[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。   [4IqHe  
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acceptance 承兌   {IBbN05 ;  
account 賬戶   O)&ME  
accountant 會計員   asp\4-?$o  
accounting 會計   .Q@]+&`|}i  
accounting system 會計制度   &pz`gn
a  
accounts payable 應付賬款   ^:f)XZ  
accounts receivable 應收賬款   =*+f2  
accumulated profits 累積利益   ErsJWp  
adjusting entry ?#123;整記錄   ef
HCPj  
adjustment ?#123;整   ,?%Y*?v  
administration expense 管理費用   TBF{@{.d  
advances 預付   )M[FPJP}  
advertising expense 廣告費   [- e$4^+9  
agency 代理   sMJa4P>O@  
agent 代理人   UaQW<6
+  
agreement 契約   ]PL\;[b>  
allotments 分配數   $SFreyI;Uf  
allowance 津貼   94*MRn1E  
amalgamation 合併   a #p`l>rx  
amortization 攤銷   z?`7g%Z?{  
amortized cost 應攤成本   KiC,O7&<  
annuities 年金   o?.VW/"  
applied cost 已分配成本   i{Q,>Rt  
applied expense 已分配費用   YCzH@94QeV  
applied manufacturing expense 己分配製造費用   33hP/p%  
apportioned charge 攤派費用   !@ AnwV]  
appreciation 漲價   fG.6S"|M  
article of association 公司章程   XC/M:2$  
assessment 課稅   Ln\Gv/)  
assets 資產   2AxKB+c1`  
attorney fee 律師費   -I#<?=0B  
audit 審計   MfFmJ7>Bg  
auditor 審計員   d]E.F64{  
average 平均數   >%t5j?p  
average cost 平均成本   dOgc%(kz  
bad debt 壞賬   B&*`A&^y  
balance 餘額   Yc5) ^v  
balance sheet 資產負債表   $\20Vgu<  
bank account 銀行賬戶   "Nq5FcS9  
bank balance 銀行結存   G(hn
rRxn  
bank charge 銀行手續費   4}YHg&@\d%  
bank deposit 銀行存款   5g9K|-  
bank discount 銀行貼現   =fhRyU:C[z  
bank draft 銀行匯票   a][T b0Ox  
bank loan 銀行借款   :FS~T[C;  
bank overdraft 銀行透支   sN1I
+X  
bankers acceptance 銀行承兌   0? KvR``Aj  
bankruptcy 破產   ah!RQ2hDrV  
bearer 持票人   =`V9{$i  
beneficiary 受益人   v:9Vp{)  
bequest 遺產   5'(#Sf
 
bill 票據    /zir$  
bill of exchange 匯票   ^7$Q"  
bill of lading 提單   ~}K$z  
bills discounted 貼現票據   dFnu&u"  
bills payable 應付票據   `DP4u\6_  
bills receivable 應收票據   f+QDjJ?z  
board of directors 董事會   +/#Lm#*nu%  
bonds 債券   jrYA5>=>#  
bonus 紅利   
oi^pU  
book value 賬面價值   95tHire  
bookkeeper 簿記員   \e?w8R.6w^  
bookkeeping 簿記   3 k)P*ME#  
branch office general ledger 支店往來賬戶   <gY.2#6C\%  
broker 經紀人   Z&J.8A]L  
brought down 接前   lhFv2.qR  
brought forward 接上頁   =G1 5eZW  
budget 預算   %h=cwT6  
by-product 副產品   nrz2f7d$  
by-product sales 副產品銷售   .W0;Vhw"  
capital 股本   1jj.oa]  
capital income 資本收益   4Mjcx.21  
capital outlay 資本支出   9M .cTIO{  
capital stock 股本   Q\Nz^~dQ:Y  
capital stock certificate 股票   f q[,9lK  
carried down 移後   ~5_>$7L>  
carried forward 移下頁   <
cR]-Yr~  
cash 現金   e?XQ,  
cash account 現金賬戶   4VlQN$  
cash in bank 存銀行現金   / y5a~3
  
cash on delivery 交貨收款   Ap%tm)@1  
cash on hand 庫存現金   ! d" i  
cash payment 現金支付   qM mhmH)Gp  
cash purchase 現購   ZfWF2%]<  
cash sale 現沽   rp,PhS  
cashier 出?#123;員   ?\T):o;/  
cashiers check 本票   4-\gha  
certificate of deposit 存款單折   DzK%$#{<  
certificate of indebtedness 借據   7T9Mo .  
certified check 保付支票   !>QD42  
certified public accountant 會計師   ~HyqHxy  
charges 費用   w!/se;_H+w  
charge for remittances 匯水手續費   .^JsnP  
charter 營業執照   ^CQVqa${]  
chartered accountant 會計師   Z3nmC-NE  
chattles 動產   'wP\VCL2>  
check 支票   1 c4I`#_v  
che stub 支票存根   )
{,v&[  
closed account 己結清賬戶   W .bJ.hO*  
closing 結算   SRpPLY{:F  
closing entries 結賬紀錄   <+${ gu?^  
closing stock 期末存貨   F\hU V[  
closing the book 結賬   I?IAZa)  
columnar journal 多欄日記賬   @G>Q(a*,  
combination 聯合   -PH!U Hg  
commission 佣金   }6^d/nE*T  
commodity 商品   :7Smsc"B!  
common stock 普通股   bG[) r  
company 公司   p7d[)* L>C  
compensation 賠償   #[aHKq:?b  
compound interest 複利   T@,tlIM  
consignee 承銷人   *we*IhIP  
consignment 寄銷   Lb%Wz*Fa%!  
consignor 寄銷人   x$ oId{;  
consolidated balance sheet 合併資產負債表   }O7b&G:nW  
consolidated profit and loss account 合併損益表   I~P]_DmM  
consolidation 合併   W_P& ;)E  
construction cost 營建成本   n{v[mqm^  
construction revenue 營建收入   ~xaPq=AH  
contract 合同   #99fFs`w  
control account 統制賬戶   2n8spLZYGY  
copyright 版權   q+/7v9  
corporation 公司   2YL)" w  
cost 成本   R#i{eE*WF  
cost accounting 成本會計   %nkP?gn"a  
cost of labour 勞工成本   ?3{:[*  
cost of production 生產成本   1'>wrGr  
cost of manufacture 製造成本   b )mU9   
cost of sales 銷貨成本   wnoL<p  
cost price 成本價格   &>&UqWL  
credit 貸方   LU7d\Ch  
credit note 收款通知單   z&r@c- l@  
creditor 債權人   BVk&TGa;[$  
crossed check 橫線支票   S>s{ t=AY~  
current account 往來活期賬戶   JVgV,4 1  
current asset 流動資產   @z!|HLD+  
current liability 流動負債   %Vp'^,&S  
current profit and loss 本期損益   Y &"rf   
debit 借方   +)eI8o0#  
debt 債務   /
^TXGc.  
debtor 債務人   bF X0UE>  
deed 契據   bzt(;>_8  
deferred assets 遞延資產   ggn:DE"  
deferred liabilities 遞延負債   CVyE5w  
delivery 交貨   Z}Ld!Byz  
delivery expense 送貨費   W<AxctId  
delivery order 出貨單   3"ii_#1  
demand draft 即期匯票   4)XZ'~|  
demand note 即期票據   c0%.GcF0{  
demurrage charge 延期費   K4\#b}P!  
deposit 存款   /T_@rm  
deposit slip 存款單   VS{po:]A  
depreciation 折舊   `/0S]?a.{B  
direct cost 直接成本   IyfhVk?  
direct labour 直接人工   %kRQ9I".  
director 董事   w`")^KXi  
discount 折扣   ~Kr_[X:d5  
discount on purchase 進貨折扣   DiLZ5^`]  
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