[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。   "7,FXTa
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acceptance 承兌   Ql%qQ
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account 賬戶   #DFV=:|~  
accountant 會計員   WA6!+G y  
accounting 會計   #]E(N~  
accounting system 會計制度   vi!YN|}\  
accounts payable 應付賬款   hIY Te  
accounts receivable 應收賬款   h1[WhBL-O  
accumulated profits 累積利益   cK@jmGj+  
adjusting entry ?#123;整記錄   u,1}h L  
adjustment ?#123;整   \,&9  
administration expense 管理費用   >Kivuc  
advances 預付   o31Nmy Ni  
advertising expense 廣告費   LOvHkk@+  
agency 代理   +*}{`L- :  
agent 代理人   N@x g:xr  
agreement 契約   ?+0GfIV  
allotments 分配數   e5?PkFV^a1  
allowance 津貼   ;`dh fcU  
amalgamation 合併   *|% ^0#$c  
amortization 攤銷   kW@,$_cK  
amortized cost 應攤成本   `.%JjsD<  
annuities 年金   _Ov;4nt!  
applied cost 已分配成本   pZ(Fx&fy  
applied expense 已分配費用   +Qxu$#  
applied manufacturing expense 己分配製造費用   cXnKCzSxZq  
apportioned charge 攤派費用   e`K)_>^n#  
appreciation 漲價   (=4W-z7  
article of association 公司章程   @+LfQY  
assessment 課稅   *\uM.m0$
 
assets 資產   0d^Z uTN  
attorney fee 律師費   =1p8i  
audit 審計   52_#  
auditor 審計員   MZ>6o5K|  
average 平均數   lrWQOYf2  
average cost 平均成本   ;CHi\+` 5  
bad debt 壞賬   "O[j!fG8,  
balance 餘額   I$t3qd{H&  
balance sheet 資產負債表   "2?l{4T\  
bank account 銀行賬戶   Bux [6O%  
bank balance 銀行結存   X2|Y  
bank charge 銀行手續費   Iu@y(wyg  
bank deposit 銀行存款   @}-r&/#  
bank discount 銀行貼現   O81X;JdP3  
bank draft 銀行匯票   laKuOx}  
bank loan 銀行借款   5kypMHJm  
bank overdraft 銀行透支   a
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bankers acceptance 銀行承兌   GoM ip8'u  
bankruptcy 破產   I6!5Yj]O"  
bearer 持票人   ;%C'FV e]  
beneficiary 受益人   H*^
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bequest 遺產   xNK1h-t  
bill 票據   ;Q;[*B=kE  
bill of exchange 匯票   Z?P~z07  
bill of lading 提單   DQ#H,\^<  
bills discounted 貼現票據   O,2~"~kF  
bills payable 應付票據   }@1q @xU  
bills receivable 應收票據   l_'[27
 
board of directors 董事會   -t2T(ha  
bonds 債券   a]Eg!Q  
bonus 紅利   V r(J+1@  
book value 賬面價值   uMb>xxf  
bookkeeper 簿記員   WtulTAfN  
bookkeeping 簿記   YTQt3=1ii  
branch office general ledger 支店往來賬戶   \c v?^AI  
broker 經紀人   xT&(n/  
brought down 接前   7hW+T7u?  
brought forward 接上頁   "gtHTqheH  
budget 預算   u]-_<YZ'B  
by-product 副產品   1=sXdcy;  
by-product sales 副產品銷售   /M;#_+VK<  
capital 股本   ,#FLM`  
capital income 資本收益   =<r8fXWZ  
capital outlay 資本支出   mR\`DltoV  
capital stock 股本   4/kv3rv  
capital stock certificate 股票   5!YA o\S  
carried down 移後   Wz4&7KY Y  
carried forward 移下頁   do*}syQ`
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cash 現金   Ji1Pz)fq  
cash account 現金賬戶   8$s9(n-_Y  
cash in bank 存銀行現金   UJfT!==U  
cash on delivery 交貨收款   9SlNq05G
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cash on hand 庫存現金   H1GRMDNXOA  
cash payment 現金支付   &8&d3EQ  
cash purchase 現購   t^
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cash sale 現沽   FLg*R/  
cashier 出?#123;員   XC 7?VE  
cashiers check 本票   <!-sZ_qq  
certificate of deposit 存款單折   CQ`=V2:"ON  
certificate of indebtedness 借據   e^4 p%  
certified check 保付支票   \^(0B8|w  
certified public accountant 會計師   N NhL*C[_7  
charges 費用   [ EFMu;q  
charge for remittances 匯水手續費    MV_Srz  
charter 營業執照   ~ ~uAc_  
chartered accountant 會計師   >Vy>O&r  
chattles 動產   E$9Y
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check 支票   /525w^'pd  
che stub 支票存根   `Y-|H;z  
closed account 己結清賬戶   b" xmqWa  
closing 結算   8
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closing entries 結賬紀錄   W$U0[^1  
closing stock 期末存貨   } VJfJ/  
closing the book 結賬   kGpa\c g1  
columnar journal 多欄日記賬   *k"|i*{  
combination 聯合   Go,N>HN  
commission 佣金   8+]hpa,q  
commodity 商品   |KB0P@
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common stock 普通股   Pe C7  
company 公司   }:0uo5B7  
compensation 賠償   ,+`61J3W  
compound interest 複利   .@ xF6UZ  
consignee 承銷人   `V)Z)uN{0  
consignment 寄銷   p!]6ll^  
consignor 寄銷人   hcVJBK  
consolidated balance sheet 合併資產負債表   `1{N=!U(&  
consolidated profit and loss account 合併損益表   1@u2im-O  
consolidation 合併   go+Q~NV  
construction cost 營建成本   bjAnaya  
construction revenue 營建收入   e8YMX&0%  
contract 合同   + OV')oE  
control account 統制賬戶   Z/rP"|EuQ  
copyright 版權   l3N I$Zu  
corporation 公司   r{L4]|(utY  
cost 成本   G-9iowS/A  
cost accounting 成本會計   0]D0{6x 8  
cost of labour 勞工成本   UhIDRR  
cost of production 生產成本   jx acg^c  
cost of manufacture 製造成本   G=;k=oX(  
cost of sales 銷貨成本   TO%dw^{_`  
cost price 成本價格   V]*b4nX7  
credit 貸方   -hC,
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credit note 收款通知單   uKgZ $-'  
creditor 債權人   RwS@I
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crossed check 橫線支票   - 0?^#G}3}  
current account 往來活期賬戶   n$xQ[4eH)  
current asset 流動資產   Z|RY2P>E  
current liability 流動負債   (KvROV);  
current profit and loss 本期損益   [ sd;`xk  
debit 借方   {'16:dTJ  
debt 債務   ]*7Y~dO  
debtor 債務人   [r/k% <  
deed 契據   zhY+x<-  
deferred assets 遞延資產   ?FfC  
deferred liabilities 遞延負債   p4p@^@<>X  
delivery 交貨   @ 49nJi  
delivery expense 送貨費   s,a}?W  
delivery order 出貨單   r>GZ58i  
demand draft 即期匯票   5U_H>oD  
demand note 即期票據   8w({\=
 
demurrage charge 延期費   1Bxmm#  
deposit 存款   e8'wG{3A  
deposit slip 存款單   )Ud-}* g  
depreciation 折舊   $%VuSrZ&  
direct cost 直接成本   {BHI1Uw  
direct labour 直接人工   g/13~UM\  
director 董事   5q"ON)x  
discount 折扣   Ts~L:3oaQ  
discount on purchase 進貨折扣   l }XU5 9  
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