[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。   N^8 lfc$a  
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acceptance 承兌   @OPyT  
account 賬戶   ~+Da`Wp  
accountant 會計員   #%g~fh  
accounting 會計   MF^I] 7_  
accounting system 會計制度   :cK;|{f  
accounts payable 應付賬款   ^#L? HIM  
accounts receivable 應收賬款   `?L-{VtM3*  
accumulated profits 累積利益   v]HiG_C  
adjusting entry ?#123;整記錄   $W;IW$  
adjustment ?#123;整   $0K%H  
administration expense 管理費用   0\y@etb:mf  
advances 預付   v`$9;9  
advertising expense 廣告費   ^y"$k  
agency 代理   weiqt *,8  
agent 代理人   x9NLJI21/  
agreement 契約   kM\O2ay  
allotments 分配數   (N\Zz*PLz  
allowance 津貼   /Iu._2  
amalgamation 合併   4GRm
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amortization 攤銷   -j_J1P0,  
amortized cost 應攤成本   &p$SFH?s  
annuities 年金   #YSUPO%F  
applied cost 已分配成本   %.R_[.W  
applied expense 已分配費用   w{"GA~=  
applied manufacturing expense 己分配製造費用   _
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apportioned charge 攤派費用   0Fh*8a}?b  
appreciation 漲價   otO6<%/m  
article of association 公司章程   >9g`9hB  
assessment 課稅   9c=_p'G3Fw  
assets 資產   G K @]61b  
attorney fee 律師費   =#<hT s  
audit 審計   [@= [< _r  
auditor 審計員  
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average 平均數   $0Y&r]'  
average cost 平均成本   X?.bE!3=  
bad debt 壞賬   [hS?d.D   
balance 餘額   [#td  
balance sheet 資產負債表   0\jOg  
bank account 銀行賬戶   ^F~e?^s  
bank balance 銀行結存   GfU+'k;9  
bank charge 銀行手續費   6mBX{-Z[  
bank deposit 銀行存款   Bif A&o%  
bank discount 銀行貼現   b~b(Ed{r  
bank draft 銀行匯票   0{Kl5>Z9M  
bank loan 銀行借款   T}[W')[s  
bank overdraft 銀行透支   8y!fqXm%)  
bankers acceptance 銀行承兌   v-)e
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bankruptcy 破產   XI\aZ\v  
bearer 持票人   vmOXB#7W  
beneficiary 受益人   *ft J(  
bequest 遺產   xM;gF2  
bill 票據   IO xj$?%l  
bill of exchange 匯票   ZZE  
bill of lading 提單   ]+':=&+:  
bills discounted 貼現票據   -H`G6oMOO  
bills payable 應付票據   Z=!
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bills receivable 應收票據   vO{ijHKE  
board of directors 董事會   NI(`o8fN  
bonds 債券    ;.W0Aa  
bonus 紅利   X
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book value 賬面價值   n/8Kb.Vf  
bookkeeper 簿記員   ".xai.trr  
bookkeeping 簿記   dtM
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branch office general ledger 支店往來賬戶   vtmO  
broker 經紀人   5.[{PJ]bq  
brought down 接前   \MtiLaI"  
brought forward 接上頁   e|Sg?ocR  
budget 預算   OqBw&zm  
by-product 副產品   *-|+phim  
by-product sales 副產品銷售   kFM'?L&  
capital 股本   q 8=u.T  
capital income 資本收益   X_'.@q<!CV  
capital outlay 資本支出   ITc/aX  
capital stock 股本   @LL&ggV?  
capital stock certificate 股票   f/;\/Q[Z7  
carried down 移後   &"tce6&
 
carried forward 移下頁   "}SERC7  
cash 現金   iW"L !t#\|  
cash account 現金賬戶   2J4 |7UwJ  
cash in bank 存銀行現金   :GK{JP  
cash on delivery 交貨收款   DAu|`pyC%  
cash on hand 庫存現金   &{]%=stI  
cash payment 現金支付   Xp} vJl   
cash purchase 現購   FOk @W&  
cash sale 現沽   uaPBM<  
cashier 出?#123;員   0"2 
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cashiers check 本票   4(aesZ8h  
certificate of deposit 存款單折   jm-0]ugY&`  
certificate of indebtedness 借據   Jl]]nOBQ/  
certified check 保付支票   ^ Nsl5  
certified public accountant 會計師   gv[7h'}<  
charges 費用   TLSy+x_gX  
charge for remittances 匯水手續費   V
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charter 營業執照   3K?0PRg  
chartered accountant 會計師   %o"Rcw|  
chattles 動產   !7xp<=  
check 支票   u4<r$[]V  
che stub 支票存根   @6j*XF  
closed account 己結清賬戶   /2@%:b)  
closing 結算   Q?a"uei[  
closing entries 結賬紀錄   #Y5I_:k  
closing stock 期末存貨   d(@ A  
closing the book 結賬   phc1AN=[E  
columnar journal 多欄日記賬   g?>AY2f[5  
combination 聯合   b f74 "  
commission 佣金   -8tA~;p
 
commodity 商品   1=;QWb6  
common stock 普通股   j&Hn`G  
company 公司   5./ (fgx>  
compensation 賠償   YjX=@  
compound interest 複利   "q`%d_  
consignee 承銷人   R &4E7wrdP  
consignment 寄銷   R$fna[Xw@/  
consignor 寄銷人   lTB!yF.r|  
consolidated balance sheet 合併資產負債表   .d "+M{I  
consolidated profit and loss account 合併損益表   Dz50,*}J  
consolidation 合併   EORRSP,$2  
construction cost 營建成本   =wj~6:Bf  
construction revenue 營建收入   |?| u-y  
contract 合同   llleo8  
control account 統制賬戶   _#gsR"FZ$  
copyright 版權   wi9|  
corporation 公司   J7\q#]?  
cost 成本   gPwp [  
cost accounting 成本會計   `{wku@  
cost of labour 勞工成本   Hxl,U>za#  
cost of production 生產成本   KB"iF}\P0  
cost of manufacture 製造成本   9/$P_Q:3  
cost of sales 銷貨成本   O5{XT]:  
cost price 成本價格   %8*d)AB:  
credit 貸方   yhdG 93  
credit note 收款通知單   5HbTgNI  
creditor 債權人   dI!/:x  
crossed check 橫線支票   w3w*"M  
current account 往來活期賬戶   j?,*fp8  
current asset 流動資產   Q$vr`yV#=6  
current liability 流動負債   V`M,d~:Pr"  
current profit and loss 本期損益   }}1/Ede{5  
debit 借方   v 2GhR*  
debt 債務   d*>k ]X@G  
debtor 債務人   DXz8C -  
deed 契據   wY.g-3  
deferred assets 遞延資產   668bJ.M\O  
deferred liabilities 遞延負債   nwo!A3w:  
delivery 交貨   l1)pr{A  
delivery expense 送貨費    7q:bBS  
delivery order 出貨單   =Yj[MVn  
demand draft 即期匯票   +=h!?<*C8  
demand note 即期票據   GzXP  
demurrage charge 延期費   "J5Pwvs-  
deposit 存款   4) 3pa*  
deposit slip 存款單   %'T>kz*A  
depreciation 折舊   h<K;VpL6  
direct cost 直接成本   3=l-jGJk  
direct labour 直接人工   XC1lo4|  
director 董事   .:ZXtU  
discount 折扣   Hm*vKFhz  
discount on purchase 進貨折扣   $M `;."
 
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