[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。   RAXqRP,iw  
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acceptance 承兌   =
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account 賬戶   A{mbL2AxwC  
accountant 會計員   = J).(E89  
accounting 會計   J0mY=vX  
accounting system 會計制度   uSM4:!8  
accounts payable 應付賬款   )0fQ(3oOg  
accounts receivable 應收賬款   k[y{&f,  
accumulated profits 累積利益   dSk\J[ D  
adjusting entry ?#123;整記錄   .'5yFBS  
adjustment ?#123;整   ZUAWSJ,s  
administration expense 管理費用   Q3wD6!'&m  
advances 預付   J>]' {!+  
advertising expense 廣告費   >xJt&jW-  
agency 代理   T*-*U/  
agent 代理人   zrRt0}?xl  
agreement 契約   T!(I\wz;Bo  
allotments 分配數   Y?ZTl762  
allowance 津貼   roj/GZAy"  
amalgamation 合併   Xdq2.:\  
amortization 攤銷   `
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amortized cost 應攤成本   $axaI$bE  
annuities 年金   VGWqy4m  
applied cost 已分配成本   5#$E4k:YV  
applied expense 已分配費用   ( F0.lDZ  
applied manufacturing expense 己分配製造費用   m\"M`o B  
apportioned charge 攤派費用   >^D"%Oj y  
appreciation 漲價   C[n,j#Mvje  
article of association 公司章程   92+({ fgW  
assessment 課稅   UFouIS#L  
assets 資產   *z` {$hc  
attorney fee 律師費   sZ]O&Za~  
audit 審計   "&Q-'L!M'/  
auditor 審計員   '[`.&-;  
average 平均數   g0cCw2S  
average cost 平均成本   NAx( Qi3  
bad debt 壞賬   C&zgt :q6}  
balance 餘額   `$G7Ia_ $]  
balance sheet 資產負債表   
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bank account 銀行賬戶   IC92lPM }  
bank balance 銀行結存   tojJQ6;J  
bank charge 銀行手續費   TLPy/,  
bank deposit 銀行存款   (<itE3P  
bank discount 銀行貼現   /uW6P3M  
bank draft 銀行匯票   o PR^Z pt  
bank loan 銀行借款   T/)$}#w0i  
bank overdraft 銀行透支   qaG%PH}a  
bankers acceptance 銀行承兌   Fl(+c0|kT  
bankruptcy 破產   [-s0'z  
bearer 持票人   8kH'ai  
beneficiary 受益人   ?u'JhZ  
bequest 遺產   =Ky1v$<  
bill 票據   xqmJPbA  
bill of exchange 匯票   *ZK
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bill of lading 提單   @D[;$YEk  
bills discounted 貼現票據   ^^3 >R`  
bills payable 應付票據   Fr/8q:m&  
bills receivable 應收票據   :9_K@f?n  
board of directors 董事會   .7+_ubj&,  
bonds 債券   Fm*n>^P@Y  
bonus 紅利   XH1so1h  
book value 賬面價值   B%^B_s  
bookkeeper 簿記員    5t:4%  
bookkeeping 簿記   wvx N6  
branch office general ledger 支店往來賬戶   qGl+KI
 
broker 經紀人   2X]2;W)S;  
brought down 接前   DK*2d_  
brought forward 接上頁   lv&<kYWY  
budget 預算   sJt&`kZ  
by-product 副產品   +%U XI$v  
by-product sales 副產品銷售   o+/x8:   
capital 股本   6H.D`"cj  
capital income 資本收益   .;/@k%>   
capital outlay 資本支出   8l+\Qyj  
capital stock 股本   hh <=D.u  
capital stock certificate 股票   DW m$:M4z  
carried down 移後    UZmzk  
carried forward 移下頁   Uu }ai."iB  
cash 現金   )-2OraUm<  
cash account 現金賬戶   x8b w#  
cash in bank 存銀行現金   t#6gjfIi  
cash on delivery 交貨收款   hb_YdnG  
cash on hand 庫存現金   {B\ar+9>  
cash payment 現金支付   :Oa|&.0l?  
cash purchase 現購   }4A+J"M4y  
cash sale 現沽   ,)S|%tDW  
cashier 出?#123;員   DH)@8)C  
cashiers check 本票   Q4CxtY  
certificate of deposit 存款單折   WH/
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certificate of indebtedness 借據   s-o0N{b?#'  
certified check 保付支票   0qw,R4YK  
certified public accountant 會計師   c<pr1g  
charges 費用   Kn=P~,FaG3  
charge for remittances 匯水手續費   \qNj?;B  
charter 營業執照   > 9i@W@M  
chartered accountant 會計師   l_>^LFO
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chattles 動產   /3'-+bp^=  
check 支票   G/N'8Q)  
che stub 支票存根   H5^'J`0\  
closed account 己結清賬戶   ;w}ZI<ou  
closing 結算   ,%v  
closing entries 結賬紀錄   "eZNci  
closing stock 期末存貨   oBifESJ  
closing the book 結賬   MFiX8zwhx+  
columnar journal 多欄日記賬   P]j{JL/g&  
combination 聯合   ;}=v|Dr&I.  
commission 佣金   pW waN4  
commodity 商品   r,L#JR w#-  
common stock 普通股   xo7H^!_   
company 公司   T$0//7$')  
compensation 賠償   6@ToPbj4  
compound interest 複利   efl6U/'Ij  
consignee 承銷人   +>44'M^Z|(  
consignment 寄銷   T&w3IKb|}  
consignor 寄銷人   X<# Q~"  
consolidated balance sheet 合併資產負債表   &>*f J  
consolidated profit and loss account 合併損益表  
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consolidation 合併   Z+(V'e;  
construction cost 營建成本   W*}q;ub;  
construction revenue 營建收入   _\ "7  
contract 合同   ]wER&/v"  
control account 統制賬戶   t?QR27cs$  
copyright 版權   #-f7hg*  
corporation 公司   $X WJxQRUv  
cost 成本   st +X~;PX*  
cost accounting 成本會計   {%N*AxkvId  
cost of labour 勞工成本   ZV,n-
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cost of production 生產成本   ncu &<j}U  
cost of manufacture 製造成本   4F??9o8}  
cost of sales 銷貨成本   N&-d8 [~  
cost price 成本價格   _udH(NC  
credit 貸方   ~{=+dQ  
credit note 收款通知單   =S|SQz5%w  
creditor 債權人   *&% kkbA  
crossed check 橫線支票   N6Vn/7I5%  
current account 往來活期賬戶   s'tmak-}|  
current asset 流動資產   (C!u3ke2D  
current liability 流動負債   P%ev8] 2  
current profit and loss 本期損益   z X2BJ  
debit 借方   ^7.864  
debt 債務   NyeGa  
debtor 債務人   .px*.e s  
deed 契據   m!$"-nh9  
deferred assets 遞延資產   !FA^~  
deferred liabilities 遞延負債   [`6|~E"F  
delivery 交貨   "m3u}!`3  
delivery expense 送貨費   wHx1CXC  
delivery order 出貨單   RI')iz?  
demand draft 即期匯票   ?Q]&d!UCs  
demand note 即期票據   n^UrHHO L  
demurrage charge 延期費   4IG'Tm  
deposit 存款   y9=/kFPRm  
deposit slip 存款單   vM RM/.  
depreciation 折舊   <fJoHS  
direct cost 直接成本   /=FQ{tLr  
direct labour 直接人工   "6gu6f  
director 董事   xD8x1-  
discount 折扣   f]h99T  
discount on purchase 進貨折扣   dScit!T"  
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