[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。   0EF,uRb  
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acceptance 承兌   hPNQGVv  
account 賬戶   T(t <Ay?c  
accountant 會計員   hJs&rpN  
accounting 會計   je$R\7B<  
accounting system 會計制度   lUy*549,  
accounts payable 應付賬款   E0WrpGZ  
accounts receivable 應收賬款   C"V?yDy2~  
accumulated profits 累積利益   P hk`=:xh  
adjusting entry ?#123;整記錄   ^$g],PAY  
adjustment ?#123;整  
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administration expense 管理費用   ?}!g
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advances 預付   q|de*~@-P  
advertising expense 廣告費   OdtbVF~  
agency 代理   \ZmFH8=|f  
agent 代理人   t(LlWd  
agreement 契約   Al;%u0]5  
allotments 分配數   4rGO8R  
allowance 津貼   2xz%'X%  
amalgamation 合併   ~50 y-  
amortization 攤銷   l=<F1Lz  
amortized cost 應攤成本   oqQ?2k<@  
annuities 年金   ]y$V/Ij=qK  
applied cost 已分配成本   Gff[c%I  
applied expense 已分配費用   _ cHV3cz  
applied manufacturing expense 己分配製造費用   K%.YNVHHC  
apportioned charge 攤派費用   -O5(%  
appreciation 漲價   5r2ctde)Y  
article of association 公司章程   -hJ>wGI  
assessment 課稅   2
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assets 資產   t8a@L(J$  
attorney fee 律師費   O_%PBgcJr  
audit 審計   8{U]ATx'(  
auditor 審計員   SFXfo1dqH  
average 平均數   -sG WSC  
average cost 平均成本   r5fz6"  
bad debt 壞賬   &d &oP  
balance 餘額   GYy!
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balance sheet 資產負債表   +p%5/smfs  
bank account 銀行賬戶   Ot8S'cB1,$  
bank balance 銀行結存   +h9l%Pz  
bank charge 銀行手續費   m}'t'l4 c  
bank deposit 銀行存款   HK,G8:T  
bank discount 銀行貼現   %I2xK.8=  
bank draft 銀行匯票   olQ8s*  
bank loan 銀行借款   _|5FrN  
bank overdraft 銀行透支   s5Bmv\e.i5  
bankers acceptance 銀行承兌   ")[Q4H;V  
bankruptcy 破產   z)?#U dBQv  
bearer 持票人   o\:f9JL  
beneficiary 受益人   yADN_  
bequest 遺產   ,VcDvZ7  
bill 票據   $'mB8 S  
bill of exchange 匯票   .]sIoB-54  
bill of lading 提單   PU/Br;2A  
bills discounted 貼現票據   fG[3%e  
bills payable 應付票據   { ves@p>?  
bills receivable 應收票據   G:6$P%.  
board of directors 董事會   %
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bonds 債券   Hr8$1I$=  
bonus 紅利    lN`_0  
book value 賬面價值   ?M{6U[?  
bookkeeper 簿記員   nAba
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bookkeeping 簿記   h9OL%n 7m'  
branch office general ledger 支店往來賬戶   xvz5\s|b  
broker 經紀人   re 1k]  
brought down 接前   1b]PCNz  
brought forward 接上頁   gp&& c,  
budget 預算   :`"T Eif  
by-product 副產品   n4_:#L?  
by-product sales 副產品銷售   +K?N:w  
capital 股本   _*?"[TYfX  
capital income 資本收益   sz2
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capital outlay 資本支出  
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capital stock 股本   :R*^Izs=  
capital stock certificate 股票   pNf9  
carried down 移後   ,5 +X%~'  
carried forward 移下頁   _>)"+z^r  
cash 現金   ZT6X4 Z  
cash account 現金賬戶   1S.e5{  
cash in bank 存銀行現金   { )GE
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cash on delivery 交貨收款   eYX_V6c
 
cash on hand 庫存現金   SlJ/OcAf#  
cash payment 現金支付   O> ^~SO  
cash purchase 現購   F C -*?  
cash sale 現沽   /$.vHt5nt  
cashier 出?#123;員   2WECQl=r  
cashiers check 本票   W;}u 2GH  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   r-Xe<|w  
certified check 保付支票   [ *a>{sO[  
certified public accountant 會計師   GTIfrqT  
charges 費用   &*:)5F5  
charge for remittances 匯水手續費   8cPf0p:  
charter 營業執照   'e)ze^Jq  
chartered accountant 會計師   "91Atb;hJ  
chattles 動產   h/bYtE  
check 支票   BG?
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che stub 支票存根   \ui~n:aWJ  
closed account 己結清賬戶   @DC2ci
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closing 結算   JOne&{h]J"  
closing entries 結賬紀錄   -:p1gg&  
closing stock 期末存貨   IV#f}NrfD  
closing the book 結賬   l'lDzB+.*  
columnar journal 多欄日記賬   U)=Z&($T  
combination 聯合   Ri6 br  
commission 佣金   ^V,/4u  
commodity 商品   j. v _  
common stock 普通股   1Kf t?g  
company 公司   @
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compensation 賠償    (mD:[|.  
compound interest 複利   Z q>.;>  
consignee 承銷人   U*U)l
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consignment 寄銷   v%~ViO gL\  
consignor 寄銷人   |oi49:NXn  
consolidated balance sheet 合併資產負債表   AS"|r  
consolidated profit and loss account 合併損益表   4^}PnU7z  
consolidation 合併   n.UM+2G  
construction cost 營建成本   k*6eZ7  
construction revenue 營建收入   [a*>@IR  
contract 合同   &r%^wfp  
control account 統制賬戶   1% %Tm"  
copyright 版權   4xn^`xf9  
corporation 公司   WWD@rnsVf  
cost 成本   $,#IPoi~X  
cost accounting 成本會計   X.Y)'qSf  
cost of labour 勞工成本   "8TMAF|i4  
cost of production 生產成本   g)6 k?Y  
cost of manufacture 製造成本   ]@T `qR  
cost of sales 銷貨成本   QD VA*6F  
cost price 成本價格   G'C^C[_W  
credit 貸方   &L`p4AZ  
credit note 收款通知單   {#Cm> @')  
creditor 債權人   $K 6`Q4`  
crossed check 橫線支票   ?+tZP3'  
current account 往來活期賬戶   <rmV$_  
current asset 流動資產   U.h PC3  
current liability 流動負債   D5vtZu!"  
current profit and loss 本期損益   .u3W]5M|  
debit 借方   mU>*NP(L  
debt 債務   .JKa
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debtor 債務人   X^^D[U  
deed 契據   b#j5fEY  
deferred assets 遞延資產   ToM*tXj  
deferred liabilities 遞延負債   hd%F7D5  
delivery 交貨   e2ZUl` {g  
delivery expense 送貨費   ?y@pRe$2  
delivery order 出貨單   nE%qm -  
demand draft 即期匯票   }}R!Y)  
demand note 即期票據   o-Arfc3Q  
demurrage charge 延期費   5LH ]B  
deposit 存款   #TF  
deposit slip 存款單   kO"aE~  
depreciation 折舊   Sd11ZC6  
direct cost 直接成本   9oz)E>K4f  
direct labour 直接人工   W)O'(D  
director 董事   dBn.DU*B  
discount 折扣   _%!hk
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discount on purchase 進貨折扣  
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