[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
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acceptance 承兌  
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account 賬戶   I)r6*|mz  
accountant 會計員   %X%f0J  
accounting 會計   If'N0^'W  
accounting system 會計制度   :iQJ
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accounts payable 應付賬款   q%]5/.J  
accounts receivable 應收賬款   )/OIzbA3#  
accumulated profits 累積利益   2pSp(@N3  
adjusting entry ?#123;整記錄   L7xiq{t`Y  
adjustment ?#123;整   C+t
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administration expense 管理費用   zc,X5R1  
advances 預付   A5%Now;.cf  
advertising expense 廣告費   Su +<mW  
agency 代理   5UK}AkEe&x  
agent 代理人   KRP6b:+4L  
agreement 契約   auY?Cj'"fs  
allotments 分配數   XC}2GHO<  
allowance 津貼   *
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amalgamation 合併   KMl3`+i  
amortization 攤銷   :zO ;E+s  
amortized cost 應攤成本   \]S)PDqR  
annuities 年金   dg+"G|nr  
applied cost 已分配成本   I-kK^_0mV<  
applied expense 已分配費用   3(*vZ  
applied manufacturing expense 己分配製造費用   m|]"e@SF2  
apportioned charge 攤派費用   /%{CJ0Y  
appreciation 漲價   o(D_ /]'8  
article of association 公司章程    fNyXDCl  
assessment 課稅   +OSSgY$  
assets 資產   q"f7$  
attorney fee 律師費   #0^a-47PA<  
audit 審計   I.SMn,N  
auditor 審計員   a%an={  
average 平均數   #a]\3X  
average cost 平均成本   ~~p )_  
bad debt 壞賬   *rV{(%\m  
balance 餘額   D&],.N  
balance sheet 資產負債表   B~O<?@]d  
bank account 銀行賬戶   oIE3`\xS  
bank balance 銀行結存   *W 04$N  
bank charge 銀行手續費   DwTVoCC  
bank deposit 銀行存款   fX1Ib$v  
bank discount 銀行貼現   \,!Qo*vj  
bank draft 銀行匯票   o?#-Tk b  
bank loan 銀行借款   V-63   
bank overdraft 銀行透支   (&_~eYZU  
bankers acceptance 銀行承兌   ybIqn0&[  
bankruptcy 破產   9sv#TT5V  
bearer 持票人   3?!c<^"e  
beneficiary 受益人   :#N]s  
bequest 遺產   01]W@\(  
bill 票據   8ddBQfCY  
bill of exchange 匯票   }p8iq  
bill of lading 提單   ;1r|Bx
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bills discounted 貼現票據   mMCd  
bills payable 應付票據   {t]8#[lo  
bills receivable 應收票據   &C?4'e  
board of directors 董事會   ^7*zi_Q  
bonds 債券   Tj6Czq=*%T  
bonus 紅利   F"' (i  
book value 賬面價值   DW)81*~g  
bookkeeper 簿記員   UzV78^:,iD  
bookkeeping 簿記   Jr(Z Ym'  
branch office general ledger 支店往來賬戶   q[. p(6:  
broker 經紀人   =66'33l 2  
brought down 接前   p@@* F+  
brought forward 接上頁   .GCJA`0h  
budget 預算   .[?2_e#9%  
by-product 副產品   4`+R |"4  
by-product sales 副產品銷售   w,<n5dMv  
capital 股本   _.m|Ml,`{  
capital income 資本收益   @)ls+}=Y  
capital outlay 資本支出   v++&%  
capital stock 股本   L/N%ft]!T  
capital stock certificate 股票   Ju"c!vu~  
carried down 移後   sWVapup?  
carried forward 移下頁   wS|hc+1  
cash 現金   ))7CqN  
cash account 現金賬戶   fUq #mkq}  
cash in bank 存銀行現金   W*u$e8i7  
cash on delivery 交貨收款   TCkMJs?  
cash on hand 庫存現金   E$v!Z;A  
cash payment 現金支付   yy`XtJBWWs  
cash purchase 現購   ]#'&x%m  
cash sale 現沽   py%:,hi  
cashier 出?#123;員   xd+aO=)Td  
cashiers check 本票   4S* X=1  
certificate of deposit 存款單折   GgtYO
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certificate of indebtedness 借據   /3;]e3x  
certified check 保付支票   '*G8;91u  
certified public accountant 會計師   srS)"Jt  
charges 費用   }:]CXrdg>  
charge for remittances 匯水手續費   Fj`K$K?  
charter 營業執照   fBBtS S  
chartered accountant 會計師   o"p['m*g  
chattles 動產   {m_ y<  
check 支票   7T(&DOGZ  
che stub 支票存根   !-JvVdM;(  
closed account 己結清賬戶   qv<^%7gq  
closing 結算   l4& l)4Rx  
closing entries 結賬紀錄   qsYg %Z  
closing stock 期末存貨   vm=d?*cR  
closing the book 結賬   c1 j@*6B  
columnar journal 多欄日記賬   onIZ&wrk  
combination 聯合   l,UOP[j  
commission 佣金   {r#uD5NJ/  
commodity 商品   ,@zw  
common stock 普通股   kR8,E6Up  
company 公司   p&
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compensation 賠償   9&Z+K'$=  
compound interest 複利   nL]eGC  
consignee 承銷人   Io{BO.K*Y  
consignment 寄銷   rrG}; A  
consignor 寄銷人   jcRe),  
consolidated balance sheet 合併資產負債表   @yF>=5z:  
consolidated profit and loss account 合併損益表   DbYnd%k*4  
consolidation 合併   uF[~YJ>  
construction cost 營建成本   $dsLU5]1o  
construction revenue 營建收入   4rpry@1  
contract 合同   tHr4/  
control account 統制賬戶   ` ^;J<l  
copyright 版權   ^,`]Q)P^  
corporation 公司   yqP=6   
cost 成本   .S] *A b  
cost accounting 成本會計   hd`jf97*  
cost of labour 勞工成本   jrX`_Y  
cost of production 生產成本   `r0lu_.$]4  
cost of manufacture 製造成本   |fo#pwX  
cost of sales 銷貨成本   BQB<+o'  
cost price 成本價格   h\+8eeIl  
credit 貸方   4P#4RB  
credit note 收款通知單   7vc4 JO]  
creditor 債權人   =>@ X+4Kb  
crossed check 橫線支票   ^4et; F%  
current account 往來活期賬戶   qI<c47d;q  
current asset 流動資產   CV 2#G*  
current liability 流動負債   zT93Sb  
current profit and loss 本期損益   8EBd`kiq  
debit 借方   C 1)+^{7ef  
debt 債務   ]2A2<Q_,  
debtor 債務人   #+$PD`j  
deed 契據   v@{VQVx  
deferred assets 遞延資產   imB/P M  
deferred liabilities 遞延負債   s|X_:3\x  
delivery 交貨   _9?v?mL5;  
delivery expense 送貨費   FU;a {irB  
delivery order 出貨單   CZ =]0zB  
demand draft 即期匯票   p$` ^A  
demand note 即期票據   :SY,;..3e  
demurrage charge 延期費   ^oNcZK>  
deposit 存款   vI:_bkii  
deposit slip 存款單   _nSEp>]L  
depreciation 折舊   tTh4L8fO  
direct cost 直接成本   T&}KUX~Q/  
direct labour 直接人工   XV,ce~ro[  
director 董事   6P)DM  
discount 折扣   b;NVvc(  
discount on purchase 進貨折扣   X1BqN+=@9  
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