery order 出貨單   M5kHD]b  
demand draft 即期匯票   W 'a~pB1I  
demand note 即期票據   \a2oM$PX  
demurrage charge 延期費   HoE
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deposit 存款   Gu`Vk/&  
deposit slip 存款單   37-y  
depreciation 折舊   DG*o w^  
direct cost 直接成本   +N$7=oGC  
direct labour 直接人工   }r~l72 `  
director 董事   Q(5:~**I  
discount 折扣   o>;0NF| }  
discount on purchase 進貨折扣   s<_LcQbt{  
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