[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。   n}(A4^=4KQ  
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acceptance 承兌   3hUP>F8  
account 賬戶   wQ@:0GJH  
accountant 會計員   8~TKiR
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accounting 會計   Vry_X2  
accounting system 會計制度   h a 2=O  
accounts payable 應付賬款   b`=g#B|  
accounts receivable 應收賬款   |(PS bu  
accumulated profits 累積利益   $b5 3~  
adjusting entry ?#123;整記錄   j|!t3}((  
adjustment ?#123;整   kOq8zYU|  
administration expense 管理費用   ^M;#x$Y?  
advances 預付   q(~|roKA(  
advertising expense 廣告費   G'(rjH>q  
agency 代理   n&?)gKL0g  
agent 代理人   dh&>

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agreement 契約   257$ !  
allotments 分配數   MtN!Xx  
allowance 津貼   uLPBl~Y  
amalgamation 合併   R<{Vgy  
amortization 攤銷   9|v%bO  
amortized cost 應攤成本   DX+zK'34  
annuities 年金   [;sTl~gC  
applied cost 已分配成本   x-%RRm<V  
applied expense 已分配費用   #(i pF  
applied manufacturing expense 己分配製造費用   (}.MB3`#C  
apportioned charge 攤派費用   W g6H~x  
appreciation 漲價   X?n=UebO^  
article of association 公司章程   h0g?=hJq  
assessment 課稅   ; D/6e6  
assets 資產   ^m&P0  
attorney fee 律師費   iR88L&U>  
audit 審計   n\JI7A}  
auditor 審計員   ;e/F( J  
average 平均數   Z[ (d7  
average cost 平均成本   &vn2u bauS  
bad debt 壞賬   NRp  
balance 餘額   5r~jo7  
balance sheet 資產負債表   C])s'XTs  
bank account 銀行賬戶   9:-7.^`P  
bank balance 銀行結存   @|Yn~PwKs  
bank charge 銀行手續費   b.@4yW  
bank deposit 銀行存款   gkA_<,38  
bank discount 銀行貼現   v:yU+s|kN  
bank draft 銀行匯票   0`-b57lF&  
bank loan 銀行借款   ov;^ev,(  
bank overdraft 銀行透支   oZd3H  
bankers acceptance 銀行承兌   X:;x5'|
 
bankruptcy 破產  
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bearer 持票人   W{tZX^|  
beneficiary 受益人   vB{iw}Hi!  
bequest 遺產   ~?HK,`0h>  
bill 票據   PM#3N2?|E  
bill of exchange 匯票   Xo/H+[;X  
bill of lading 提單   {ilz[LM8(  
bills discounted 貼現票據   [YHtBM:y  
bills payable 應付票據   #5z0~Mg-X  
bills receivable 應收票據   0F/[GZ<k  
board of directors 董事會   liH#=C8l*%  
bonds 債券   >V27#L2:J  
bonus 紅利   Y<irNp9  
book value 賬面價值   shH2/.>  
bookkeeper 簿記員   =&$z Nc4h  
bookkeeping 簿記   tO:JB&vO2  
branch office general ledger 支店往來賬戶   |vl~B|",  
broker 經紀人   t(uvc{K*  
brought down 接前   Q!V:=d  
brought forward 接上頁   62zu;p9m  
budget 預算   p^<(.+P4  
by-product 副產品   $6pLsX  
by-product sales 副產品銷售   sg2%BkTI  
capital 股本  
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capital income 資本收益   P @vUQ
 
capital outlay 資本支出   lMvOYv  
capital stock 股本   Hcu!bOQ  
capital stock certificate 股票   >L2_k'uE+;  
carried down 移後   UgS`{&
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carried forward 移下頁   3-{BXht)  
cash 現金   4dPTrBQ?  
cash account 現金賬戶   ?{B5gaU9F  
cash in bank 存銀行現金   nM2<u[{gF  
cash on delivery 交貨收款   e7xBi!I)~  
cash on hand 庫存現金   6{1=3.CL  
cash payment 現金支付   $">j~!'  
cash purchase 現購   il@>b  
cash sale 現沽   6` TwP\!$/  
cashier 出?#123;員   u*)/e9C  
cashiers check 本票   "}*D,[C5e  
certificate of deposit 存款單折   b2UDPW  
certificate of indebtedness 借據   f/#Id]B  
certified check 保付支票   3rH}/`d4  
certified public accountant 會計師   NF6xKwRU]_  
charges 費用   ?8"*B^*Sh  
charge for remittances 匯水手續費   zH}3J}  
charter 營業執照   hDJG.,r  
chartered accountant 會計師   goIvm:
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chattles 動產   v4"Ukv  
check 支票   m]>zdP+  
che stub 支票存根   a- rR`  
closed account 己結清賬戶   0HoHu*+FX  
closing 結算   [-_{3qq<e  
closing entries 結賬紀錄   VbvP!<8  
closing stock 期末存貨   @NRN#~S,_]  
closing the book 結賬   ?`Yu~a{  
columnar journal 多欄日記賬   B\c_GXUw  
combination 聯合   y&,|+h  
commission 佣金   s"`~Xnf  
commodity 商品   Bc"MOSV0  
common stock 普通股   `K.C>68  
company 公司   l1DJ<I2  
compensation 賠償   #:gl+  
compound interest 複利   rAu%bF  
consignee 承銷人   9efey? z  
consignment 寄銷   )4=86>XJT  
consignor 寄銷人   d/Q#Z  
consolidated balance sheet 合併資產負債表   }h45j8 4)  
consolidated profit and loss account 合併損益表   )-)rL@s.  
consolidation 合併   &<98nT  
construction cost 營建成本  
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construction revenue 營建收入   ,Zn6T"[$  
contract 合同   W-s6+DY  
control account 統制賬戶    N<:c*X  
copyright 版權   .T9$O]:o  
corporation 公司   l&+O*=#Hh  
cost 成本   {wz)^A sy  
cost accounting 成本會計   ,XEIg  
cost of labour 勞工成本   mcd{:/^?  
cost of production 生產成本   qKfUm:7Q_  
cost of manufacture 製造成本   ,6;n[p"h|r  
cost of sales 銷貨成本   RQQ'Wg  
cost price 成本價格   DlUKhbo$g  
credit 貸方   HXKM
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credit note 收款通知單   SPb+H19;  
creditor 債權人   K`Kv.4  
crossed check 橫線支票   sWr;%<K  
current account 往來活期賬戶   KBB)xez 8  
current asset 流動資產   d*d:-f~q  
current liability 流動負債   ?0/$RpFEM#  
current profit and loss 本期損益   >k\pSV[  
debit 借方   'r]6 GC8Z$  
debt 債務   PG63{  
debtor 債務人   Q&]|W Xv  
deed 契據   MT~^ wI0a  
deferred assets 遞延資產   @\?ubF  
deferred liabilities 遞延負債   }9"'' Z  
delivery 交貨   u?`{s88_mF  
delivery expense 送貨費   MWv@]P_0p!  
delivery order 出貨單   TxPFl7,r  
demand draft 即期匯票   e&z@yy$  
demand note 即期票據   >whv*@Fr  
demurrage charge 延期費   n\((#<&
 
deposit 存款   Sxq@W8W  
deposit slip 存款單   MTtx|L\4  
depreciation 折舊   >g{&Qx`&  
direct cost 直接成本   {OEjIT
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direct labour 直接人工   Pj

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director 董事   i`gM> q&  
discount 折扣   _s5^\~ao  
discount on purchase 進貨折扣   v=@y7P1  
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