[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。   6j Rewj  
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acceptance 承兌   t$3B#=  
account 賬戶   ?3%r:
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accountant 會計員   "/ySHB[  
accounting 會計   +|--}iE
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accounting system 會計制度   P( UY}oU  
accounts payable 應付賬款   q`3HHq  
accounts receivable 應收賬款   %o l\ sO|  
accumulated profits 累積利益   =$y;0]7Lwi  
adjusting entry ?#123;整記錄   mT/^F{c  
adjustment ?#123;整   {9FL}Jrt  
administration expense 管理費用   +Ks3  
advances 預付   }}Zg/ (  
advertising expense 廣告費   xn>N/+,  
agency 代理   Mh2Zj  
agent 代理人   /:v}Ni"6nF  
agreement 契約   DX^8w?t  
allotments 分配數   pD!j#suMA  
allowance 津貼    #uV J  
amalgamation 合併   !"ir}Y%  
amortization 攤銷   0#NbAM
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amortized cost 應攤成本   ;Y,zlq2  
annuities 年金   'h@&rr@5  
applied cost 已分配成本   Y4+]5;B8  
applied expense 已分配費用   j/jFS]
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applied manufacturing expense 己分配製造費用   $DaQM'-   
apportioned charge 攤派費用   /#z"c]#  
appreciation 漲價   (-],VB (+  
article of association 公司章程   ,vo]WIQ\:  
assessment 課稅   JAM]neKiX  
assets 資產   ,rjl|F* T  
attorney fee 律師費   5|7<ZL 3  
audit 審計   vQGv4  
auditor 審計員   2r!- zEV  
average 平均數   4:Oq(e_(  
average cost 平均成本   * H~=
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bad debt 壞賬   M~h.MPI  
balance 餘額   J7sH]  
balance sheet 資產負債表   wA"d?x  
bank account 銀行賬戶   Kf6D)B 26  
bank balance 銀行結存   j"jQiL_*  
bank charge 銀行手續費   ">M&/}4  
bank deposit 銀行存款   `t\\O  
bank discount 銀行貼現   v0TbQ  
bank draft 銀行匯票   &JYkh >  
bank loan 銀行借款   OnU-FX<  
bank overdraft 銀行透支   da~_(
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bankers acceptance 銀行承兌   W56VA>ia  
bankruptcy 破產   *8+HQ[[
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bearer 持票人   DZ1.Bm0  
beneficiary 受益人   1JJ1!& >  
bequest 遺產   R! n7g8I%  
bill 票據   Bt#'6::  
bill of exchange 匯票   $=X>5B
 
bill of lading 提單   LqO=wK~  
bills discounted 貼現票據   *&I _fAh]  
bills payable 應付票據   D+jE{v'  
bills receivable 應收票據   fq4uiFi<  
board of directors 董事會   ]rSg,Q>E  
bonds 債券   XZS%az1%  
bonus 紅利   (sI`FW_  
book value 賬面價值   itE/QB   
bookkeeper 簿記員   K}MlC}oIt  
bookkeeping 簿記   x}O,xquY  
branch office general ledger 支店往來賬戶   7SN61)[m  
broker 經紀人   [c -|`d^  
brought down 接前   <$pv;]n  
brought forward 接上頁   XAi0lN{,  
budget 預算   GIT"J}b}  
by-product 副產品   ]
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by-product sales 副產品銷售   WJ)4rQ$o  
capital 股本   V2xvuDHI  
capital income 資本收益   ;q5|If  
capital outlay 資本支出   6xAxLZz<  
capital stock 股本   vC^{,
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capital stock certificate 股票   O,- NzGs  
carried down 移後   Um4D Vg5  
carried forward 移下頁   FA\U4l-
 
cash 現金   }D?qj3?bj  
cash account 現金賬戶   Vugb;5Vl  
cash in bank 存銀行現金   DSWmQQ  
cash on delivery 交貨收款   kma>'P`G  
cash on hand 庫存現金   QhLgFu  
cash payment 現金支付   y<wd~!>Ubu  
cash purchase 現購   @ULWVS#t2  
cash sale 現沽   dz>Jl},`k  
cashier 出?#123;員   j:>0XP  
cashiers check 本票   QoZZXCU  
certificate of deposit 存款單折   fYzP4  
certificate of indebtedness 借據   T$AVMVq  
certified check 保付支票   'x<oILOG  
certified public accountant 會計師   #6~Bg)7AM  
charges 費用   AlG5n'  
charge for remittances 匯水手續費   V1GkX=H},  
charter 營業執照   @$t\yBSK  
chartered accountant 會計師   ]zCD1*)  
chattles 動產   ?FUK_]  
check 支票   ASrRMH[  
che stub 支票存根   ,!LY:pMK  
closed account 己結清賬戶   Vp0_R9oQ  
closing 結算   %3|
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closing entries 結賬紀錄   .p*?g;  
closing stock 期末存貨   [
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closing the book 結賬   61_-G#W  
columnar journal 多欄日記賬   h:U#F )  
combination 聯合   EaHJl  
commission 佣金   $cc]Av4c2  
commodity 商品   C"mWO Y2]  
common stock 普通股   IbJ l/N%o  
company 公司   jN'h/\  
compensation 賠償   WC37=8mA  
compound interest 複利   'ey62-^r6  
consignee 承銷人   ij~-  
consignment 寄銷   u??ti OK{  
consignor 寄銷人   ~(yW#'G  
consolidated balance sheet 合併資產負債表   u<N` ;s  
consolidated profit and loss account 合併損益表   Q4/BpKL  
consolidation 合併   FC6~V6R  
construction cost 營建成本   diVg|Z3T  
construction revenue 營建收入   r\FZ-gk}Q  
contract 合同   md? cvGDE  
control account 統制賬戶   cDzb}W*UM  
copyright 版權   r>i95u82'  
corporation 公司   7fO<=ei:  
cost 成本   bd-iog(  
cost accounting 成本會計   sKsMF:|OT  
cost of labour 勞工成本   4\p%|G^hU  
cost of production 生產成本   oyY z3X  
cost of manufacture 製造成本   >SLmlK  
cost of sales 銷貨成本   ^,t@HN;gA  
cost price 成本價格   z$}9f*W}B  
credit 貸方   c3ru
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credit note 收款通知單   )G?\{n-  
creditor 債權人   *RVCz|0%w  
crossed check 橫線支票   K/*"U*9Kv  
current account 往來活期賬戶   ^k$Bx_{  
current asset 流動資產   *]h"J]  
current liability 流動負債   L6i|5 P  
current profit and loss 本期損益   surNJ,)  
debit 借方   vu91" 4Fa  
debt 債務   TXXG0 G  
debtor 債務人   %6rSLBw3  
deed 契據   @1gURx&2_  
deferred assets 遞延資產   QT73=>^B  
deferred liabilities 遞延負債   TF5jTpGq  
delivery 交貨   <y~Ba@1u  
delivery expense 送貨費   G!=(^G@J;  
delivery order 出貨單   a~a:mM>p  
demand draft 即期匯票   ys>n%24qP  
demand note 即期票據   %8%|6^,  
demurrage charge 延期費   -sZ'<(3  
deposit 存款   =3A4.nW  
deposit slip 存款單   0'.z|
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depreciation 折舊   .-mIU.Nwi  
direct cost 直接成本   gPc1oc(  
direct labour 直接人工   b]Kb ~y|  
director 董事   2#3`[+ g<n  
discount 折扣   V_D wHq2  
discount on purchase 進貨折扣   r79P|)\  
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