[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。   'fy1'^VPAV  
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acceptance 承兌   h=EJNz>U  
account 賬戶   >|XQfavE  
accountant 會計員   ]Tx8ImD#)A  
accounting 會計   Ke~a  
accounting system 會計制度   t /EB y"N#  
accounts payable 應付賬款   #'v7mEwt  
accounts receivable 應收賬款   1Xu\Tm\Ux  
accumulated profits 累積利益    [^8*9?i4  
adjusting entry ?#123;整記錄   UStZ3A'  
adjustment ?#123;整   CJ {?9z@$.  
administration expense 管理費用   {y`afuiB  
advances 預付   6AUXYbK,  
advertising expense 廣告費   <,`=m|z9k  
agency 代理   h<$Vry}  
agent 代理人   :G9.}
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agreement 契約   [3]!*Cd  
allotments 分配數   \2L%%M  
allowance 津貼   _^0yE_ili  
amalgamation 合併   neoT\HV  
amortization 攤銷   K0g<11}(Yg  
amortized cost 應攤成本   y4C _G?  
annuities 年金   k8GcHqNHx  
applied cost 已分配成本   Y"K7$+5#\  
applied expense 已分配費用   u/hFf3  
applied manufacturing expense 己分配製造費用   '<^%>R2  
apportioned charge 攤派費用   &
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appreciation 漲價   D""d-oI[  
article of association 公司章程   n-#?6`>a  
assessment 課稅   B&0-~o3WP  
assets 資產   <fJoHS  
attorney fee 律師費   gX{V>T(<  
audit 審計   di "rvw;R  
auditor 審計員   n,wLk./`  
average 平均數   CTD{!I(  
average cost 平均成本   Io|NL6[  
bad debt 壞賬   sc@v\J;k  
balance 餘額   Vx~[;*{,C9  
balance sheet 資產負債表   BikmA a  
bank account 銀行賬戶   ujXC#r&  
bank balance 銀行結存   QDzFl1\
P  
bank charge 銀行手續費   F7E#x  
bank deposit 銀行存款   /E2
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bank discount 銀行貼現   Y@c!\0e$  
bank draft 銀行匯票   ([qw#!;w;  
bank loan 銀行借款   @-NdgM<  
bank overdraft 銀行透支   PxM]3Aoa  
bankers acceptance 銀行承兌   '%. lY9D  
bankruptcy 破產   A%Pjg1(uX  
bearer 持票人   * S~gF/*kP  
beneficiary 受益人   h
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bequest 遺產   $-|`#|CBd  
bill 票據   R Q X  
bill of exchange 匯票   |dsd5Vdr  
bill of lading 提單   CSN]k)\N(  
bills discounted 貼現票據   :tu6'X\k  
bills payable 應付票據   ~]*P/'-{#  
bills receivable 應收票據   q=M!YWz  
board of directors 董事會   Hq?-e?Nc  
bonds 債券   +?),BRCce  
bonus 紅利    5%mc|  
book value 賬面價值   6wYd)MDLL  
bookkeeper 簿記員   <T>C}DGw  
bookkeeping 簿記   )(oRJu)y  
branch office general ledger 支店往來賬戶   ]E .+)>  
broker 經紀人   2ro4{^(_  
brought down 接前   v/ dSz/<]  
brought forward 接上頁   +H,/W_/g  
budget 預算   QeuIAs*_  
by-product 副產品   $z"3_4a  
by-product sales 副產品銷售   V:4]]z L}  
capital 股本   (|(#~o]40t  
capital income 資本收益   ,]gYy00w0s  
capital outlay 資本支出   G1K5J`"*  
capital stock 股本   qgbp-A!2zF  
capital stock certificate 股票   bF;g.-.2  
carried down 移後   <5?.s< y$"  
carried forward 移下頁   %>_ZUu3M  
cash 現金   ^vS+xq|4"  
cash account 現金賬戶   EtjN :p|$  
cash in bank 存銀行現金  
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cash on delivery 交貨收款   IGeXj%e  
cash on hand 庫存現金   v}XMFC !  
cash payment 現金支付   UIc )]k%  
cash purchase 現購   CvW*/d q  
cash sale 現沽   9YS&RBJu  
cashier 出?#123;員   v_3r8My-  
cashiers check 本票   y, @I6  
certificate of deposit 存款單折   QCIH1\`jW  
certificate of indebtedness 借據   d#9 \]Ul&  
certified check 保付支票   W-ErzX  
certified public accountant 會計師   ln-+=jk  
charges 費用   '!>LF1W=  
charge for remittances 匯水手續費   *~~ >?  
charter 營業執照   FO#`}? R`  
chartered accountant 會計師   tn&~~G~#  
chattles 動產   4,"%  
check 支票   0l=g$G \%  
che stub 支票存根   Pb4%"9`  
closed account 己結清賬戶   o{5es  
closing 結算   $Zf hQ5bat  
closing entries 結賬紀錄   Hg(%gT  
closing stock 期末存貨   \yP\@ cpY{  
closing the book 結賬   MwMv[];I  
columnar journal 多欄日記賬   >_bH,/D'  
combination 聯合   W9nmTz\8  
commission 佣金   mc
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commodity 商品   <\l@`x96"D  
common stock 普通股   2MaHD}1Jw  
company 公司   ANh7`AUuO  
compensation 賠償   ~ HFDX@m*  
compound interest 複利   Khp`KPxz%  
consignee 承銷人   3m:[o`L  
consignment 寄銷   qP=4D 9 ]  
consignor 寄銷人   @k~'b  
consolidated balance sheet 合併資產負債表   V`Ve__5;  
consolidated profit and loss account 合併損益表   I*8i=O@0T  
consolidation 合併   *F7ksLH|q  
construction cost 營建成本   l>p S23  
construction revenue 營建收入   SKO*x^"eU  
contract 合同   F} d>pK9fn  
control account 統制賬戶   vZ3/t8$*  
copyright 版權   w$%d"Jm#X  
corporation 公司   }Fy~DsQ  
cost 成本   5R"My^G  
cost accounting 成本會計   8Ac5K!  
cost of labour 勞工成本   Qxb5Y)/jn  
cost of production 生產成本   [AgS@^"sf5  
cost of manufacture 製造成本   \0. c_  
cost of sales 銷貨成本   0G@sj7)]  
cost price 成本價格   {Yp>h5nwM_  
credit 貸方   R)4L]Z F  
credit note 收款通知單   (prqo1e@  
creditor 債權人   cVCylRU"  
crossed check 橫線支票   rq=D[vX\N(  
current account 往來活期賬戶   cF6eMml;  
current asset 流動資產    }?^V9K-  
current liability 流動負債   Qry?h*p+`  
current profit and loss 本期損益   P,1[NW  
debit 借方   *htv:Sr  
debt 債務   |cK o#nfzZ  
debtor 債務人   !e+ex"7  
deed 契據   F/1B>2$`  
deferred assets 遞延資產   6R_G{AWLL  
deferred liabilities 遞延負債   Cbw@:+% J{  
delivery 交貨   L#)F00/`  
delivery expense 送貨費   .8[U k^q  
delivery order 出貨單   w' uI~t4  
demand draft 即期匯票   w=]id'`?q  
demand note 即期票據   gKyYBr  
demurrage charge 延期費   6KT]3*B   
deposit 存款   g~,"C8-H  
deposit slip 存款單   ean_/E  
depreciation 折舊   e6O+hC]:  
direct cost 直接成本   k.UQT^.  
direct labour 直接人工   UvwO/A\Gv  
director 董事   +-8S,Rg@   
discount 折扣   $A>\I3B  
discount on purchase 進貨折扣   2|
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