[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。   $WS?/H0C  
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acceptance 承兌   "vL,c]D  
account 賬戶   _(%;O:i  
accountant 會計員   yJn<S@)VT:  
accounting 會計   #<*=)[  
accounting system 會計制度   (@&+?A"6`  
accounts payable 應付賬款   k ^(RSu<  
accounts receivable 應收賬款   z i
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accumulated profits 累積利益   E YXHxo  
adjusting entry ?#123;整記錄   ;xxu,  
adjustment ?#123;整   dn}'B%  
administration expense 管理費用   L }L"BY3$  
advances 預付   aF]cEe  
advertising expense 廣告費   ews{0  
agency 代理   cy @",
z  
agent 代理人   [wv;CUmgc  
agreement 契約   p38RgEf  
allotments 分配數   6[~_;0  
allowance 津貼   Sxzt|{  
amalgamation 合併   ,|G~PC8  
amortization 攤銷   }u?DK,R  
amortized cost 應攤成本   {&,MkWgG  
annuities 年金   ' |Ia-RbX  
applied cost 已分配成本   J-d>#'Wb|  
applied expense 已分配費用   Oz-;2  
applied manufacturing expense 己分配製造費用   uP NZ^lM  
apportioned charge 攤派費用   GA+#'R  
appreciation 漲價   jWNF3\  
article of association 公司章程   `m+o^!SGe  
assessment 課稅   C=,O'U(ep  
assets 資產   %s*F~E  
attorney fee 律師費   .hVB)@ /  
audit 審計   o7sIpE9  
auditor 審計員   =GJ)4
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average 平均數   Bh ,GQHJ  
average cost 平均成本   L)yc_ d5  
bad debt 壞賬   y1
OpZ  
balance 餘額   >&`;@ZOH  
balance sheet 資產負債表   !&#
5*  
bank account 銀行賬戶   S\<nCkE^  
bank balance 銀行結存   T7#}&>  
bank charge 銀行手續費   D7|qFx;]g  
bank deposit 銀行存款   ffI z>Of:  
bank discount 銀行貼現   ZWXA%u7V  
bank draft 銀行匯票   7v]9) W=y  
bank loan 銀行借款   + C'<*  
bank overdraft 銀行透支   *Eg[@5;QA  
bankers acceptance 銀行承兌   88g|(k/  
bankruptcy 破產   khe.+Qfgj  
bearer 持票人   W!B\VB  
beneficiary 受益人   pK NrEq  
bequest 遺產   x.kIzI5  
bill 票據   /5N`Euw
 
bill of exchange 匯票   s~>0<3{5  
bill of lading 提單   :F`"CR^,  
bills discounted 貼現票據   IrMxdF~c  
bills payable 應付票據   G7SmlFn?  
bills receivable 應收票據   uq\[^  
board of directors 董事會   2}0S%R(  
bonds 債券   ~ya@ YP]';  
bonus 紅利   xua E\*m  
book value 賬面價值   =.(~`ici~  
bookkeeper 簿記員   #,CK;h9jy!  
bookkeeping 簿記   {n 4W3  
branch office general ledger 支店往來賬戶   :R1F\FT*  
broker 經紀人   wq:"/2p1  
brought down 接前   /zg|I?$>Z4  
brought forward 接上頁   mRT$@xa]J  
budget 預算   'bn$"A"{o  
by-product 副產品   ~%?LFR'  
by-product sales 副產品銷售   1w}DfI  
capital 股本   lN~u='
Kc  
capital income 資本收益   Pq3m(+gf  
capital outlay 資本支出   nA#N,^Rr  
capital stock 股本   ?5j}&Y3  
capital stock certificate 股票   RfQ*`^D  
carried down 移後   ;!pSYcT,  
carried forward 移下頁   <~}NxY\5  
cash 現金   ypLt6(1j%  
cash account 現金賬戶   /pQUu(~h_  
cash in bank 存銀行現金  
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fjHa6S  
cash on delivery 交貨收款   WPDi)UX  
cash on hand 庫存現金   &F~97F)A)  
cash payment 現金支付   w)Z-, J  
cash purchase 現購   cI (}  
cash sale 現沽   6 <Txkk  
cashier 出?#123;員   a_ (T9pr  
cashiers check 本票   ^*'fDP*  
certificate of deposit 存款單折   FO{?Z%& ;  
certificate of indebtedness 借據   "U|u-ka8B  
certified check 保付支票   E-v^eMWX  
certified public accountant 會計師   PrvV]#O *  
charges 費用   e)f!2'LL  
charge for remittances 匯水手續費   bBY7^k  
charter 營業執照   ,b9!\OWDF  
chartered accountant 會計師   :0'vzM  
chattles 動產   khVfc  
check 支票   s(pNg?R  
che stub 支票存根   l?O%yf`s  
closed account 己結清賬戶   g_;4@jwTP"  
closing 結算   COH9E
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closing entries 結賬紀錄   dhV6r  
closing stock 期末存貨   /|p6NK;8L  
closing the book 結賬   qCy SL lp0  
columnar journal 多欄日記賬   8A: =#P^O\  
combination 聯合   )St`}qu;  
commission 佣金   k{ J\)z  
commodity 商品   j7yUya&
 
common stock 普通股   \{.c0  
company 公司   6kHuKxY,  
compensation 賠償   qnJs,"sn  
compound interest 複利   IVs o/!   
consignee 承銷人   6vf<lmN  
consignment 寄銷   A`nzqe#(1  
consignor 寄銷人   l,ic-Y1  
consolidated balance sheet 合併資產負債表   n'83P%x  
consolidated profit and loss account 合併損益表   <
Y)Aez  
consolidation 合併   e4<St`K  
construction cost 營建成本   d@ef+-  
construction revenue 營建收入   ;8g[y"I  
contract 合同   l*b0uF  
control account 統制賬戶   7`
HKa@  
copyright 版權   ^?S 
lM  
corporation 公司   n!h952"  
cost 成本   7_`_iymR  
cost accounting 成本會計   C:p`  
cost of labour 勞工成本   ONMR2J(   
cost of production 生產成本   DHVfb(H5e  
cost of manufacture 製造成本   qPn!.m$/  
cost of sales 銷貨成本   : czUOZ_  
cost price 成本價格   AQD` cG  
credit 貸方  
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credit note 收款通知單   T/P   
creditor 債權人   R'$1,ie  
crossed check 橫線支票   8gJg7RxL  
current account 往來活期賬戶   $k^& X `  
current asset 流動資產   ^&\<[ \  
current liability 流動負債   LfMN 'Cb  
current profit and loss 本期損益   +HEL^  
debit 借方    @=qWwt4~  
debt 債務   %Mf3OtPiJW  
debtor 債務人   G\|P3j  
deed 契據   22R ,  
deferred assets 遞延資產   wDKA1i%G  
deferred liabilities 遞延負債   $d Nmq  
delivery 交貨   I@ D<rjR  
delivery expense 送貨費   -# /'^O+%  
delivery order 出貨單   9>ML;$T&  
demand draft 即期匯票   H,;9' *84  
demand note 即期票據   @6VkNe9  
demurrage charge 延期費   xG|lmYt76  
deposit 存款   S7B?[SPrN[  
deposit slip 存款單   U]"6KS  
depreciation 折舊   hy"=)n(  
direct cost 直接成本   OQ+kOE&  
direct labour 直接人工   oT- Y  
director 董事   f<vZ4 IU  
discount 折扣   @wh-.MD  
discount on purchase 進貨折扣   K Vnz{cx`  
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