[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。   W>ZL[B
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acceptance 承兌   /hC[>t<  
account 賬戶   m~upTQz  
accountant 會計員   UIpW#t  
accounting 會計   :j
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accounting system 會計制度   ]klP.&I/0  
accounts payable 應付賬款   QH_0U`3  
accounts receivable 應收賬款   R`7v3{  
accumulated profits 累積利益   x2 s%qZ#  
adjusting entry ?#123;整記錄   XET'XJWF%  
adjustment ?#123;整   ah82S)a`}  
administration expense 管理費用   O{0TS^  
advances 預付   dMcC SwYh  
advertising expense 廣告費   sn|q EH  
agency 代理   41pk )8~pt  
agent 代理人   &) '5_#S  
agreement 契約   QQQ3
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allotments 分配數   >g):xi3qK  
allowance 津貼   /zB;1%m-  
amalgamation 合併   d+ LEi^  
amortization 攤銷   5kX#qT=  
amortized cost 應攤成本   \ 2cI=Qf  
annuities 年金   3' Ht
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applied cost 已分配成本   aWp9K+4R$/  
applied expense 已分配費用   .GJl@==~1  
applied manufacturing expense 己分配製造費用   2 > Uy`B|f  
apportioned charge 攤派費用   mp^;8??;  
appreciation 漲價   fB\+.eN  
article of association 公司章程   {l/]+8G^  
assessment 課稅   5&
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assets 資產   q>$[<TsE&}  
attorney fee 律師費   ]6W;~w%  
audit 審計   KNR_upO8  
auditor 審計員   =1rq?M eX  
average 平均數   -3YsrcJi  
average cost 平均成本   ~2R3MF.C  
bad debt 壞賬   .JR"|;M}  
balance 餘額   S6.N)7y  
balance sheet 資產負債表   (-lu#hJ`&r  
bank account 銀行賬戶  
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bank balance 銀行結存   r#Pkhut  
bank charge 銀行手續費   8J&K_JC^  
bank deposit 銀行存款   o_2mSD
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bank discount 銀行貼現   ?[[K6v}q{  
bank draft 銀行匯票   Ri,8rf0u
 
bank loan 銀行借款   *`}4]OGv.  
bank overdraft 銀行透支   T>"GH M  
bankers acceptance 銀行承兌   $gYy3y  
bankruptcy 破產   \O]1QM94Y  
bearer 持票人   Sa V]6/|  
beneficiary 受益人   !PCw-&  
bequest 遺產   Z19d Ted33  
bill 票據   ^1&xt(G  
bill of exchange 匯票   .3(=UQ  
bill of lading 提單   bL=32YS  
bills discounted 貼現票據   -0KQ
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bills payable 應付票據   3@k;"pFa<  
bills receivable 應收票據   +6vm4(3?  
board of directors 董事會   @IaK:  
bonds 債券   3I)!.N[m  
bonus 紅利   \wmNeGC2  
book value 賬面價值   97H2hYw9l  
bookkeeper 簿記員   SE0"25\_G  
bookkeeping 簿記   Zi+>#kDV  
branch office general ledger 支店往來賬戶   2<$C6J0HM  
broker 經紀人   |?c v5l7E  
brought down 接前   RvL-SI%E  
brought forward 接上頁   cJ 5":^O  
budget 預算   1goK>=-^  
by-product 副產品   'ADaz75`*r  
by-product sales 副產品銷售   >x%Z^U  
capital 股本   Hv>C#U  
capital income 資本收益   ~lx5RTkp  
capital outlay 資本支出   {7`eR2#Wq  
capital stock 股本   7y",%WYSD  
capital stock certificate 股票   'bP-pgc  
carried down 移後   uJ S+;H  
carried forward 移下頁   >@b70X!J]  
cash 現金   ziuhS4k  
cash account 現金賬戶   {nH. _  
cash in bank 存銀行現金   u7!X#<  
cash on delivery 交貨收款   'C6K\E  
cash on hand 庫存現金   thk33ss:  
cash payment 現金支付   /*Z,i&eC  
cash purchase 現購   B\2<r5|QG  
cash sale 現沽   mw<LNnT{8  
cashier 出?#123;員   A"S{W^iL  
cashiers check 本票   W M/pP?||
 
certificate of deposit 存款單折   4|fI9.  
certificate of indebtedness 借據   E<>Ev_5>  
certified check 保付支票   w{[OtGIi3  
certified public accountant 會計師   S#{e@ C  
charges 費用   C& 0iWY\a  
charge for remittances 匯水手續費   o.5w>l!9K  
charter 營業執照   wK@k}d  
chartered accountant 會計師   "}PaM R]  
chattles 動產   Lwgk}!KR  
check 支票   BH0@WG7F  
che stub 支票存根   7O{c>@\  
closed account 己結清賬戶   qw[)$icP  
closing 結算   <J=9,tv<  
closing entries 結賬紀錄   <`EZ^S L;  
closing stock 期末存貨   }E$^!q{  
closing the book 結賬   ?6B n&qa  
columnar journal 多欄日記賬   =iy%;>I`  
combination 聯合   *]
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commission 佣金   lz 
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commodity 商品   yG?,8!/]  
common stock 普通股   ]}R\[F (_%  
company 公司   XGZ1a/x;s  
compensation 賠償   #5)E4"m  
compound interest 複利   |yiM7U,i  
consignee 承銷人   EBS04]5ul  
consignment 寄銷   HK>!%t0S  
consignor 寄銷人   \R45#. P6X  
consolidated balance sheet 合併資產負債表   I.I:2Ew+  
consolidated profit and loss account 合併損益表   0qSd#jO  
consolidation 合併   ~4o2!!^tI  
construction cost 營建成本   FbQ"ZTN\;Y  
construction revenue 營建收入   P?*$Wf,~n  
contract 合同   4w0 &f  
control account 統制賬戶   $Jo[&,  
copyright 版權   JB(~O `  
corporation 公司   BY"<90kBL  
cost 成本   qve2?,i8hM  
cost accounting 成本會計   ]ERPWW;^  
cost of labour 勞工成本   O-6848iCX  
cost of production 生產成本   W0eb9g`s  
cost of manufacture 製造成本   PgAC3%M6  
cost of sales 銷貨成本   <R>qOX8  
cost price 成本價格   TFWV(<  
credit 貸方   aS?A3h4WM_  
credit note 收款通知單   ?!1K@/!  
creditor 債權人   T1?fC)  
crossed check 橫線支票   jdV E/5  
current account 往來活期賬戶   pZz?c/h-  
current asset 流動資產   j}Lt"r2F  
current liability 流動負債   p=jD "lq  
current profit and loss 本期損益   2'tZ9m K  
debit 借方   A-r-^S0\  
debt 債務   /g2(<  
debtor 債務人   oqOv"yLJ:  
deed 契據   TYW$=p|  
deferred assets 遞延資產   A1x?_S"a  
deferred liabilities 遞延負債   1pogk0h.:  
delivery 交貨   )~;=0O |X  
delivery expense 送貨費   Epsc2TuH7  
delivery order 出貨單   m&jh7)V  
demand draft 即期匯票   s QfP8}U  
demand note 即期票據   ^Fgmwa'  
demurrage charge 延期費   !vHUe*1a{  
deposit 存款   c?5e|dZz  
deposit slip 存款單  
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depreciation 折舊   61>@-55k9  
direct cost 直接成本   .ICGGC`O  
direct labour 直接人工   ;1^_.3  
director 董事   F,Ec
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discount 折扣   -m)N~>{qS  
discount on purchase 進貨折扣   jSp4eq
 
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