[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。   rB[ J*5v  
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acceptance 承兌   As,`($=  
account 賬戶   Y1PR?c Q  
accountant 會計員   xw#CwMbbi  
accounting 會計   D3o,2E(o  
accounting system 會計制度   \=%lH=yS  
accounts payable 應付賬款   (y9KO56.V&  
accounts receivable 應收賬款   26j<>>2  
accumulated profits 累積利益   &n<YmW?"  
adjusting entry ?#123;整記錄   V*?c
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adjustment ?#123;整   p2STy\CS  
administration expense 管理費用   j`_S%E%X  
advances 預付   a'VQegP(f\  
advertising expense 廣告費   )iN ;1>  
agency 代理   hP6f   
agent 代理人   ]1 f^ SxSI  
agreement 契約   #h;  
allotments 分配數   tMl y*E  
allowance 津貼   4(Lmjue]?  
amalgamation 合併   x9l7|G/$  
amortization 攤銷   w#.3na  
amortized cost 應攤成本   u BEwYQB  
annuities 年金   *6}M.`.-  
applied cost 已分配成本   Y
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applied expense 已分配費用   =KPmZ,/w  
applied manufacturing expense 己分配製造費用   {ZeY:\G~  
apportioned charge 攤派費用   w'@gzK  
appreciation 漲價   't<iB&wgF  
article of association 公司章程   `D+zX
 
assessment 課稅   I*rUe#$  
assets 資產   !#0)`4O  
attorney fee 律師費   w.m8SvS&b  
audit 審計   qk& F>6<9*  
auditor 審計員   L( 6b2{"  
average 平均數   2C S9v  
average cost 平均成本   I\)`,w  
bad debt 壞賬   LHY7_"u#  
balance 餘額   Z ]A |"6<  
balance sheet 資產負債表   iYXD }l;r  
bank account 銀行賬戶   B}"R@;N  
bank balance 銀行結存   j9
7+'AKX  
bank charge 銀行手續費   KsULQJ#,  
bank deposit 銀行存款   wv\X  
bank discount 銀行貼現   Cv#aBH'N  
bank draft 銀行匯票   s$fM,l:!  
bank loan 銀行借款   R_EU|a
  
bank overdraft 銀行透支   B!'K20"gF  
bankers acceptance 銀行承兌   VzG|Xtco[  
bankruptcy 破產   ?m)<kY  
bearer 持票人   fJ}e  
beneficiary 受益人   PZ]tl  
bequest 遺產   P'~`2W0sz  
bill 票據   r5j$FwY  
bill of exchange 匯票   ;.h /D4  
bill of lading 提單   %FjUtB  
bills discounted 貼現票據   ,hzRqFg2  
bills payable 應付票據   8
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bills receivable 應收票據   !S?Fz]  
board of directors 董事會   Cd'D ~'=  
bonds 債券   Bl\:YYd  
bonus 紅利   R}oN8
 
book value 賬面價值   UBd+,]"f  
bookkeeper 簿記員   Fyvo ;1a  
bookkeeping 簿記   e'mF1al  
branch office general ledger 支店往來賬戶   YnpN -Y%g  
broker 經紀人   S}C[  
brought down 接前   2IYzc3Z{9  
brought forward 接上頁   H;`F}qQ3  
budget 預算   ^; K CE  
by-product 副產品   9B~ &d(Bm  
by-product sales 副產品銷售   m=}h7&5p  
capital 股本   *~8F.c
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capital income 資本收益   j~'.XD={  
capital outlay 資本支出   TQB) A9  
capital stock 股本   5AT^puL]]  
capital stock certificate 股票   3,i j@P  
carried down 移後   i9 aR#  
carried forward 移下頁   OP!R
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cash 現金   `n>/MY  
cash account 現金賬戶   WsbVO|C  
cash in bank 存銀行現金   W'6DwV|  
cash on delivery 交貨收款   5 3pW:`  
cash on hand 庫存現金   Y%i<~"k  
cash payment 現金支付    ]]p\1G  
cash purchase 現購   ;"D}"nL  
cash sale 現沽   7nPg2K&  
cashier 出?#123;員   e"
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cashiers check 本票   jwwRejNV  
certificate of deposit 存款單折   V_3oAu54s{  
certificate of indebtedness 借據   HD<$0M|  
certified check 保付支票   fV+a0=Z  
certified public accountant 會計師   YI0l&'7  
charges 費用   }h y4EJ  
charge for remittances 匯水手續費   IYn`&jS{  
charter 營業執照   q%,86A>  
chartered accountant 會計師   LB@<Q.b,U
 
chattles 動產   ue8 @=}  
check 支票   bB4FjC':  
che stub 支票存根   P 0\`4Cr!  
closed account 己結清賬戶   TX5??o  
closing 結算   ^S|qGu,G  
closing entries 結賬紀錄   ]2u   
closing stock 期末存貨   <?A4/18K  
closing the book 結賬   }/J"/
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columnar journal 多欄日記賬   e\~nqKCb  
combination 聯合   N:|``n>  
commission 佣金   &/m^}x/_W  
commodity 商品   h`U-{VIrqi  
common stock 普通股   Sk EI51]  
company 公司   6EC',=)6R  
compensation 賠償   0$Tb5+H5  
compound interest 複利   emQc%wd{  
consignee 承銷人   u'? +JUd1  
consignment 寄銷   W9l](Ow  
consignor 寄銷人   bF9.k  
consolidated balance sheet 合併資產負債表   uWx<J3~q.  
consolidated profit and loss account 合併損益表   1{/Cr K/o  
consolidation 合併   9ug4p' ]  
construction cost 營建成本   #;99vw c  
construction revenue 營建收入   & *tL)qKDc  
contract 合同   _L=-z*a\  
control account 統制賬戶   ?"'+tZ=f6  
copyright 版權   VMABj\yG  
corporation 公司   j f4<LmR  
cost 成本   0;x&\x7K
 
cost accounting 成本會計   wMk
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cost of labour 勞工成本   1E$\&*(  
cost of production 生產成本   =WUNBav  
cost of manufacture 製造成本   {_tq6ja-<  
cost of sales 銷貨成本   QcWg  
cost price 成本價格   io\t>_  
credit 貸方   7x.j:{2  
credit note 收款通知單   OfrzmL<K  
creditor 債權人   @=G[mc\  
crossed check 橫線支票   Fr50hrtkU  
current account 往來活期賬戶   6 JI8l`S  
current asset 流動資產   ,fiV xnQ  
current liability 流動負債   !L+b{  
current profit and loss 本期損益   X
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debit 借方   u~,hTY(%  
debt 債務   zvGncjMkC  
debtor 債務人   xjD$i'V+  
deed 契據   '=G6$O2  
deferred assets 遞延資產   PE;<0Cz\  
deferred liabilities 遞延負債   $$Tf1hIg  
delivery 交貨   cY+fZ=  
delivery expense 送貨費   AaU!a  
delivery order 出貨單   uo?R;fX26  
demand draft 即期匯票   }@.@k6`n  
demand note 即期票據   /\qzTo  
demurrage charge 延期費   3ut<o-
 
deposit 存款   i{9.bpp/  
deposit slip 存款單   `_.:O,^n^  
depreciation 折舊   8 # BR\  
direct cost 直接成本   [g`4$_9S  
direct labour 直接人工   2f{p$YIt  
director 董事   > {d9z9O  
discount 折扣   ^:$ShbX"P  
discount on purchase 進貨折扣   PDH|=meXM  
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