[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。   KK3xz*W0  
h_"/@6  
acceptance 承兌   U$J_:~  
account 賬戶   v7u}nx  
accountant 會計員   uB"m!dL  
accounting 會計   .vF<3p|  
accounting system 會計制度   (mr`?LI}  
accounts payable 應付賬款   l'8TA~  
accounts receivable 應收賬款   !PTbR4s  
accumulated profits 累積利益   :=7;P)  
adjusting entry ?#123;整記錄   eZkz 1j~  
adjustment ?#123;整   >gLyz2  
administration expense 管理費用   }ucg!i3C  
advances 預付   w3UJw  
advertising expense 廣告費   aT1W]i  
agency 代理   zd]L9 _  
agent 代理人   Nmq5Tv  
agreement 契約   'ZgW~G]S  
allotments 分配數   !+ hgKZ]  
allowance 津貼   Y[]t_o)  
amalgamation 合併   z`7C)p:  
amortization 攤銷   [zd-=.:+M[  
amortized cost 應攤成本   hRcJ):Wyb  
annuities 年金   zQfxw?~A  
applied cost 已分配成本   y+x>{!pw  
applied expense 已分配費用   B y8Tw;aL  
applied manufacturing expense 己分配製造費用   YAG3PWmD  
apportioned charge 攤派費用   )O(Gw-jWE  
appreciation 漲價   e(N <Mf  
article of association 公司章程   p{PYUW"?^  
assessment 課稅    3!UP>,!  
assets 資產   D4-U[l+K>  
attorney fee 律師費   lY?d*qED  
audit 審計   ]}c=U@D,9  
auditor 審計員   y_r6T XnGL  
average 平均數   BJ rNbo;T  
average cost 平均成本   /aEQ3x  
bad debt 壞賬   /T'nY{  
balance 餘額   :|Ty 0>k  
balance sheet 資產負債表    kS9  
bank account 銀行賬戶   !+l, m8Hly  
bank balance 銀行結存   h /Nt
92  
bank charge 銀行手續費   \H12~=p`B  
bank deposit 銀行存款   }PuO$ L  
bank discount 銀行貼現   7!)%%K.z6  
bank draft 銀行匯票   KrzM]x  
bank loan 銀行借款   K.zs;^  
bank overdraft 銀行透支   i*>yUav"  
bankers acceptance 銀行承兌   y>PbYjuIU  
bankruptcy 破產   [AwE  
bearer 持票人   AV! cCQ  
beneficiary 受益人   t9{EO#o'k  
bequest 遺產   aoX$,~oI5  
bill 票據   /HD2F_XA  
bill of exchange 匯票   PS1~6f"D  
bill of lading 提單   N`MQHQ1  
bills discounted 貼現票據   Z2}b1#U?  
bills payable 應付票據   'M /&bu r  
bills receivable 應收票據   Xs_y!l  
board of directors 董事會   $ 7!GA9Bn  
bonds 債券    ?F v(4g  
bonus 紅利   UkKpSL}Q2  
book value 賬面價值   e)7r  
bookkeeper 簿記員   H_]kR&F8  
bookkeeping 簿記   ( PlNaasV  
branch office general ledger 支店往來賬戶   #\QC%"%f  
broker 經紀人   EG6fC4rfC  
brought down 接前   wl9icrR>  
brought forward 接上頁   GK+w1%6)  
budget 預算   ^u{$$.&  
by-product 副產品   WH*&MIjAr/  
by-product sales 副產品銷售   2ra4t]f6  
capital 股本   *ni|I@8
 
capital income 資本收益   !}?]&[N=  
capital outlay 資本支出   L4%LE/t|e  
capital stock 股本   $la,_Sr  
capital stock certificate 股票   (ShJ!  
carried down 移後   Gx($q;8  
carried forward 移下頁   g-36Q~`9v  
cash 現金   ,fRb6s-  
cash account 現金賬戶   9:s!#FYFM  
cash in bank 存銀行現金   <D}k@M Z  
cash on delivery 交貨收款   >{Q2S  
cash on hand 庫存現金   |Sm/Uq(c  
cash payment 現金支付   r9[J3t*({~  
cash purchase 現購   Jjv&@a}  
cash sale 現沽   _45 "Z}Zx  
cashier 出?#123;員   VXp X#O  
cashiers check 本票   v3Kqs:"\  
certificate of deposit 存款單折   bql6Z1l  
certificate of indebtedness 借據   fsoS!6h0k  
certified check 保付支票   X
+R_TC  
certified public accountant 會計師   vr$[  
charges 費用   '1<QK  
charge for remittances 匯水手續費   1|--Xnv  
charter 營業執照   t*#T
~3p  
chartered accountant 會計師   qI9 BAs1~}  
chattles 動產   N{0 D<"  
check 支票   %Ok.XBS)  
che stub 支票存根   .E(Ucnz/  
closed account 己結清賬戶   ?FyA2q!  
closing 結算   #%~wuCn< K  
closing entries 結賬紀錄   rE 8-MB  
closing stock 期末存貨   KV Bz=  
closing the book 結賬   XQ>m8K?\d  
columnar journal 多欄日記賬   +}]xuYzo
 
combination 聯合   FsjblB3?E  
commission 佣金   f|!
zjX`  
commodity 商品   pB`<4+"9  
common stock 普通股   oVdmgmT.Y  
company 公司   3f0RMk$pH  
compensation 賠償   DwPl,@T_i\  
compound interest 複利   t V</x0#  
consignee 承銷人   Nsb13mlY  
consignment 寄銷   7
0@:!HI]  
consignor 寄銷人   ynhH5P|6,  
consolidated balance sheet 合併資產負債表   wXe.zLQ  
consolidated profit and loss account 合併損益表   tP3Upw"U  
consolidation 合併   K7|BXGL8r8  
construction cost 營建成本   8Pq|jK "  
construction revenue 營建收入   sqhM[u k  
contract 合同   gwyz)CUkL  
control account 統制賬戶   6B=J*8 Hs  
copyright 版權   1jR<H$aS  
corporation 公司   N]3XDd|q  
cost 成本   I?gbu@o  
cost accounting 成本會計   ] '..G-  
cost of labour 勞工成本   bLg1Dd7Q  
cost of production 生產成本   +u7mw<A 8  
cost of manufacture 製造成本  
CAk.2C/  
cost of sales 銷貨成本   $4m{g"xL  
cost price 成本價格   1:?WvDN=  
credit 貸方   ,xGkE7=5  
credit note 收款通知單   c8h 9  
creditor 債權人   ral0@\T  
crossed check 橫線支票   HQ"D>hsuU  
current account 往來活期賬戶   r!+
)U#8  
current asset 流動資產   ne%ckW?ks  
current liability 流動負債   uTQ/_$  
current profit and loss 本期損益   ^vUdf.n9  
debit 借方   =73wngw  
debt 債務   {B34^H:  
debtor 債務人   ~%cbp&s*/q  
deed 契據   uv,t(a.^  
deferred assets 遞延資產   3vx?x39*Y  
deferred liabilities 遞延負債   UhNeY{6  
delivery 交貨   xRb-m$B}L  
delivery expense 送貨費   ws@ ;2?%A  
delivery order 出貨單   F[LBQI`zq  
demand draft 即期匯票  
}2}hH0R  
demand note 即期票據   KdUmet
x1  
demurrage charge 延期費   Y>r9"X|&H  
deposit 存款   mhL,:UE  
deposit slip 存款單   6:Ra3!V"v  
depreciation 折舊   {$b]K-B  
direct cost 直接成本   n(&6E3ZcI  
direct labour 直接人工   tR1 kn&w  
director 董事   ACs?
m\$Q  
discount 折扣   QHOem=B  
discount on purchase 進貨折扣   +PjH2  
   ^8DC W`V