[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。   H>zX8qP+  
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acceptance 承兌   uItzFX*  
account 賬戶   A }(V2  
accountant 會計員   O %x <  
accounting 會計   -' q#u C  
accounting system 會計制度   F_<n8U:Y  
accounts payable 應付賬款   u ZzO$e  
accounts receivable 應收賬款   QQ*` tmy  
accumulated profits 累積利益   r)4GH%+?fv  
adjusting entry ?#123;整記錄   ;7;=)/-  
adjustment ?#123;整   o7_*#5rD
 
administration expense 管理費用   m'j]T/
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advances 預付   c >8IM  
advertising expense 廣告費   O)2==_f\  
agency 代理   v--Qbu  
agent 代理人   &3@{?K  
agreement 契約   ]U4)2s  
allotments 分配數   =sp5.-r  
allowance 津貼   *h <_gn  
amalgamation 合併   !Dc|g~km\  
amortization 攤銷   j=q*b Qr  
amortized cost 應攤成本   rAv)k&l  
annuities 年金   +n'-%?LD&  
applied cost 已分配成本   xE.yh#?.k  
applied expense 已分配費用   B4l*]K%  
applied manufacturing expense 己分配製造費用   -2D/RE7|  
apportioned charge 攤派費用   z(o zMH  
appreciation 漲價   Rhfx  
article of association 公司章程   <~d3L4h*<  
assessment 課稅   yA+NRWWj  
assets 資產   Ba8 s  
attorney fee 律師費   vzXf JP  
audit 審計   >'/KOK"  
auditor 審計員   6I<^wS9j_  
average 平均數   qcmf*Yl:v  
average cost 平均成本   g oMv8d  
bad debt 壞賬   qk+RZ>T<o  
balance 餘額   ZyJ-}[z  
balance sheet 資產負債表   # $N)  
bank account 銀行賬戶   y E;n.L  
bank balance 銀行結存   }ldOxJSB?  
bank charge 銀行手續費   XCo3pB Wq~  
bank deposit 銀行存款   8@)4)+e  
bank discount 銀行貼現   7NFRCCXHQ  
bank draft 銀行匯票   6r]l8*34;  
bank loan 銀行借款   p;x3gc;0  
bank overdraft 銀行透支   T4c]VWtD  
bankers acceptance 銀行承兌   8kRqF?rbj  
bankruptcy 破產   4#MPD  
bearer 持票人   }hm"49,O  
beneficiary 受益人   C"gH
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bequest 遺產   pXE'5IIN  
bill 票據   r
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bill of exchange 匯票   Z=I+_p_G  
bill of lading 提單   :TZ </3Sw  
bills discounted 貼現票據   H\PY\O&cP  
bills payable 應付票據   ~d9@m#_T#~  
bills receivable 應收票據   Fr|Ts>Kx  
board of directors 董事會   I'%\ E,  
bonds 債券   \F;  S  
bonus 紅利   {F'~1qf  
book value 賬面價值   _!K@(dl  
bookkeeper 簿記員   ir?Y >  
bookkeeping 簿記   GV"X) tGo  
branch office general ledger 支店往來賬戶   (Qp5 3g  
broker 經紀人   B/^1uPTZ71  
brought down 接前   "J=A(w5   
brought forward 接上頁   h!!7LPxt  
budget 預算   A`I;m0<  
by-product 副產品   RAs5<US:  
by-product sales 副產品銷售   o-ee3j.  
capital 股本   D|gI3i  
capital income 資本收益   |bM?Q$>~  
capital outlay 資本支出   z]V%&f  
capital stock 股本   Y@#rGV>  
capital stock certificate 股票   |'SgGg=E  
carried down 移後   SO#R5Mu2N  
carried forward 移下頁   GEGg S&SM  
cash 現金   ?3t]9z  
cash account 現金賬戶   nuucYm%IF-  
cash in bank 存銀行現金   x9qoS)@CM  
cash on delivery 交貨收款   Y2oN.{IH  
cash on hand 庫存現金   *S?vw'n  
cash payment 現金支付    F<Y>  
cash purchase 現購   "3H?_!A9  
cash sale 現沽   ][[\!og  
cashier 出?#123;員   7.!`c-8 u  
cashiers check 本票   p(6!7t:  
certificate of deposit 存款單折   Y)](j
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certificate of indebtedness 借據   sI% =G3o=  
certified check 保付支票   ^;DbIo\6H  
certified public accountant 會計師   bmd3fJb`r  
charges 費用   J69B1Yi  
charge for remittances 匯水手續費   B.ar!*X  
charter 營業執照   a(|,KWHn  
chartered accountant 會計師   ^1jZwP;5eW  
chattles 動產   D/<;9hw  
check 支票   ;R4qE$u2^  
che stub 支票存根   y7LT;`A  
closed account 己結清賬戶   t$k$Hd';  
closing 結算   H]a@"gO  
closing entries 結賬紀錄   bKb}VP  
closing stock 期末存貨   wx*)7Y*  
closing the book 結賬    +}-Ecr  
columnar journal 多欄日記賬   iO2%$Jw9\  
combination 聯合   WVkJ=r0Ny  
commission 佣金   iL\eMa  
commodity 商品   JQdeI+  
common stock 普通股   7TaHE   
company 公司   cd-;?/  
compensation 賠償   kA/V=xO<  
compound interest 複利   W:TF8Onw  
consignee 承銷人   v9S1<|j
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consignment 寄銷   dZ i?Z  
consignor 寄銷人   #CcWsI>+w>  
consolidated balance sheet 合併資產負債表   mq!_/3  
consolidated profit and loss account 合併損益表   Wti?J.Csc  
consolidation 合併   MET"s.v
 
construction cost 營建成本   go[(N6hN  
construction revenue 營建收入   qFwJ%(IQ  
contract 合同   f83Tl~  
control account 統制賬戶   =0gfGwD{  
copyright 版權   j?gscQ3  
corporation 公司   k\wcj^"cb  
cost 成本   50VH>b_  
cost accounting 成本會計   /
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cost of labour 勞工成本   cUPC8k.1  
cost of production 生產成本   .V'=z|   
cost of manufacture 製造成本   jn/ J-X=  
cost of sales 銷貨成本   "JBTsQDj!  
cost price 成本價格   tc4"huG  
credit 貸方   ,f2tG+P  
credit note 收款通知單   M>kk"tyM  
creditor 債權人   %@4/W N  
crossed check 橫線支票   qL1d-nH  
current account 往來活期賬戶   /'uFX,  
current asset 流動資產   %I>-_el  
current liability 流動負債   gyx4='Q  
current profit and loss 本期損益   d(>  
debit 借方   -0R;C`(!  
debt 債務   o;\c$|TNU  
debtor 債務人   cV+x.)a.  
deed 契據   m=.}}DcSs  
deferred assets 遞延資產   8/16<yZ  
deferred liabilities 遞延負債   WG\gf\=I  
delivery 交貨   5J0Sc  
delivery expense 送貨費   ZUiInO  
delivery order 出貨單   n"P29"
  
demand draft 即期匯票   `kERM-@A  
demand note 即期票據   bo%v(  
demurrage charge 延期費   ulzQ[?OMl  
deposit 存款   *k%3J9=-1  
deposit slip 存款單   MV.$Ay  
depreciation 折舊   v*UJ4r  
direct cost 直接成本   |4tnG&=  
direct labour 直接人工   ))z1T 8  
director 董事   IX]K"hT  
discount 折扣   XnCrxj  
discount on purchase 進貨折扣   \XI9 +::%  
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