[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。   2*D2jw  
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acceptance 承兌   X]}ai5  
account 賬戶   ??nT[bhQ  
accountant 會計員   ia\Gmh  
accounting 會計   -`q!mdA2  
accounting system 會計制度   oX)a6FXK>  
accounts payable 應付賬款   .'M.yE~5J  
accounts receivable 應收賬款   4}N+o+  
accumulated profits 累積利益   BPkMw'a:  
adjusting entry ?#123;整記錄   b$Hbo;_  
adjustment ?#123;整   Q)aoc.f!v  
administration expense 管理費用   Tr;.%/4Q  
advances 預付   dwB#k$VIOw  
advertising expense 廣告費   3)VO{C j!  
agency 代理   ek)rsxf1A  
agent 代理人   )b nGZ8h99  
agreement 契約   aN"
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allotments 分配數   Z6gwAvf<  
allowance 津貼   *P *.'XM  
amalgamation 合併   4mY^pQ1=L  
amortization 攤銷   TQeIAy  
amortized cost 應攤成本   ?T73BL=  
annuities 年金   ]Yt3@ug_f  
applied cost 已分配成本   9Y2u/|!.3  
applied expense 已分配費用   s8(Z&pQ  
applied manufacturing expense 己分配製造費用   V T>-*  
apportioned charge 攤派費用   X{xkXg8h  
appreciation 漲價   *><j(uz!  
article of association 公司章程   ,eebO~7vB  
assessment 課稅   rs4:jS
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assets 資產   w#9.U7@.  
attorney fee 律師費   D`n<!"xg@$  
audit 審計   ;t7F%cDA  
auditor 審計員   N/-(~r[
  
average 平均數   hlyh8=Z6o  
average cost 平均成本   GX19GI@k  
bad debt 壞賬    @B{  
balance 餘額   <EyJ $$  
balance sheet 資產負債表   Sh
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bank account 銀行賬戶   VKXi*F9  
bank balance 銀行結存   <2j$P Y9  
bank charge 銀行手續費   ZD50-w;  
bank deposit 銀行存款   yT%<  t  
bank discount 銀行貼現   9i#,V@  
bank draft 銀行匯票   f(}&8~&  
bank loan 銀行借款   ce4rhtkV  
bank overdraft 銀行透支   *W2] Kxx*  
bankers acceptance 銀行承兌   Nc6y]eGz  
bankruptcy 破產   "j`T'%EV  
bearer 持票人   eiOAbO#U  
beneficiary 受益人   LU*mR{B  
bequest 遺產   jY9tq[~/  
bill 票據   .nr%c*JUp  
bill of exchange 匯票   ?>=vKU5  
bill of lading 提單   9&
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bills discounted 貼現票據   S%]4['Y  
bills payable 應付票據   h Q Att  
bills receivable 應收票據   tF*Sg{:bCa  
board of directors 董事會   F9w2+z.  
bonds 債券   5-a^Frmg#"  
bonus 紅利   \py&v5J)s!  
book value 賬面價值   S% ptG$Z  
bookkeeper 簿記員   YedF%  
bookkeeping 簿記   4u p7:?  
branch office general ledger 支店往來賬戶   '
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broker 經紀人   t(,2x%{  
brought down 接前   fiAj#mX  
brought forward 接上頁   HE4S%#bH>  
budget 預算   ctgH/SU  
by-product 副產品   :'H}b*VWx  
by-product sales 副產品銷售   ieEtC,U  
capital 股本   (s1iYK  
capital income 資本收益   2#`d:@r  
capital outlay 資本支出   h9A=20fj  
capital stock 股本   M+=q"#&  
capital stock certificate 股票   i+-=I+L3  
carried down 移後   } &ew}'*9)  
carried forward 移下頁   ]~m=b
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cash 現金   ojWf]$^y}  
cash account 現金賬戶   Dxr4B<  
cash in bank 存銀行現金   Sr6iQxE  
cash on delivery 交貨收款   <1V>0[[e  
cash on hand 庫存現金   A[88IMZs  
cash payment 現金支付   Q>=/u-  
cash purchase 現購   IxlPpS9Wx  
cash sale 現沽   CwEb ?  
cashier 出?#123;員   F>u/Lh!  
cashiers check 本票   gcM(K.n  
certificate of deposit 存款單折   fK4O N'[R:  
certificate of indebtedness 借據   tN)Vpb\J  
certified check 保付支票   )6he;+  
certified public accountant 會計師   d D^?%,a  
charges 費用   .fzns20u  
charge for remittances 匯水手續費   ciPaCrV  
charter 營業執照   <dY{@Cgw=  
chartered accountant 會計師   ,+_gx.H2j  
chattles 動產   BGT`) WP  
check 支票   Zvz}Z8jW  
che stub 支票存根   4,6?sTuX  
closed account 己結清賬戶   vinn|_s%  
closing 結算   PPtJ/ }\  
closing entries 結賬紀錄   m`3gNox  
closing stock 期末存貨   o, qBMo^.  
closing the book 結賬   0 vz!)  
columnar journal 多欄日記賬   6;\Tps;A  
combination 聯合   6<Z k%[7t  
commission 佣金   ^6^A/] v  
commodity 商品   zL:k(7E   
common stock 普通股   k*T&>$k}^  
company 公司   s[/)v:  
compensation 賠償   E+aE5wmr  
compound interest 複利   ,6\oT;G  
consignee 承銷人   ^#j{9FpPs  
consignment 寄銷   nqujT8  
consignor 寄銷人   FiNB$A  
consolidated balance sheet 合併資產負債表   FE?^}VH  
consolidated profit and loss account 合併損益表   *7/MeE6)i  
consolidation 合併   !L'O")!3  
construction cost 營建成本   ^d/,9L\U  
construction revenue 營建收入   .$-%rU:*}  
contract 合同   yi1V\8DC  
control account 統制賬戶   6~(
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copyright 版權   yCye3z.  
corporation 公司   1A
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cost 成本   |G >Lud
 
cost accounting 成本會計   }2_i<4,L  
cost of labour 勞工成本   T;JA.=I  
cost of production 生產成本   fxX4  !r  
cost of manufacture 製造成本   xXc3#n   
cost of sales 銷貨成本   
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cost price 成本價格   rexy*Xv`2p  
credit 貸方   RjQdlr6*  
credit note 收款通知單   N%
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creditor 債權人   *6*/kV?F  
crossed check 橫線支票   0\^K\J,.  
current account 往來活期賬戶   y <21~g=  
current asset 流動資產   \wo'XF3:  
current liability 流動負債   5-X(K 'Q  
current profit and loss 本期損益   fxk6q$'  
debit 借方   8:(e~? f6  
debt 債務   %L;'C v  
debtor 債務人   P&] PJt5  
deed 契據   qw%wyj7  
deferred assets 遞延資產   G-Ju`.  
deferred liabilities 遞延負債   .1& F p  
delivery 交貨   ns[Q %_  
delivery expense 送貨費   xu0pY(n^r  
delivery order 出貨單   J#& C&S 2  
demand draft 即期匯票   f)K1j{TZ  
demand note 即期票據   ZYX(C
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demurrage charge 延期費   o5eFLJ6  
deposit 存款   [
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deposit slip 存款單   B&)o:P7h  
depreciation 折舊   u~a@:D/F{G  
direct cost 直接成本   @=1kr ^i  
direct labour 直接人工   86\B|!   
director 董事   \a\ApD  
discount 折扣   5hbQUF ,Q  
discount on purchase 進貨折扣   b}#ay2AR
 
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