[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。   /,! qFt  
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acceptance 承兌   V/cP4 {L  
account 賬戶   'O5'i\uz  
accountant 會計員   Y2xL> F  
accounting 會計   Vfv@7@q  
accounting system 會計制度   L;gO;vO  
accounts payable 應付賬款   5MFxo63  
accounts receivable 應收賬款   4&
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accumulated profits 累積利益   8N:owK  
adjusting entry ?#123;整記錄   m NmLyU=d  
adjustment ?#123;整   ,Y3W?  
administration expense 管理費用   2*(Z==XC7  
advances 預付   `cPywn@uGZ  
advertising expense 廣告費   9lB]~,z  
agency 代理   Hzrtlet  
agent 代理人   )jq?lw'&  
agreement 契約   0ye!R   
allotments 分配數   iX0iRC6f
 
allowance 津貼   [V4{c@  
amalgamation 合併   DI!V^M[~u  
amortization 攤銷   "ZTTg>r  
amortized cost 應攤成本   *~m+Nc`D,N  
annuities 年金   &1+X\c+tb  
applied cost 已分配成本   GUF" <k  
applied expense 已分配費用   4w#``UY)'  
applied manufacturing expense 己分配製造費用   J=pztASt  
apportioned charge 攤派費用   Ib
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appreciation 漲價   !LkWzn3  
article of association 公司章程   f;}EhG'  
assessment 課稅   dw.F5?j`b  
assets 資產   >
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attorney fee 律師費   ^Rx9w!pAN  
audit 審計   Vmzb ZTup  
auditor 審計員   ?"z]A7<Hj  
average 平均數   B||;'  
average cost 平均成本   G_>#Js  
bad debt 壞賬   Ou{v/'9z,  
balance 餘額   YeF1C/'hy  
balance sheet 資產負債表   5,)Qw  
bank account 銀行賬戶   F)z;Z6{t4  
bank balance 銀行結存   ,39aF*r1Q  
bank charge 銀行手續費   1? FrJ6V  
bank deposit 銀行存款   Oy 2+b1{  
bank discount 銀行貼現   6a;v&5  
bank draft 銀行匯票   vD 5vbl  
bank loan 銀行借款   6U^\{<h_c  
bank overdraft 銀行透支   <C9 XX~  
bankers acceptance 銀行承兌   wvrrMGU)a  
bankruptcy 破產   Y?ez9o:/#  
bearer 持票人   C&++VRnm  
beneficiary 受益人   Me6+~"am/  
bequest 遺產   ?<6CFH]  
bill 票據   ~G27;Npy  
bill of exchange 匯票   CRbdAqofV  
bill of lading 提單   lV .F,3  
bills discounted 貼現票據   Ela-,(Glk  
bills payable 應付票據   ~4?9a(>3  
bills receivable 應收票據   z<.?x%4O  
board of directors 董事會   }E`dZW*!!  
bonds 債券   hDV20&hq  
bonus 紅利   z5W@`=D  
book value 賬面價值   RxMH!^  
bookkeeper 簿記員   E*?<KZe"  
bookkeeping 簿記   RZ1 /#;  
branch office general ledger 支店往來賬戶   WcC?8X2  
broker 經紀人   8EVgoJ.  
brought down 接前   o!4!"O'E  
brought forward 接上頁   8u!
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budget 預算   M)sZ
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by-product 副產品   #z1H8CFL"  
by-product sales 副產品銷售   sBV4)xM  
capital 股本   kh%{C]".1  
capital income 資本收益   !~Q2|r  
capital outlay 資本支出   !Ci~!)$z6  
capital stock 股本   yjJ5P`j]  
capital stock certificate 股票   g#]wLm#
 
carried down 移後   %r4
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carried forward 移下頁   ^Q&u0;OJ  
cash 現金   KRjV}\}  
cash account 現金賬戶   >AJSqgHQ,  
cash in bank 存銀行現金   7}jW
BK  
cash on delivery 交貨收款   ;W>Y:NCrp  
cash on hand 庫存現金   Z@Ae$ '9H  
cash payment 現金支付   fvb=#58N_  
cash purchase 現購   Gn;@{
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cash sale 現沽   WoxwEi1~0  
cashier 出?#123;員   `Y?87f:SP  
cashiers check 本票   Jjl`_X$CB  
certificate of deposit 存款單折   #[#KL/i)$  
certificate of indebtedness 借據   A{B/lX)  
certified check 保付支票   Y<0 4RV  
certified public accountant 會計師   U\rh[0  
charges 費用   `gKf#
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charge for remittances 匯水手續費   g R nOd  
charter 營業執照   C;(t/zh  
chartered accountant 會計師   ~
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chattles 動產   0|; .6\  
check 支票   Mkq( T[)  
che stub 支票存根   W-/}q0h  
closed account 己結清賬戶   ;\MW$/[JCy  
closing 結算   0EJ(.8hwm  
closing entries 結賬紀錄   t20PP4FWM  
closing stock 期末存貨   .CSS}4  
closing the book 結賬   'H7x L  
columnar journal 多欄日記賬   j1 =`|  
combination 聯合   1n\ t+F  
commission 佣金   r]ShZBAbYp  
commodity 商品   kF>o.uSV  
common stock 普通股   <LRey%{q  
company 公司   OxGE
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compensation 賠償   =vT<EW}[  
compound interest 複利   2Hum!p:1  
consignee 承銷人   f3|@|'  ;  
consignment 寄銷   16SOIT  
consignor 寄銷人   /k"`7`!  
consolidated balance sheet 合併資產負債表   :R.&`4=X  
consolidated profit and loss account 合併損益表   `>o?CIdp  
consolidation 合併   ~SvC[+t+U  
construction cost 營建成本   Cye$H9 2  
construction revenue 營建收入   /.M+fr S  
contract 合同   9Ct`  
control account 統制賬戶   q$G,KRy/  
copyright 版權   NzKUtwnIz  
corporation 公司   KgN)JD>  
cost 成本   nADX 0KI  
cost accounting 成本會計   hXGwP4  
cost of labour 勞工成本   jp' K%P  
cost of production 生產成本   sE{pzPq!  
cost of manufacture 製造成本   Dup;e&9g  
cost of sales 銷貨成本   m0{!hF[^  
cost price 成本價格   n&MG7`]N  
credit 貸方   6oSQQhge  
credit note 收款通知單   5<L_|d)0"  
creditor 債權人   U:F/iXz  
crossed check 橫線支票   #0 6- :  
current account 往來活期賬戶   =uDgzdDyE  
current asset 流動資產   E+C5 h ;p&  
current liability 流動負債   _7DkS}NJs  
current profit and loss 本期損益   A8A~!2V  
debit 借方   y0~I a:y  
debt 債務   I]!^;))  
debtor 債務人   A[WV' !A,  
deed 契據   (Toq^+`c  
deferred assets 遞延資產   Q !qrNa6  
deferred liabilities 遞延負債   F_uY{bg  
delivery 交貨   d3^OEwe  
delivery expense 送貨費   ;
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delivery order 出貨單   \Ep0J $ #o  
demand draft 即期匯票   [Pe#kzLX  
demand note 即期票據   `MP|Ovns:H  
demurrage charge 延期費   *Ywpz^2?:  
deposit 存款   OdI\B   
deposit slip 存款單   kqG0%WtQ  
depreciation 折舊   vILy>QS)  
direct cost 直接成本   ^[Cv
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direct labour 直接人工   `bKA+c,f  
director 董事   j'i0*"x  
discount 折扣   qC!&x,}3  
discount on purchase 進貨折扣   z'p:gv]  
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