[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。   r{pbUk  
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acceptance 承兌   OPtFz6  
account 賬戶   {InD/l'v6n  
accountant 會計員   Hk8pKpn3  
accounting 會計   rE[:j2HF  
accounting system 會計制度   i SD?y#  
accounts payable 應付賬款   Y)oF;ko:  
accounts receivable 應收賬款   Dq:>]4%  
accumulated profits 累積利益   N&]GPl0  
adjusting entry ?#123;整記錄   ?7]UbtW[  
adjustment ?#123;整   @P@j9yR  
administration expense 管理費用  
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advances 預付   @j/|U04_Z  
advertising expense 廣告費   f%2>pQTq@)  
agency 代理   MaS"V`NI  
agent 代理人   R$Or&:E ^  
agreement 契約   z + NwGVk3  
allotments 分配數   c>}f y  
allowance 津貼   aHR&6
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amalgamation 合併   gXP)Y
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amortization 攤銷   ~As/cd>9  
amortized cost 應攤成本    c?H@HoF  
annuities 年金   Z| f~   
applied cost 已分配成本   _a`J>~$  
applied expense 已分配費用   jMV9r-{*+  
applied manufacturing expense 己分配製造費用   }
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apportioned charge 攤派費用   @7j$$  
appreciation 漲價   QRL+-)DMc  
article of association 公司章程   J%mtlA  
assessment 課稅   LZ 3PQL  
assets 資產   h:3^FV&#  
attorney fee 律師費   % r>v^1Vo  
audit 審計   )U5Ba^"fI  
auditor 審計員   }3DZ`8u  
average 平均數   \]y /EOT  
average cost 平均成本   t 8,VRFV  
bad debt 壞賬   \zMx~-2oN  
balance 餘額   (aTpBXGr=  
balance sheet 資產負債表   |[B JZ  
bank account 銀行賬戶   |JVp(Kx  
bank balance 銀行結存   76BA1x+G  
bank charge 銀行手續費   'n dX
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bank deposit 銀行存款   ~qu}<u)P  
bank discount 銀行貼現   5xIOi(3`Q  
bank draft 銀行匯票   OB5t+_s  
bank loan 銀行借款   IL&;2%  
bank overdraft 銀行透支   1[k.apn  
bankers acceptance 銀行承兌   *< ?~  
bankruptcy 破產   >5c38D7k)  
bearer 持票人   z1vSt[s  
beneficiary 受益人   P3op1/Np  
bequest 遺產   nSR<(-j !  
bill 票據   :|PI_ $4H  
bill of exchange 匯票   \>N "{T  
bill of lading 提單   8^2E77s4U  
bills discounted 貼現票據   L+N;mI 8  
bills payable 應付票據   dc=~EG-_rM  
bills receivable 應收票據   3U
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board of directors 董事會   1 h,m  
bonds 債券   <]wQ;14;H  
bonus 紅利   <Dq7^,}#  
book value 賬面價值   l1uv]t <  
bookkeeper 簿記員   qw35Ly L  
bookkeeping 簿記   7S.E,\Tws  
branch office general ledger 支店往來賬戶   \F5d p  
broker 經紀人   Jnl#d0) -  
brought down 接前   ]rMHO  
brought forward 接上頁   h4geoC_W2  
budget 預算   yD:}&!\}  
by-product 副產品   ;9"6g=q  
by-product sales 副產品銷售   cOrFe;8-.  
capital 股本   DNmP>~  
capital income 資本收益   Qt
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capital outlay 資本支出   Zv^
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capital stock 股本   s_RUb  
capital stock certificate 股票   g7@.Fa.u'!  
carried down 移後   ay`A Gr  
carried forward 移下頁   -kkpEw\  
cash 現金   P&.-c _
 
cash account 現金賬戶   q
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cash in bank 存銀行現金   d*tn&d~k,  
cash on delivery 交貨收款   k?VH4yA  
cash on hand 庫存現金   v FW g0 $,  
cash payment 現金支付   )FSa]1t;x  
cash purchase 現購   1%Su~Z"W>  
cash sale 現沽   r$<4_*  
cashier 出?#123;員   4KnrQ-D  
cashiers check 本票   I|/\L|vo  
certificate of deposit 存款單折   F7lzc )
  
certificate of indebtedness 借據   s^zX9IVnp  
certified check 保付支票   V PaW-o  
certified public accountant 會計師   ujan 2'YT  
charges 費用   6X[Mn2wYW  
charge for remittances 匯水手續費   W`gzMx  
charter 營業執照   07 #e{   
chartered accountant 會計師   _]6n]koD,  
chattles 動產   4B$|UG  
check 支票   Z,JoxK2"  
che stub 支票存根   ]aI   
closed account 己結清賬戶   s~n@| m9k  
closing 結算   MR}h}JEx0  
closing entries 結賬紀錄   " gQJeMU  
closing stock 期末存貨   {2=f,,|+f  
closing the book 結賬   @D+2dT0[M  
columnar journal 多欄日記賬   }zyh!  
combination 聯合   =kDh:&u%  
commission 佣金   aM!%EaT  
commodity 商品   )Nnrsa  
common stock 普通股   CA]u3bf~  
company 公司   :O/QgGZN$  
compensation 賠償   D V=xqC6}  
compound interest 複利   tr@)zM GB  
consignee 承銷人   K6G+sBw[  
consignment 寄銷   i>{.Y};  
consignor 寄銷人   9*;OHoDh  
consolidated balance sheet 合併資產負債表   aK5O 0`  
consolidated profit and loss account 合併損益表   b<8,'QgB  
consolidation 合併   Ee097A?1vj  
construction cost 營建成本  
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construction revenue 營建收入    kAnK1W>  
contract 合同   Sgq" 3(+%,  
control account 統制賬戶   %[WOQ.Sh  
copyright 版權   0+3{fD/  
corporation 公司   r O-=):2  
cost 成本   49-wFF  
cost accounting 成本會計   O%*:fd,o-  
cost of labour 勞工成本   K %.>o  
cost of production 生產成本   /y[zOT6  
cost of manufacture 製造成本   |<!xD iB  
cost of sales 銷貨成本   xV>sc;PEb  
cost price 成本價格   EPd
 
credit 貸方   PsO>&Te2  
credit note 收款通知單   /4{IxQk  
creditor 債權人   }I I)<g'  
crossed check 橫線支票   BXa.XZ<n(  
current account 往來活期賬戶   W,bu=2K6  
current asset 流動資產   q"Th\? }%  
current liability 流動負債   "5b4fQ ;x  
current profit and loss 本期損益   y7U?nP ')+  
debit 借方   |oX1J<LM  
debt 債務   bu,xIT^  
debtor 債務人   :b"&Rc&s.  
deed 契據   bBgy L
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deferred assets 遞延資產   O6$n VpD3  
deferred liabilities 遞延負債   3_N1 y  
delivery 交貨   *^i"q\n5(  
delivery expense 送貨費   P 9?I]a)G  
delivery order 出貨單   DSL3+%KF#  
demand draft 即期匯票   k\Z@B!VAq  
demand note 即期票據   RW|Xh8.O  
demurrage charge 延期費   I]6,hygs  
deposit 存款   gVI T6"/  
deposit slip 存款單   }.N~jx0R  
depreciation 折舊   ()(^B}VK  
direct cost 直接成本   N4$
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direct labour 直接人工   o(eh.   
director 董事   w-P;E!gTt  
discount 折扣   &x
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discount on purchase 進貨折扣   Tl L\&n.$  
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