[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。   Z}>;@c  
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acceptance 承兌   z?|bs?HKS  
account 賬戶   )g3c-W=  
accountant 會計員   9}fez)m:g0  
accounting 會計   )_o^d>$da  
accounting system 會計制度   JlRNJ#h>  
accounts payable 應付賬款   ~P~q'   
accounts receivable 應收賬款   4_'BoU4  
accumulated profits 累積利益   ICe;p V  
adjusting entry ?#123;整記錄   i;|I;5tC  
adjustment ?#123;整    i?e
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administration expense 管理費用   lU$0e09  
advances 預付   h>!9N dzG  
advertising expense 廣告費   {/aHZ<I&^h  
agency 代理   C,LosAd  
agent 代理人   "K+EZ%~<  
agreement 契約   "}-S%v`)z  
allotments 分配數   QJjk#*?,|  
allowance 津貼   ,\RR@~u'  
amalgamation 合併   ; /+U.I%z  
amortization 攤銷   em- <V5fb  
amortized cost 應攤成本   $2}%3{<j  
annuities 年金   08%Bx~88_%  
applied cost 已分配成本   R)isWw4  
applied expense 已分配費用   '
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applied manufacturing expense 己分配製造費用   G)Y,*.,  
apportioned charge 攤派費用   =WZ@{z9J  
appreciation 漲價   <viC~=k;  
article of association 公司章程   2vsV:LS.  
assessment 課稅   `(I$_RSE")  
assets 資產   Y"m(hs$  
attorney fee 律師費   )_4( )#3  
audit 審計   PqF&[ M<)  
auditor 審計員   jPZpJ:  
average 平均數   DpT$19Q+  
average cost 平均成本   F=#V/ #ia  
bad debt 壞賬   '^$+G0jv  
balance 餘額    /Ah&d@b  
balance sheet 資產負債表   N&Ho$,2s  
bank account 銀行賬戶   SQx&4R.  
bank balance 銀行結存   ~ ^   
bank charge 銀行手續費   .`v%9-5v  
bank deposit 銀行存款   =]"I0G-s!
 
bank discount 銀行貼現   5nsoWqnE8  
bank draft 銀行匯票    j},i=v  
bank loan 銀行借款   _F|}=^Z`  
bank overdraft 銀行透支   e:C4f  
bankers acceptance 銀行承兌   'ShK7j$  
bankruptcy 破產   SR?(z  
bearer 持票人   .|s,':hA  
beneficiary 受益人   iy]?j$B$  
bequest 遺產   $p$p C/:%  
bill 票據   n}(A4^=4KQ  
bill of exchange 匯票   B##X94aTT  
bill of lading 提單   n5IQKYrg  
bills discounted 貼現票據   %k )H7nj  
bills payable 應付票據   6f ?,v5  
bills receivable 應收票據   |')PQ  
board of directors 董事會  
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bonds 債券   !7MRHI/0C  
bonus 紅利   'V&Uh]>  
book value 賬面價值   QgQ$>  
bookkeeper 簿記員   pv-c>8Wb6  
bookkeeping 簿記   1)z Xv  
branch office general ledger 支店往來賬戶   ;ny9q  
broker 經紀人   J1~E*t^
  
brought down 接前   >s0![coz  
brought forward 接上頁   #h4FLF_w  
budget 預算    jIH^  
by-product 副產品   Y~UAE.  
by-product sales 副產品銷售   Dh?I  
capital 股本   [+xsX
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capital income 資本收益   J.M&Vj:  
capital outlay 資本支出   woBx609Aak  
capital stock 股本   X ,^([$  
capital stock certificate 股票   gw[Eu>I  
carried down 移後   0(:SEiz6s  
carried forward 移下頁   %%>nM'4<  
cash 現金   |\G^:V[.  
cash account 現金賬戶   0\B{~1(^  
cash in bank 存銀行現金   9n;6zVV%`  
cash on delivery 交貨收款   FU >KiBV#  
cash on hand 庫存現金   ]t`SCsoo  
cash payment 現金支付   RwOOe7mv  
cash purchase 現購   \x]\W#C  
cash sale 現沽   Qx8(w"k*  
cashier 出?#123;員   e3~{l~R
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cashiers check 本票   @h!Z0}dX(  
certificate of deposit 存款單折   jC{KI!kPt  
certificate of indebtedness 借據   7C,giCYU  
certified check 保付支票   }*xjO/Ey  
certified public accountant 會計師   ~T-uk  
charges 費用   A>2_I)  
charge for remittances 匯水手續費   N~l*//Ep  
charter 營業執照   N)R5# JX  
chartered accountant 會計師   }f?[m&<  
chattles 動產   A~<!@`NjB  
check 支票   LyWY\K a  
che stub 支票存根   +{V`{'  
closed account 己結清賬戶   y1Z>{SDiq  
closing 結算   5Pn.c!  
closing entries 結賬紀錄   +jF2{"  
closing stock 期末存貨   ~&Ne P  
closing the book 結賬   _N^w5EBC]  
columnar journal 多欄日記賬   BI%XF 9{  
combination 聯合    HG?+b  
commission 佣金   yGAFQ|+  
commodity 商品   Y68A+ B.  
common stock 普通股   g3>>gu#0DC  
company 公司   mTxqcQc:7  
compensation 賠償   g
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compound interest 複利   #5z0~Mg-X  
consignee 承銷人   ,I x>.^|  
consignment 寄銷   *qk7e[IP  
consignor 寄銷人   iRlZWgj4^  
consolidated balance sheet 合併資產負債表   X~D[CwA|`  
consolidated profit and loss account 合併損益表   bp=r]nO  
consolidation 合併   n-l_PhPQ`  
construction cost 營建成本   vIOGDI>  
construction revenue 營建收入   -n"wXOx3  
contract 合同   W&%,XwkQ  
control account 統制賬戶   c$7~EP  
copyright 版權   OoH-E.lp  
corporation 公司   xUsL{24  
cost 成本   -$[&{.B.  
cost accounting 成本會計   111A e*U  
cost of labour 勞工成本   H)7v$A,5%  
cost of production 生產成本   2HN*j~>i~  
cost of manufacture 製造成本   6WGg_x?3  
cost of sales 銷貨成本   C)EP;5k'!\  
cost price 成本價格   L-D4>+  
credit 貸方   :,Y
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credit note 收款通知單   D_
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creditor 債權人   5}ftiy[Yc  
crossed check 橫線支票   w3);ZQ|  
current account 往來活期賬戶   DR}I+<*%aD  
current asset 流動資產   b&&l  
current liability 流動負債   2(@2z[eKr  
current profit and loss 本期損益   nk%v|ZxoFv  
debit 借方   7)
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debt 債務   :e;6oC*"q  
debtor 債務人   T[k$[  
deed 契據   \?T9v  
deferred assets 遞延資產   k/
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deferred liabilities 遞延負債   F! ztU8,  
delivery 交貨   $$1t4=Pz  
delivery expense 送貨費   i:0v6d
  
delivery order 出貨單   *0!p_Hco  
demand draft 即期匯票   C`g "Mk8  
demand note 即期票據   \\KjiT'  
demurrage charge 延期費   D48e30  
deposit 存款   4i)5=H  
deposit slip 存款單   %N<5ST>(  
depreciation 折舊   Lxv4w  
direct cost 直接成本  
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direct labour 直接人工   bAZoi0LR  
director 董事   yT@Aj;X0v  
discount 折扣   JpC=ACF  
discount on purchase 進貨折扣   >U{iof<  
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