[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。   6AqHz
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acceptance 承兌   {,*G}/9<  
account 賬戶   L{bcmo\U  
accountant 會計員   !1C3{  
accounting 會計   *PMvA1eN=#  
accounting system 會計制度   );@Dr!H  
accounts payable 應付賬款   b=:AF
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accounts receivable 應收賬款   x8.7])?w  
accumulated profits 累積利益   `"
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adjusting entry ?#123;整記錄   lDe9(5|)Q  
adjustment ?#123;整   H!4!1J.=xw  
administration expense 管理費用   \o?zL7  
advances 預付   @R9zLL6#7  
advertising expense 廣告費   ?Vb=W)Es  
agency 代理   l2+qP{_4  
agent 代理人   4wX{N   
agreement 契約   _Hl[Fit<j1  
allotments 分配數   pAtHU(}  
allowance 津貼   ElZ'/l*\  
amalgamation 合併   "Fy34T0N  
amortization 攤銷   Zd1+ZH  
amortized cost 應攤成本   -\6tVF11z  
annuities 年金   Id *Gs>4U  
applied cost 已分配成本   w8w F;:>  
applied expense 已分配費用   =<_xUh.  
applied manufacturing expense 己分配製造費用   |0U"#xkf  
apportioned charge 攤派費用   =8X`QUmT  
appreciation 漲價   00Tm0rY  
article of association 公司章程   p \; * :  
assessment 課稅   U;D!m+.HK  
assets 資產   VW<s_  
attorney fee 律師費   CCDoiTu!4  
audit 審計   RU,f|hB4  
auditor 審計員    LS,/EGJ  
average 平均數   0J_ AX   
average cost 平均成本   m( C7Fa  
bad debt 壞賬   }IC$Du#  
balance 餘額   A-~#ydv

 
balance sheet 資產負債表   gAhC NOp  
bank account 銀行賬戶   *!,+%0  
bank balance 銀行結存   8JAA?0L"'  
bank charge 銀行手續費    HelC_%#^  
bank deposit 銀行存款   )UI$
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bank discount 銀行貼現   [z
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bank draft 銀行匯票   j2cLb  
bank loan 銀行借款   VQZ3&]o  
bank overdraft 銀行透支   N6c']!aM@  
bankers acceptance 銀行承兌   p^&' C_?  
bankruptcy 破產   O_nk8  
bearer 持票人   5@tpJ8E8$  
beneficiary 受益人   n&iWYECz  
bequest 遺產   o$'Fz[U  
bill 票據   IPbdX@FeV  
bill of exchange 匯票   95_?F7}9  
bill of lading 提單   <]b}R;9v  
bills discounted 貼現票據   82&JYx  
bills payable 應付票據   p)f OAr
 
bills receivable 應收票據    @zEEX9U  
board of directors 董事會   %/,PY>:|  
bonds 債券   i)1E[jc{p!  
bonus 紅利  
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book value 賬面價值   *ys@'Ai?  
bookkeeper 簿記員   NZe3 m  
bookkeeping 簿記   yc+#
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branch office general ledger 支店往來賬戶   !aeL* `;  
broker 經紀人   n]}+ :  
brought down 接前   >B>CV8p6w  
brought forward 接上頁   :@wO' o  
budget 預算   QBR
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by-product 副產品   LXVm0IOFF  
by-product sales 副產品銷售   r6Lb0PzMf  
capital 股本   xp7,0'(;  
capital income 資本收益   Y)N(uv6  
capital outlay 資本支出   R)I 8 )  
capital stock 股本   /R''R:j  
capital stock certificate 股票   @\i6m]\X  
carried down 移後   MfJk`-%~  
carried forward 移下頁   1T%Y:0  
cash 現金   X9/V;!  
cash account 現金賬戶   Sr)/ Mf  
cash in bank 存銀行現金    ^OI  
cash on delivery 交貨收款   &s"&rFFO[  
cash on hand 庫存現金   @~ N:F~  
cash payment 現金支付   K-)*S\<}  
cash purchase 現購   .hg<\-:_  
cash sale 現沽   :u'X ~ID[  
cashier 出?#123;員   Q#}} 1}Ja  
cashiers check 本票   ci+Pg9sS  
certificate of deposit 存款單折   n8w|8[uV^  
certificate of indebtedness 借據   GuV-[  
certified check 保付支票   (gNI6;P;}  
certified public accountant 會計師   'P)xY-15  
charges 費用   EX>>-D7L  
charge for remittances 匯水手續費   q5BJsw  
charter 營業執照   k!xi (l<C  
chartered accountant 會計師   s.6S:  
chattles 動產   kNI m90,g  
check 支票   HoT5 5v!o  
che stub 支票存根   6[69|&  
closed account 己結清賬戶   )"&-vg<  
closing 結算   hEl)BRJ  
closing entries 結賬紀錄   *na7/ysT<  
closing stock 期末存貨   ( ]AErz+  
closing the book 結賬   BXa1[7Z  
columnar journal 多欄日記賬   gET& +M  
combination 聯合   ^Xt9AM]e  
commission 佣金   && ecq  
commodity 商品   <eO 7b6_  
common stock 普通股   K^J;iu4  
company 公司   56G5JSB=\  
compensation 賠償   R=i$*6}a  
compound interest 複利   YM 7P!8Gc  
consignee 承銷人   {Xwin$C  
consignment 寄銷   3_fLafA  
consignor 寄銷人   8!3+Obj  
consolidated balance sheet 合併資產負債表   :B$=Pp1  
consolidated profit and loss account 合併損益表   B6 x5E  
consolidation 合併   KofjveOiC  
construction cost 營建成本   f4/!iiS}r  
construction revenue 營建收入   Yl&eeM  
contract 合同   oFoG+H"&7\  
control account 統制賬戶   x4*8q/G=D  
copyright 版權   r4J4|&y m  
corporation 公司   ,$}P<WZMu  
cost 成本   D@ [$?^H  
cost accounting 成本會計   >7vSN<w~m  
cost of labour 勞工成本   -3wg9uZ&  
cost of production 生產成本   ~SV;"e2N.  
cost of manufacture 製造成本   S^I38gJd  
cost of sales 銷貨成本   ) OZD q]mV  
cost price 成本價格   ?TMo6SU  
credit 貸方   PgB=<#9  
credit note 收款通知單   I4m)5G?O2  
creditor 債權人   ] X%bU*4  
crossed check 橫線支票   qf2{Te1  
current account 往來活期賬戶   y|.wL=;  
current asset 流動資產   '(+l77G  
current liability 流動負債   VY=~cVkzS  
current profit and loss 本期損益   twf;{lZ(  
debit 借方   +ywWQ|V  
debt 債務   6jCg7Su]  
debtor 債務人   S]<G|mn,  
deed 契據   3`^]#Dh  
deferred assets 遞延資產   d>@{!c-  
deferred liabilities 遞延負債   5w}xjOYIjV  
delivery 交貨   - CM;sXq  
delivery expense 送貨費   9^igzRn0  
delivery order 出貨單   RvDqo d  
demand draft 即期匯票   -W! g>^.  
demand note 即期票據   ?B@hCd)  
demurrage charge 延期費   MMhd-B1O&  
deposit 存款   YyK9UZjI  
deposit slip 存款單   g0g/<Tv[  
depreciation 折舊   #0!C3it6c  
direct cost 直接成本   &bBp`h
  
direct labour 直接人工   A javV

 
director 董事   j|lg&kN  
discount 折扣   qpp:h_E  
discount on purchase 進貨折扣   *eUL1 m8Y  
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