[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。   8Dkq+H93  
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acceptance 承兌   g#:P c l  
account 賬戶   L;-V Yo#  
accountant 會計員   .Ta(v3om%  
accounting 會計   `\$EPUM  
accounting system 會計制度   $wC'qV *  
accounts payable 應付賬款   ..7"<"uH  
accounts receivable 應收賬款   x c]#8K  
accumulated profits 累積利益   {zalfw{+  
adjusting entry ?#123;整記錄   8n35lI( [  
adjustment ?#123;整   [@_W-rA  
administration expense 管理費用  
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advances 預付   1:!H`*DU&  
advertising expense 廣告費   :gn&wi  
agency 代理   xqb*;TBh*  
agent 代理人   %j@@J\G!  
agreement 契約   _2TL>1KZt  
allotments 分配數   b
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allowance 津貼   /gn!="J  
amalgamation 合併   x\oSD1t,  
amortization 攤銷   G@txX '  
amortized cost 應攤成本   ?a-5^{{  
annuities 年金   V8#NXUg<!  
applied cost 已分配成本   {1gT{2/~@  
applied expense 已分配費用   O-huC:zZh  
applied manufacturing expense 己分配製造費用   d(yTz&u)  
apportioned charge 攤派費用   ~F8xXW0  
appreciation 漲價   pI_dV44W  
article of association 公司章程   XZ@|(_Z  
assessment 課稅   S_TD o  
assets 資產   hr!'  
attorney fee 律師費   Cu!]-c{  
audit 審計   E\ls- (,  
auditor 審計員   /+1(,S  
average 平均數   ]GO=8$Z  
average cost 平均成本   n(`|:h"  
bad debt 壞賬   ^HxIy;EQ<z  
balance 餘額   ^GlzKl   
balance sheet 資產負債表   IdM~' Q>\  
bank account 銀行賬戶   4xH/a1&p=  
bank balance 銀行結存   D^gS.X^  
bank charge 銀行手續費   TbaZFLr  
bank deposit 銀行存款   #qFY`fVf1  
bank discount 銀行貼現   o7s!ti\G  
bank draft 銀行匯票   5YneoM]Q  
bank loan 銀行借款   ]6F\a= J  
bank overdraft 銀行透支   3YJ"[$w='(  
bankers acceptance 銀行承兌   OJd/#KFm  
bankruptcy 破產   &B]1 VZUp  
bearer 持票人   +w-J;GLSy  
beneficiary 受益人   i\O^s ]  
bequest 遺產   h-kmZ<p|^  
bill 票據   3=yfbO< -  
bill of exchange 匯票   w {"1V7|  
bill of lading 提單   (k8}9[3G  
bills discounted 貼現票據   X`1R&K;z^  
bills payable 應付票據   a{@}vZx>3  
bills receivable 應收票據   )_1 GPS  
board of directors 董事會   ]x{.qTtw  
bonds 債券   U E$Ix  
bonus 紅利   C}(@cn `L  
book value 賬面價值   xK_oV+  
bookkeeper 簿記員   'uE;8.,  
bookkeeping 簿記   >lfuo  
branch office general ledger 支店往來賬戶   x|O^#X(,  
broker 經紀人   uovv">Uw  
brought down 接前   tbWfm5 $  
brought forward 接上頁   I~:gi@OVV  
budget 預算   T@Y, 7ccpd  
by-product 副產品  
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by-product sales 副產品銷售   !=A;?Kdq  
capital 股本   2:_6nWl  
capital income 資本收益   {}$Zff  
capital outlay 資本支出   z DU=2c4W9  
capital stock 股本   ,uAp;"YJeV  
capital stock certificate 股票   y$_@
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carried down 移後   _CfJKp)  
carried forward 移下頁   Dz Q  
cash 現金   DY 9]$h*y  
cash account 現金賬戶   ]8}51y8  
cash in bank 存銀行現金   bMGn&6QiP[  
cash on delivery 交貨收款   E5$]0#jB  
cash on hand 庫存現金   .] sJl  
cash payment 現金支付   wapSpSt  
cash purchase 現購   "4;nnq  
cash sale 現沽   ,zltNbu\.(  
cashier 出?#123;員   NC#F:M;b  
cashiers check 本票   7/
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certificate of deposit 存款單折   ==& y9e  
certificate of indebtedness 借據   o6d x\  
certified check 保付支票   T!8^R|!a6  
certified public accountant 會計師   BBRL_6  
charges 費用   xC,x_:R`  
charge for remittances 匯水手續費   @phVfP"M  
charter 營業執照   'gvR ?[!t  
chartered accountant 會計師   o87kF!x  
chattles 動產   PO`p.("h  
check 支票   2lCFE)  
che stub 支票存根   1[^YK6
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closed account 己結清賬戶   b:D92pH  
closing 結算   IQRuqp KL  
closing entries 結賬紀錄   Jsysk $R  
closing stock 期末存貨   ca{MJz
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closing the book 結賬   BtZ]~
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columnar journal 多欄日記賬   tqZ+2c<W3  
combination 聯合   ,VHqZ'6  
commission 佣金   )63 $,y-;$  
commodity 商品   3o%vV*  
common stock 普通股   @M]_],  
company 公司   jYFJk&c  
compensation 賠償   p
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compound interest 複利   I I+y  
consignee 承銷人   W &IG,7tr  
consignment 寄銷   m{/( 3  
consignor 寄銷人   #cu{AdK  
consolidated balance sheet 合併資產負債表   n4 /Wd?#`  
consolidated profit and loss account 合併損益表   A~2)ZdAN  
consolidation 合併   ~w+I2oS$  
construction cost 營建成本   ];OvV ,*  
construction revenue 營建收入   P[2!D)A  
contract 合同   e @Lxduq  
control account 統制賬戶   IT1YF.i  
copyright 版權   (-21h0N[V  
corporation 公司   1)56ec<c  
cost 成本   5 wrRtzf  
cost accounting 成本會計   c Mgd  
cost of labour 勞工成本   ]>t~Bcnm  
cost of production 生產成本   w
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cost of manufacture 製造成本   Uj):}xgi'  
cost of sales 銷貨成本   P.'.KZJ:WD  
cost price 成本價格   X.eOw>.
 
credit 貸方   L~Gr,i  
credit note 收款通知單   GtVT^u_  
creditor 債權人   DB5J3r81  
crossed check 橫線支票   q 84*5-  
current account 往來活期賬戶   mGjB{Q+  
current asset 流動資產   Io1j%T#ZT  
current liability 流動負債   m2c'r3UEu  
current profit and loss 本期損益   jYHnJ}<  
debit 借方   \8`7E1d  
debt 債務   <+_XGO
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debtor 債務人   68Fl/   
deed 契據   *siX:?l  
deferred assets 遞延資產   {A/r)  
deferred liabilities 遞延負債   -&Z!b!jN  
delivery 交貨   n#lbfN 4  
delivery expense 送貨費   eV[{c %wN:  
delivery order 出貨單   b=
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demand draft 即期匯票   (/e
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demand note 即期票據   fp)SZu_*  
demurrage charge 延期費   )`DVPudiy  
deposit 存款   "do5@$p|  
deposit slip 存款單   Ti%MOYNCv  
depreciation 折舊   QK]P=pE'C  
direct cost 直接成本   S6<o?X9,
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direct labour 直接人工   --K)7  
director 董事   *;fTiL  
discount 折扣   sbW+vc  
discount on purchase 進貨折扣   (S~kyU!)0  
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