[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。   $2;YJjz(  
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acceptance 承兌   Jc{zi^)(EN  
account 賬戶   d*q_DV  
accountant 會計員   k`\DC\0RG  
accounting 會計   :hxfd b-  
accounting system 會計制度    kQX,MP(  
accounts payable 應付賬款   IGv>0LOd@  
accounts receivable 應收賬款   ? +`Zef.g  
accumulated profits 累積利益   (CuaBHR  
adjusting entry ?#123;整記錄   m;Sw`nw?  
adjustment ?#123;整   o Q{gh$6*  
administration expense 管理費用   VZ_4B *D  
advances 預付   Q#:,s8TW[  
advertising expense 廣告費   XPWK"t01  
agency 代理   eDTEy;^o  
agent 代理人   FA4bv9:hi  
agreement 契約   <
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allotments 分配數   ,YH^j c  
allowance 津貼   sVh!5fby&  
amalgamation 合併   ,JV D ;u  
amortization 攤銷   C(W?)6?  
amortized cost 應攤成本   N'2u`br4KP  
annuities 年金   tYmWze.
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applied cost 已分配成本   OmKT}D~ 4  
applied expense 已分配費用   ~rn82an@G  
applied manufacturing expense 己分配製造費用   L & PhABZ  
apportioned charge 攤派費用   if^\Gs$  
appreciation 漲價   /i^b;?/1  
article of association 公司章程   CXA)Zl5#  
assessment 課稅   TS=p8@w}  
assets 資產   m"+9[d_u  
attorney fee 律師費   >@TZYdl  
audit 審計   $:mCyP<y  
auditor 審計員   `<\AnhNW]I  
average 平均數   .F 3v)  
average cost 平均成本   v\\Z
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bad debt 壞賬   ,h>0k`J:a  
balance 餘額   5F <zW-;  
balance sheet 資產負債表   ;Iv)J|*  
bank account 銀行賬戶   K mL PWj  
bank balance 銀行結存   JNX7]j\  
bank charge 銀行手續費   8 kd  
bank deposit 銀行存款   9>%f99n  
bank discount 銀行貼現   s "*Cb*  
bank draft 銀行匯票   WW==  
bank loan 銀行借款   K*CO%:,-  
bank overdraft 銀行透支   ^5"s3Qn  
bankers acceptance 銀行承兌   5QMu=/  
bankruptcy 破產   w l5!f|  
bearer 持票人   A")B<BK  
beneficiary 受益人   tr/S*0$  
bequest 遺產   H!oP!rzEo  
bill 票據   X}Fc0Oo  
bill of exchange 匯票  
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bill of lading 提單   =b !f  
bills discounted 貼現票據   ^*}L 9Ot~  
bills payable 應付票據   :K2N7?shA  
bills receivable 應收票據   n*b
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board of directors 董事會   *^" 4 )  
bonds 債券  
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bonus 紅利   X3RpJ#m"'  
book value 賬面價值   htMpL
  
bookkeeper 簿記員   =%$ _)=}J  
bookkeeping 簿記   xN2{Vi{ad  
branch office general ledger 支店往來賬戶   3go !P])  
broker 經紀人   +2C:]  
brought down 接前   nm\n\j~  
brought forward 接上頁   #7gOtP#{  
budget 預算   `iQyKZS/+  
by-product 副產品   JUwP<C[  
by-product sales 副產品銷售   0)9GkHVu(  
capital 股本   QD /| zi  
capital income 資本收益   cWh Aj>?_Q  
capital outlay 資本支出   BflF*-s ^  
capital stock 股本   "L{;=-e  
capital stock certificate 股票   Ak>RLD25_  
carried down 移後   ##R]$-<4dQ  
carried forward 移下頁   : <m0 GG  
cash 現金   L>pP3[~DV  
cash account 現金賬戶   jC;XY!d6  
cash in bank 存銀行現金   f+L )x  
cash on delivery 交貨收款   m,)Re8W-  
cash on hand 庫存現金   #T !YFMh;  
cash payment 現金支付   F"a,[i,[W  
cash purchase 現購   W&Fa 8  
cash sale 現沽   M# S:'WN  
cashier 出?#123;員   Wq"
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cashiers check 本票   5#WZXhlc}  
certificate of deposit 存款單折   r1F5&?{q  
certificate of indebtedness 借據   8
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certified check 保付支票   C5;"mo-  
certified public accountant 會計師   SM0
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charges 費用   =\oNu&Q^  
charge for remittances 匯水手續費   _0Wdm*  
charter 營業執照   xa!@$w=U&  
chartered accountant 會計師   7J0PO}N  
chattles 動產   gsT%_2>CL  
check 支票   6=|Q>[K  
che stub 支票存根   9)H~I/ 9Y  
closed account 己結清賬戶   bpKb<c  
closing 結算   sowkxw.^Q  
closing entries 結賬紀錄   )RA7Y}e|m  
closing stock 期末存貨   J*$ !^\s  
closing the book 結賬   F+c*v#T  
columnar journal 多欄日記賬   Vf O0 z5&  
combination 聯合   aD%")eP%&  
commission 佣金   }ZR 3  
commodity 商品   gqGl>=.m  
common stock 普通股   shP,-Vs#  
company 公司   MF%9  
compensation 賠償   kO/dZ%vj  
compound interest 複利   'nW:2(J  
consignee 承銷人   ii{5z;I] X  
consignment 寄銷   cAIS?]1  
consignor 寄銷人   YzEa?F*$  
consolidated balance sheet 合併資產負債表   l_QpPo!a  
consolidated profit and loss account 合併損益表   FnL~8otPF'  
consolidation 合併   6VCw>x  
construction cost 營建成本   <q
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construction revenue 營建收入   /Xn
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contract 合同   //|9J(B]  
control account 統制賬戶   vW YN?" d  
copyright 版權   Sh{odrMj*  
corporation 公司   B#sc!eLmU&  
cost 成本   H:p(C?tk{  
cost accounting 成本會計   Etn]e;z4  
cost of labour 勞工成本   .XY
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cost of production 生產成本   /5zzzaj{  
cost of manufacture 製造成本   /:C"n|P7Z  
cost of sales 銷貨成本   }2JSa8  
cost price 成本價格   [(UQQa=+  
credit 貸方   a Se.]_  
credit note 收款通知單   oX!s u  
creditor 債權人   %~$4[,=  
crossed check 橫線支票   @HaWd3  
current account 往來活期賬戶   [wIyW/
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current asset 流動資產   GawLQst[+  
current liability 流動負債   saYn\o"m  
current profit and loss 本期損益   &W|
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debit 借方   .6  
debt 債務   * >Om3[D  
debtor 債務人   pE15[fJ`  
deed 契據   1!BV]&,[  
deferred assets 遞延資產   $]Y' [pE@  
deferred liabilities 遞延負債   2lXsD;[  
delivery 交貨   $mp7IZE|  
delivery expense 送貨費   ib uA~\5  
delivery order 出貨單   A5 8i}G9  
demand draft 即期匯票   lzl4pnj  
demand note 即期票據   dp_J*8  
demurrage charge 延期費   5M*q{k X)  
deposit 存款   ]Jv Z:'g}  
deposit slip 存款單   kZf 7  
depreciation 折舊   'Y>!xm  
direct cost 直接成本   y 0M&Bh  
direct labour 直接人工   (?q]E$ @  
director 董事   9$S2:2(G  
discount 折扣   ~5]AXi'e~  
discount on purchase 進貨折扣   @WFjM  
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