[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。   N/[p <  
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acceptance 承兌   mH54ja2  
account 賬戶   QEm|])V  
accountant 會計員   ,oORW/0iS  
accounting 會計   Z_PNI#h*
 
accounting system 會計制度   F;>V>" edl  
accounts payable 應付賬款   H;D>|q  
accounts receivable 應收賬款   b IH;  
accumulated profits 累積利益   wGU*:k7p  
adjusting entry ?#123;整記錄   5uGqX"  
adjustment ?#123;整   kJWn<5%ayg  
administration expense 管理費用   >lmi@UN|k  
advances 預付   O ~(pg  
advertising expense 廣告費   LnFdhrB@x  
agency 代理   /Y*WBTV'  
agent 代理人   1da@3xaF  
agreement 契約   fs|)l$Rd  
allotments 分配數   +cWLjPD/}  
allowance 津貼   #mlS}~n  
amalgamation 合併   "MxnFeLM#  
amortization 攤銷   7@C<oy_bb  
amortized cost 應攤成本   Y}@&h!  
annuities 年金   R7]l{2V#^  
applied cost 已分配成本   Q0$8j-1I  
applied expense 已分配費用   LO'**}vm  
applied manufacturing expense 己分配製造費用   <i
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apportioned charge 攤派費用   {qDSPo  
appreciation 漲價   ?J'Y&  
article of association 公司章程   DDvh4<
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assessment 課稅   lNNv|YiL  
assets 資產   ]~844Jp  
attorney fee 律師費   3yANv?$a  
audit 審計   h,QKd>4:CF  
auditor 審計員   Pl(Q,e7O]  
average 平均數    ,t}vz 7  
average cost 平均成本   M])ZK  
bad debt 壞賬   3sc+3-TF  
balance 餘額   Gk967pC  
balance sheet 資產負債表   Us%T;gW  
bank account 銀行賬戶   < |e,05aM  
bank balance 銀行結存   }L &^xe  
bank charge 銀行手續費   ml2_ ]3j!  
bank deposit 銀行存款   xE1 eT ,  
bank discount 銀行貼現   8][nm
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bank draft 銀行匯票   `id
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bank loan 銀行借款   01[NX? qEa  
bank overdraft 銀行透支   $r@ =*(  
bankers acceptance 銀行承兌   Yi .u"sh]  
bankruptcy 破產   WJ)z6m]  
bearer 持票人   tv>>l%  
beneficiary 受益人   g!cUF+  
bequest 遺產   ,/[6e\0~  
bill 票據   9s_vL9u  
bill of exchange 匯票   ]d55m/(   
bill of lading 提單   7ByTnYe~S  
bills discounted 貼現票據   3WN`y8l  
bills payable 應付票據   8'n/?.7cX  
bills receivable 應收票據   4B=2>k  
board of directors 董事會   hhb?6]Z/  
bonds 債券   9Kr+\F  
bonus 紅利   EJ@?h(O  
book value 賬面價值   K )[]fm  
bookkeeper 簿記員   f6|KN+.  
bookkeeping 簿記   |]QqXE-7  
branch office general ledger 支店往來賬戶   v. %R}Pa  
broker 經紀人   tc_286'x  
brought down 接前   YNYx>U e  
brought forward 接上頁   5>VY LI  
budget 預算   za#s/b$[  
by-product 副產品   @|LBn6q  
by-product sales 副產品銷售   A01AlK_B  
capital 股本   Rfn9s(m  
capital income 資本收益   vesJEaw7  
capital outlay 資本支出   rJFc({ 0  
capital stock 股本   whonDG4WP  
capital stock certificate 股票   0- ><q  
carried down 移後   "@evXql3`  
carried forward 移下頁   m#ZO`W  
cash 現金   -<Hu!V`+  
cash account 現金賬戶   [FK<96.nt  
cash in bank 存銀行現金   Jm|+- F@I  
cash on delivery 交貨收款   t(GR)&>.2  
cash on hand 庫存現金   ktnuNsp  
cash payment 現金支付   v4?x.I  
cash purchase 現購   +${D  
cash sale 現沽   6Z#\CixG  
cashier 出?#123;員   (&&4J{`W9  
cashiers check 本票   6`!Fv-  
certificate of deposit 存款單折   $=5=NuX  
certificate of indebtedness 借據   sBu=e7  
certified check 保付支票   9
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certified public accountant 會計師   :]rJGgK#  
charges 費用   '#LQN<"4  
charge for remittances 匯水手續費   DKfE.p)  
charter 營業執照   J\J?yo 6  
chartered accountant 會計師   ex+\nD>t4  
chattles 動產   ,REJt  
check 支票   RlheQTJ  
che stub 支票存根   7~9S 9  
closed account 己結清賬戶   !icT/5  
closing 結算   o8zy^zN$6  
closing entries 結賬紀錄   j>]nK~[ka  
closing stock 期末存貨   ,QC{3i~  
closing the book 結賬   p`nPhk,:b  
columnar journal 多欄日記賬   S5KEXnjm  
combination 聯合   L,SGT
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commission 佣金   o[v\|Q`d  
commodity 商品   $KUos+%  
common stock 普通股   ?I/qE='*  
company 公司   O@MGda9_;  
compensation 賠償   wUiys/OVM  
compound interest 複利   Au
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consignee 承銷人   !l|5z G  
consignment 寄銷   1^_U;O:I  
consignor 寄銷人   `Q+(LBP  
consolidated balance sheet 合併資產負債表   I#m- g-J  
consolidated profit and loss account 合併損益表   5K^69mx  
consolidation 合併   _ ):d`O e  
construction cost 營建成本   u)3 $~ m~  
construction revenue 營建收入   umF Z ?a  
contract 合同   nt;haeJ  
control account 統制賬戶   _$wmI/_JM  
copyright 版權   `(v='$6}  
corporation 公司   w j[\B*$?  
cost 成本   \%/#x V  
cost accounting 成本會計   2H/Z_+\  
cost of labour 勞工成本   cCo`~7rE  
cost of production 生產成本   JoRT&rkd  
cost of manufacture 製造成本   [cTe54n  
cost of sales 銷貨成本    4J;-Dq  
cost price 成本價格   >ELlnE8  
credit 貸方   j<2m,~k`V  
credit note 收款通知單   /" ${$b{  
creditor 債權人   b !%hH  
crossed check 橫線支票   Ubh{ !Y  
current account 往來活期賬戶   lIUuA  
current asset 流動資產   : p{+G  
current liability 流動負債   hty0Rb[dH  
current profit and loss 本期損益   2pzF5h  
debit 借方   {K4+6p  
debt 債務   #6AFdNy  
debtor 債務人   ~XyW&@  
deed 契據   neXeAU  
deferred assets 遞延資產   ZunCKc  
deferred liabilities 遞延負債   Xcrk;!IB?  
delivery 交貨   e1>aT u@  
delivery expense 送貨費   "6R 5+  
delivery order 出貨單   (RUT{)p[  
demand draft 即期匯票   4Ue_Y'LmM  
demand note 即期票據   4Sm]>%F':  
demurrage charge 延期費   {/X4(;~0  
deposit 存款   2RqbrY n  
deposit slip 存款單   G0`
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depreciation 折舊   iT;@bp  
direct cost 直接成本   #'-Sh7ycW  
direct labour 直接人工   yb
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director 董事   ~go fQ  
discount 折扣   6*qL[m.F[o  
discount on purchase 進貨折扣   aWwPvd3  
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