[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。   gieso
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acceptance 承兌   r;wm`(e  
account 賬戶   g{2~G
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accountant 會計員   >m%7dU  
accounting 會計   m6gMVon  
accounting system 會計制度   5as5{"l  
accounts payable 應付賬款   D$TpT X\  
accounts receivable 應收賬款   <R%TCVwC@  
accumulated profits 累積利益   S&J5QZjC  
adjusting entry ?#123;整記錄   i]qxF&1  
adjustment ?#123;整   <P]%{msGH  
administration expense 管理費用   IaO&f<^#o  
advances 預付   rcH{"\F_/  
advertising expense 廣告費   .%M8
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agency 代理   g{K
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agent 代理人   \,lIPA/L  
agreement 契約   4<f^/!9w  
allotments 分配數   /^X)>1)j  
allowance 津貼   eIhfhz?Q;#  
amalgamation 合併   la^K|!|  
amortization 攤銷   r!|h3*YA  
amortized cost 應攤成本   D^f;X.Qm  
annuities 年金   by,3A  
applied cost 已分配成本   ^7=h%{>=  
applied expense 已分配費用   =hI;5KF  
applied manufacturing expense 己分配製造費用   ;sx4w!Y,  
apportioned charge 攤派費用   \i<7Lk  
appreciation 漲價   R+.kwq3CED  
article of association 公司章程   rdAy '38g  
assessment 課稅   ob|^lAU  
assets 資產   N-45LS@  
attorney fee 律師費   aO bp"  
audit 審計   I\IDt~  
auditor 審計員   N0 mhgEA  
average 平均數   x<.(fRv   
average cost 平均成本   >T{TE"XyO|  
bad debt 壞賬   HLL=.:P  
balance 餘額   kX)*:~*  
balance sheet 資產負債表   h*3{IHAQ  
bank account 銀行賬戶   lB!M;2^)X  
bank balance 銀行結存   J-5kvQi8  
bank charge 銀行手續費   g(G$*#}o8A  
bank deposit 銀行存款   XdnpL$0  
bank discount 銀行貼現   9X Uk.Nek  
bank draft 銀行匯票   HC6v#-( `{  
bank loan 銀行借款   @![1W@J  
bank overdraft 銀行透支   KJs`[,;<  
bankers acceptance 銀行承兌   xP27j_*m>  
bankruptcy 破產   NH*"AE;  
bearer 持票人   Mf7 [@#$  
beneficiary 受益人   c}H}fyu%n  
bequest 遺產   u_FN'p=.  
bill 票據   .*z$vl  
bill of exchange 匯票   su\`E&0V+  
bill of lading 提單   RPjw12Ly  
bills discounted 貼現票據   X}ihYM3y/  
bills payable 應付票據   rMw$T=Oi  
bills receivable 應收票據   J5z\e@?.0\  
board of directors 董事會   @3~W ukc  
bonds 債券   .LbAR u  
bonus 紅利   (Bv~6tj~J  
book value 賬面價值   m8+ EMBl  
bookkeeper 簿記員   Oh,Xjel  
bookkeeping 簿記   
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branch office general ledger 支店往來賬戶   0r?]b*IEK  
broker 經紀人   . +,{|){c  
brought down 接前   jzwHb'4B3  
brought forward 接上頁   %MCS_'N J  
budget 預算   C 7YS>?^]  
by-product 副產品   lwjA07i  
by-product sales 副產品銷售   !Y/S
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capital 股本   -M4VC^_  
capital income 資本收益   ~(=5`9  
capital outlay 資本支出   h<n2pz}  
capital stock 股本   KTeR;6oZn"  
capital stock certificate 股票   _94R8?\_V7  
carried down 移後   =?N$0F!  
carried forward 移下頁   \XfLTv  
cash 現金   D z[,;  
cash account 現金賬戶   &!FI!T -WH  
cash in bank 存銀行現金   L=WKqRa>4  
cash on delivery 交貨收款   m/< @Qw  
cash on hand 庫存現金   4H{$zMq8  
cash payment 現金支付   b'vIX< g  
cash purchase 現購   u(PUbxJ
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cash sale 現沽   [<>%I#7ulG  
cashier 出?#123;員   Xo6zeLHO  
cashiers check 本票   nB/`~_9  
certificate of deposit 存款單折   OM`Ws5W}f  
certificate of indebtedness 借據   ^b^buCYw  
certified check 保付支票   PWO5R]
 
certified public accountant 會計師   Zv9%}%7p  
charges 費用   x&$8;2&.  
charge for remittances 匯水手續費   &vfeBth  
charter 營業執照   3FMYs&0r4  
chartered accountant 會計師   =Ew77  
chattles 動產   ,L-V?B(UQ  
check 支票   =GiN~$d  
che stub 支票存根   qa4j>;  
closed account 己結清賬戶   *Xn6yL9  
closing 結算   >LB*5  
closing entries 結賬紀錄   cE?p~fq<  
closing stock 期末存貨   ^+kymZ  
closing the book 結賬   omT^jh   
columnar journal 多欄日記賬   ;qcOcm%  
combination 聯合   _,f7D/dq  
commission 佣金   "
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commodity 商品   7&(h_}Z  
common stock 普通股   q2 ;CvoF  
company 公司   \{qtdTd  
compensation 賠償   o@L '|#e  
compound interest 複利   o :j'd  
consignee 承銷人   BHU=TK@GR  
consignment 寄銷   v"<M ~9T)  
consignor 寄銷人   &y-z[GR[{  
consolidated balance sheet 合併資產負債表   j!@,r^(  
consolidated profit and loss account 合併損益表   ?.c:k;j  
consolidation 合併   3ik~PgGoKQ  
construction cost 營建成本   sWi4+PAM0  
construction revenue 營建收入   '>Thn{  
contract 合同   Oe;1f#`5  
control account 統制賬戶   F|P?|  
copyright 版權   rmdg~  
corporation 公司   MVEh<_  
cost 成本   uc J8l(?Qc  
cost accounting 成本會計   a|k*A&5u2  
cost of labour 勞工成本   4y$okn\}i  
cost of production 生產成本   b27t-p8  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   biU ?>R  
cost price 成本價格   pi/&WMZ<  
credit 貸方   Un&rP7 0  
credit note 收款通知單   G\(*z4@Gz  
creditor 債權人   sX
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crossed check 橫線支票   OD?y  
current account 往來活期賬戶   &M=15 uCK  
current asset 流動資產   pezfB{x?  
current liability 流動負債   gyU=v{].  
current profit and loss 本期損益   5JG`FRW!  
debit 借方   gRZ!=z[&  
debt 債務   XRP+0=
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debtor 債務人   T^ #1T$  
deed 契據   +Q"XwxL<6  
deferred assets 遞延資產   \ )2'+R  
deferred liabilities 遞延負債   :zpT Gk8Z  
delivery 交貨   ?iL-2I3*  
delivery expense 送貨費   Zj0h0Vt  
delivery order 出貨單   2/x~w~3U  
demand draft 即期匯票   ]jR-<l8I-  
demand note 即期票據   C\ 0,D9  
demurrage charge 延期費   JtF)jRB 0,  
deposit 存款  
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deposit slip 存款單   #(Yd'qKo  
depreciation 折舊   INRRA  
direct cost 直接成本   $-(lp0\*  
direct labour 直接人工   ]#rNz"  
director 董事   oq(W|  
discount 折扣   }$* z:E  
discount on purchase 進貨折扣   9MbF:  
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