[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。   KO{}+~,.6  
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acceptance 承兌   Q=uwmg86  
account 賬戶   F4bF&% R  
accountant 會計員   v^,A~oe`t  
accounting 會計  
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accounting system 會計制度   S1$\D!|1  
accounts payable 應付賬款   JXPn <  
accounts receivable 應收賬款   P-+^YN,  
accumulated profits 累積利益   jLb3{}0  
adjusting entry ?#123;整記錄   yMo@ka=v  
adjustment ?#123;整   6|_ S|N  
administration expense 管理費用   TuaT-Z~U{  
advances 預付   xl# j_d,  
advertising expense 廣告費   Rw$ @%o%  
agency 代理   ?KS9Dh  
agent 代理人   fC~WuG3  
agreement 契約   !u7WCw.Dm  
allotments 分配數   /f0_mi,bD  
allowance 津貼   r9*{)"  
amalgamation 合併   ?hfosBn&[  
amortization 攤銷   W_iP/xL  
amortized cost 應攤成本   Dtr'X@U  
annuities 年金   foL`{fA  
applied cost 已分配成本   AiO,zjM=  
applied expense 已分配費用    ISq^V  
applied manufacturing expense 己分配製造費用   ZO}V }3  
apportioned charge 攤派費用   K32eZv`T7  
appreciation 漲價   -p%=36n  
article of association 公司章程   PN\2 ^@>_  
assessment 課稅   $f)Y !<b
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assets 資產   (AwbZn*  
attorney fee 律師費   9oGsrClH  
audit 審計   t%FS 5  
auditor 審計員   r@ejU'uz  
average 平均數   BA-n+WCWJ  
average cost 平均成本   .(`u'G=  
bad debt 壞賬   $ 1?YVA7  
balance 餘額   E)Hp.  
balance sheet 資產負債表   ` $zi
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bank account 銀行賬戶   [2&Fnmjk}X  
bank balance 銀行結存   g$]9xn#_[  
bank charge 銀行手續費   HX<5i>]0\u  
bank deposit 銀行存款   <m)@~s?D  
bank discount 銀行貼現   cuSXv)  
bank draft 銀行匯票   ,l@hhaLm?  
bank loan 銀行借款   =(hEr=f>7  
bank overdraft 銀行透支   =Wl CE_  
bankers acceptance 銀行承兌   9I pjY~or  
bankruptcy 破產   ~L}0)FZ\9  
bearer 持票人   e@I
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beneficiary 受益人   c\RDa|B,  
bequest 遺產   }O!LTD  
bill 票據   zL7+HY*3o  
bill of exchange 匯票   u }ab[$Q5  
bill of lading 提單   Y<kvJb&1*  
bills discounted 貼現票據   P+Hs6Q  
bills payable 應付票據   t`Hwq   
bills receivable 應收票據   y#T":jpR  
board of directors 董事會   =;T971L`  
bonds 債券   4!E6|N%f  
bonus 紅利   Z7%>O:@z  
book value 賬面價值   'zpj_QM  
bookkeeper 簿記員   o3uv"# C  
bookkeeping 簿記   ?= ulfGrY  
branch office general ledger 支店往來賬戶   e`C'5`d]  
broker 經紀人   %q:V  
brought down 接前   Va !HcG1^:  
brought forward 接上頁   %Rg84tz  
budget 預算    ,?`$~8  
by-product 副產品   5[;p<GqGN  
by-product sales 副產品銷售   6wxQ_Qz:Q  
capital 股本   cG^ 'Qm  
capital income 資本收益   Zcf?4{Kd?  
capital outlay 資本支出   ;AHa|35\  
capital stock 股本   r$0"Y-a  
capital stock certificate 股票   V xsW3*`  
carried down 移後   WE
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carried forward 移下頁   r5rK>  
cash 現金  
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cash account 現金賬戶   < FN[{YsA  
cash in bank 存銀行現金   `Y$LXF~,Om  
cash on delivery 交貨收款   sV{[~U,|  
cash on hand 庫存現金   %n{E/06f  
cash payment 現金支付   Zcdt\;HKr  
cash purchase 現購   bBg?x 4bu  
cash sale 現沽   <0Q`:'\.>  
cashier 出?#123;員   3Vt-]DGX  
cashiers check 本票   dGHRHX i  
certificate of deposit 存款單折   S .1~#  
certificate of indebtedness 借據   ~KrzJp=5F  
certified check 保付支票  
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certified public accountant 會計師   f<y""0L9  
charges 費用   ))
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charge for remittances 匯水手續費   <5q:mG88  
charter 營業執照   dNbN]g HC  
chartered accountant 會計師   C2!POf;GdN  
chattles 動產   \N7 E!
82  
check 支票   R3.tkFZq]  
che stub 支票存根   {n|Ra[9_  
closed account 己結清賬戶   bJGT^N@  
closing 結算   HnU}Lhjzj  
closing entries 結賬紀錄   jcevpKkRG  
closing stock 期末存貨   jh}[7M  
closing the book 結賬   W;u~}k<  
columnar journal 多欄日記賬   [UFLL:_sC  
combination 聯合   t;ggc{  
commission 佣金   Elm/T]6  
commodity 商品   Rl$NiY?2  
common stock 普通股   du`],/ 6  
company 公司   ~ ]o .Mv a  
compensation 賠償   .GkH^9THP  
compound interest 複利   V#5BZU-  
consignee 承銷人   JCS$Tm6y<_  
consignment 寄銷   1*(^<x+n  
consignor 寄銷人   pbju;h)O!|  
consolidated balance sheet 合併資產負債表   !^B`7  
consolidated profit and loss account 合併損益表   He&dVP  
consolidation 合併   #;2Ju'e#z  
construction cost 營建成本   v#=-  
construction revenue 營建收入   -/KVZ  
contract 合同   kG\+f>XQ  
control account 統制賬戶   @cSz!E}  
copyright 版權   V,{ydxfB  
corporation 公司   d;)Im "
 
cost 成本   @P[Tu; 4  
cost accounting 成本會計   glPOW  
cost of labour 勞工成本   l}Jf;C*j1z  
cost of production 生產成本   |=,V,*"  
cost of manufacture 製造成本   obS|wTG~  
cost of sales 銷貨成本   W=]QTx,J  
cost price 成本價格   Oh-HfJyi  
credit 貸方   ;l+3l ez  
credit note 收款通知單   s+o/:rrxY  
creditor 債權人   [
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crossed check 橫線支票   Zwp*JH+G  
current account 往來活期賬戶   JdFMSmZ@  
current asset 流動資產   d];E99}  
current liability 流動負債   :+m|KC(Z  
current profit and loss 本期損益   EKq9m=Ua@o  
debit 借方   uiM*!ge  
debt 債務   M}3>5*!=  
debtor 債務人   -=O9D-x=  
deed 契據   C6:<.`iD87  
deferred assets 遞延資產   SJj0*ry:  
deferred liabilities 遞延負債   V+cHL  
delivery 交貨  
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delivery expense 送貨費   cm]8m_!  
delivery order 出貨單   fg+Q7'*Vq  
demand draft 即期匯票   bU(t5 [
  
demand note 即期票據   |jF)~k6  
demurrage charge 延期費   ^|-xmUC  
deposit 存款   [6)`w i  
deposit slip 存款單   w/E4wp  
depreciation 折舊   IHMZE42  
direct cost 直接成本   doVBVTk^  
direct labour 直接人工   uF L~^vz  
director 董事   w\8grEj  
discount 折扣   E(>RmPP=7  
discount on purchase 進貨折扣   7bCTR2e\@w  
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