[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。   ^?0,G>I
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acceptance 承兌   /r{5Lyk*  
account 賬戶   e ^&8x  
accountant 會計員   ]OUOL/J  
accounting 會計   PbH]K$mj{"  
accounting system 會計制度    o|im  
accounts payable 應付賬款   ] :#IZ0#  
accounts receivable 應收賬款   v2z
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accumulated profits 累積利益   6Z}))*3 9  
adjusting entry ?#123;整記錄   Z- Ae'ym  
adjustment ?#123;整   6$;)CO!h  
administration expense 管理費用   bL[W .O0  
advances 預付   $1 \!Oe[i  
advertising expense 廣告費   qUg
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agency 代理   TBp5xz`  
agent 代理人   D[y|y3F  
agreement 契約   At|tk  
allotments 分配數   \ku{-^7  
allowance 津貼   %NoZ f^?  
amalgamation 合併   B{KD ]  
amortization 攤銷   };sm8P
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amortized cost 應攤成本   ?
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annuities 年金   N4N
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applied cost 已分配成本   ^%@.Vvz<  
applied expense 已分配費用   wd0ACF  
applied manufacturing expense 己分配製造費用   2DQC)Pe+z  
apportioned charge 攤派費用   -"L6^IH7  
appreciation 漲價   :!\./z8v  
article of association 公司章程   nuA!Jln_  
assessment 課稅   73`UTXvWU  
assets 資產   7FFYSv,[:  
attorney fee 律師費   pQ\ [F  
audit 審計   ]<= t  
auditor 審計員   &Wk<F3qN  
average 平均數   )gF9D1eA  
average cost 平均成本   Q;M\P/f  
bad debt 壞賬   +rX,Sl`/  
balance 餘額   (#Aq*2Z.  
balance sheet 資產負債表   b)@x@3"O  
bank account 銀行賬戶   /q]@|5I  
bank balance 銀行結存   FX 3[U+  
bank charge 銀行手續費   L  *@>/N  
bank deposit 銀行存款   @jeV[N,0  
bank discount 銀行貼現   v836nxLM  
bank draft 銀行匯票   R[t[M}q  
bank loan 銀行借款   S22;g  
bank overdraft 銀行透支   u] b6>  
bankers acceptance 銀行承兌   95&HsgdxJ  
bankruptcy 破產   df\>-Hl  
bearer 持票人   LlqhZetS  
beneficiary 受益人   Z;:-8 HPDY  
bequest 遺產   p,fin?nW c  
bill 票據   t|lv6-Hy9  
bill of exchange 匯票   ma~`&\xE  
bill of lading 提單   KS_d5NvYl  
bills discounted 貼現票據   39CPFgi<l*  
bills payable 應付票據   Nh%8;  
bills receivable 應收票據   >MH@FnUL  
board of directors 董事會   hSH-Ck@Qy  
bonds 債券   Lf9h;z>#  
bonus 紅利   h,g~J-x`|  
book value 賬面價值   HC+R:Dz  
bookkeeper 簿記員   C5z4%,`f  
bookkeeping 簿記   M}u2aW2]X  
branch office general ledger 支店往來賬戶   v\C+G[MV7  
broker 經紀人   7Cjrh"al"  
brought down 接前   UHW
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brought forward 接上頁   +L6$Xm5DAv  
budget 預算   ?9"glzxr  
by-product 副產品   @P?*<b{  
by-product sales 副產品銷售   G y2XjO8b  
capital 股本   Y*f<\z(4  
capital income 資本收益   #s%$kYp 1  
capital outlay 資本支出   3* <W`yed  
capital stock 股本   =Ju}{ bX  
capital stock certificate 股票   Tj:F Qnx  
carried down 移後   9q?gmAn.  
carried forward 移下頁    VM`."un]  
cash 現金   ,*
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cash account 現金賬戶   4p]Y`];U  
cash in bank 存銀行現金   $HRpG  
cash on delivery 交貨收款   +t f=  
cash on hand 庫存現金   Q5ux**(Wr  
cash payment 現金支付   s*;~CH-[  
cash purchase 現購   8eNGPuoL)  
cash sale 現沽   Kmtr.]Nj  
cashier 出?#123;員   ETtR*5Y 5  
cashiers check 本票   p\AS
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certificate of deposit 存款單折   9I9)5`d|Jn  
certificate of indebtedness 借據   Ua4} dW[w  
certified check 保付支票   $[d}g  
certified public accountant 會計師   &nq[Vy0kO4  
charges 費用   Z(s} #-  
charge for remittances 匯水手續費   IKt9=Tx  
charter 營業執照   GC~::m~  
chartered accountant 會計師   (/^&3xs9  
chattles 動產   j
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check 支票   wBf bpoE7  
che stub 支票存根   <NUZPX29  
closed account 己結清賬戶   xucV$[
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closing 結算   ],LOkAX  
closing entries 結賬紀錄   @U}UCG7+  
closing stock 期末存貨   x-"7{@lz  
closing the book 結賬   3jQ |C=  
columnar journal 多欄日記賬   @[^H*^1|g  
combination 聯合   [4gv_g  
commission 佣金   !vU[V,~  
commodity 商品   eu~ ;G H  
common stock 普通股   y Le5,  
company 公司   ?h5Y^}8Qg  
compensation 賠償   (mzyA%;W  
compound interest 複利    GRNH!:e  
consignee 承銷人   ji1A>jepF  
consignment 寄銷   %V$^CWOy  
consignor 寄銷人   "/q6
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consolidated balance sheet 合併資產負債表   \"Np'$4eu  
consolidated profit and loss account 合併損益表   3cnsJV]  
consolidation 合併   {uw]s< 6  
construction cost 營建成本   NIgt"o[I  
construction revenue 營建收入   Gce![<|ph  
contract 合同   E yNCky  
control account 統制賬戶   >uVG]  
copyright 版權   cD 1p5U  
corporation 公司   %c&h:7);  
cost 成本   ]$7|1-&Y  
cost accounting 成本會計   @+xQj.jNC  
cost of labour 勞工成本   I?1^\s#L  
cost of production 生產成本   hfY2pG9N  
cost of manufacture 製造成本   g,.iM8  
cost of sales 銷貨成本   4"GY0) Q  
cost price 成本價格   4|~o<t8  
credit 貸方   ;2
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credit note 收款通知單   //`X+[bMG  
creditor 債權人   u+-}|  
crossed check 橫線支票   Y,+$vj:y8  
current account 往來活期賬戶   1PWDK1GI8  
current asset 流動資產   p}h)WjC  
current liability 流動負債   ?&[`=ZVn  
current profit and loss 本期損益   Ts.61Rx  
debit 借方   H:CwUFL  
debt 債務   I!{5*~ 3  
debtor 債務人   bkV_ ^8  
deed 契據   Baq&>]  
deferred assets 遞延資產   w*aKb  
deferred liabilities 遞延負債   FN G]  
delivery 交貨   J"|o g|Tz
 
delivery expense 送貨費   se_1wCYz  
delivery order 出貨單   VLRW,lR9O  
demand draft 即期匯票   tF
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demand note 即期票據   >2%!=q3)  
demurrage charge 延期費   f- _~r
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deposit 存款   d}Q;CF3m:  
deposit slip 存款單   t1D6#JP(a  
depreciation 折舊   9Y0w SOSW  
direct cost 直接成本   l@':mX3xd  
direct labour 直接人工   zh7NXTzyf  
director 董事   B lD  
discount 折扣   }LOAT$]XI  
discount on purchase 進貨折扣   mzDbw-#  
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