[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。   xl5n(~g)p  
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acceptance 承兌   6bL+q`3>  
account 賬戶   bS 'a)  
accountant 會計員   N*t91 X  
accounting 會計   COS(pfC  
accounting system 會計制度   yQwj[  
accounts payable 應付賬款   jF}z v  
accounts receivable 應收賬款   wK8/`{B9  
accumulated profits 累積利益   JL~QE-pvD  
adjusting entry ?#123;整記錄   \ iL&Aq}BO  
adjustment ?#123;整   ?D
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administration expense 管理費用   %N )o* H&  
advances 預付   sPNX)  
advertising expense 廣告費   %gd=d0vm  
agency 代理   NN5V|# P}  
agent 代理人   '"}|'J  
agreement 契約   # k+Ggw  
allotments 分配數   $[VeZ-  
allowance 津貼   cvn4Q-^  
amalgamation 合併   oF/5mh__(K  
amortization 攤銷   NLDmZr
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amortized cost 應攤成本   4!lbwqo  
annuities 年金   T:0X-U  
applied cost 已分配成本   2,Y8ML<  
applied expense 已分配費用   =YX/]g|9K  
applied manufacturing expense 己分配製造費用   t1HUp dHY  
apportioned charge 攤派費用   Kq/W-VyGh  
appreciation 漲價   bwM>
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article of association 公司章程   s~$kzEtjjU  
assessment 課稅   SsjO1F  
assets 資產   fk!wq.a  
attorney fee 律師費   w<_ .T#  
audit 審計   OVO0Emv  
auditor 審計員   = PldXw0  
average 平均數   oS)0,p  
average cost 平均成本   -@ #b<"1  
bad debt 壞賬   cL*D_)?8  
balance 餘額   /U<-N'|  
balance sheet 資產負債表   `>RJ*_aKEI  
bank account 銀行賬戶   e,zR  
bank balance 銀行結存   R!xs;|]  
bank charge 銀行手續費   b:7;zOtF  
bank deposit 銀行存款   Uq)|]a&e  
bank discount 銀行貼現   z Q NL){  
bank draft 銀行匯票   87EI<\mP  
bank loan 銀行借款   !@-j!Ub  
bank overdraft 銀行透支   =mCUuY#  
bankers acceptance 銀行承兌   KdFQlQaj  
bankruptcy 破產   %" $.2O@  
bearer 持票人   eif<aG5  
beneficiary 受益人   ?PWD[mQE\  
bequest 遺產   IoNZ'g?d  
bill 票據   ?n/:1LN,  
bill of exchange 匯票   <
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bill of lading 提單   zsI0Q47\  
bills discounted 貼現票據   Ig1cf9 :  
bills payable 應付票據   yY*OAC  
bills receivable 應收票據   4UoUuKzt  
board of directors 董事會   r6]r+!63"  
bonds 債券   )8&Q.? T  
bonus 紅利   ~!]FF}6  
book value 賬面價值   ))!Z2 PfD  
bookkeeper 簿記員   TEB%y9  
bookkeeping 簿記   J),7ukLu^  
branch office general ledger 支店往來賬戶   }.gDaxj  
broker 經紀人   -]5dD VSO  
brought down 接前   <_MQC  
brought forward 接上頁   iAf, :g  
budget 預算   133lIX+(k  
by-product 副產品   :RHNV  
by-product sales 副產品銷售   t=S94
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capital 股本   Q"
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capital income 資本收益   ,e>C)wq;  
capital outlay 資本支出   5gI@~h S  
capital stock 股本   Pf)<6?T  
capital stock certificate 股票   cR$2`:e  
carried down 移後   \WouTn  
carried forward 移下頁   j]J2,J  
cash 現金   PK3)M'[  
cash account 現金賬戶   =0,")aa!  
cash in bank 存銀行現金   '.atbl  
cash on delivery 交貨收款   j3`:;'L  
cash on hand 庫存現金   A3&8@/6,  
cash payment 現金支付   G#duZNBdc  
cash purchase 現購   D8h?s  
cash sale 現沽   NNutpA}s  
cashier 出?#123;員   ;eG %#=>  
cashiers check 本票   r f;R"Uc  
certificate of deposit 存款單折   F#4?@W  
certificate of indebtedness 借據   (5-"5<-@R  
certified check 保付支票   l/LRr.x  
certified public accountant 會計師   2K, 1wqf'  
charges 費用   }
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charge for remittances 匯水手續費   FlVGi3  
charter 營業執照   .IpwTke'  
chartered accountant 會計師   {>QrI4*A  
chattles 動產   BAmH2"  
check 支票   @z dm B~C  
che stub 支票存根   j/9F iuK  
closed account 己結清賬戶   S?hM  
closing 結算   w \0=L=J  
closing entries 結賬紀錄   ICq;jfML  
closing stock 期末存貨   sPkT>q  
closing the book 結賬   @Z@yI2#e  
columnar journal 多欄日記賬   l:Ci'=  
combination 聯合   Jd1eOeS  
commission 佣金   a<!g*UVL0M  
commodity 商品   /CKkT.Le  
common stock 普通股   ,PRM(n-  
company 公司   ^fnRzX  
compensation 賠償   ~DqNA%Mb  
compound interest 複利   4,H}'@Db}  
consignee 承銷人   9AB~*;U  
consignment 寄銷   ixiRFBUcF~  
consignor 寄銷人   Vize0fsD  
consolidated balance sheet 合併資產負債表   qK|r+}g|&  
consolidated profit and loss account 合併損益表   3p!R4f)GN  
consolidation 合併   @H

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construction cost 營建成本   {!^HG+  
construction revenue 營建收入   MrOW&7  
contract 合同   p4{?Rhb6  
control account 統制賬戶   ]3 0 7.  
copyright 版權   '-w G  
corporation 公司   ( }JX ]-  
cost 成本   Gjy'30IF  
cost accounting 成本會計   tm+}@CM^.  
cost of labour 勞工成本   PK3T@Qv89  
cost of production 生產成本   ,vg8iRa  
cost of manufacture 製造成本   lt,x(2  
cost of sales 銷貨成本   ?_<ZCH   
cost price 成本價格   `mCcD  
credit 貸方   dP )8T  
credit note 收款通知單    Kn\Oj=4  
creditor 債權人   G-"#3{~2  
crossed check 橫線支票   #"i}wS  
current account 往來活期賬戶   |C>Yd*E,C  
current asset 流動資產   )E6m}? H5  
current liability 流動負債    r)X?H  
current profit and loss 本期損益   =N7N=xY  
debit 借方   Y 3KCIL9
 
debt 債務   dhm;  
debtor 債務人   K3 ]hUe #  
deed 契據   &k1Ez  
deferred assets 遞延資產   8(Z*Vz uu  
deferred liabilities 遞延負債   P7u5Ykc*  
delivery 交貨   7qL]_u[^  
delivery expense 送貨費   [&+wW  
delivery order 出貨單   @ULr)&9  
demand draft 即期匯票   C?hw$^w7T  
demand note 即期票據   -
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demurrage charge 延期費   >-)i_C2  
deposit 存款   l[\[)X3$  
deposit slip 存款單   .6vQWt7@  
depreciation 折舊   ;2dhue  
direct cost 直接成本   a |z{Bb  
direct labour 直接人工   t~ U:{g~  
director 董事   d6hWmZVC  
discount 折扣   !(SaE'  
discount on purchase 進貨折扣   ^{~y+1lt'  
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