[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。   ,GrB'N{8e  
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acceptance 承兌   !8*McOI  
account 賬戶   B wC+o
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accountant 會計員    ]>Si0%  
accounting 會計   t\r:E2 O  
accounting system 會計制度   HM&1yubh#  
accounts payable 應付賬款   -(>qu.[8=  
accounts receivable 應收賬款   z/1{OL  
accumulated profits 累積利益   WA.AFt  
adjusting entry ?#123;整記錄   ,+._;[k  
adjustment ?#123;整   bU`=*  
administration expense 管理費用   TJaeQqob  
advances 預付   st/n"HQ  
advertising expense 廣告費   Km3&N  
agency 代理   u,7zFg)H  
agent 代理人   B8m_'!;;  
agreement 契約   7 ({=*  
allotments 分配數   ++8_fgM  
allowance 津貼   +y&d;0!  
amalgamation 合併   ->E=&X  
amortization 攤銷   5|w&dM  
amortized cost 應攤成本   6: ?rlh  
annuities 年金   J!h^egP  
applied cost 已分配成本   \M(*=5  
applied expense 已分配費用   +l?; )  
applied manufacturing expense 己分配製造費用   *7" L ]6  
apportioned charge 攤派費用   * Msr15  
appreciation 漲價   7>i2OBkAhB  
article of association 公司章程   jtKn3m7 +p  
assessment 課稅   ALGgAX3t  
assets 資產   ],lV}Mlg*  
attorney fee 律師費   0oU=RbC  
audit 審計   ;/LD)$_  
auditor 審計員   O8| *M "  
average 平均數   q0O&UE)6Y  
average cost 平均成本   [pgZbOIN37  
bad debt 壞賬   <7n]Ai@Y  
balance 餘額   4vdNMV~  
balance sheet 資產負債表   "Xn%at4  
bank account 銀行賬戶   %f&< wC  
bank balance 銀行結存   I^3:YVR&  
bank charge 銀行手續費   f9T V%fG?  
bank deposit 銀行存款    "0&N}  
bank discount 銀行貼現   V 0{tap}  
bank draft 銀行匯票   Yck~xt&]  
bank loan 銀行借款   ]gEhE  
bank overdraft 銀行透支   >UHa  
bankers acceptance 銀行承兌   eW8[I'v_&  
bankruptcy 破產   ?KWj}|%  
bearer 持票人   }$gmK  
beneficiary 受益人   4MW ]EQ-  
bequest 遺產   [!"XcFY:a  
bill 票據   J]pa4C`  
bill of exchange 匯票   `v nJ4*  
bill of lading 提單   *'ZN:5%H  
bills discounted 貼現票據   F}X0',  
bills payable 應付票據   $Ui&D I  
bills receivable 應收票據   0ys~2Y!eH  
board of directors 董事會   RT*5d;l0  
bonds 債券   l@~LV}BI  
bonus 紅利   \#dl6:"  
book value 賬面價值   =AOWeLk*G  
bookkeeper 簿記員   4]&<?"LSK  
bookkeeping 簿記   Lz4ehWntO  
branch office general ledger 支店往來賬戶   M{N(~ql  
broker 經紀人   rZwB>c  
brought down 接前   E9 Y\X  
brought forward 接上頁   7#-y-B]l  
budget 預算   3qMNl>>  
by-product 副產品   H{fM%*w  
by-product sales 副產品銷售   |4b)>8TL/  
capital 股本   >n
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capital income 資本收益   j"7 JLe*  
capital outlay 資本支出   85]SC$  
capital stock 股本   |3eGz%Sd  
capital stock certificate 股票   g9mG`f  
carried down 移後   kA#vByf`v  
carried forward 移下頁   d"THt}
  
cash 現金   7_\ Mwy{P  
cash account 現金賬戶   wu~hqd  
cash in bank 存銀行現金   wH6u5*$p  
cash on delivery 交貨收款   k%Vv?{g  
cash on hand 庫存現金   raB+,Oi$G  
cash payment 現金支付   uV]ULm#,i
 
cash purchase 現購   CjL<RJR=  
cash sale 現沽   ;vp\YIeX1  
cashier 出?#123;員   JW+*d`8Z[  
cashiers check 本票   _ PWj(});  
certificate of deposit 存款單折   <94G  
certificate of indebtedness 借據   Ruaur]  
certified check 保付支票   %c/^_.  
certified public accountant 會計師   )0CQP  
charges 費用   .v`b[4M4  
charge for remittances 匯水手續費   d*]Ew=^L  
charter 營業執照   R>)MiHcCg  
chartered accountant 會計師   VOgi7\  
chattles 動產   eaZQ2  
check 支票   [
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che stub 支票存根   FJS'G^  
closed account 己結清賬戶   XGs^rIf  
closing 結算   #V_GOy1-  
closing entries 結賬紀錄   2(#Ks's?  
closing stock 期末存貨   iI?{"}BZ  
closing the book 結賬   HFtf  
columnar journal 多欄日記賬   cCdX0@hY  
combination 聯合   >Hwc,j q  
commission 佣金   `y!/F?o+!  
commodity 商品   DJ;g|b  
common stock 普通股   -l*g~7|j  
company 公司   >|udWd^$3  
compensation 賠償   \cySWP [  
compound interest 複利   B5=($?5^6%  
consignee 承銷人   d#_m.j  
consignment 寄銷   J)x3\[}Ye  
consignor 寄銷人   h/ep`-YaH  
consolidated balance sheet 合併資產負債表   4\2V9F{s  
consolidated profit and loss account 合併損益表   G*n2Ii  
consolidation 合併   UH3t(o7O
 
construction cost 營建成本   gA^q^>7  
construction revenue 營建收入   
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contract 合同   H7&xLYQ2  
control account 統制賬戶   #$1$T  
copyright 版權   &=q! Wdw~  
corporation 公司   vv5i? F  
cost 成本   ]n v( aM?d  
cost accounting 成本會計   Fvl`2W94;  
cost of labour 勞工成本   SS3-+<z  
cost of production 生產成本   ;u-4KK  
cost of manufacture 製造成本   $&{IKP)u  
cost of sales 銷貨成本    v[,Src  
cost price 成本價格   F]=B'ZI  
credit 貸方   o'=VZT9  
credit note 收款通知單   LI W*4r!  
creditor 債權人   >- Bg%J9  
crossed check 橫線支票   @u9
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current account 往來活期賬戶   QZYU0; VF  
current asset 流動資產   [_!O<z_sB  
current liability 流動負債    tFh|V pB  
current profit and loss 本期損益   P:!)9
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debit 借方   ?p^2Z6J'$  
debt 債務   h=+$>_&:  
debtor 債務人   Y 62r  
deed 契據   H{zPft  
deferred assets 遞延資產   ">90E^  
deferred liabilities 遞延負債   c@du2ICUc  
delivery 交貨   o$J6 ~ dn  
delivery expense 送貨費   46XN3r  
delivery order 出貨單   T@48qg  
demand draft 即期匯票   SI-X[xf  
demand note 即期票據   2
CLB
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demurrage charge 延期費   JLm @Ag  
deposit 存款   ]((i?{jb(  
deposit slip 存款單   $@uU@fLB  
depreciation 折舊   kBsXfVs
9  
direct cost 直接成本   .9M
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direct labour 直接人工   IgX4.]W5  
director 董事   TSto9$}*  
discount 折扣   ?[= U%sPu=  
discount on purchase 進貨折扣   6?gi_3g  
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