[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。   liPrxuP`  
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acceptance 承兌   2Xv}JPS2As  
account 賬戶   yO7H!}y_  
accountant 會計員   !O!:=wq  
accounting 會計   Zc_F"KJL  
accounting system 會計制度   >ph=?MKD  
accounts payable 應付賬款   W895@  
accounts receivable 應收賬款   yxu7YGp%  
accumulated profits 累積利益   Vbp
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adjusting entry ?#123;整記錄   F-:AT$Ok  
adjustment ?#123;整   OCdX'HN5Y  
administration expense 管理費用   0N !rIz  
advances 預付   ],!}&#|  
advertising expense 廣告費   a] c03$fK  
agency 代理   j7g>r/1eE  
agent 代理人   >wqWIw.w>  
agreement 契約   .{t5_,P  
allotments 分配數   .R`_"7  
allowance 津貼   dRzeHuF92  
amalgamation 合併   X{cB%t o  
amortization 攤銷   8u)>o* :  
amortized cost 應攤成本   q/*veL  
annuities 年金   k}g4?  
applied cost 已分配成本   NKFeND  
applied expense 已分配費用   8hww({S2  
applied manufacturing expense 己分配製造費用   j-/$e,xX  
apportioned charge 攤派費用   4Hf'/%kW  
appreciation 漲價   *N
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article of association 公司章程   s7}-j2riq  
assessment 課稅   (bI/s'?K  
assets 資產   &k*oG:J3  
attorney fee 律師費   w$&;s<0  
audit 審計   e`LvHU_0  
auditor 審計員   5,4"
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average 平均數   ;8MQ'#  
average cost 平均成本   PyI"B96gz  
bad debt 壞賬   T"H"m4{'  
balance 餘額   t 4M-;y  
balance sheet 資產負債表   6X'0 T}  
bank account 銀行賬戶   nvQX)Xf  
bank balance 銀行結存   X^&--@l}T!  
bank charge 銀行手續費  
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bank deposit 銀行存款   fA1{-JzV<4  
bank discount 銀行貼現   5>S1lyam  
bank draft 銀行匯票   WS4Dzu ZZ  
bank loan 銀行借款   &QQ6F>'T  
bank overdraft 銀行透支   zI^:{]p  
bankers acceptance 銀行承兌   2H8\P+  
bankruptcy 破產   } @3q;u)  
bearer 持票人   9k9}57m.i  
beneficiary 受益人   nZYO}bv\  
bequest 遺產   "-:g.x*d  
bill 票據   O`_, _  
bill of exchange 匯票   MR4k#{:w  
bill of lading 提單   ^pY8'LF6  
bills discounted 貼現票據   0R
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bills payable 應付票據   1\lZ&KX$i  
bills receivable 應收票據   iSOy p\E|  
board of directors 董事會   op-\|<i  
bonds 債券   ql5&&e=-  
bonus 紅利   7nxH>.,Q>  
book value 賬面價值   ;c|_z 9+  
bookkeeper 簿記員   7NOF^/nU  
bookkeeping 簿記   TntTR"6aD  
branch office general ledger 支店往來賬戶   fO#nSB/ 8  
broker 經紀人   pIpd
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brought down 接前   t<}N>%ZO  
brought forward 接上頁   X<W${L$G  
budget 預算   <f)T*E^5%  
by-product 副產品   #_3ZF"[zq  
by-product sales 副產品銷售   gE*7[*2?t  
capital 股本   vqoK9  
capital income 資本收益   H;AMRL o4z  
capital outlay 資本支出   mss.\  
capital stock 股本   }[c.OJ:   
capital stock certificate 股票   3,hu3"@k  
carried down 移後   |#x
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carried forward 移下頁   D^s#pOZS  
cash 現金   (
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cash account 現金賬戶   :T@}
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cash in bank 存銀行現金   BVus3Y5IJQ  
cash on delivery 交貨收款   +_*iF5\  
cash on hand 庫存現金   3;uLBuZOCN  
cash payment 現金支付   'vq0Tw5  
cash purchase 現購   FH%:NO  
cash sale 現沽   XXwo(trs~=  
cashier 出?#123;員   {{p
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cashiers check 本票   /c!^(5K fT  
certificate of deposit 存款單折   Fwvc+ a  
certificate of indebtedness 借據   &oZU=CN  
certified check 保付支票   h^,L) E  
certified public accountant 會計師   |RXXj[z   
charges 費用   \fvm6$ rZ^  
charge for remittances 匯水手續費   I^n,v) 8  
charter 營業執照   H|`D3z.c  
chartered accountant 會計師   IZQ*D )  
chattles 動產   CZy3]O"qW  
check 支票   )@tHS-Jf  
che stub 支票存根   Ui1s
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closed account 己結清賬戶   ,5T1QWn^f  
closing 結算   &b%2Jx[+  
closing entries 結賬紀錄   b8% TwYp  
closing stock 期末存貨   Jko=E   
closing the book 結賬   5vS[{;<&  
columnar journal 多欄日記賬   -M T1qqi  
combination 聯合   jWvi%Iqi  
commission 佣金   +.rOqkxJ  
commodity 商品   S|6i] /  
common stock 普通股   $i!r> .Jo  
company 公司   ru1^.(W2  
compensation 賠償   Gv#bd05X  
compound interest 複利   OP=-fX|*Q  
consignee 承銷人   xwwL  
consignment 寄銷   k#/cdK!K  
consignor 寄銷人   GZuWAa  
consolidated balance sheet 合併資產負債表   jlqSw4_  
consolidated profit and loss account 合併損益表   xDS]k]/(T  
consolidation 合併   * L Y6hph"  
construction cost 營建成本   '|Lv-7  
construction revenue 營建收入   g2M1zRm;  
contract 合同   RHbbj}B  
control account 統制賬戶   /Ah'KN|EN  
copyright 版權   JnqP`kYbTE  
corporation 公司   ;"RyHow  
cost 成本   +n%8
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cost accounting 成本會計   /3sX>Rj  
cost of labour 勞工成本   s%~Nx3,  
cost of production 生產成本   <7L-25 =  
cost of manufacture 製造成本   >r}?v3QW  
cost of sales 銷貨成本   ,Qo:]
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cost price 成本價格   !\Cu J5U  
credit 貸方   ,R7j9#D  
credit note 收款通知單   XW^Pz(  
creditor 債權人   {%&04yq+  
crossed check 橫線支票   zYWVz3l  
current account 往來活期賬戶   -Edi"B4K  
current asset 流動資產   /L|x3RHs  
current liability 流動負債   nYvkeT  
current profit and loss 本期損益   W+4Bx=Mj  
debit 借方   k;SKQN  
debt 債務   0~DsA Ua  
debtor 債務人   XgeUS;qtta  
deed 契據   k$DRX)e  
deferred assets 遞延資產   Imclz4'8  
deferred liabilities 遞延負債   y
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delivery 交貨   9JILK9mVO  
delivery expense 送貨費   8$IUit h  
delivery order 出貨單   i3$G)W  
demand draft 即期匯票   K ilN`? EJ  
demand note 即期票據   DPmY_[OAE  
demurrage charge 延期費   #~qzaETv,  
deposit 存款   'L{pS-+6  
deposit slip 存款單   F/:%YR;  
depreciation 折舊   z?UEn#E2
 
direct cost 直接成本   p=i6~   
direct labour 直接人工   ,KPrUM}  
director 董事   J^PFhu  
discount 折扣   *;F<Q!i&v  
discount on purchase 進貨折扣   z

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