[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。   %
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acceptance 承兌   oh c/{D2  
account 賬戶   = s^KZV  
accountant 會計員   qT7E"|.$  
accounting 會計   Qxr&zT7f  
accounting system 會計制度   ^EY^.?Mg  
accounts payable 應付賬款   >|Ps23J#  
accounts receivable 應收賬款   wPdp!h7B~N  
accumulated profits 累積利益    0IO#h{t  
adjusting entry ?#123;整記錄   n\Y{?x  
adjustment ?#123;整   ;LSdY}*%0  
administration expense 管理費用   C\#E1\d  
advances 預付   (`<X9w,  
advertising expense 廣告費   8D7=]
 
agency 代理   xV@/z5Tq  
agent 代理人   Sxo9y0K8-  
agreement 契約   faH113nc  
allotments 分配數   OE_;i}58  
allowance 津貼   RS'!>9I  
amalgamation 合併   iv@ey-,<  
amortization 攤銷   M{M>$p
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amortized cost 應攤成本   ^UTQcm  
annuities 年金   zQvp<IUq  
applied cost 已分配成本   91B
l{  
applied expense 已分配費用   t:|knZq  
applied manufacturing expense 己分配製造費用   N0TEVDsk  
apportioned charge 攤派費用   Qxb5Y)/jn  
appreciation 漲價   [AgS@^"sf5  
article of association 公司章程   \0. c_  
assessment 課稅   0G@sj7)]  
assets 資產   x xMV2&,Jq  
attorney fee 律師費   :rr;9nMR[  
audit 審計   "\0&1C(G  
auditor 審計員   B"sQ\gb%Q  
average 平均數   p1 ^k4G  
average cost 平均成本   ,.Xqb~  
bad debt 壞賬   &,~0
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balance 餘額   (`%$Aa9 J  
balance sheet 資產負債表   6XU1w  
bank account 銀行賬戶   q=Cc2|Ve  
bank balance 銀行結存   m^hi}Am1  
bank charge 銀行手續費   ;#c=0*.  
bank deposit 銀行存款   N0`v;4gF$]  
bank discount 銀行貼現   )y8 u+5^  
bank draft 銀行匯票   Npu#.)G  
bank loan 銀行借款   6, =oTmFP  
bank overdraft 銀行透支   .C$4jR.KC  
bankers acceptance 銀行承兌   #bk[Zj&  
bankruptcy 破產   !@2L g  
bearer 持票人   gzdR|IBa  
beneficiary 受益人   dG5p`N%  
bequest 遺產   u!wR  
bill 票據   mWhQds6  
bill of exchange 匯票   rmVF88/;  
bill of lading 提單   q0* e1QL  
bills discounted 貼現票據   dS9L(&  
bills payable 應付票據   )8ub1,C  
bills receivable 應收票據   )<Cf,R  
board of directors 董事會   =2-!ay:  
bonds 債券   +v$,/~$tI  
bonus 紅利   >;|~ z\8  
book value 賬面價值   {{'GR"D  
bookkeeper 簿記員   ZV:cgv  
bookkeeping 簿記   p%MH**A  
branch office general ledger 支店往來賬戶   GJ1ap^k  
broker 經紀人   6[cC1a3r:  
brought down 接前   Zp:(U3%  
brought forward 接上頁   II=(>G9v  
budget 預算   ?;{d  
by-product 副產品   T&@xgj|!)  
by-product sales 副產品銷售   P'wn$WE[n\  
capital 股本   Yfro^}f  
capital income 資本收益   CJ'pZ]\G  
capital outlay 資本支出   ?f}lYQzM  
capital stock 股本   Q[5j
5vry  
capital stock certificate 股票   Rwu y!F  
carried down 移後   *CsRO  
carried forward 移下頁   ,_ zivUU  
cash 現金    ]I pLF#  
cash account 現金賬戶   Atdr|2  
cash in bank 存銀行現金   HfQZRDH  
cash on delivery 交貨收款   d46PAA{'  
cash on hand 庫存現金   bf#@YkE  
cash payment 現金支付   *RPd U.  
cash purchase 現購   tXl
o27J  
cash sale 現沽   >j&+mii  
cashier 出?#123;員   EMe3Xb `  
cashiers check 本票   Nd5G-eYI  
certificate of deposit 存款單折   /iz{NulOz*  
certificate of indebtedness 借據   gG^A
6Ol%D  
certified check 保付支票   pi/Jto25z  
certified public accountant 會計師   -o\o{?t,  
charges 費用   16;r+.FB'  
charge for remittances 匯水手續費   (4;
m*' X  
charter 營業執照   +>v3&[lGv  
chartered accountant 會計師   A"yiXc-N~\  
chattles 動產   5"5tY  
check 支票   O/Q7{ 5n  
che stub 支票存根   701mf1 a  
closed account 己結清賬戶   Z>9uVBE02  
closing 結算   QJeL&mf  
closing entries 結賬紀錄   x%J4A+kU  
closing stock 期末存貨   H>zX8qP+  
closing the book 結賬   ](^$5Am  
columnar journal 多欄日記賬   )sONfn  
combination 聯合   :>y?B!=  
commission 佣金   7EI5w37  
commodity 商品   &?(<6v7  
common stock 普通股   -' q#u C  
company 公司   5X4
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compensation 賠償   H<Ne\
zAv  
compound interest 複利   !]^,!7x,8j  
consignee 承銷人   Ct EpS<*c  
consignment 寄銷   -^R6U~  
consignor 寄銷人   8Uv2 p{ <#  
consolidated balance sheet 合併資產負債表   .dbZ;`s  
consolidated profit and loss account 合併損益表   D'Fj"&LK  
consolidation 合併   t>~ a/K"  
construction cost 營建成本   5ov F$qn  
construction revenue 營建收入   }jfOs(Q]  
contract 合同   pm)kocG  
control account 統制賬戶   "UNWbsn6Qr  
copyright 版權   <`PW4zSI  
corporation 公司   Lo<-;;vQ  
cost 成本   `f|Gw5R  
cost accounting 成本會計   e1Ne
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cost of labour 勞工成本   :!'!V>#g  
cost of production 生產成本   4lVvs(W?  
cost of manufacture 製造成本   K@RE-K6{  
cost of sales 銷貨成本   Qru iQ/t  
cost price 成本價格   vO?\u`vY  
credit 貸方   zp4aiMn1F  
credit note 收款通知單   aa-{,X "MF  
creditor 債權人   <~d3L4h*<  
crossed check 橫線支票   yA+NRWWj  
current account 往來活期賬戶   Ba8 s  
current asset 流動資產   vzXf JP  
current liability 流動負債   >'/KOK"  
current profit and loss 本期損益   6I<^wS9j_  
debit 借方   qcmf*Yl:v  
debt 債務   x>ZnQ6x~m]  
debtor 債務人   hOOkf mOM  
deed 契據   4\#b@1]}  
deferred assets 遞延資產   _l,_NV&T  
deferred liabilities 遞延負債   uV|%idC  
delivery 交貨   f4mQDRlD  
delivery expense 送貨費   ;2&ym
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delivery order 出貨單   VZhHO d  
demand draft 即期匯票   QEC4!$L^  
demand note 即期票據   ;Xr|['\'  
demurrage charge 延期費   s7789pR  
deposit 存款   ]ChGi[B~9  
deposit slip 存款單   ji&%'h
 
depreciation 折舊   u/
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direct cost 直接成本   "p"M9P'  
direct labour 直接人工   @ L-] %C  
director 董事   ii)DOq#2  
discount 折扣   3g{T+c*  
discount on purchase 進貨折扣   EqYBT  
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