[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。   Rox
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acceptance 承兌   GLwL'C'591  
account 賬戶   =P'=P0G  
accountant 會計員   Q~,E K  
accounting 會計   tW|B\p}  
accounting system 會計制度   b]g}h
 
accounts payable 應付賬款   S5"xb  
accounts receivable 應收賬款   Xr:"8FT  
accumulated profits 累積利益   3 a:(\:?z  
adjusting entry ?#123;整記錄   wC{=o`v  
adjustment ?#123;整   1|;WaO1Q  
administration expense 管理費用   N,(@k[uta  
advances 預付   W$EX6jTGI  
advertising expense 廣告費   H5,{Z  
agency 代理   XZV)4=5iSO  
agent 代理人   D?}LKs[  
agreement 契約   w6Dysg:  
allotments 分配數   jS5e"LMIq  
allowance 津貼   ZZ!d:1'7  
amalgamation 合併   f4/!iiS}r  
amortization 攤銷   Yl&eeM  
amortized cost 應攤成本   oFoG+H"&7\  
annuities 年金   ppR_y  
applied cost 已分配成本   56>Zqtp*  
applied expense 已分配費用   _L_SNjA_  
applied manufacturing expense 己分配製造費用   e:AB!k^xp$  
apportioned charge 攤派費用   G2;Uv/vR  
appreciation 漲價   n-Dr/c4  
article of association 公司章程   &VR<'^>  
assessment 課稅   5ir ewh'R  
assets 資產   OA%.>^yb@  
attorney fee 律師費   'V4.umj1~  
audit 審計   ^P"
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auditor 審計員   :7W5R  
average 平均數   S&_ZQLiQ$  
average cost 平均成本   @`%.\_  
bad debt 壞賬   tK g%5;v  
balance 餘額   5Lum$C c}  
balance sheet 資產負債表   </bWFW~x  
bank account 銀行賬戶   %- %/3  
bank balance 銀行結存   Kl(}s{YFn.  
bank charge 銀行手續費   6C r$R]5  
bank deposit 銀行存款   M[<O]p6  
bank discount 銀行貼現   x[WT)  
bank draft 銀行匯票   |1J "r.K  
bank loan 銀行借款   ,m3AVHa*G  
bank overdraft 銀行透支   A"vI6ud>  
bankers acceptance 銀行承兌   (niZN_qv  
bankruptcy 破產   tDy1Gh/c  
bearer 持票人   x~Se-#$  
beneficiary 受益人   ?B@hCd)  
bequest 遺產   MMhd-B1O&  
bill 票據   YyK9UZjI  
bill of exchange 匯票   g0g/<Tv[  
bill of lading 提單   pRMM1&H  
bills discounted 貼現票據   xS,):R  
bills payable 應付票據   um&N|5lHb  
bills receivable 應收票據   [0/?(i|  
board of directors 董事會   b.YQN'  
bonds 債券   *$`r)pV%AK  
bonus 紅利   YV!!bI  
book value 賬面價值   q69a-5q  
bookkeeper 簿記員   DgClN:Hw  
bookkeeping 簿記   A<>W^ow  
branch office general ledger 支店往來賬戶   O~'1)k>  
broker 經紀人   &+&^Hc  
brought down 接前   XKk s j!'B  
brought forward 接上頁   BOt\"N  
budget 預算   IEC:zmkn  
by-product 副產品   (c(?s`;  
by-product sales 副產品銷售   ^,U&v;  
capital 股本   #Sn&Wo  
capital income 資本收益   <6v7_  
capital outlay 資本支出   $PrzJc  
capital stock 股本   <408
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capital stock certificate 股票    [POy"O  
carried down 移後   .P=!M  
carried forward 移下頁   .~b6wi&n  
cash 現金   em>CSBx  
cash account 現金賬戶   Xk7zXah  
cash in bank 存銀行現金   HL88  
cash on delivery 交貨收款   v]!|\]  
cash on hand 庫存現金   RL)'m  
cash payment 現金支付   oL VtP  
cash purchase 現購   !Y\hF|[z  
cash sale 現沽   /f0_mi,bD  
cashier 出?#123;員   r9*{)"  
cashiers check 本票   ?hfosBn&[  
certificate of deposit 存款單折   ^.-P]I]  
certificate of indebtedness 借據   k{@z87+&  
certified check 保付支票   }
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certified public accountant 會計師   I"DV}jg6|  
charges 費用   b~#rUOXb8?  
charge for remittances 匯水手續費   W@UHqHr:\  
charter 營業執照   |/p^e  
chartered accountant 會計師   J~c]9t  
chattles 動產   4~o\Os+8  
check 支票   NugJjd56x  
che stub 支票存根   gO$!_!@LM  
closed account 己結清賬戶   8,B9y
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closing 結算   [X~HUk??  
closing entries 結賬紀錄   Aq";z.gi+  
closing stock 期末存貨   8,['q~z  
closing the book 結賬   @|d|orMC  
columnar journal 多欄日記賬   q=[0`--cd  
combination 聯合   6fkL@It  
commission 佣金   i uN8gHx  
commodity 商品   wHIS}OONz  
common stock 普通股   j?.VJ^Ff/u  
company 公司   $
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compensation 賠償   [q(7Jv  
compound interest 複利   i$%V)pH~F  
consignee 承銷人   nY~CAo/:  
consignment 寄銷   7J 0!vq  
consignor 寄銷人   JH?[hb  
consolidated balance sheet 合併資產負債表   -MOf[f^  
consolidated profit and loss account 合併損益表   yq&]>ox  
consolidation 合併   H:~LL0Md%  
construction cost 營建成本   lI&0 V5  
construction revenue 營建收入   vWj|[| <rX  
contract 合同   /8
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control account 統制賬戶   zL7+HY*3o  
copyright 版權   u }ab[$Q5  
corporation 公司   ]INbRytvc  
cost 成本   nE/T)[1|  
cost accounting 成本會計   \wnQ[UNjP  
cost of labour 勞工成本   y#T":jpR  
cost of production 生產成本   =;T971L`  
cost of manufacture 製造成本   85H8`YwPh  
cost of sales 銷貨成本   *[ A%tj%  
cost price 成本價格   dc:|)bK M  
credit 貸方   &JP-M=\n  
credit note 收款通知單   {@C+Js5  
creditor 債權人   98V9AOgk  
crossed check 橫線支票   :uMD$zF'5  
current account 往來活期賬戶   ? ZN8Ku  
current asset 流動資產   IcaF4#  
current liability 流動負債   .}z&$:U9[  
current profit and loss 本期損益   uK t>6DN.  
debit 借方   D5U\~'{L  
debt 債務   .@xwl}o$OL  
debtor 債務人   8"p>_K=  
deed 契據   M%6{A+(  
deferred assets 遞延資產   Kk#8r+,  
deferred liabilities 遞延負債   ~+4OG 0  
delivery 交貨   `cf&4Hn  
delivery expense 送貨費   kw1PIuz4&  
delivery order 出貨單   '2#O{  
demand draft 即期匯票   /Nxy?g|,  
demand note 即期票據   l tQ:c  
demurrage charge 延期費   RdvJA:;q  
deposit 存款   s%p(_pB  
deposit slip 存款單   Gn&)*qCO  
depreciation 折舊   \|wVIi  
direct cost 直接成本   -3bl!9h^  
direct labour 直接人工   S .1~#  
director 董事   ~KrzJp=5F  
discount 折扣  
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discount on purchase 進貨折扣   f<y""0L9  
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