[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。   >Cglhsb:N  
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acceptance 承兌   $?|$uMIafp  
account 賬戶   /Nd`eUn  
accountant 會計員   /V>yF&p  
accounting 會計   =?1B|hdo  
accounting system 會計制度   ;<K#h9#*7  
accounts payable 應付賬款   oMb@)7
 
accounts receivable 應收賬款   Zx%6pZ(.  
accumulated profits 累積利益   Cfst)[j  
adjusting entry ?#123;整記錄   ?wZ`U Oi  
adjustment ?#123;整   yRldPk_  
administration expense 管理費用   -j}zr yG-  
advances 預付   @VKN6yHH  
advertising expense 廣告費   \ UiITP<  
agency 代理   2?(dS  
agent 代理人   ys}I~MK-  
agreement 契約   &jE@i#  
allotments 分配數   /baSAoh/e
 
allowance 津貼   .arWbTR)~U  
amalgamation 合併   03dmHg.E!E  
amortization 攤銷   ;Z-%'5hKM  
amortized cost 應攤成本   %_ Vj'z~T  
annuities 年金   *skmTioj&  
applied cost 已分配成本   \2y[Hy?  
applied expense 已分配費用   t|}}#Z!I[f  
applied manufacturing expense 己分配製造費用   SH1)@K-  
apportioned charge 攤派費用   }Gh95HwE  
appreciation 漲價   7SJtW` ~  
article of association 公司章程   X32{y973hT  
assessment 課稅   63pd W/\j  
assets 資產   2$yNryd  
attorney fee 律師費   oYrg;]H  
audit 審計   9<1dps=c  
auditor 審計員   rc7^~S]5  
average 平均數   =$F<Ac;&  
average cost 平均成本   )&.Zxo;q=  
bad debt 壞賬   tE;c>=>t  
balance 餘額   Ox&]{  
balance sheet 資產負債表   h%>yErs  
bank account 銀行賬戶   o9c?)KQ  
bank balance 銀行結存   6[&x7"  
bank charge 銀行手續費   $VUX?ii$7=  
bank deposit 銀行存款   !4(QeV-=  
bank discount 銀行貼現   A$W~R  
bank draft 銀行匯票   ~qezr\$2  
bank loan 銀行借款   k[5:]5lp+  
bank overdraft 銀行透支   Isg\ fSK<j  
bankers acceptance 銀行承兌   Zd8`95  
bankruptcy 破產   %<^j=K= 0  
bearer 持票人   )i$KrN6  
beneficiary 受益人   d2X?^  
bequest 遺產   T8>aU  
bill 票據   3?bTs =  
bill of exchange 匯票   x^)W}p"  
bill of lading 提單   o'|B|oZ  
bills discounted 貼現票據   EEj.Kch}4  
bills payable 應付票據   5O"$'iL  
bills receivable 應收票據   ugS  
board of directors 董事會  
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bonds 債券   zx;~sUR;  
bonus 紅利   aQglA  
book value 賬面價值   ibh,d.*~g  
bookkeeper 簿記員   :HkXsZ  
bookkeeping 簿記   b r\_  
branch office general ledger 支店往來賬戶   L4or*C^3  
broker 經紀人   *b\&R%6dR  
brought down 接前   EM,=R  
brought forward 接上頁   @k-iy-|3)  
budget 預算   g,s^qW0vds  
by-product 副產品   }mOo=)C!  
by-product sales 副產品銷售   my%MXTm2  
capital 股本   FPukV^  
capital income 資本收益   QfRo`l/V9  
capital outlay 資本支出   ,#K{+1z:  
capital stock 股本   p;.M.  
capital stock certificate 股票   {fS~G2@1  
carried down 移後   8QQh1q2  
carried forward 移下頁   /-
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cash 現金   V{n7KhN~Y!  
cash account 現金賬戶   qpV"ii  
cash in bank 存銀行現金   59BB-R,V  
cash on delivery 交貨收款   s%^@@Dk  
cash on hand 庫存現金   #O^%u,mJj  
cash payment 現金支付   jR
>`Xz  
cash purchase 現購   >Et~h65d5  
cash sale 現沽   IO<Ds#(  
cashier 出?#123;員   z"f+;1  
cashiers check 本票   B0D  
certificate of deposit 存款單折   Ik-E_U2  
certificate of indebtedness 借據   }mpFo2  
certified check 保付支票   }/MmuPp  
certified public accountant 會計師   "D'"uMS`H  
charges 費用   r0*Y~ KHw  
charge for remittances 匯水手續費   y+nX(@~f
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charter 營業執照   YFP<^y=  
chartered accountant 會計師   H`1q8}m  
chattles 動產   yf/i)  
check 支票   P=R-1V  
che stub 支票存根   bD.KD)5  
closed account 己結清賬戶   2])e}&i  
closing 結算   -`UOqjb]3  
closing entries 結賬紀錄   slAR<8  
closing stock 期末存貨   7QRkXs  
closing the book 結賬   vQ,<Ke+d  
columnar journal 多欄日記賬   fNz(z\  
combination 聯合   ~bsdy2&/q  
commission 佣金   $i%#fN  
commodity 商品   K #}t
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common stock 普通股   YP>J'{?b*"  
company 公司   c2-oFLNP=  
compensation 賠償   Hb0_QT~  
compound interest 複利   /
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consignee 承銷人   d'iSvd.  
consignment 寄銷   2"_5Yyb  
consignor 寄銷人   VxtX%McK  
consolidated balance sheet 合併資產負債表   wV-9T*QrM  
consolidated profit and loss account 合併損益表   wsB  
consolidation 合併   }m&\I  
construction cost 營建成本   bj
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construction revenue 營建收入   MV]`[^xQ5  
contract 合同   oX7_v_:J\R  
control account 統制賬戶   <<R2 X1  
copyright 版權   m| 3Q'  
corporation 公司   pog   
cost 成本    aW9\h_$  
cost accounting 成本會計   Iw?*y.z|  
cost of labour 勞工成本   ~RLWr.pK  
cost of production 生產成本   *Qyu QF  
cost of manufacture 製造成本   EvH/d4V;  
cost of sales 銷貨成本   q1v7( `O  
cost price 成本價格   Gn<0Fy2  
credit 貸方   rdCs  
credit note 收款通知單   _0UE*l$t  
creditor 債權人   bo1J'pU  
crossed check 橫線支票   .5);W;`X  
current account 往來活期賬戶   >~_z#2PA  
current asset 流動資產   (,KzyR=*'  
current liability 流動負債   31
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current profit and loss 本期損益   9WI 5\`*"  
debit 借方   rgDl%X2B  
debt 債務   ;YSe:m*  
debtor 債務人   _]-8gr-T  
deed 契據   P+BGCc%);B  
deferred assets 遞延資產   Kj)sL0  
deferred liabilities 遞延負債   Uz~B`  
delivery 交貨   Y`d@4*FN$  
delivery expense 送貨費   'T$Cw\F&  
delivery order 出貨單   9MH;=88q  
demand draft 即期匯票   oY0*2~sg  
demand note 即期票據   (H"{r  
demurrage charge 延期費   ug.|ag'R  
deposit 存款   I L,lXB<  
deposit slip 存款單   JY@bD:  
depreciation 折舊   K1o>>388G  
direct cost 直接成本   .)=*Yr M  
direct labour 直接人工   oUO3,2bn  
director 董事   R!yh0y}Z  
discount 折扣   ;K~=? k  
discount on purchase 進貨折扣   +~ Hb}0ry  
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