[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。   YC#N],#  
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acceptance 承兌   DVxW2J  
account 賬戶   ^)Xl7d|m+  
accountant 會計員   oL Eqy  
accounting 會計   w,dDA2,  
accounting system 會計制度   3z9}cOFq]z  
accounts payable 應付賬款   6q ._8%  
accounts receivable 應收賬款   WpE\N0Yg  
accumulated profits 累積利益   H: Rd4dl,  
adjusting entry ?#123;整記錄   i-)OY,  
adjustment ?#123;整   UD`bK a`E  
administration expense 管理費用   :R+}[|FV  
advances 預付   ~=~|@K  
advertising expense 廣告費   4QODuyl2H  
agency 代理   !6hUTjhW7z  
agent 代理人   ; F% 3b47  
agreement 契約   iJE $3  
allotments 分配數   :@zz5MB5@  
allowance 津貼   >%k:++b{  
amalgamation 合併   [V_Z9-f*  
amortization 攤銷   eO#Kn'5  
amortized cost 應攤成本   _NQMi4 V(  
annuities 年金   UU')V   
applied cost 已分配成本   '+LbFGrO3  
applied expense 已分配費用   6('2.^8  
applied manufacturing expense 己分配製造費用   =n>&Bl-Bl  
apportioned charge 攤派費用   ~;nh|v/e  
appreciation 漲價   !, Y1FC  
article of association 公司章程   fQcJyX  
assessment 課稅   $s-/![ 6  
assets 資產   4{JoeIRyz  
attorney fee 律師費   };"-6e/9  
audit 審計   `,|"rn#S  
auditor 審計員   "w.gP8`  
average 平均數   +jQHf-l  
average cost 平均成本   &@CcH_d*  
bad debt 壞賬   +6tj w 6  
balance 餘額   NO5\|.,Z  
balance sheet 資產負債表   Z _W.
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bank account 銀行賬戶   ?S^ U-.`  
bank balance 銀行結存   !5lb+%7  
bank charge 銀行手續費   X6I"&yct  
bank deposit 銀行存款   EaaLN<i@0  
bank discount 銀行貼現   34S0W]V  
bank draft 銀行匯票   ,TL 8`  
bank loan 銀行借款   zvjp]yTx"  
bank overdraft 銀行透支   Kx,#Wg{H  
bankers acceptance 銀行承兌   5Fa.X|R~  
bankruptcy 破產   T%|{Qo<j  
bearer 持票人   F(+,M~  
beneficiary 受益人   
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bequest 遺產   BZHba8c(  
bill 票據   XFJGL!wWm[  
bill of exchange 匯票   /BEE.`6yI5  
bill of lading 提單   LsB|}
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bills discounted 貼現票據   <y
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bills payable 應付票據   [t #xX59  
bills receivable 應收票據   ?wM{NVt#-  
board of directors 董事會   F/33# U  
bonds 債券   h`Ld%iN\  
bonus 紅利  
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book value 賬面價值   #Bu W  
bookkeeper 簿記員   klpYtQ  
bookkeeping 簿記   *?Hc8y-dG,  
branch office general ledger 支店往來賬戶   t!^ j0q  
broker 經紀人   m5i?<Ko@  
brought down 接前   v+\&8)W=  
brought forward 接上頁   tZ|0w Pp  
budget 預算   h"O4r8G}  
by-product 副產品   g~ub
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by-product sales 副產品銷售   JK.<(=y\  
capital 股本   FYe#x]ue  
capital income 資本收益   #R^^XG`1  
capital outlay 資本支出   2h=QJgpCG  
capital stock 股本   o USv)G.zb  
capital stock certificate 股票   =(]yl_  
carried down 移後   :{7gZ+*  
carried forward 移下頁   2iX57-6Ub  
cash 現金   pAdx 6  
cash account 現金賬戶   faTp|T`nY  
cash in bank 存銀行現金   Xg<R+o  
cash on delivery 交貨收款   sKu/VAh x  
cash on hand 庫存現金   wlC7;u  
cash payment 現金支付   Cpg>5N~;L  
cash purchase 現購    (zIWJJw  
cash sale 現沽   RX])#=Cs  
cashier 出?#123;員   QYB66g:  
cashiers check 本票   $X\deJ1Hi  
certificate of deposit 存款單折   |f+`FOliP  
certificate of indebtedness 借據   rf\/Y"D  
certified check 保付支票   ,M?K3lG\g[  
certified public accountant 會計師   C3k[ipCN  
charges 費用   e-E0Bp  
charge for remittances 匯水手續費   5EX Ghc'  
charter 營業執照   a8w/#!^34  
chartered accountant 會計師   PNgdWf3  
chattles 動產   zEBUR%9  
check 支票   ] Hiw+5n  
che stub 支票存根   q0t}  
closed account 己結清賬戶   [H4)p ,R  
closing 結算   ,#V}qSKUS  
closing entries 結賬紀錄   yiO/0nMp  
closing stock 期末存貨   BmhIKXE{*  
closing the book 結賬   k`(Cwp{Oc  
columnar journal 多欄日記賬   n[E/O}3& /  
combination 聯合   *xV  
commission 佣金   <>71;%e ;'  
commodity 商品   G4<M@ET  
common stock 普通股   lnQfpa8j  
company 公司   :P/0"  
compensation 賠償   T8t_+|( G  
compound interest 複利   G2 {R5F !  
consignee 承銷人   wdMVy=SS  
consignment 寄銷   !,Uzt1K:  
consignor 寄銷人   L]e@./C$  
consolidated balance sheet 合併資產負債表   -hU1wX%U  
consolidated profit and loss account 合併損益表   N+nv#]{  
consolidation 合併   p|0ZP6!|  
construction cost 營建成本   *]K/8MbiF  
construction revenue 營建收入   Of gmJ(%  
contract 合同   bdYx81  
control account 統制賬戶   =6O<1<[y  
copyright 版權   -Cc2| ~n  
corporation 公司   lHI?GiB@  
cost 成本   cOoF +hz0O  
cost accounting 成本會計   (k$KUP  
cost of labour 勞工成本   ]_js-+w6  
cost of production 生產成本   0J z|BE3Y  
cost of manufacture 製造成本   aH'=k?Of;  
cost of sales 銷貨成本   [
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cost price 成本價格   \Y$@$)   
credit 貸方   8{B]_: -:  
credit note 收款通知單   :p
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creditor 債權人   Xaw&41K  
crossed check 橫線支票   w:3CWF4q]
 
current account 往來活期賬戶   c2~oPUj  
current asset 流動資產   c`s ]ciC  
current liability 流動負債   kP[LS1}*  
current profit and loss 本期損益    /oC@:7  
debit 借方   60XTdJkDkA  
debt 債務   `
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debtor 債務人   79d<,q;uR  
deed 契據   rp_Aw  
deferred assets 遞延資產   / 0ra]}[(  
deferred liabilities 遞延負債   3R?6{.  
delivery 交貨   ;y]BXW&l&  
delivery expense 送貨費   !.cno&  
delivery order 出貨單   9Ac4'L  
demand draft 即期匯票   ["BD,mB  
demand note 即期票據   L IN$Y  
demurrage charge 延期費   j}aU*p~N  
deposit 存款   f\X7h6k8{  
deposit slip 存款單   KYM%U"jD  
depreciation 折舊   8dlhL8#  
direct cost 直接成本   ?656P=b)  
direct labour 直接人工   uGY(`  
director 董事   $TY1'#1U;  
discount 折扣   PM8*/4Cu.5  
discount on purchase 進貨折扣   /L; c -^  
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