[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。   sEq_K#n{  
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acceptance 承兌   _] veTAV  
account 賬戶   1foy.3g-  
accountant 會計員   5O<7<OB  
accounting 會計   XfmPq'#Z  
accounting system 會計制度   B$"CoLC 7+  
accounts payable 應付賬款   j-@3jFu  
accounts receivable 應收賬款   Gb.r!W8  
accumulated profits 累積利益   s,O:l0  
adjusting entry ?#123;整記錄   .zO/8y(@  
adjustment ?#123;整   H->J.5~,K  
administration expense 管理費用   TyVn5XHl^  
advances 預付   ]Sg4>tp  
advertising expense 廣告費   <eKF  
agency 代理   8.bIP ju%v  
agent 代理人   'v iF8?_  
agreement 契約   sA=WU(4^  
allotments 分配數   {H{u[XR[z
 
allowance 津貼   5%j !SVW  
amalgamation 合併    +T02AS  
amortization 攤銷   p=_K P9  
amortized cost 應攤成本   2bwf(  
annuities 年金   ?bu-6pkx]  
applied cost 已分配成本   &u0JzK  
applied expense 已分配費用   )
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applied manufacturing expense 己分配製造費用   X-O/&WRYQ  
apportioned charge 攤派費用   Xc-'&"  
appreciation 漲價   FjD`bhw-  
article of association 公司章程   C;#vW FE  
assessment 課稅   [=imF^=3Vb  
assets 資產   ^%tmHDNL.  
attorney fee 律師費   raRb K8CQ  
audit 審計   9 T#d.c24  
auditor 審計員   "HSAwe`5jU  
average 平均數   T7_i:HU%  
average cost 平均成本   d[( KgX9  
bad debt 壞賬   r=lhYn  
balance 餘額   $ \0)~cy  
balance sheet 資產負債表   Y}BT| "  
bank account 銀行賬戶   O+hN?/>v  
bank balance 銀行結存   5>M6lwS  
bank charge 銀行手續費   IF-g%  
bank deposit 銀行存款   :=!?W^J  
bank discount 銀行貼現   U1!6%x  
bank draft 銀行匯票   BMMWP
 
bank loan 銀行借款   9M{z@H/  
bank overdraft 銀行透支   H;5FsKIF  
bankers acceptance 銀行承兌   LRl2@&z<  
bankruptcy 破產   R@_i$Df|  
bearer 持票人   *CG-F=  
beneficiary 受益人   uBp"YX9rx  
bequest 遺產   HC4qP9Gs  
bill 票據   seO7/h_a  
bill of exchange 匯票   S{_i1'  
bill of lading 提單   \UZlFE  
bills discounted 貼現票據   5lehASBz  
bills payable 應付票據   G`3/${ti  
bills receivable 應收票據   @*kQZRGK7  
board of directors 董事會   H]2cw
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bonds 債券   &0A^_Z .nA  
bonus 紅利   ^ 'W<|  
book value 賬面價值   oqeA15k$  
bookkeeper 簿記員   X}Heaqn  
bookkeeping 簿記   TV#X@jQ  
branch office general ledger 支店往來賬戶   {T EF#iF  
broker 經紀人   ;#a^M*e  
brought down 接前   b7&5>Q/g  
brought forward 接上頁   Te&F2`vo  
budget 預算   \D Oqx  
by-product 副產品   q5<'pi   
by-product sales 副產品銷售   GcXh V  
capital 股本   )xKZ)SxV  
capital income 資本收益   l!z)
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capital outlay 資本支出   Pyfj[m4+}  
capital stock 股本   N,N9K  
capital stock certificate 股票   "`;$wA  
carried down 移後   ro:B[XE  
carried forward 移下頁   S+aXlb  
cash 現金   $2lrP]`>j.  
cash account 現金賬戶    {*!L[)  
cash in bank 存銀行現金   a B(_ZX'L  
cash on delivery 交貨收款   l0hcNEj{W  
cash on hand 庫存現金   :Y/>] tS4  
cash payment 現金支付   Z]U"i1lA  
cash purchase 現購   IpX.ube  
cash sale 現沽   n."vCP}O+  
cashier 出?#123;員   ,T:Uk*Bj  
cashiers check 本票   N rQGoAOw  
certificate of deposit 存款單折   F\LAw#IJ  
certificate of indebtedness 借據   j 0^% 1  
certified check 保付支票    3-^z<*  
certified public accountant 會計師   pGS!Nn;K2  
charges 費用   xw[KP [(  
charge for remittances 匯水手續費   N$cm;G=]  
charter 營業執照   AunX[X9  
chartered accountant 會計師   %+BiN)R*x  
chattles 動產   :x85:pa  
check 支票   !h\>[
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che stub 支票存根   B{x `^3qR  
closed account 己結清賬戶   fjD/<`}v  
closing 結算   \53(D7+  
closing entries 結賬紀錄   Tvdg:[V<  
closing stock 期末存貨   W@"s~I6  
closing the book 結賬   |a||oyrN  
columnar journal 多欄日記賬   ST'eJ5P7!5  
combination 聯合   w +pK=R  
commission 佣金   j6Msbq[  
commodity 商品   k9]M=eO  
common stock 普通股   OPi><8x  
company 公司   zVeQKN
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compensation 賠償   : T` Ni  
compound interest 複利   DjzHEqiH  
consignee 承銷人   Q&Q$;s3|Y  
consignment 寄銷   L$T23*9XY  
consignor 寄銷人   .X2fu/}  
consolidated balance sheet 合併資產負債表   F6g)2&
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consolidated profit and loss account 合併損益表   ^?-SMcUHB  
consolidation 合併   O$ p  
construction cost 營建成本   1W@ C]n4  
construction revenue 營建收入   {lNvKm)w  
contract 合同   S_ELZO#7  
control account 統制賬戶   d'bAM{R>  
copyright 版權   2kG(\+\  
corporation 公司   yf 7Sz$Eq  
cost 成本   pv LA:LW2  
cost accounting 成本會計   Dm^Bk?#(  
cost of labour 勞工成本   jFE1k(2e  
cost of production 生產成本   3u&>r-V6Fn  
cost of manufacture 製造成本   i\h"N K  
cost of sales 銷貨成本   kK62yz,  
cost price 成本價格   `B1r+uTP~  
credit 貸方   ]x;*Z&  
credit note 收款通知單   S9cAw5E(yN  
creditor 債權人    ~OdE!!  
crossed check 橫線支票   CP5vo-/)-  
current account 往來活期賬戶   oR``Jiob|  
current asset 流動資產   yX`5x^wVw  
current liability 流動負債   2b&&3u8  
current profit and loss 本期損益   !PAuMj)P  
debit 借方   sN"JVJXi  
debt 債務   G6*P]<  
debtor 債務人   /Soc,PjZ  
deed 契據   L4Nn:9b  
deferred assets 遞延資產   bi01]  
deferred liabilities 遞延負債   h vC gd^M  
delivery 交貨   Q/u2Q;j>  
delivery expense 送貨費   `jI$>{oa  
delivery order 出貨單   ff{L=uj  
demand draft 即期匯票   uT\| jv,  
demand note 即期票據   #0:N$'SZ  
demurrage charge 延期費   -gq,^j5,  
deposit 存款   ulA||  
deposit slip 存款單   ,\%qERk  
depreciation 折舊   GC#s;X  
direct cost 直接成本   vV
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direct labour 直接人工   xJNV^u
 
director 董事   zyHHz\{  
discount 折扣   @7}
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discount on purchase 進貨折扣   G(Ky7SZ  
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