[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。   &K|CH? D  
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acceptance 承兌   A H=%6oT2  
account 賬戶    Vvp
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accountant 會計員   49
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accounting 會計   qO/3:-  
accounting system 會計制度   bc NyB$S  
accounts payable 應付賬款   `sA xk  
accounts receivable 應收賬款   ?a*w6,y.  
accumulated profits 累積利益   138v{Z  
adjusting entry ?#123;整記錄   -0TI7 @  
adjustment ?#123;整   s:cJF  
administration expense 管理費用   %zo 6A1Q;  
advances 預付   @ 'c(q=K;  
advertising expense 廣告費   C6D Eq>v  
agency 代理   0Yr-Q;O<f  
agent 代理人   !;Ctz'wz  
agreement 契約   @ "CP@^  
allotments 分配數   =RlAOgJ  
allowance 津貼   Xupwh5 G2  
amalgamation 合併   =feVT2*  
amortization 攤銷   |~Vq"6`  
amortized cost 應攤成本   Z22#lF\N  
annuities 年金   C3K")BO!  
applied cost 已分配成本   :ee'|c  
applied expense 已分配費用   /AUX7 m.8  
applied manufacturing expense 己分配製造費用   _o>?\:A  
apportioned charge 攤派費用   V24FzQ?z:.  
appreciation 漲價   difAQ<`  
article of association 公司章程   :HH3=.qAp`  
assessment 課稅   aR%E"P-6l  
assets 資產   GVM)-Dp]  
attorney fee 律師費   PD:lI]:s  
audit 審計   1?".R]<{2T  
auditor 審計員   }>'1Qg  
average 平均數   *k;%H'2g{}  
average cost 平均成本   8fb<hq<  
bad debt 壞賬   0?'v|5}  
balance 餘額   ygqWy1C  
balance sheet 資產負債表   IvB)d}p  
bank account 銀行賬戶   <KBS ;t="1  
bank balance 銀行結存   6\vaR#  
bank charge 銀行手續費   k]9+/$  
bank deposit 銀行存款   uo-1.[9ds  
bank discount 銀行貼現   /|>?!;  
bank draft 銀行匯票   DAf0bh"  
bank loan 銀行借款   3#N`n |UgC  
bank overdraft 銀行透支   $nr=4'yZ  
bankers acceptance 銀行承兌   e3,@prr  
bankruptcy 破產   V-kx=M"k  
bearer 持票人   ,C0D|q4/!.  
beneficiary 受益人   3wN{k\n s  
bequest 遺產   W?<<al*  
bill 票據   __|Y59J%  
bill of exchange 匯票   : 22)` ;0  
bill of lading 提單   iCtS<"@Yx  
bills discounted 貼現票據   /_1q)`NYy  
bills payable 應付票據   /B)`pF.n  
bills receivable 應收票據   3@wio[  
board of directors 董事會   tP4z#0r2  
bonds 債券   xiOAj"}
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bonus 紅利   Of m0{c=  
book value 賬面價值   [,sm]/Xlc  
bookkeeper 簿記員   k|`Qk!tr  
bookkeeping 簿記   U3~rtc*  
branch office general ledger 支店往來賬戶   -8
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broker 經紀人   (/KeGgkhv  
brought down 接前   zx7A}rs3oX  
brought forward 接上頁   </!GU*  
budget 預算   m\G
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by-product 副產品   ko~D;M:  
by-product sales 副產品銷售   pU1miA '  
capital 股本   {$Z S 27  
capital income 資本收益   `t3w|%La}  
capital outlay 資本支出   T'!p{Fbg;  
capital stock 股本   = ( 4l  
capital stock certificate 股票   &Gs/#2XQ  
carried down 移後   q&: t$tSS  
carried forward 移下頁   ]Q{MF- EKj  
cash 現金   0C0ld!>r  
cash account 現金賬戶   8?t}S2n2  
cash in bank 存銀行現金   '\Uy;,tu /  
cash on delivery 交貨收款   L!:;H,  
cash on hand 庫存現金   H`jvT]  
cash payment 現金支付   bHmn0fZ9  
cash purchase 現購   8s6^!e&  
cash sale 現沽   dijHi  
cashier 出?#123;員   Xxs0N_va&  
cashiers check 本票   bbFzmS1  
certificate of deposit 存款單折   }9Awv#+  
certificate of indebtedness 借據   lD?]D&  
certified check 保付支票    *l-F  
certified public accountant 會計師   [vcSt5R=  
charges 費用   5Fa/Q>N  
charge for remittances 匯水手續費   :ZU
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charter 營業執照   *En4~;l  
chartered accountant 會計師   #h2 qrX&+  
chattles 動產   F3<Ip~K  
check 支票   O29GP s  
che stub 支票存根   c4FU@^Vv  
closed account 己結清賬戶   o1rH@D6/-  
closing 結算   4tFnZ2x  
closing entries 結賬紀錄   >2LlBLQ  
closing stock 期末存貨   \Oa11c`6  
closing the book 結賬   wRQMuFGY  
columnar journal 多欄日記賬   6G?7>M  
combination 聯合   RVa{%  
commission 佣金   S(hT3MAW  
commodity 商品   p/Lk'h~  
common stock 普通股   Rj /y.g  
company 公司   MF4B 2d  
compensation 賠償   ` it<\r[=  
compound interest 複利   U
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consignee 承銷人    W#bOx0  
consignment 寄銷   +a'["Gjq;  
consignor 寄銷人   Dk^T_7{  
consolidated balance sheet 合併資產負債表   SZVAf|]Yg  
consolidated profit and loss account 合併損益表   L; o$vI~U,  
consolidation 合併   <*3#nA-O>i  
construction cost 營建成本   Hp(wR'(g&  
construction revenue 營建收入   ])9
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contract 合同   VkD}gJY  
control account 統制賬戶   x4N*P  
copyright 版權   V|hr9  
corporation 公司   B.#.
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cost 成本   6k6}SlN[  
cost accounting 成本會計   DX(!G a  
cost of labour 勞工成本   gWGh:.
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cost of production 生產成本   4>NmJrh  
cost of manufacture 製造成本   8#ZF<BY  
cost of sales 銷貨成本   Koi-b  
cost price 成本價格   CeINODcT  
credit 貸方   2uzy]faM  
credit note 收款通知單   #JYH5:*  
creditor 債權人   vo"?a~kY7  
crossed check 橫線支票   0..]c-V(G  
current account 往來活期賬戶   pmuT7*<19  
current asset 流動資產   j2`%sBo  
current liability 流動負債   Ca}V5O  
current profit and loss 本期損益   }G ^nK m  
debit 借方   L(q~
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debt 債務   =5q_aK#i  
debtor 債務人   yfZYGhPN(
 
deed 契據   X<<FS%:+  
deferred assets 遞延資產   `6\u!#  
deferred liabilities 遞延負債   l&_PsnU  
delivery 交貨   h1+y.4   
delivery expense 送貨費   #By~gcN  
delivery order 出貨單   k9!euj&  
demand draft 即期匯票   h'"~t#r  
demand note 即期票據   0gsRBy  
demurrage charge 延期費   i'3)5  
deposit 存款   :NynNu '  
deposit slip 存款單   E[Bj+mX9  
depreciation 折舊   Zq{TY)PI]  
direct cost 直接成本   >Q2kXwN  
direct labour 直接人工   $QnsP#ePN  
director 董事   ?>DwNz^.!  
discount 折扣   u+m9DNPF  
discount on purchase 進貨折扣   @;7Ht Z`  
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