[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。   "tUXY
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acceptance 承兌   5SK{^hw  
account 賬戶   r~u/M0h `  
accountant 會計員   Vy{=Y(cpF2  
accounting 會計   '@wYr|s4  
accounting system 會計制度   =+97VO(w]G  
accounts payable 應付賬款   'rRo2oTN  
accounts receivable 應收賬款   G!oq ;<  
accumulated profits 累積利益   D*`|MzlQ  
adjusting entry ?#123;整記錄   WYwsTsG{_  
adjustment ?#123;整   [Zl  
administration expense 管理費用   OqY8\>f-  
advances 預付   N6$pOQ  
advertising expense 廣告費   =XJ SE+ 7  
agency 代理   ?.IT!M}DR  
agent 代理人   T %KZV/  
agreement 契約   xg'z_W  
allotments 分配數   BkJV{>?_
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allowance 津貼   -Duy:C6W  
amalgamation 合併   9<W MM)  
amortization 攤銷   t'_Hp},  
amortized cost 應攤成本   -Uq I=#  
annuities 年金   \)DP(wC  
applied cost 已分配成本   }-)2CEj3L%  
applied expense 已分配費用   WDSkk"#TF  
applied manufacturing expense 己分配製造費用   ;)5d wq  
apportioned charge 攤派費用   q>%KIBh(  
appreciation 漲價   LSN a  
article of association 公司章程   9cWl/7;zXO  
assessment 課稅   )}=`Gx5+  
assets 資產   . 3=WE@M  
attorney fee 律師費   ~o= Sxaf  
audit 審計   4s^5t6  
auditor 審計員   *ZKI02M  
average 平均數   }qG{1Er  
average cost 平均成本   &iR>:=ksN  
bad debt 壞賬   8}\VlH]
 
balance 餘額   *pk*ijdB  
balance sheet 資產負債表  
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bank account 銀行賬戶   (X,Ua+{  
bank balance 銀行結存   '73dsOTIT  
bank charge 銀行手續費   j@v*q\X&  
bank deposit 銀行存款   ?7@B$OlU  
bank discount 銀行貼現   5 1@V""m  
bank draft 銀行匯票   >,y291p2  
bank loan 銀行借款   ]=2Ba<)m  
bank overdraft 銀行透支   %8
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bankers acceptance 銀行承兌   8*H-</ =  
bankruptcy 破產  
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bearer 持票人   E08FUAth]#  
beneficiary 受益人   "L|Ew#  
bequest 遺產   U voX\  
bill 票據   rC14X}X6  
bill of exchange 匯票   `Ff3H$_*  
bill of lading 提單   7UejK r  
bills discounted 貼現票據   _:T
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bills payable 應付票據   wP/&k`HQ#i  
bills receivable 應收票據   JWr:/?  
board of directors 董事會   dd@^e)VZB  
bonds 債券   '~VKH}b  
bonus 紅利    nk>  
book value 賬面價值   VtUe$ft  
bookkeeper 簿記員   |[CsLn;  
bookkeeping 簿記   ,@tkL!"9q  
branch office general ledger 支店往來賬戶   2S&e!d-  
broker 經紀人   2xhwi.u  
brought down 接前   BDNn~aU#m  
brought forward 接上頁   r )ZUeHt}w  
budget 預算   w>p0ldi  
by-product 副產品   ;3U-ghj  
by-product sales 副產品銷售   D!h8NZ;El  
capital 股本   M")JbuI  
capital income 資本收益   6b~Zv$5^Y-  
capital outlay 資本支出   ^o_2=91  
capital stock 股本   *&q\)\(3w  
capital stock certificate 股票   h8Q+fHDYv  
carried down 移後   8B JxD<  
carried forward 移下頁   UQ:H3  
cash 現金   );_g2=:#  
cash account 現金賬戶   F^7qLvh  
cash in bank 存銀行現金   {UX?z?0T
 
cash on delivery 交貨收款   &M,a+|yuY  
cash on hand 庫存現金   X|q&0W=  
cash payment 現金支付   n1 =B  
cash purchase 現購   g34<0%6jd  
cash sale 現沽   }&I\a  
cashier 出?#123;員   mTz %;+|L  
cashiers check 本票  
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certificate of deposit 存款單折   "^F#oo%L  
certificate of indebtedness 借據   SUINV_>7  
certified check 保付支票   R 5-q{  
certified public accountant 會計師   Yz=(zj  
charges 費用   .+MJ' bW  
charge for remittances 匯水手續費   Bw;sg;  
charter 營業執照   ?:vp3f#  
chartered accountant 會計師   <vJPKQ`=:  
chattles 動產   dF:@BEo  
check 支票   1 0lvhzU  
che stub 支票存根   veAg?N<c p  
closed account 己結清賬戶   k{;"Aj:iL  
closing 結算   Zk4Hs%n  
closing entries 結賬紀錄   5XySF #  
closing stock 期末存貨   -$**/~0zU  
closing the book 結賬   FRd!UqMXY  
columnar journal 多欄日記賬   Ef{rY|E  
combination 聯合   ."&,_F  
commission 佣金   Aayh'xQ  
commodity 商品   :K>v F`SM  
common stock 普通股   _BO:~x  
company 公司   ,(dg]7  
compensation 賠償   C,~wmS )@  
compound interest 複利   R''nZ/R  
consignee 承銷人   Zt4g G KG  
consignment 寄銷   &E0L7?l  
consignor 寄銷人   R*a5bKr  
consolidated balance sheet 合併資產負債表   0B fqEAl  
consolidated profit and loss account 合併損益表   ~qt)r_jW  
consolidation 合併   5LdVcXf
  
construction cost 營建成本   'KB\K)cD=3  
construction revenue 營建收入   ("Z;)s4q  
contract 合同   74Xk^8  
control account 統制賬戶   mbB,j~;^6H  
copyright 版權   '?=SnjMX  
corporation 公司   <_$]!Z6UR  
cost 成本   sd9$4k"  
cost accounting 成本會計   d~F`q7F'?]  
cost of labour 勞工成本   Z:DEET!c'k  
cost of production 生產成本   -1iKeyyA  
cost of manufacture 製造成本   nlmc/1C  
cost of sales 銷貨成本   z%$ E6Im  
cost price 成本價格   _G%]d$2f`  
credit 貸方   *p:`F:  
credit note 收款通知單   VN[C%C  
creditor 債權人   Cw42bO  
crossed check 橫線支票   ~,+n_KST;  
current account 往來活期賬戶   bwo-9B  
current asset 流動資產   f2Zi.?``H  
current liability 流動負債   `q|&;wP.  
current profit and loss 本期損益   u$ C@0d  
debit 借方   /WlK*8C  
debt 債務   jXA!9_L7  
debtor 債務人   nX4R  
deed 契據   pYZ6-s  
deferred assets 遞延資產   y_EkW f  
deferred liabilities 遞延負債   qcMVY\gi  
delivery 交貨   maAZI-H{  
delivery expense 送貨費   e9e%
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delivery order 出貨單   D^Ahw"X)  
demand draft 即期匯票   d]1%/$v^  
demand note 即期票據   Q|QV m,m  
demurrage charge 延期費   ~f=~tN)hZ  
deposit 存款   >2h|$6iWP  
deposit slip 存款單   88}+.-3t$  
depreciation 折舊    }/~%Ysl  
direct cost 直接成本   T'\B17 :*  
direct labour 直接人工   7pMl:\  
director 董事   h4rIt3`  
discount 折扣   /~3~Xc~=p  
discount on purchase 進貨折扣   -c-af%xD  
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