[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。   W?m?r.K?  
C'ZF#Z  
acceptance 承兌   UOrfwK  
account 賬戶   8S
1%;@c  
accountant 會計員   hia_CuY#  
accounting 會計   hS4Ljyeg  
accounting system 會計制度   v>TI.;{y  
accounts payable 應付賬款   iYj+NL  
accounts receivable 應收賬款   LEMgRI`rf  
accumulated profits 累積利益   Xidt\08s  
adjusting entry ?#123;整記錄   C[:Q?LE  
adjustment ?#123;整   6KmF 9  
administration expense 管理費用   KOWxP47b  
advances 預付   gP*:>[lR  
advertising expense 廣告費   O?omL5  
agency 代理   G0Wzx)3]  
agent 代理人   JcxhI]E  
agreement 契約   MT" 2^&R  
allotments 分配數   P)~PrTa%  
allowance 津貼   2 @g'3M  
amalgamation 合併   7~[1%`  
amortization 攤銷   KYY~ YP  
amortized cost 應攤成本  
*7hr3x  
annuities 年金   4NxtU/5-sU  
applied cost 已分配成本   '\dau>  
applied expense 已分配費用   kStWsc$;+T  
applied manufacturing expense 己分配製造費用   kWL\JDZ`.  
apportioned charge 攤派費用   vB, X)  
appreciation 漲價   3`4g*wO  
article of association 公司章程   >l
qWni  
assessment 課稅   F9]j{'#  
assets 資產   Fs7/3  
attorney fee 律師費   %&9tn0B  
audit 審計   6C>x,kU  
auditor 審計員   @Nb&f<+gi  
average 平均數   Qni
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average cost 平均成本   mPGF Y  
bad debt 壞賬   Ow=`tv$l  
balance 餘額   ulsr)Ik  
balance sheet 資產負債表   ZWW:-3  
bank account 銀行賬戶    @)iv'  
bank balance 銀行結存   -nG3(n&wB  
bank charge 銀行手續費   VA_\Z  
bank deposit 銀行存款   ^1U2&S  
bank discount 銀行貼現   NG@9}O  
bank draft 銀行匯票   5I5~GH  
bank loan 銀行借款   Nzz" w_#  
bank overdraft 銀行透支   67 >*AL  
bankers acceptance 銀行承兌   pdsjX)O+f  
bankruptcy 破產   =!r9;L,?  
bearer 持票人   c]O3pcU  
beneficiary 受益人   <1]# E@  
bequest 遺產   }Tn]cL{]C  
bill 票據   \}t(g}7T  
bill of exchange 匯票   nK Rx_D$d  
bill of lading 提單   '6u;KIG
 
bills discounted 貼現票據   *iS<]y  
bills payable 應付票據   #X7fs5$&  
bills receivable 應收票據   ;ej;<7+  
board of directors 董事會   DGdSu6s$  
bonds 債券   <pRb#G"  
bonus 紅利   Q~]#x![u0  
book value 賬面價值   P5Ms X~mT  
bookkeeper 簿記員   y1^<!I  
bookkeeping 簿記   pm O}m>  
branch office general ledger 支店往來賬戶   0*W=u-|s6  
broker 經紀人   ro7\}O:I  
brought down 接前   {$4fRxj  
brought forward 接上頁   N5[QQtQ  
budget 預算   u!mUUFl  
by-product 副產品   u*Eb4  
by-product sales 副產品銷售   LX4S}QXw  
capital 股本   IX;u+B  
capital income 資本收益   <9YRSE[Ed  
capital outlay 資本支出   MzsDWx;eJ  
capital stock 股本   -uenCWF\#  
capital stock certificate 股票   QNzI  
carried down 移後   om$)8'A,l  
carried forward 移下頁   hT9
fqH  
cash 現金   Lllyx20U  
cash account 現金賬戶   ( du<0J|PT  
cash in bank 存銀行現金   z+&mMP`-  
cash on delivery 交貨收款   f$9V_j-K+  
cash on hand 庫存現金   )#Ea~>
v  
cash payment 現金支付   e?3 S0}  
cash purchase 現購   zCj]mH`es'  
cash sale 現沽   6~V$0Y>]  
cashier 出?#123;員   ~c,HE] B  
cashiers check 本票   zS18Kl  
certificate of deposit 存款單折   _kl.zw%  
certificate of indebtedness 借據   "'-f?kZ  
certified check 保付支票   [F%INl-sy  
certified public accountant 會計師   &V$_u#<  
charges 費用   2Q,e1'=  
charge for remittances 匯水手續費   wz31e
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charter 營業執照   Uaog_@2n,  
chartered accountant 會計師   ?8fa/e  
chattles 動產   Jj_E/c"  
check 支票   6<.Ma7)lA  
che stub 支票存根   ]wWN~G)2lV  
closed account 己結清賬戶   |Spy |,/  
closing 結算   R @b[o7/  
closing entries 結賬紀錄   0sto9n3  
closing stock 期末存貨   ^tIs57!  
closing the book 結賬   r
q
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columnar journal 多欄日記賬   E(*RtOC<W  
combination 聯合   QNJ )HNLp  
commission 佣金   4a00-y='  
commodity 商品   6pM[.:TM   
common stock 普通股   c?"#x-<1s  
company 公司   ~~,\BhG?  
compensation 賠償   :w:hqe|_  
compound interest 複利   ;'NB6[x  
consignee 承銷人   :o?On/  
consignment 寄銷   '@i/?rNi%N  
consignor 寄銷人   Co&#mVY4,  
consolidated balance sheet 合併資產負債表   M%5qx,JQY  
consolidated profit and loss account 合併損益表   <
5rp$AzT  
consolidation 合併   7'z{FSS  
construction cost 營建成本   SwpS6  
construction revenue 營建收入   CWdA8)n.  
contract 合同   xCz(qR  
control account 統制賬戶   }&Ngh4/  
copyright 版權   f/&gR5  
corporation 公司   e82SG8#]  
cost 成本   ({i}EC7{  
cost accounting 成本會計   BSYJ2  
cost of labour 勞工成本   D/^yAfI  
cost of production 生產成本   4UT%z}[!  
cost of manufacture 製造成本   C|bnUN  
cost of sales 銷貨成本   4*< x0  
cost price 成本價格   *,q ?mO  
credit 貸方   |RS9N_eRt  
credit note 收款通知單   -61{ MMiA  
creditor 債權人   b^_#f:_j
 
crossed check 橫線支票   MdmS  
current account 往來活期賬戶  
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current asset 流動資產   109dB$+$  
current liability 流動負債   K?o( zh;  
current profit and loss 本期損益   9`]Gosz  
debit 借方   =~6A c}$  
debt 債務   $OB2ZS"  
debtor 債務人   XUc(7>k  
deed 契據   UJMM&  
deferred assets 遞延資產   AP5[}$TT  
deferred liabilities 遞延負債   jI%v[]V  
delivery 交貨   #pO=\lJ
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delivery expense 送貨費   FOVghq@  
delivery order 出貨單   o|O730"2F  
demand draft 即期匯票    I ,8   
demand note 即期票據   o.W:R Ux  
demurrage charge 延期費   ,|6O}E&  
deposit 存款   A?V}$PTlx  
deposit slip 存款單   ~(bY-6z  
depreciation 折舊   1=:=zyEEo  
direct cost 直接成本   -d5b,leC^  
direct labour 直接人工   >>/|Q:  
director 董事   Ro3C(aRx  
discount 折扣   {~q"Y]?  
discount on purchase 進貨折扣   Tq{+9+
 
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