[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。   3+Xz5>"a  
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acceptance 承兌   S1zV.]  
account 賬戶   1\_4# @')  
accountant 會計員   .rax`@
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accounting 會計  
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accounting system 會計制度   o DA1#-  
accounts payable 應付賬款   t5[{ihv~:  
accounts receivable 應收賬款   YdIV_&-W  
accumulated profits 累積利益   ~9 K4]5K-  
adjusting entry ?#123;整記錄   F5&4x"c  
adjustment ?#123;整   k1B7uA'h"G  
administration expense 管理費用   Fy^!*M -  
advances 預付   4B!]%Mw;c  
advertising expense 廣告費   Ge|caiH1I  
agency 代理   !d%OoRSU'  
agent 代理人   g9
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agreement 契約   NCX!ss  
allotments 分配數   hA)3Ah*  
allowance 津貼   wGAN"K:e  
amalgamation 合併   eDIjcZ  
amortization 攤銷   Nqewtn9n  
amortized cost 應攤成本   @ttcFX1:W  
annuities 年金   a&4>xZU #  
applied cost 已分配成本   ,SS@]9A&  
applied expense 已分配費用   h dPKeqg7  
applied manufacturing expense 己分配製造費用   rVFAwbR  
apportioned charge 攤派費用   qDNqd  
appreciation 漲價   A+NLo[swwu  
article of association 公司章程    X1y1  
assessment 課稅   $UO7AHk  
assets 資產   lvcX}{>\  
attorney fee 律師費   n%@xnB$ZX  
audit 審計   (9@6M8A
 
auditor 審計員   x)nBy)<  
average 平均數   pOGVD  
average cost 平均成本   !f]F'h8  
bad debt 壞賬   JzCfs<D  
balance 餘額   l% K9K
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balance sheet 資產負債表   K
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bank account 銀行賬戶   =-`X61];M  
bank balance 銀行結存   RhXX/HFk  
bank charge 銀行手續費   qEX59v  
bank deposit 銀行存款   s%;18V:pi  
bank discount 銀行貼現   -9vAY+s.  
bank draft 銀行匯票   /Y%) Y  
bank loan 銀行借款   );7csh%  
bank overdraft 銀行透支   sw8Ic
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bankers acceptance 銀行承兌   '+Ts IJh  
bankruptcy 破產   axonqSf  
bearer 持票人   jpT!di  
beneficiary 受益人   ZXe[>H  
bequest 遺產   |]Pigi7y-  
bill 票據   i#
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bill of exchange 匯票   J6rXbui$  
bill of lading 提單   (a@cK,  
bills discounted 貼現票據   VqbMFr<k  
bills payable 應付票據   24>{T5E  
bills receivable 應收票據   :.DCRs$Q  
board of directors 董事會   `p*7MZ9-  
bonds 債券   ?r2Im5N  
bonus 紅利   5/>G)&  
book value 賬面價值   $1# |<|  
bookkeeper 簿記員   R-bI CGSE  
bookkeeping 簿記   >LwAG:Ud  
branch office general ledger 支店往來賬戶   -L</,>p  
broker 經紀人   /$]dVvhX%  
brought down 接前   )u'oI_  
brought forward 接上頁   (;V]3CtU*  
budget 預算   ~ m,z|  
by-product 副產品   ~u/Enl7\-  
by-product sales 副產品銷售   wF$8#=  
capital 股本   NJLU+byU  
capital income 資本收益   G2 xYa$&][  
capital outlay 資本支出   ]J?5qR:xCy  
capital stock 股本   RkP7}ZA;  
capital stock certificate 股票   H /*^$>0Uo  
carried down 移後   nRb#M  
carried forward 移下頁   R8O<}>3a  
cash 現金   RR*z3i`PP  
cash account 現金賬戶   'R,1Jmx
  
cash in bank 存銀行現金   `{ou4H\  
cash on delivery 交貨收款   O#CxS/M5  
cash on hand 庫存現金   6n45]?  
cash payment 現金支付   / QSK$ZDC  
cash purchase 現購   I]jVnQ>&  
cash sale 現沽   >c;qIP)Z  
cashier 出?#123;員   +q
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cashiers check 本票   ~Se/uL;*  
certificate of deposit 存款單折   e J2wK3R  
certificate of indebtedness 借據   ]ZHC*r2i  
certified check 保付支票   z^ KrR 
 
certified public accountant 會計師   a~:'OW:Q  
charges 費用   .ye5;A}  
charge for remittances 匯水手續費   P;mmK&&  
charter 營業執照   [[LCEw  
chartered accountant 會計師   N}pE{~Y  
chattles 動產   xa5I{<<U  
check 支票   AIN_.=]"?  
che stub 支票存根   /8 Ca8Ju  
closed account 己結清賬戶   }V6}>!Sb  
closing 結算   wNcf7/ky  
closing entries 結賬紀錄   q}1AV7$Ai  
closing stock 期末存貨   "<txg%j\J  
closing the book 結賬   |A[Le ;,  
columnar journal 多欄日記賬   \ Lrg:  
combination 聯合   r#d~($[93  
commission 佣金   U3ED3) D  
commodity 商品   ;,'eO i  
common stock 普通股   QU8?/  
company 公司   DLJu%5F  
compensation 賠償   n)^B0DnIk  
compound interest 複利   : -t e  
consignee 承銷人   5lVDYmh  
consignment 寄銷   W5HC7o\4  
consignor 寄銷人   [gqV}Y"Md  
consolidated balance sheet 合併資產負債表   s)8g
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consolidated profit and loss account 合併損益表   (VU: &.  
consolidation 合併   3' mQ=tKa  
construction cost 營建成本   *^}(LoPZ  
construction revenue 營建收入   AL3zE=BL  
contract 合同   &5~bJ]P  
control account 統制賬戶   -YJ7ne]  
copyright 版權  
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corporation 公司   O qHD=D[  
cost 成本   #e{l:!uS\  
cost accounting 成本會計   "N D1$
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cost of labour 勞工成本   bTb|@  
cost of production 生產成本   u4rGe!  
cost of manufacture 製造成本   6- s/ \  
cost of sales 銷貨成本   305()  
cost price 成本價格   eM*@ }3  
credit 貸方   e#<%`\qH  
credit note 收款通知單   qMmh2a&  
creditor 債權人   j2k,)MHu!x  
crossed check 橫線支票   _ ?xORzO  
current account 往來活期賬戶   @'7'3+ c  
current asset 流動資產   (wo.OH  
current liability 流動負債   [qI, $ +  
current profit and loss 本期損益   gG&2fV}l6  
debit 借方   8%U+y0j6b  
debt 債務   }BzV<8F  
debtor 債務人   3.xsCcmP  
deed 契據   ,_F1g<^@u  
deferred assets 遞延資產   _r?H by<b  
deferred liabilities 遞延負債   &Plc  
delivery 交貨   L|u\3.:  
delivery expense 送貨費   VNp[J'a>VZ  
delivery order 出貨單   z^ rf;  
demand draft 即期匯票   u?&P6|J&  
demand note 即期票據   Gh>Rt=Qu%  
demurrage charge 延期費   g;UB+Y 247  
deposit 存款   es6!p 7p?  
deposit slip 存款單   +j%!RS$ko  
depreciation 折舊   4`7N}$j#,  
direct cost 直接成本   u$X[=  
direct labour 直接人工   +>M^p2l*&  
director 董事   >DP9S@W  
discount 折扣   L 1H!o!*  
discount on purchase 進貨折扣   SRRqIQz  
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