[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。   NKu*kL}W=  
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acceptance 承兌   {&)E
$M  
account 賬戶   (=QiXX1r  
accountant 會計員   vb]H$@0  
accounting 會計   q>dERN&  
accounting system 會計制度   D~f[Rg  
accounts payable 應付賬款   Y^}c+)t  
accounts receivable 應收賬款   NYF 7Ep; _  
accumulated profits 累積利益   :>, m$XO  
adjusting entry ?#123;整記錄   +C`zI~8  
adjustment ?#123;整   *>7Zc  
administration expense 管理費用   /cZ-+cu  
advances 預付   GuRJ  
advertising expense 廣告費   #j6qq 3OG  
agency 代理   Qr*7bE(a  
agent 代理人   [hKt4]R  
agreement 契約   MVe4[<  
allotments 分配數   |F?/L>  
allowance 津貼   zFO#oW,D  
amalgamation 合併   a^Lo;kHY  
amortization 攤銷   b:6e2|xf?  
amortized cost 應攤成本   Hu7WU;w  
annuities 年金   uBxs`'C  
applied cost 已分配成本   $ud\CU:r  
applied expense 已分配費用   Gq;!g(  
applied manufacturing expense 己分配製造費用   6kHb*L Je  
apportioned charge 攤派費用   C3e0d~C  
appreciation 漲價   {s~t>Rp+  
article of association 公司章程   \Qe`>nA  
assessment 課稅   ?8@EBPpC  
assets 資產   `EzC'e  
attorney fee 律師費   6^hCW`jG  
audit 審計   xSZ+6R|  
auditor 審計員   MDO P2y`2i  
average 平均數   HT=-mwa_]  
average cost 平均成本   sGFC?1r?\  
bad debt 壞賬   |C.[eHe&D  
balance 餘額   sWX\/Iyy2p  
balance sheet 資產負債表   !1ZrS  
bank account 銀行賬戶   rsC^Re:*jr  
bank balance 銀行結存   R\n*O@E v3  
bank charge 銀行手續費   #(Ezt% ^  
bank deposit 銀行存款   2/#%^,Kb2  
bank discount 銀行貼現   `ouCQ]tKz  
bank draft 銀行匯票   ] sV) '-  
bank loan 銀行借款   y>_*}>2,O  
bank overdraft 銀行透支   {x/)S*:Z  
bankers acceptance 銀行承兌   qb7ur;  
bankruptcy 破產   PitDk 1T  
bearer 持票人   )w&k&TY4H  
beneficiary 受益人   }
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bequest 遺產     B/ACU  
bill 票據   "2J
2za  
bill of exchange 匯票   \TTt!"aK  
bill of lading 提單   " )/febBS  
bills discounted 貼現票據   `{W>Dy  
bills payable 應付票據   cXG$zwS\  
bills receivable 應收票據   !Di*y$`}b  
board of directors 董事會   %LeZd}v  
bonds 債券   ;`-@L  
bonus 紅利   xE%sPWbj  
book value 賬面價值   )MU)'1jc,  
bookkeeper 簿記員   V o:Gp  
bookkeeping 簿記   =6LF_=}  
branch office general ledger 支店往來賬戶   =s$UU15  
broker 經紀人   6F4OISy%3  
brought down 接前   hTK6N  
brought forward 接上頁   %SlF7$  
budget 預算   ;ZowC#j  
by-product 副產品   ]J>{ZL  
by-product sales 副產品銷售   w@"l0gm+u[  
capital 股本   eIY![..J/N  
capital income 資本收益   M~t;&po  
capital outlay 資本支出   m*Q*{M_e  
capital stock 股本   -iJ @K  
capital stock certificate 股票   OVgx2_F  
carried down 移後   UCF'%R  
carried forward 移下頁   W2G@-`,  
cash 現金   w*7BiZ{s<  
cash account 現金賬戶   |>L|7>J{<d  
cash in bank 存銀行現金   tX *}l|;(  
cash on delivery 交貨收款   {m
2lVzK  
cash on hand 庫存現金   sJq^>"|J  
cash payment 現金支付   ;^Hg\a  
cash purchase 現購   :r,o-D  
cash sale 現沽   Ua=w;h  
cashier 出?#123;員   B2DWSp-8*  
cashiers check 本票   `U[s d*C"  
certificate of deposit 存款單折   /agX! E4s  
certificate of indebtedness 借據   /WWD;keP5  
certified check 保付支票   BmGY#D,  
certified public accountant 會計師   "<5su5]  
charges 費用   I!OV+utF  
charge for remittances 匯水手續費   qe"t0w|U?  
charter 營業執照   )`B n"=  
chartered accountant 會計師   re;^,  
chattles 動產   {3{cU#\QA  
check 支票   (#`1[n+b`x  
che stub 支票存根   <qpDAz4k  
closed account 己結清賬戶   g(Dr/D  
closing 結算   [
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closing entries 結賬紀錄   EA+}Rf6}  
closing stock 期末存貨   vPbmQh ex  
closing the book 結賬   4W$t28)  
columnar journal 多欄日記賬   ,]UCq?YW)T  
combination 聯合   N akSIGm  
commission 佣金   zPKx: I3  
commodity 商品   \uTy\KA  
common stock 普通股   cXY;Tw45  
company 公司   ]~H\X":[>  
compensation 賠償   hwR_<'!  
compound interest 複利   C
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consignee 承銷人   S"wn0B$"  
consignment 寄銷   1ehl=WN  
consignor 寄銷人   'ixu+.ZL/  
consolidated balance sheet 合併資產負債表   @ZUrr_|  
consolidated profit and loss account 合併損益表   FhkS"y  
consolidation 合併   q;<=MO/  
construction cost 營建成本   QFS5P
Z  
construction revenue 營建收入   D#I^;Xg0h  
contract 合同   S[zX@3eZV  
control account 統制賬戶   ]s))O6^f  
copyright 版權   ToVi;  
corporation 公司    1ae,s{|  
cost 成本   #-*#? -  
cost accounting 成本會計   8:)W!tr  
cost of labour 勞工成本   $V0G[!4  
cost of production 生產成本   3r]:k) J  
cost of manufacture 製造成本   >.)m|,  
cost of sales 銷貨成本   |{a`,% mw  
cost price 成本價格   ~dFdO7  
credit 貸方   BlrZ<\-/  
credit note 收款通知單   V{y
P/X  
creditor 債權人   Wu!s  
crossed check 橫線支票   [m9Iz!E  
current account 往來活期賬戶   'q_^28rK  
current asset 流動資產   w#!^wN  
current liability 流動負債   +KzbaBK  
current profit and loss 本期損益   E1&9( L5  
debit 借方   k,mgiGrQ  
debt 債務   \(db1zmS~  
debtor 債務人   *49lM;  
deed 契據   X*^^W_LH.  
deferred assets 遞延資產   +"i|)yUYy}  
deferred liabilities 遞延負債   % >\v6ea  
delivery 交貨   `3CdW  
delivery expense 送貨費   g]V_) }
 
delivery order 出貨單   Hido[  
demand draft 即期匯票   :~Z-K\  
demand note 即期票據   (5Z*m<]c  
demurrage charge 延期費   R;]z/|8  
deposit 存款   ip`oL_c  
deposit slip 存款單   3m#/1=@o  
depreciation 折舊   J:!m49fF  
direct cost 直接成本   ,@#))2<RK  
direct labour 直接人工   -sz SA  
director 董事   &P@dx=6d  
discount 折扣   (1pR=  
discount on purchase 進貨折扣   RiPxz=kr  
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