[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。   &NiDv   
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acceptance 承兌   H/'tSb  
account 賬戶   26un=  
accountant 會計員   +"rZ<i  
accounting 會計   UO$z_ p]w  
accounting system 會計制度   EeC5HgIU'C  
accounts payable 應付賬款   hGyi@0  
accounts receivable 應收賬款   OnFx8r:q@%  
accumulated profits 累積利益   X'4e)E3*O  
adjusting entry ?#123;整記錄   OJe#s;oH  
adjustment ?#123;整   r
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administration expense 管理費用   (cJb/|?3  
advances 預付   }8J77[>/  
advertising expense 廣告費   Rdao  
agency 代理   &niROM,;K  
agent 代理人   3D70`u  
agreement 契約   JVE]Qb_  
allotments 分配數   5#/"0:2  
allowance 津貼   ?<VahDBS+A  
amalgamation 合併   Vvu+gP'z.  
amortization 攤銷   !^BXai/  
amortized cost 應攤成本   }3 NGMGu$  
annuities 年金   .PBma/w W  
applied cost 已分配成本   C^I
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applied expense 已分配費用   nsk`nck  
applied manufacturing expense 己分配製造費用   1"{3v@yi  
apportioned charge 攤派費用   3Qmok@4e)  
appreciation 漲價   'PTWC.C?9  
article of association 公司章程   e{@TR x  
assessment 課稅   j4RM'_*G  
assets 資產   }<`Mn34@  
attorney fee 律師費   d4<Ic#  
audit 審計   gn"_()8cT  
auditor 審計員    4KF 1vw  
average 平均數   OO5k_J  
average cost 平均成本   fdP[{.$?(  
bad debt 壞賬   (:W=8G,p  
balance 餘額   4Sv&iQ=vh  
balance sheet 資產負債表   b$)b/=2  
bank account 銀行賬戶   C'3/B)u}l  
bank balance 銀行結存   2^N 4(
 
bank charge 銀行手續費   qg?O+-+  
bank deposit 銀行存款   tn};[r  
bank discount 銀行貼現   4hwU
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bank draft 銀行匯票   6'd=% V  
bank loan 銀行借款   [P`t8  
bank overdraft 銀行透支   Pda(O;aNU  
bankers acceptance 銀行承兌    13(JW  
bankruptcy 破產   /]4[b!OTJ  
bearer 持票人   }l{r9ti  
beneficiary 受益人   Z7?C^m  
bequest 遺產   bj^YB,iSM  
bill 票據   ;,GE!9HW  
bill of exchange 匯票   hp?hb-4l  
bill of lading 提單  
X?5M)MP+I  
bills discounted 貼現票據   !Tuc#yFw  
bills payable 應付票據   _KVge)j  
bills receivable 應收票據   D(6d#c  
board of directors 董事會   %9hz z5#  
bonds 債券   Zn&S7a>7  
bonus 紅利   )  9h5a+Z  
book value 賬面價值   dE9xan  
bookkeeper 簿記員   y1P KoN|K  
bookkeeping 簿記   Q.:SIBP  
branch office general ledger 支店往來賬戶   T.nY>Q8  
broker 經紀人   AK%2#}k.  
brought down 接前   > E
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brought forward 接上頁   G\3@QgyQ  
budget 預算   G3vKA&KZ  
by-product 副產品   s\g"~2+  
by-product sales 副產品銷售   Enr8"+.(  
capital 股本    ((L=1]w  
capital income 資本收益   F/;uN5{o  
capital outlay 資本支出   bm9@A]yP  
capital stock 股本   <wV?B9j  
capital stock certificate 股票   dX
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carried down 移後   aV3:wp]Gn  
carried forward 移下頁   iDej{95  
cash 現金   7A@GNA  
cash account 現金賬戶   ;QbM VY  
cash in bank 存銀行現金   +:@HJ XwK  
cash on delivery 交貨收款   d;UP|c>2  
cash on hand 庫存現金   =9@{U2 =l  
cash payment 現金支付   nE+OBdl  
cash purchase 現購   *cn,[  
cash sale 現沽   vL~nJv  
cashier 出?#123;員   Oi#F  
cashiers check 本票   G/ToiUY  
certificate of deposit 存款單折   ?:F#WDD  
certificate of indebtedness 借據   MzLnD D^  
certified check 保付支票   k@r%>Ul@  
certified public accountant 會計師   >g8H  
charges 費用   |#^##^cF/  
charge for remittances 匯水手續費   IfF@$eO  
charter 營業執照   `0a=A#]1o  
chartered accountant 會計師   "bZ{W(h  
chattles 動產   YI!ecx%/4  
check 支票   A?I/[zkc  
che stub 支票存根   }nNZp  
closed account 己結清賬戶   ]#>;C:L  
closing 結算   YB{hQ<W
 
closing entries 結賬紀錄   b z3&  
closing stock 期末存貨   QTX5F5w  
closing the book 結賬   &wc%mQV  
columnar journal 多欄日記賬   )i@j``P  
combination 聯合   (}1 gO  
commission 佣金   9AQMB1D*v4  
commodity 商品   []R`h*#  
common stock 普通股   }S84^2
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company 公司   hkOhY3K5  
compensation 賠償   >D20f<w(H  
compound interest 複利   & qfnCM0Y  
consignee 承銷人   \[</|]'[  
consignment 寄銷   5&V0(LT]C  
consignor 寄銷人   3D<s
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consolidated balance sheet 合併資產負債表   f4F13n_0X  
consolidated profit and loss account 合併損益表   J+oK:tzt8  
consolidation 合併   Qu4Bd|`(k  
construction cost 營建成本   ~RdJP'YF-  
construction revenue 營建收入   VNKtJmt  
contract 合同   UzZzt$Kw  
control account 統制賬戶   k@QU<cvI  
copyright 版權   !ER,o_T<  
corporation 公司   + ;u<tA  
cost 成本   n^Co  
cost accounting 成本會計   q)S70M_1  
cost of labour 勞工成本   KI&+Zw4VL  
cost of production 生產成本   pRS+vV3  
cost of manufacture 製造成本   MVe:[=VOT|  
cost of sales 銷貨成本   0< i]ph  
cost price 成本價格   U/2]ACGCN^  
credit 貸方   ico%_fp  
credit note 收款通知單   r)S tp`p  
creditor 債權人   a "*DJ&  
crossed check 橫線支票   09FHE/L  
current account 往來活期賬戶   'n1-?T)  
current asset 流動資產   fZM)>  
current liability 流動負債   D vG9(Eh  
current profit and loss 本期損益   0K/?8[#  
debit 借方   lP$bxUNt  
debt 債務   1CS[%)-c  
debtor 債務人   )3h%2C1uM  
deed 契據   u#T Rm?s  
deferred assets 遞延資產   Z4+S4cqnh  
deferred liabilities 遞延負債  
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delivery 交貨   L< 3U)Gp  
delivery expense 送貨費   1;O%8sp&  
delivery order 出貨單   Skm$:`u;  
demand draft 即期匯票   p'# (^  
demand note 即期票據   px`o.%`'  
demurrage charge 延期費   <G d?,}\  
deposit 存款   Ln~Z_!  
deposit slip 存款單   G's
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depreciation 折舊   O3H~|R+^  
direct cost 直接成本   cE}y~2cH
 
direct labour 直接人工   C?IvXPlV  
director 董事   ~hYTs  
discount 折扣   kGaK(^w  
discount on purchase 進貨折扣   "'38
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