[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。   Y!$z7K  
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acceptance 承兌   CoXL;\  
account 賬戶   XQ;dew+  
accountant 會計員   Jo
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accounting 會計   4aKy]zPo E  
accounting system 會計制度   =@XR$Uud6  
accounts payable 應付賬款   e91d~  
accounts receivable 應收賬款   Lb 4!N`l  
accumulated profits 累積利益   ]%hI-  
adjusting entry ?#123;整記錄   nDw 9  
adjustment ?#123;整   bA,D]  
administration expense 管理費用   7Apbi}")  
advances 預付   0EU4irMa  
advertising expense 廣告費   4jro4B`  
agency 代理   /2cOZ1G;  
agent 代理人   M'7x:Uw;  
agreement 契約   ^-Ji]5~  
allotments 分配數   Xrn~]P7  
allowance 津貼   S@($c'  
amalgamation 合併   dL)5~V8s  
amortization 攤銷   k]5L\]>y  
amortized cost 應攤成本   \Da$bJ  
annuities 年金   %&(\dt&R1h  
applied cost 已分配成本   "ZW*O{  
applied expense 已分配費用   S-|$sV^cG  
applied manufacturing expense 己分配製造費用   =@l5He.]&  
apportioned charge 攤派費用   x%&V!L  
appreciation 漲價   -v@^6bQVp  
article of association 公司章程   ohk =7d.'  
assessment 課稅   R.;59s  
assets 資產   )6WU&0>AU8  
attorney fee 律師費   a9Rh  
audit 審計   YO+d+5  
auditor 審計員   >UH=]$0N  
average 平均數   (6'Hzl^Kp  
average cost 平均成本   1+iiiVbMH  
bad debt 壞賬   TA7w:<  
balance 餘額   s:P-F0q!&  
balance sheet 資產負債表   2eYkWHi  
bank account 銀行賬戶   k{62UaL.  
bank balance 銀行結存   *A`^ C  
bank charge 銀行手續費   e~dU "  
bank deposit 銀行存款   6}2Lt[>O  
bank discount 銀行貼現   Mla,"~4D5  
bank draft 銀行匯票   %SXqJW^:  
bank loan 銀行借款   IYN`q'%|  
bank overdraft 銀行透支   >=Ve
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bankers acceptance 銀行承兌   r$zXb9a|<  
bankruptcy 破產   ]A[~2]  
bearer 持票人   0@;E8^pa  
beneficiary 受益人   c7_b^7h1  
bequest 遺產   J(60eTwQ  
bill 票據   dtm@G|Ij  
bill of exchange 匯票   *L_wRhhk  
bill of lading 提單   >T
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bills discounted 貼現票據   E)bP}:4V  
bills payable 應付票據   \ W!<xE  
bills receivable 應收票據   HtlXbzN%)  
board of directors 董事會   L^}kwu#  
bonds 債券   YQJ_t@0C  
bonus 紅利   =6:Iv"<  
book value 賬面價值   V,}cDT>  
bookkeeper 簿記員   S 1JB]\  
bookkeeping 簿記   UPsh Y  
branch office general ledger 支店往來賬戶   6 ?cV1:jh  
broker 經紀人   k9 E?5  
brought down 接前   wqsnyP/m  
brought forward 接上頁   k J >B)  
budget 預算   7 m%|TwJN  
by-product 副產品   h/ic-iH(>  
by-product sales 副產品銷售   N]~q@x;<)3  
capital 股本   N !:&$z-  
capital income 資本收益   URwFNOM2  
capital outlay 資本支出   1Low[i  
capital stock 股本   WqAP'x 1  
capital stock certificate 股票   )erPp@  
carried down 移後   XUWza=BR"  
carried forward 移下頁   (RF6K6~  
cash 現金   #PGExN3e  
cash account 現金賬戶   42~;/4  
cash in bank 存銀行現金   k<y$[xV  
cash on delivery 交貨收款   fO+;%B  
cash on hand 庫存現金   BScysoeD  
cash payment 現金支付   <e"2<qVi  
cash purchase 現購   P`0aU3pl  
cash sale 現沽   v,s]:9f`\>  
cashier 出?#123;員   %pdfGM9g  
cashiers check 本票   7)YU ;  
certificate of deposit 存款單折   (fl2?d5+C  
certificate of indebtedness 借據   );C !:?  
certified check 保付支票   #~Q0s)Ze  
certified public accountant 會計師   5m/r,d^H  
charges 費用   iJAW| dw}  
charge for remittances 匯水手續費   I]h+24_S  
charter 營業執照   J_tJj8  
chartered accountant 會計師   %PQC9{hUy$  
chattles 動產   2ZnTT {]_m  
check 支票   v^pE=f*/  
che stub 支票存根   F!U+IztZ  
closed account 己結清賬戶   k0,~wn\#h  
closing 結算   LY"/ Q  
closing entries 結賬紀錄   0&Qn7L  
closing stock 期末存貨   8d]= +n!  
closing the book 結賬   6Rso}hF}}  
columnar journal 多欄日記賬   <[*s%9)'9  
combination 聯合   F4@h}T5)  
commission 佣金   dM)fr  
commodity 商品   +`ZcYLg)#  
common stock 普通股   y
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company 公司   TE/2}XG)  
compensation 賠償   6w54+n  
compound interest 複利   5s0H4?S  
consignee 承銷人   jtA Yp3M-$  
consignment 寄銷   =,sMOJc>  
consignor 寄銷人   'tOo0Zgc  
consolidated balance sheet 合併資產負債表   5(,
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consolidated profit and loss account 合併損益表   }[1I_)  
consolidation 合併   a/_`1  
construction cost 營建成本   \K?3LtJ  
construction revenue 營建收入   *l|CrUa  
contract 合同   +Q{jV^IT9  
control account 統制賬戶   [scPs,5Y  
copyright 版權   3)=$BSC%  
corporation 公司   b2z~C{l  
cost 成本   7Y_S%B: F  
cost accounting 成本會計   Qv8Z64#  
cost of labour 勞工成本   +* &!u=%G  
cost of production 生產成本   f O9e ;  
cost of manufacture 製造成本   B}:[~R'  
cost of sales 銷貨成本   K,J:i^2  
cost price 成本價格   Ek84yme#  
credit 貸方   QjPcfR\  
credit note 收款通知單   =oSv=xY  
creditor 債權人    <53~Y  
crossed check 橫線支票   M6?*\9E  
current account 往來活期賬戶   "#JRw  
current asset 流動資產   w+Ag!O}.L  
current liability 流動負債   h:l\kr|9  
current profit and loss 本期損益   l(
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debit 借方   &a O
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debt 債務   =3sBWDB[  
debtor 債務人   C8i} ~x<  
deed 契據   zK33.HY  
deferred assets 遞延資產   CfAX,f"ZP  
deferred liabilities 遞延負債   8K{ TRPy  
delivery 交貨   a(bgPkPP
  
delivery expense 送貨費   @>JO &,od  
delivery order 出貨單   =6/0=a[  
demand draft 即期匯票   IGVNX2
 
demand note 即期票據   55fV\3F|R  
demurrage charge 延期費   *V>Iv/(  
deposit 存款   o XA*K.X<  
deposit slip 存款單   5`0tG;  
depreciation 折舊   'AHI;Z~Gk  
direct cost 直接成本   dqnxhN+&  
direct labour 直接人工   + 6O5hZ  
director 董事   S.BM/M  
discount 折扣   nKch_Jb
 
discount on purchase 進貨折扣   T0
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