[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。   /z Chdjz  
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acceptance 承兌   }rFsU\]:q  
account 賬戶   Fh*q]1F
 
accountant 會計員   >w%d'e$  
accounting 會計   I,?Fqg'sq  
accounting system 會計制度   bCJ<=X,g`K  
accounts payable 應付賬款   }I` ku.@5  
accounts receivable 應收賬款   yVu^ >  
accumulated profits 累積利益   c,g]0S?gu  
adjusting entry ?#123;整記錄   5`OK-  
adjustment ?#123;整   9Bbm7Gd  
administration expense 管理費用   O2V6UX@&<w  
advances 預付   I@y2HxM  
advertising expense 廣告費   "@UU[o  
agency 代理   GU;TK'Yy?  
agent 代理人   )]0[`iLe  
agreement 契約   i'eYmm96Q  
allotments 分配數   a# OhWqu$  
allowance 津貼   l^!0|/Vw  
amalgamation 合併   Bd N{[2  
amortization 攤銷   iXr`0V   
amortized cost 應攤成本   dQWA"6?i  
annuities 年金   ` $QzTv   
applied cost 已分配成本   !."%M^J  
applied expense 已分配費用   C+Fh$  
applied manufacturing expense 己分配製造費用   c(_oK ?  
apportioned charge 攤派費用   q\z=z$VR  
appreciation 漲價   softfjl&l  
article of association 公司章程   [Ls2k&)0  
assessment 課稅   +Y.uZJ6+  
assets 資產   s%S_K  
attorney fee 律師費   h0Sy']3m  
audit 審計   rH#c:BwSm  
auditor 審計員   W?4&lC^G  
average 平均數   'JW_]z1  
average cost 平均成本   /ut~jf`  
bad debt 壞賬   ECE{xoc  
balance 餘額   )N%1%bg^-  
balance sheet 資產負債表   !4b;>y=m  
bank account 銀行賬戶   I/e2,  
bank balance 銀行結存   b;~EJ  
bank charge 銀行手續費   ?Uy*6YS  
bank deposit 銀行存款   yv#c=v|  
bank discount 銀行貼現   ;#6<bV  
bank draft 銀行匯票   ; ei<Q =[  
bank loan 銀行借款   ;nAg4ll8Q  
bank overdraft 銀行透支   .9[8H:Fe  
bankers acceptance 銀行承兌   FRJ:ym=E  
bankruptcy 破產   Wj f>:\w  
bearer 持票人   4E>/*F!  
beneficiary 受益人   )W}/k$S  
bequest 遺產   wr;|\<c  
bill 票據   &d|VH y+  
bill of exchange 匯票   4 L~;>]7  
bill of lading 提單   {TxVRpiP{Z  
bills discounted 貼現票據   =J[[>H'<d  
bills payable 應付票據    i"\AyKiJ  
bills receivable 應收票據   Z%HEn$t  
board of directors 董事會   '@}?
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bonds 債券   c|;|%"Mk  
bonus 紅利   Ivl^,{4  
book value 賬面價值   G+QNg.pH  
bookkeeper 簿記員   G~iYF(:&  
bookkeeping 簿記   ym,Ot1  
branch office general ledger 支店往來賬戶   mSfk
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broker 經紀人   f )s_e  
brought down 接前   ]rX?n  
brought forward 接上頁   $=QGua V  
budget 預算   KiRt '  
by-product 副產品   MIXrLh3  
by-product sales 副產品銷售   J^+$L"K  
capital 股本   Rp%\`'+Xz  
capital income 資本收益   O^="T^J  
capital outlay 資本支出   3PR7g  
capital stock 股本   )hZ}$P1  
capital stock certificate 股票   _ry E n  
carried down 移後  
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carried forward 移下頁   .T$9Q Ar5  
cash 現金  
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cash account 現金賬戶   )]>Y*<s }  
cash in bank 存銀行現金   4k
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cash on delivery 交貨收款   +n.j.JP"X  
cash on hand 庫存現金   Kg0\Pvg8?T  
cash payment 現金支付   {msB+n~WZ  
cash purchase 現購   m$y$wo<K[7  
cash sale 現沽   *~oDP@[S  
cashier 出?#123;員   \g6 #MNW  
cashiers check 本票   n)?F 9Wap  
certificate of deposit 存款單折   #O974f8  
certificate of indebtedness 借據   @Q1F#IU  
certified check 保付支票   {arjW3~M:  
certified public accountant 會計師   4.kkxQR7r  
charges 費用   N+@@EOmH  
charge for remittances 匯水手續費   UmI@":|-  
charter 營業執照   c$SxDYG  
chartered accountant 會計師   /:L&uqA  
chattles 動產   GC#95  
check 支票   Ko1?jPE  
che stub 支票存根   )Jjw}}$}Y  
closed account 己結清賬戶   >_%g8T'  
closing 結算   89e.\EH  
closing entries 結賬紀錄   4hr+GO@o(  
closing stock 期末存貨   (i~%4w=  
closing the book 結賬   5xV/ &N  
columnar journal 多欄日記賬   7X3l&J2C4l  
combination 聯合   [x()^{ ;2  
commission 佣金   zs^\zCb8  
commodity 商品   qmeEUch`  
common stock 普通股   OZ]3OL,  
company 公司   (8X8<>w~  
compensation 賠償   K
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compound interest 複利   X1~A "sW[  
consignee 承銷人    D) eKq!_  
consignment 寄銷   0QSi\: 1f  
consignor 寄銷人   3Eux-C!t  
consolidated balance sheet 合併資產負債表   DppvUiQB!a  
consolidated profit and loss account 合併損益表   9-<V%eNX  
consolidation 合併   qhGhUyNX  
construction cost 營建成本   J3JRWy@?P  
construction revenue 營建收入   w8@|b}  
contract 合同   NP(?[W  
control account 統制賬戶   .4)P=*  
copyright 版權   x@\'@>_GM  
corporation 公司   wDTV /"Y  
cost 成本   QO^X
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cost accounting 成本會計   .Zz7LG{  
cost of labour 勞工成本   +|w~j#j9`  
cost of production 生產成本   2Rp{]s$jo  
cost of manufacture 製造成本   8@#Y <{  
cost of sales 銷貨成本   o ;P;=<  
cost price 成本價格   DLQ`<aU
 
credit 貸方   I8>1RXz  
credit note 收款通知單   *iN]#)3>  
creditor 債權人   Mj;'vm7#'  
crossed check 橫線支票   KT?s \w  
current account 往來活期賬戶   QlXF:Gx"=  
current asset 流動資產   m1Z8SM+  
current liability 流動負債   7i8qB462  
current profit and loss 本期損益   Q $5:P&  
debit 借方   .F|WQ7Mu  
debt 債務   71ybZ0  
debtor 債務人   a8U2c;  
deed 契據   J}u1\Id%  
deferred assets 遞延資產   *zht(~%  
deferred liabilities 遞延負債  
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delivery 交貨   /Bu5kBC  
delivery expense 送貨費   WU@,1.F:  
delivery order 出貨單   6Izv&  
demand draft 即期匯票   6%y: hLT  
demand note 即期票據   k&;L(D  
demurrage charge 延期費   ?wY.B  
deposit 存款   /;ITnG  
deposit slip 存款單   nxRrmR}F  
depreciation 折舊   &y?B&4|hM  
direct cost 直接成本   'gH#\he[Dh  
direct labour 直接人工   J#WPXE+Ds  
director 董事   \F3t&:  
discount 折扣   ]TOY_K8"z#  
discount on purchase 進貨折扣   &zy9}4w,  
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