[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。   93("oBd[s(  
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acceptance 承兌   2Mc3|T4)U  
account 賬戶   S1Wj8P-  
accountant 會計員   F4}]b(L  
accounting 會計   VM GS[qrG  
accounting system 會計制度   v&Yi  
accounts payable 應付賬款   eTI %^ d|  
accounts receivable 應收賬款   *'.|9W  
accumulated profits 累積利益   A }G7l?V&  
adjusting entry ?#123;整記錄   u~7hWiY<2  
adjustment ?#123;整    (C-{B[Y  
administration expense 管理費用   R_W+Ylob  
advances 預付   rb5~XnJk  
advertising expense 廣告費   QdH\LL^8R4  
agency 代理   J>wt(] y  
agent 代理人   : UGZ+  
agreement 契約   M -cTRd-i  
allotments 分配數   @5=oeOg36  
allowance 津貼   I5 o)_nc  
amalgamation 合併   ]HKQDc'  
amortization 攤銷   Pk{_(ybaY  
amortized cost 應攤成本   *}F3M\  
annuities 年金   E4`
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applied cost 已分配成本   "CSsCA$/  
applied expense 已分配費用   2,$8icM  
applied manufacturing expense 己分配製造費用   xu/cq9  
apportioned charge 攤派費用   N..yQ-6x?  
appreciation 漲價   s@&`f{  
article of association 公司章程   :q$.,EZ4#n  
assessment 課稅   =x%dNf$e{W  
assets 資產   dA@]!  
attorney fee 律師費   #I{h\x><?  
audit 審計   2iY3Lsna  
auditor 審計員   <Swt);  
average 平均數   nrL9 E'F'  
average cost 平均成本   AF;)#T <  
bad debt 壞賬   5,3'=mA6  
balance 餘額   >:AARx%  
balance sheet 資產負債表   l4D +Y  
bank account 銀行賬戶   ocqU=^ta  
bank balance 銀行結存   \f]k 
CB  
bank charge 銀行手續費   *W4m3Lq  
bank deposit 銀行存款   "cE7 5  
bank discount 銀行貼現   Tzt8h\Q^z  
bank draft 銀行匯票   `slL%j
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bank loan 銀行借款   ypbe!Y<i]  
bank overdraft 銀行透支   f/ ?_  
bankers acceptance 銀行承兌   O,+1<.;+  
bankruptcy 破產   =e/9&993  
bearer 持票人   3QV*%  
beneficiary 受益人   $:=A'd2  
bequest 遺產   0[RL>;
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bill 票據   4,bv)Im+ `  
bill of exchange 匯票   1t:Q_j0Ym  
bill of lading 提單   0Iw
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bills discounted 貼現票據   s`M9
  
bills payable 應付票據   N|8P )  
bills receivable 應收票據   09X01 X[  
board of directors 董事會   _7Rr=_1}  
bonds 債券   EY^1Y3D w0  
bonus 紅利    AsQ)q  
book value 賬面價值   ;;_,~pI?k  
bookkeeper 簿記員   ^Ew]uN>,  
bookkeeping 簿記   AYt%`Y.!  
branch office general ledger 支店往來賬戶   ^ssK  
broker 經紀人   G! ]k#.^A,  
brought down 接前   Nh8Q b/::  
brought forward 接上頁   %7"q"A r[  
budget 預算   eK6hS_E  
by-product 副產品   g-Mj.owu=  
by-product sales 副產品銷售   8UW^"4  
capital 股本   .R)D3NZp  
capital income 資本收益   S'|,
oUWDb  
capital outlay 資本支出   -MW_|MG  
capital stock 股本   G<At_YS  
capital stock certificate 股票   Uddr~2%(  
carried down 移後   >sfRI]OG  
carried forward 移下頁   9%8"e>~  
cash 現金   ?+_Gs;DGVE  
cash account 現金賬戶   zO~8?jDN4|  
cash in bank 存銀行現金   d:ARf  
cash on delivery 交貨收款   %b%-Ogz;4  
cash on hand 庫存現金   7Fz
A*  
cash payment 現金支付   %j:]^vqFA  
cash purchase 現購   bt"W(m&f  
cash sale 現沽   B:
dB,3,`(  
cashier 出?#123;員   !Z`j2 e}  
cashiers check 本票    I~q
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certificate of deposit 存款單折   aDq5C-MzG  
certificate of indebtedness 借據   vX{J' H]u  
certified check 保付支票   J,V9k[88  
certified public accountant 會計師   iWRH{mK  
charges 費用   `s"'r !  
charge for remittances 匯水手續費   }O/U;4Z  
charter 營業執照   5A%w 8Qv  
chartered accountant 會計師   UM!ENI|  
chattles 動產   KX!T8+Y  
check 支票   *}
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che stub 支票存根   G,$PV e*  
closed account 己結清賬戶   !Nu<xq@!  
closing 結算   z8jk[5z  
closing entries 結賬紀錄   AuUde$l_  
closing stock 期末存貨   L; T8?+x  
closing the book 結賬   u6M.'  
columnar journal 多欄日記賬   TkE 8D n  
combination 聯合   Fw/6?:C}O6  
commission 佣金   O!zV)^r  
commodity 商品   ,`wXg  
common stock 普通股   ~Fe${2
 
company 公司   ,LTH;<zB)  
compensation 賠償   s8QMewU  
compound interest 複利   (hTCK8HK  
consignee 承銷人   c ;%_EN%  
consignment 寄銷   {FO;Yg'  
consignor 寄銷人   hhSy0  
consolidated balance sheet 合併資產負債表   dA-2%u J  
consolidated profit and loss account 合併損益表   RSr %n1  
consolidation 合併   _.>QEh5"5  
construction cost 營建成本   8;z6=.4xtg  
construction revenue 營建收入   V_>\9m  
contract 合同   pwO>h>ik  
control account 統制賬戶   * 1T&  
copyright 版權   {_b%/eR1  
corporation 公司   M8INk,si  
cost 成本   `Y BC   
cost accounting 成本會計   I'\kFjc  
cost of labour 勞工成本   kUq=5Y `D  
cost of production 生產成本   9!f/aI  
cost of manufacture 製造成本   AcS|c:3MUy  
cost of sales 銷貨成本   P1zKsY,l$<  
cost price 成本價格   bsuus R9W  
credit 貸方   1)9sf0LyU  
credit note 收款通知單   ]Gpxhg  
creditor 債權人   >C7r:%  
crossed check 橫線支票   Q<z_/j9  
current account 往來活期賬戶   _6O\W%it  
current asset 流動資產   P6E3-?4j  
current liability 流動負債   3Th'paMG  
current profit and loss 本期損益   -c(F 1l  
debit 借方   xHoKo  
debt 債務   0F@"b{&0  
debtor 債務人   Acnl^x7Y1  
deed 契據   |B.0T dF  
deferred assets 遞延資產   &Q+Ln,(&L  
deferred liabilities 遞延負債   =6woWlfb  
delivery 交貨   >GQEqXs  
delivery expense 送貨費   Z&ZP"P4  
delivery order 出貨單   aJYgzr,  
demand draft 即期匯票   3l)hyVf&  
demand note 即期票據   T~QWRBO  
demurrage charge 延期費   =Qh\D  
deposit 存款   Fp@TCP e#  
deposit slip 存款單   &L#UGp$,  
depreciation 折舊   +cIUGFp}  
direct cost 直接成本   kdCUORMK  
direct labour 直接人工   6WV\}d:  
director 董事   !g Z67  
discount 折扣   m6n?bEl6I  
discount on purchase 進貨折扣   =jlt5 z  
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