[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。   m~`>` 4  
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acceptance 承兌   %NARyz  
account 賬戶   [QczlwmO  
accountant 會計員   "Ty/k8?  
accounting 會計   :V
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accounting system 會計制度   K_BPZ5
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accounts payable 應付賬款   W/+K9S25  
accounts receivable 應收賬款   Pz"`MB<'Ik  
accumulated profits 累積利益   yTBS=+X  
adjusting entry ?#123;整記錄   `a]44es9q  
adjustment ?#123;整  
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administration expense 管理費用   -yx/7B5@  
advances 預付   NPjv)TN}3  
advertising expense 廣告費   {]}s#vvy  
agency 代理   rOfK~g,X  
agent 代理人   [_6&N.  
agreement 契約   lWZuXb,G  
allotments 分配數   Y)I8eU{Wl(  
allowance 津貼   s (2GFc  
amalgamation 合併   x"4%(xBu  
amortization 攤銷  
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amortized cost 應攤成本   k(s;,B\  
annuities 年金   ~H /2R  
applied cost 已分配成本   YJF#)TkF  
applied expense 已分配費用   ]!{y a8  
applied manufacturing expense 己分配製造費用   vS?odqi#n  
apportioned charge 攤派費用   LMl~yqM  
appreciation 漲價   >'=MH2;  
article of association 公司章程   " Ar*QJ0]  
assessment 課稅   FG-L0X
 
assets 資產   @
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attorney fee 律師費   lj
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audit 審計   xF
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auditor 審計員   6f%DpJ:$U  
average 平均數   x4K`]Fvhl  
average cost 平均成本   *OTS'W~t  
bad debt 壞賬   9IZu$-  
balance 餘額   g /+oZU  
balance sheet 資產負債表   ;?L\Fz(<
 
bank account 銀行賬戶   z(HaRB3l  
bank balance 銀行結存   4sFv?
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bank charge 銀行手續費   2j&@p>  
bank deposit 銀行存款   0t.p1  
bank discount 銀行貼現   2y GOzc  
bank draft 銀行匯票   `$RA< 3  
bank loan 銀行借款   DPDe>3Mi[  
bank overdraft 銀行透支   15H6:_+=0  
bankers acceptance 銀行承兌   7v"lNP-?jU  
bankruptcy 破產   }iN2KeLAF  
bearer 持票人   tpf7_YP_!-  
beneficiary 受益人   *,WP,-0  
bequest 遺產   UVuDQ  
bill 票據   `s HuM*  
bill of exchange 匯票   Q5+_u/  
bill of lading 提單   M:SO2Czz  
bills discounted 貼現票據   pK&I^r   
bills payable 應付票據   [J#1Ff;  
bills receivable 應收票據   (M-ZQ -
 
board of directors 董事會   }xb=<  
bonds 債券   )LHj+B  
bonus 紅利   O}ejWP8>  
book value 賬面價值   %Kb9tHg  
bookkeeper 簿記員   kJK,6mN  
bookkeeping 簿記   rP=sG;d  
branch office general ledger 支店往來賬戶   y9HK |  
broker 經紀人   7,$z;Lr0S  
brought down 接前   ' P"g\;Ij  
brought forward 接上頁   S01wwZ  
budget 預算   c'fSu;1  
by-product 副產品   \' li  
by-product sales 副產品銷售   TCVl8)j  
capital 股本   jx`QB')kX  
capital income 資本收益   Ss?CfRM  
capital outlay 資本支出   GUB`| is^  
capital stock 股本   >`T5
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capital stock certificate 股票    b`mj_b  
carried down 移後   hZ\+FOx;  
carried forward 移下頁   ug&[ IL~lc  
cash 現金   wo^Sy41bF  
cash account 現金賬戶   s4= "kT]  
cash in bank 存銀行現金   ,w)p"[^b  
cash on delivery 交貨收款   &Vk; VM`5  
cash on hand 庫存現金   Y}R}-+bD/  
cash payment 現金支付   Wa"(m*hW  
cash purchase 現購   ZXb0Y2AVx  
cash sale 現沽   q 2?X"!  
cashier 出?#123;員   t2{~bzq1X  
cashiers check 本票   H^%.=kf  
certificate of deposit 存款單折   w
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certificate of indebtedness 借據   'W. Vr
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certified check 保付支票   6gO9 MQY  
certified public accountant 會計師    q"  @  
charges 費用   f 6=w3RS  
charge for remittances 匯水手續費   ?:rx1}:F  
charter 營業執照   BNGe exs@  
chartered accountant 會計師   <&!]K?Q9i  
chattles 動產   ,K9f_bv  
check 支票   ,t$,idcT+
 
che stub 支票存根   dWRrG-'  
closed account 己結清賬戶   Lm)\Z P+W  
closing 結算   ,5k-.Md>2*  
closing entries 結賬紀錄   !cEG}(|h  
closing stock 期末存貨   |I8Mk.Z=FA  
closing the book 結賬   vlWw3>4  
columnar journal 多欄日記賬   < a rZbM  
combination 聯合   dx_6X!=.J  
commission 佣金   Zy"=y+e!E;  
commodity 商品   $\
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common stock 普通股   OJ>.-"  
company 公司   B\`Aojw"E?  
compensation 賠償   25{ uz  
compound interest 複利   eOlKbJU  
consignee 承銷人   B33$ u3d  
consignment 寄銷   ]hw-Bu\{  
consignor 寄銷人   P.WYTst=  
consolidated balance sheet 合併資產負債表   !3&kQpF  
consolidated profit and loss account 合併損益表   ,%"xH4d  
consolidation 合併   j#A%q"]8  
construction cost 營建成本   "A
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construction revenue 營建收入   .q`{Dgc~  
contract 合同   ,lN5,zI=S  
control account 統制賬戶   A]`:VC=IU  
copyright 版權   P1kB>"bR  
corporation 公司   J@"utY6N  
cost 成本   #~ v4caNx  
cost accounting 成本會計   [. yJV`  
cost of labour 勞工成本   %B2XznZ:  
cost of production 生產成本   ~XM[>M\qB  
cost of manufacture 製造成本   P~CrtTss  
cost of sales 銷貨成本   K\!#4>yd  
cost price 成本價格   [`fI:
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credit 貸方   Ibr%d2yS=  
credit note 收款通知單   w:=V@-S8  
creditor 債權人   F}?<v8#z0  
crossed check 橫線支票   6o&ZIYJ9k  
current account 往來活期賬戶   q%3<Juq~$  
current asset 流動資產   (yrh=6=z  
current liability 流動負債   ks(SjEF  
current profit and loss 本期損益    SOh-,c\C  
debit 借方   wGKo.lt   
debt 債務   s'I)A^i+  
debtor 債務人   &k>aP0k"  
deed 契據   >=,uau7  
deferred assets 遞延資產   Ggm` ~fS  
deferred liabilities 遞延負債   >wON\N0V_  
delivery 交貨   D9ufoa&ua  
delivery expense 送貨費   <>&=n+i  
delivery order 出貨單   %|Qw9sbd  
demand draft 即期匯票   _]>JB0IY  
demand note 即期票據   +a)E|(cN  
demurrage charge 延期費   h BMH)aU  
deposit 存款   l[h'6+o  
deposit slip 存款單   )najO*n  
depreciation 折舊   T|4snU2M  
direct cost 直接成本   ~hX-u8Ul'N  
direct labour 直接人工    !rL<5L  
director 董事   |H)cuZ  
discount 折扣   Mhpdaos  
discount on purchase 進貨折扣   }6m ?d!m  
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