[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。   `!(IQ&  
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acceptance 承兌   }3O 0nab  
account 賬戶   Z".Xroq~  
accountant 會計員   Lv&9
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accounting 會計   -I?8\  
accounting system 會計制度   xovsh\s  
accounts payable 應付賬款   vSnGPLl  
accounts receivable 應收賬款   x^zw1e,y  
accumulated profits 累積利益   38mC+%iC  
adjusting entry ?#123;整記錄   q6'Q-e)  
adjustment ?#123;整   zJ6""38Pr  
administration expense 管理費用   h6b(FTC^  
advances 預付   s_;o1 K0  
advertising expense 廣告費   E1j3c :2  
agency 代理   ID: tTltcc  
agent 代理人   KAJR.YNm  
agreement 契約   `r'$l<(4WV  
allotments 分配數   F|jl=i  
allowance 津貼   +70x0z2  
amalgamation 合併   VUi> ]v/e  
amortization 攤銷   $b~[>S-Q  
amortized cost 應攤成本   72CHyl`|l  
annuities 年金   1}_4C0h\'  
applied cost 已分配成本   ds2%i  
applied expense 已分配費用   9Nw&l@  
applied manufacturing expense 己分配製造費用   O9P+S|hcY  
apportioned charge 攤派費用   }K^v Ujl  
appreciation 漲價   xa'^:H $X  
article of association 公司章程   k|,Y_h0Y  
assessment 課稅   '%X29B5  
assets 資產   h/Yxm2  
attorney fee 律師費   jF-:e;-  
audit 審計   G?v!Uv8O  
auditor 審計員   PN3 Qxi4F  
average 平均數   _N {4Rs0  
average cost 平均成本   [D+,I1u2h  
bad debt 壞賬   9W0*|!tQ,+  
balance 餘額   Lf)JO|o  
balance sheet 資產負債表   jl
A6~n  
bank account 銀行賬戶   0xx4rpH  
bank balance 銀行結存   G6.lRaPu"m  
bank charge 銀行手續費   78\j   
bank deposit 銀行存款   ;F|#m,2Q-  
bank discount 銀行貼現   bg!(B<!X  
bank draft 銀行匯票   's.e"F#  
bank loan 銀行借款   %JHv2[r^P  
bank overdraft 銀行透支   .{t*v6(TP  
bankers acceptance 銀行承兌   le' Kp V  
bankruptcy 破產   XzPOqZ`Nv  
bearer 持票人   t`="2$NO  
beneficiary 受益人   q_6fr$-Qh  
bequest 遺產   2F+"v?n=\  
bill 票據   ?nPG#Z|%  
bill of exchange 匯票   1c{m rsB  
bill of lading 提單   Wco2i m  
bills discounted 貼現票據   twu,yC!  
bills payable 應付票據   *u-$$@|y  
bills receivable 應收票據   Lk!m1J5  
board of directors 董事會   dk^j v +  
bonds 債券   
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bonus 紅利   .*f6n|  
book value 賬面價值   >|z:CX$]  
bookkeeper 簿記員   n"`V| UTHP  
bookkeeping 簿記   +HPcvu?1  
branch office general ledger 支店往來賬戶   q1q9W@H  
broker 經紀人   ol41%q*  
brought down 接前   Q5}XD
 
brought forward 接上頁   2{.g7bO  
budget 預算   8Ji`wnkXe  
by-product 副產品   (uDAdE5  
by-product sales 副產品銷售   {_-T!yb  
capital 股本   tkH]_cH'w  
capital income 資本收益   4 ob?M:S  
capital outlay 資本支出   @dk-+YxG  
capital stock 股本   >|c?ZqW  
capital stock certificate 股票   ,p3]`MG  
carried down 移後    ?HRS*  
carried forward 移下頁   {:3
\Ms#  
cash 現金   0TaI"/ai  
cash account 現金賬戶    4pl\qf  
cash in bank 存銀行現金   =%<, ^2o  
cash on delivery 交貨收款   =.7tS'  
cash on hand 庫存現金   2GORGS%  
cash payment 現金支付   8^^ 1h  
cash purchase 現購   AmHj\NX$  
cash sale 現沽   ^8EW /$k  
cashier 出?#123;員   zBl
L98  
cashiers check 本票   PDPK|FU  
certificate of deposit 存款單折   g<(!>
:h  
certificate of indebtedness 借據   wgIm{;T[u  
certified check 保付支票   Yb^e7Eug  
certified public accountant 會計師   Pc*lHoVL  
charges 費用   ZM})l9_o"  
charge for remittances 匯水手續費   dVYY:1PS  
charter 營業執照   pHoHngyi&  
chartered accountant 會計師   $cIaLq  
chattles 動產   ?IYu"UO<)|  
check 支票   v @|<.  
che stub 支票存根   HA8A}d~  
closed account 己結清賬戶   "D8WdV(  
closing 結算   T 5Zh2Q@  
closing entries 結賬紀錄   :>.{w$Ln%  
closing stock 期末存貨   (_|*&au J  
closing the book 結賬   z?<B@\~  
columnar journal 多欄日記賬   Cyd/HTNh<  
combination 聯合   bJetqF6n  
commission 佣金   o_`6oC"s  
commodity 商品   >z qaV@T  
common stock 普通股    NdRcA  
company 公司   ?5J# yn  
compensation 賠償   COsmVQ.  
compound interest 複利   <zR{'7L/  
consignee 承銷人    u&#>)h  
consignment 寄銷   >({qgzV`  
consignor 寄銷人   W,NqevXo:  
consolidated balance sheet 合併資產負債表   w") G:K  
consolidated profit and loss account 合併損益表   6`O,mpPu4G  
consolidation 合併   tu<<pR>  
construction cost 營建成本   p~@,zetS  
construction revenue 營建收入   g%l ,a3"  
contract 合同   ;.Bz'Q  
control account 統制賬戶   72d|Jbd  
copyright 版權   . 2$J-<O  
corporation 公司   CdF;0A9.3  
cost 成本   }ofb]_C,  
cost accounting 成本會計   )`rD]0ua;  
cost of labour 勞工成本   F|eWHw?t  
cost of production 生產成本   5aizWz  
cost of manufacture 製造成本   ?VNtT/  
cost of sales 銷貨成本   U@NCN2I  
cost price 成本價格   w[ v{)  
credit 貸方   r@3-vLI!u  
credit note 收款通知單   >Xk42zvqn  
creditor 債權人   f-enF)z  
crossed check 橫線支票   .p! DVQ"a  
current account 往來活期賬戶   ekvs3a^  
current asset 流動資產   GMJ 4v S  
current liability 流動負債   #vBrRHuA#"  
current profit and loss 本期損益   w2.] 3QAZ  
debit 借方   ?OFa Q  
debt 債務   )vS0Au^C~  
debtor 債務人   i"}z9Ae~.  
deed 契據   J)YlG*  
deferred assets 遞延資產   4%J0e'iN  
deferred liabilities 遞延負債   4W"A*A  
delivery 交貨   ).^d3Kp  
delivery expense 送貨費   6p4BsWPx  
delivery order 出貨單   FuiR\"Ww  
demand draft 即期匯票   MvpJ0Y (  
demand note 即期票據   o6MFMA+vi  
demurrage charge 延期費   `f;w  
deposit 存款   ;[::&qf  
deposit slip 存款單   ?Z 2,?G  
depreciation 折舊   /eQAGFG  
direct cost 直接成本   d$3rcH1  
direct labour 直接人工   -5b|nQuY  
director 董事   @}Hu)HO  
discount 折扣   F,
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discount on purchase 進貨折扣   :')[pO_FW*  
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