[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。    [ J4n%  
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acceptance 承兌   fd$nAE  
account 賬戶   VS3lz?o?6g  
accountant 會計員   P'^& SK  
accounting 會計   A1n4R  
accounting system 會計制度   Q^*4
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accounts payable 應付賬款   .d6b?t  
accounts receivable 應收賬款   |$g} &P8;  
accumulated profits 累積利益   _Kbj?j  
adjusting entry ?#123;整記錄   gx8i|]  
adjustment ?#123;整   57KrDxE}  
administration expense 管理費用   o)n=n!A  
advances 預付   G  > t  
advertising expense 廣告費   3_8W5J3I  
agency 代理   ,Xxp]*K2  
agent 代理人   2!R+5^Iy  
agreement 契約   
p'A43  
allotments 分配數   "}vxHN#  
allowance 津貼   _nM 7SK  
amalgamation 合併   !v8](UI8-  
amortization 攤銷   |w{C!Q8l  
amortized cost 應攤成本   L;WFHIE  
annuities 年金   U F$O@l  
applied cost 已分配成本   Xl:.`{5L  
applied expense 已分配費用   GI@;76Qf  
applied manufacturing expense 己分配製造費用   EQ.K+d*K][  
apportioned charge 攤派費用   D#A6s32a  
appreciation 漲價   H@b4(6  
article of association 公司章程   OF2W UcQ  
assessment 課稅   U>sEFzBup  
assets 資產   .>Qa3,v5  
attorney fee 律師費   Shv$"x:W  
audit 審計   KciN"g|X  
auditor 審計員   E 02Y,C  
average 平均數   "L!U7|9J  
average cost 平均成本   BS ]:w(}[  
bad debt 壞賬   O`5hjq#  
balance 餘額   C80< L5\  
balance sheet 資產負債表   =WHI/|&  
bank account 銀行賬戶   U }AIOtUw  
bank balance 銀行結存   I E{:{b\  
bank charge 銀行手續費   U9K'O !i>  
bank deposit 銀行存款   [.}Uzx  
bank discount 銀行貼現   upZtVdd  
bank draft 銀行匯票   DIfQ~O+u  
bank loan 銀行借款   WZTAXOw  
bank overdraft 銀行透支   j+rY  
bankers acceptance 銀行承兌   :5BCW68l e  
bankruptcy 破產   Te`@{>  
bearer 持票人   i[ >U#5  
beneficiary 受益人   `sDLxgwI  
bequest 遺產   UB +7]S  
bill 票據   CI-1>= "OE  
bill of exchange 匯票   nM ?Nf}  
bill of lading 提單   $E.Fgy:G  
bills discounted 貼現票據   mi.,Z`]o  
bills payable 應付票據   uEf= Vj}G  
bills receivable 應收票據   ^!x! F  
board of directors 董事會   7&9w_iCkV  
bonds 債券   IMBj
I#\  
bonus 紅利   9aNOfs8(  
book value 賬面價值   5E*Qqe  
bookkeeper 簿記員   UNK.39  
bookkeeping 簿記   t2YB(6w+xg  
branch office general ledger 支店往來賬戶   D/JSIDd  
broker 經紀人   SUv'cld  
brought down 接前   J_fs}Y1q\  
brought forward 接上頁   G&@d J &B  
budget 預算   B"zB=Aw  
by-product 副產品   b(CO7/e>  
by-product sales 副產品銷售   ;9~ WB X"  
capital 股本   \
XYidj  
capital income 資本收益   &]GR
*a  
capital outlay 資本支出   c*]f#yr?  
capital stock 股本   {bR2S&=OmK  
capital stock certificate 股票   u!&T}i:  
carried down 移後   ?@7!D8$9  
carried forward 移下頁   ,k=8|=aF  
cash 現金   JWYe~  
cash account 現金賬戶   `<g6^P  
cash in bank 存銀行現金    dpK-  
cash on delivery 交貨收款   tv
`b##  
cash on hand 庫存現金   e!o\AB%d  
cash payment 現金支付   j S[#R_  
cash purchase 現購   mRm}7p  
cash sale 現沽   ij!
],  
cashier 出?#123;員   Kn<+Au_]L  
cashiers check 本票   O9E:QN<U`*  
certificate of deposit 存款單折   @}:E{J#g  
certificate of indebtedness 借據   /]_|uN)Q  
certified check 保付支票  
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certified public accountant 會計師   dJ/gc"7aO  
charges 費用   [ZC\8tP`V  
charge for remittances 匯水手續費   ZNM9@;7  
charter 營業執照   UCK;?]  
chartered accountant 會計師   !icI Rqcf=  
chattles 動產   iF":c}$.  
check 支票   _ E-\aS{  
che stub 支票存根   ^1vKhO+p$  
closed account 己結清賬戶   l qwy5#  
closing 結算   $v[mIR  
closing entries 結賬紀錄   U#] J5'i  
closing stock 期末存貨   MG~Z)+g=y  
closing the book 結賬   <\fA}b  
columnar journal 多欄日記賬   x,]x>Up  
combination 聯合   GlTpK^
.  
commission 佣金   JqZt1um  
commodity 商品   HA,8O[jon  
common stock 普通股   B@NBN&Fr  
company 公司   ]s\vc:cc?  
compensation 賠償   4}k@p>5v'  
compound interest 複利   hc[J,yG  
consignee 承銷人   |JF,n~n  
consignment 寄銷   6W{N w<  
consignor 寄銷人   W]DGt|JP  
consolidated balance sheet 合併資產負債表   n6.Z{Q'b  
consolidated profit and loss account 合併損益表   \#LDX,=  
consolidation 合併   qg=`=]j  
construction cost 營建成本   dKCl#~LAI'  
construction revenue 營建收入  
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contract 合同   t-o,iaPG3  
control account 統制賬戶   TukhGgmF  
copyright 版權   |aAyWK S  
corporation 公司   <5}I6R;  
cost 成本   ~3M8"}X;L  
cost accounting 成本會計   iE HWD.u  
cost of labour 勞工成本   VevG 64o  
cost of production 生產成本   yj#FO'UY  
cost of manufacture 製造成本   wdfbl_`T  
cost of sales 銷貨成本   )W>$_QxbN  
cost price 成本價格   DbLo{mFEIj  
credit 貸方   | 9\i+)C  
credit note 收款通知單   *?d\Zcj85[  
creditor 債權人   d~rA`!s7`  
crossed check 橫線支票   X-fWdoN @-  
current account 往來活期賬戶   fS/:OnH  
current asset 流動資產   E;{CoL  
current liability 流動負債   [j5+PV  
current profit and loss 本期損益   }4!}vkVx  
debit 借方   `^[Tu 1  
debt 債務   >6jal?4u-  
debtor 債務人   q[W6I9  
deed 契據   e)B1)c8s  
deferred assets 遞延資產   BJb,  
deferred liabilities 遞延負債   T9&{s-3*  
delivery 交貨    %G\nl  
delivery expense 送貨費   MD;Z UAX<  
delivery order 出貨單   &g&,~Y/z;  
demand draft 即期匯票   "qF/7`e[  
demand note 即期票據   3^%2,  
demurrage charge 延期費   5I1YB+$}e  
deposit 存款   } % Ie  
deposit slip 存款單   |8~)3P k  
depreciation 折舊   YW6a?f^!  
direct cost 直接成本   bRyxP2  
direct labour 直接人工   K mH))LIv  
director 董事   6q8}8;STTY  
discount 折扣   Um\HX6  
discount on purchase 進貨折扣   i0/QfB%O  
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