[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。   iBZ+gsSP  
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acceptance 承兌   ^wX_@?aKtt  
account 賬戶   o?b"B+#  
accountant 會計員   i}q6^;uTF  
accounting 會計   .$q]<MK8  
accounting system 會計制度   @ O%m,  
accounts payable 應付賬款   /knt5  
accounts receivable 應收賬款   t$}+oCnkv  
accumulated profits 累積利益   X=DJOepH'  
adjusting entry ?#123;整記錄   vbSz&+52;  
adjustment ?#123;整   6!bf,T
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administration expense 管理費用   &Z
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advances 預付   AD8~  
advertising expense 廣告費   08'JT{iid  
agency 代理   ;B7>/q;g  
agent 代理人   HVC \(h,)i  
agreement 契約   7$^V_{ej  
allotments 分配數   /WM : Bj  
allowance 津貼   ]qXfgc  
amalgamation 合併   1XSqgr"3  
amortization 攤銷   n
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amortized cost 應攤成本   =P5SFMPN  
annuities 年金   {t9U]hX%A[  
applied cost 已分配成本   Q,s,EooIx  
applied expense 已分配費用   E P<U:F  
applied manufacturing expense 己分配製造費用   jSddjs  
apportioned charge 攤派費用   |o+vpy  
appreciation 漲價   +8~S28"Wg3  
article of association 公司章程   wv1?v _4  
assessment 課稅   <,LeFy\zW  
assets 資產   SBYRN##n_  
attorney fee 律師費   ;aD_^XY  
audit 審計   s cn!,  
auditor 審計員   3 \kT#nr  
average 平均數   Ron^PvvY&  
average cost 平均成本   3lKIEPf6r  
bad debt 壞賬   0ai4%=d-  
balance 餘額    f(9w FT  
balance sheet 資產負債表   mNV4"lNR  
bank account 銀行賬戶   X-t4irZ)  
bank balance 銀行結存   hI?<F^b  
bank charge 銀行手續費   hR. EZ|.  
bank deposit 銀行存款   p 4t(xm2T  
bank discount 銀行貼現   PY`V]|J  
bank draft 銀行匯票   t);5Cw
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bank loan 銀行借款   <@Ew-JU  
bank overdraft 銀行透支    *A_  
bankers acceptance 銀行承兌   /Fk0j
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bankruptcy 破產   +[*UC"  
bearer 持票人   Q>X ;7nt0  
beneficiary 受益人   5Lue.U%a  
bequest 遺產   I2zSoQ1P  
bill 票據   jP+4'O!s[  
bill of exchange 匯票   :S,#*rPKBK  
bill of lading 提單   Wqy8ZgSC  
bills discounted 貼現票據   IMVoNKW-  
bills payable 應付票據   J :,  
bills receivable 應收票據   b
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board of directors 董事會   B:9Z;g@&  
bonds 債券   n+xM))  
bonus 紅利   Wmp\J3  
book value 賬面價值   }p&aI?-B  
bookkeeper 簿記員   5ptbz<Xv  
bookkeeping 簿記   HI:E&20y  
branch office general ledger 支店往來賬戶   `UeF3~)>E  
broker 經紀人   u} KiSZxt  
brought down 接前   o6{XT.z5qx  
brought forward 接上頁   w$2-t  
budget 預算   }P^n /  
by-product 副產品   B{
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by-product sales 副產品銷售   ti'OjoJL  
capital 股本   4N*^%  
capital income 資本收益   `7'(U)x,F  
capital outlay 資本支出   #+r-$N.7  
capital stock 股本   L9G=+T9  
capital stock certificate 股票   .}j @(D  
carried down 移後   .p0;y3so4  
carried forward 移下頁   />]/At  
cash 現金   _Hkc<j/e~  
cash account 現金賬戶   VeCpz[r  
cash in bank 存銀行現金   i++ F&r[  
cash on delivery 交貨收款   aIkxN&  
cash on hand 庫存現金   .]8 Jeb  
cash payment 現金支付   UY>{e>/H9  
cash purchase 現購   |Z!C`G[  
cash sale 現沽   }_u)3X.O  
cashier 出?#123;員   ]Y, 7 X  
cashiers check 本票   1OJ:Vy}n  
certificate of deposit 存款單折   w/ZV9"BhE  
certificate of indebtedness 借據   ysvn*9h+&  
certified check 保付支票   6`EyzB%.$  
certified public accountant 會計師   >a^H7kp  
charges 費用   *mBn''a"*  
charge for remittances 匯水手續費   mz/KGZ5t  
charter 營業執照   W;j*lII  
chartered accountant 會計師   x37r{$2  
chattles 動產   JlGyGr^MD  
check 支票   c*LnLK/m  
che stub 支票存根   I8?egDkk  
closed account 己結清賬戶   b/<4\f  
closing 結算   MJ>(HJY6?%  
closing entries 結賬紀錄   N[=nh)m7b  
closing stock 期末存貨   )v'3pTs2  
closing the book 結賬   [_b10Z'{  
columnar journal 多欄日記賬   =(v/pLLK?  
combination 聯合   VRMlr.T+  
commission 佣金   yKq;EcVx  
commodity 商品   ,P5HR +h  
common stock 普通股   ?ILNp`k  
company 公司   \$9S_z
 
compensation 賠償   nj)M$'  
compound interest 複利   =g?r.;OO  
consignee 承銷人   W5sVQ`S-  
consignment 寄銷   o 1YhYA  
consignor 寄銷人   BXLhi(.s  
consolidated balance sheet 合併資產負債表   v]vrD2L  
consolidated profit and loss account 合併損益表   :qw:)i  
consolidation 合併   J]$%1Y  
construction cost 營建成本   &XN*T.Y`  
construction revenue 營建收入   cjH ~H8  
contract 合同   x4fLe5xv  
control account 統制賬戶   D*_ F@}=  
copyright 版權   T,j xIFrF  
corporation 公司   >e8t  
cost 成本   iSHNt0Nl  
cost accounting 成本會計   g l00$}
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cost of labour 勞工成本   -3haLdRk6  
cost of production 生產成本   b>;5#OQfn  
cost of manufacture 製造成本   +X.iJ$)  
cost of sales 銷貨成本   Cf8(Jk`v|  
cost price 成本價格   sp'q=^t  
credit 貸方    m;8_A|$A  
credit note 收款通知單   C \EZ8  
creditor 債權人   )V~<8/)  
crossed check 橫線支票   7Nx@eoZ  
current account 往來活期賬戶   #& Rx(  
current asset 流動資產   i_f"?X;D  
current liability 流動負債   7;c{lQ Oj}  
current profit and loss 本期損益   Fx)]AJ~[t  
debit 借方   t+p-,ey^@  
debt 債務   Bqa%L.N2SS  
debtor 債務人   IRXpk6|  
deed 契據   /|BzpIfpN  
deferred assets 遞延資產   nhQ.U>&-M  
deferred liabilities 遞延負債   x4Eq5"F7}  
delivery 交貨   >P+V!-%#  
delivery expense 送貨費   CuU"s)  
delivery order 出貨單   :P;#Y7}Y$  
demand draft 即期匯票   rJD>]3D5p  
demand note 即期票據   ?=f\oH$  
demurrage charge 延期費   dYk)RX`}7!  
deposit 存款   vg *+>lbA
 
deposit slip 存款單   o y}(   
depreciation 折舊   1*G7Uh@K}  
direct cost 直接成本   B8;_h#^q  
direct labour 直接人工   Po93&qE  
director 董事   TkmN.@w_C  
discount 折扣   fM \T^X  
discount on purchase 進貨折扣   Koahd=  
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