[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。   M0woJt[&  
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acceptance 承兌   rz5@E  
account 賬戶   Mqm9i  
accountant 會計員   .zvv
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accounting 會計   z"V`8D  
accounting system 會計制度   \;!g@?CA  
accounts payable 應付賬款   0|]qWcD  
accounts receivable 應收賬款   /!W',9ua6  
accumulated profits 累積利益   e(jD[q  
adjusting entry ?#123;整記錄   fP{IW`t}]  
adjustment ?#123;整   ?7 w7Y;FuR  
administration expense 管理費用   (YHK,aC>u  
advances 預付   +(oExp (!  
advertising expense 廣告費   @EUvx  
agency 代理   &}FWpo!  
agent 代理人   [B%:!Q)@  
agreement 契約   ^aY,Wq  
allotments 分配數   &&te(DC\  
allowance 津貼    T_<:  
amalgamation 合併   M>@PRb:Oc  
amortization 攤銷   /rv=mlpRL  
amortized cost 應攤成本   (o1o);AO  
annuities 年金   __ G=xf  
applied cost 已分配成本   ]{=qdgJ  
applied expense 已分配費用   cd)}a_9  
applied manufacturing expense 己分配製造費用   ?P Mi#H  
apportioned charge 攤派費用   Y2(,E e2  
appreciation 漲價   3s_$.  
article of association 公司章程   1"U.- I@  
assessment 課稅   7'R7J"sY`|  
assets 資產   yH.Z%*=xQa  
attorney fee 律師費   Zu/1:8x  
audit 審計   J%8hf%!ud  
auditor 審計員   d>x(Bj6  
average 平均數   ='<*mT<  
average cost 平均成本   >!#or- C  
bad debt 壞賬   1|5TuljTd  
balance 餘額   ?wMS[Kj  
balance sheet 資產負債表   1yjP`N  
bank account 銀行賬戶   USbFUHdDc  
bank balance 銀行結存   `B7?F$J  
bank charge 銀行手續費   42wZy|oqp  
bank deposit 銀行存款   I =nvL  
bank discount 銀行貼現   'BNZUuUl  
bank draft 銀行匯票   ~{[,0,lWU  
bank loan 銀行借款   +=(@=PJ6  
bank overdraft 銀行透支   )Z63 cr/  
bankers acceptance 銀行承兌   "mAMfV0  
bankruptcy 破產   JO\KTWtjO  
bearer 持票人   64f6D"."
 
beneficiary 受益人   4m6%HV8{}[  
bequest 遺產   xd]7?L@h.I  
bill 票據   0]l9x}  
bill of exchange 匯票   .<-~k@ P  
bill of lading 提單   { AAi x  
bills discounted 貼現票據  
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bills payable 應付票據   #YB3Ug]z  
bills receivable 應收票據   $ZnVs@:S  
board of directors 董事會   (z X&feq  
bonds 債券   (h%xqXs  
bonus 紅利   910N 1E  
book value 賬面價值  
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bookkeeper 簿記員   =}[m_rp&  
bookkeeping 簿記   IdciGS6t  
branch office general ledger 支店往來賬戶   AI3\
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broker 經紀人   c.h_&~0qf  
brought down 接前   :/i13FQ  
brought forward 接上頁   4 zipgw  
budget 預算   9,0}}3J  
by-product 副產品   BmCBC,j<v>  
by-product sales 副產品銷售   -A1:S'aN-  
capital 股本    fG|+!  
capital income 資本收益   ]H=P( Z-  
capital outlay 資本支出   KZwzQ"Hl  
capital stock 股本   'd9cCQ}  
capital stock certificate 股票   Sigu p#.p  
carried down 移後   2w/qH4  
carried forward 移下頁   ' g Fewo  
cash 現金   GlaZZ,   
cash account 現金賬戶   SNtOHTQ  
cash in bank 存銀行現金   [3io6XG x@  
cash on delivery 交貨收款   n16TQe"8  
cash on hand 庫存現金   _Uup*#m  
cash payment 現金支付   EtA,ow  
cash purchase 現購   8YkCTJfBGu  
cash sale 現沽   W vWZzlw  
cashier 出?#123;員   T%1Kh'92  
cashiers check 本票   7dXh,sD  
certificate of deposit 存款單折   kud2O>>  
certificate of indebtedness 借據   $lf\1)B~*  
certified check 保付支票   `-<m#HF:)d  
certified public accountant 會計師   ]`eJSk.  
charges 費用   ??XtN.]7  
charge for remittances 匯水手續費   mbZg2TTy  
charter 營業執照   1 xMD )V:  
chartered accountant 會計師   k1M?6TW&  
chattles 動產   lK #~lC  
check 支票   ~Ec@hz]js  
che stub 支票存根   60%EmX ;  
closed account 己結清賬戶   szD BfGd%j  
closing 結算   4mF=A$Q_/  
closing entries 結賬紀錄   {;?bC'  
closing stock 期末存貨   nF{>RD  
closing the book 結賬   (JeRJ4  
columnar journal 多欄日記賬   q'<K$4_,%  
combination 聯合   j0IuuJ+  
commission 佣金   f{f|frs  
commodity 商品   LX iis)1  
common stock 普通股   0vdnM8N2  
company 公司   r;OE6}L>  
compensation 賠償   |NaEXzo|qY  
compound interest 複利   \|Ya*8V  
consignee 承銷人   Zj2tQ}N  
consignment 寄銷   ~ aRcA|`  
consignor 寄銷人   R=s^bYdoy  
consolidated balance sheet 合併資產負債表   DqlspT  
consolidated profit and loss account 合併損益表   `jH0FJQ  
consolidation 合併   [LHfH3[gU  
construction cost 營建成本   p?eQ N Y  
construction revenue 營建收入   ($:JI3e[;  
contract 合同   i+B
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control account 統制賬戶   )J!=X`b  
copyright 版權   X.<2]V7!  
corporation 公司   j=TG&#e  
cost 成本   %dA7`7j  
cost accounting 成本會計   0Kenyn4?  
cost of labour 勞工成本   >rzpYc'~w  
cost of production 生產成本   {t&+abY
 
cost of manufacture 製造成本   )ia$pes  
cost of sales 銷貨成本   `PvGfmYOl  
cost price 成本價格   ?3Dsz  
credit 貸方   Gz
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credit note 收款通知單   ShRkL<  
creditor 債權人   h5R5FzY0&  
crossed check 橫線支票   YfOO]{x,X  
current account 往來活期賬戶   OX/}j_8E^(  
current asset 流動資產   Bc2PF;n  
current liability 流動負債    p(Bn!  
current profit and loss 本期損益   .6#Y-iJqc  
debit 借方   bLi>jE.%.  
debt 債務   }9ZcO\M  
debtor 債務人   gEQevy`T%c  
deed 契據   FR@##i$  
deferred assets 遞延資產   [!E~pW%|n  
deferred liabilities 遞延負債   } ~#^FFe  
delivery 交貨   ~",,&>#[K  
delivery expense 送貨費   #3act)m  
delivery order 出貨單   B#;yko  
demand draft 即期匯票   YKs^aQm#  
demand note 即期票據   1]j_4M14aA  
demurrage charge 延期費   Q!dNJQpb  
deposit 存款   d ;W(Vm6  
deposit slip 存款單   $N1UEvC%Q  
depreciation 折舊   u6(>?r-  
direct cost 直接成本   _K"X  
direct labour 直接人工   gKGM|0u|r  
director 董事   xlWT
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discount 折扣   z!6:Dt6^  
discount on purchase 進貨折扣   O;*.dR  
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