[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。   @9&P~mo/  
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acceptance 承兌   *@TZ+{t  
account 賬戶   Vi$-Bw$@  
accountant 會計員   v 36%Pj`  
accounting 會計   B7z -7&TE  
accounting system 會計制度   *FJZiPy
 
accounts payable 應付賬款   72,rFYvpK  
accounts receivable 應收賬款   7-BvFEM;  
accumulated profits 累積利益   j;Z?WXWDh  
adjusting entry ?#123;整記錄   q
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adjustment ?#123;整   sUYxT>R  
administration expense 管理費用   6eokCc"o  
advances 預付   5xOvY  
advertising expense 廣告費   ce6__f5?  
agency 代理   o`.R!wm:W  
agent 代理人   lq"f[-8a2q  
agreement 契約   nB] >!q  
allotments 分配數   K'h1szW  
allowance 津貼   ./$cMaDJ  
amalgamation 合併   F!.E5<&7=  
amortization 攤銷   O=9-Qv|  
amortized cost 應攤成本   5?Wto4j  
annuities 年金   ^S6u<,   
applied cost 已分配成本   PH{_,X  
applied expense 已分配費用   ci+tdMA  
applied manufacturing expense 己分配製造費用   MJ=)v]a  
apportioned charge 攤派費用   CwX Z  
appreciation 漲價   6b!F1
  
article of association 公司章程   =!Q7}z1QI  
assessment 課稅   aC<KN:TN6  
assets 資產   *~/ OOH$"  
attorney fee 律師費   5 Qoew9rA  
audit 審計   7w1wr)qSB  
auditor 審計員   nQGQWg`  
average 平均數   VS&TA>  
average cost 平均成本   21(p|`X  
bad debt 壞賬   7+hK~  
balance 餘額   @2*]"/)*0  
balance sheet 資產負債表   1 n%?l[o  
bank account 銀行賬戶   *kIc9}  
bank balance 銀行結存   &)oOeRwi].  
bank charge 銀行手續費   -[qq(E  
bank deposit 銀行存款   nbG/c80  
bank discount 銀行貼現   >s`J5I!  
bank draft 銀行匯票   cv/_r#vN  
bank loan 銀行借款   SI KOFs  
bank overdraft 銀行透支   %_Yx<wR%  
bankers acceptance 銀行承兌   4Bl{WyMJ|  
bankruptcy 破產   fQP{|+4  
bearer 持票人   o!~Jzd.=h  
beneficiary 受益人   4H+Ked &Oq  
bequest 遺產   N 75:
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bill 票據   {vo +gRYYv  
bill of exchange 匯票   i>[_r,-\[  
bill of lading 提單   A_;8IlW  
bills discounted 貼現票據   ^_ojR4  
bills payable 應付票據   LOTP*Syjf  
bills receivable 應收票據   =~I-]4  
board of directors 董事會   a {ab*tM  
bonds 債券   9 fMau  
bonus 紅利   /cZ-tSC)o  
book value 賬面價值   7u[j/l,  
bookkeeper 簿記員   6; Y0a4Ax  
bookkeeping 簿記   "k Te2iS  
branch office general ledger 支店往來賬戶   (Y^X0yA/  
broker 經紀人   76vy5R(.  
brought down 接前   Cg616hyut  
brought forward 接上頁   %_
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budget 預算   Ys!>+nL|  
by-product 副產品   Iyo@r%I  
by-product sales 副產品銷售   ]qB:PtX  
capital 股本   ` gW<M  
capital income 資本收益   Jdy=_88MD  
capital outlay 資本支出   H_?o-L?+  
capital stock 股本   +I>p !v  
capital stock certificate 股票   QKE9R-KTE  
carried down 移後   <|?K%FP7Z  
carried forward 移下頁   4:9KR[y/  
cash 現金   >]%8Zx[  
cash account 現金賬戶   r 6eb}z!i  
cash in bank 存銀行現金   b~BIz95   
cash on delivery 交貨收款   l6kmS  
cash on hand 庫存現金   VxFOYC>p  
cash payment 現金支付   >
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cash purchase 現購   t!K*pM  
cash sale 現沽   {iG@U=>  
cashier 出?#123;員   d^(1TNS  
cashiers check 本票   .q][? mW3  
certificate of deposit 存款單折   !K?qgM  
certificate of indebtedness 借據   H[b}k
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certified check 保付支票   U}$DhA"r"  
certified public accountant 會計師   !Oi~:Pp  
charges 費用   z>R#H/h+  
charge for remittances 匯水手續費   :SV>+EDY   
charter 營業執照   "g+z !4b#  
chartered accountant 會計師   C[WCg9Av  
chattles 動產   5( _6+'0
 
check 支票   8^B;1`#  
che stub 支票存根   A>V
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closed account 己結清賬戶   p h[\)  
closing 結算   1|8<H~&  
closing entries 結賬紀錄   _IeU+tS  
closing stock 期末存貨  
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closing the book 結賬   vB!|\eJ  
columnar journal 多欄日記賬   U1_&gy @y  
combination 聯合   /=?ETth @  
commission 佣金    ,Yhw
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commodity 商品   Iak0 [6Ey  
common stock 普通股   q8ImrC.'^  
company 公司   ftBq^tC  
compensation 賠償   c<#
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compound interest 複利   1nPZ<^A&@  
consignee 承銷人  
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consignment 寄銷   S=3^Q;V/1  
consignor 寄銷人   n-QJ;37\  
consolidated balance sheet 合併資產負債表   {0!#>["<  
consolidated profit and loss account 合併損益表   [0[M'![8M  
consolidation 合併   F~U!1)  
construction cost 營建成本   &Np9kIMCB  
construction revenue 營建收入   A"Q@W<.  
contract 合同   &W }<:WH~  
control account 統制賬戶   YxJD_R  
copyright 版權   bzi|s5!'<  
corporation 公司   7+w'Y<mJ  
cost 成本    8RwX=  
cost accounting 成本會計   @6o]chJo  
cost of labour 勞工成本   f=J<*h  
cost of production 生產成本   Eaad,VBtU  
cost of manufacture 製造成本   Mp\ <cE  
cost of sales 銷貨成本   T@^]i&  
cost price 成本價格   NN 0Q`r,8}  
credit 貸方   + E"[  
credit note 收款通知單   ezTZnutZ  
creditor 債權人   A\ te*G0:S  
crossed check 橫線支票   O7aLlZdg~  
current account 往來活期賬戶   VSOz.g>  
current asset 流動資產   p2x [
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current liability 流動負債   P,bd'  
current profit and loss 本期損益   )y7_qxwbV  
debit 借方   O_K_f+7  
debt 債務   #G3N(wV3  
debtor 債務人   #f'DEo<b  
deed 契據   u@%|kc`  
deferred assets 遞延資產   }fhHXGK.  
deferred liabilities 遞延負債   y,+[$u7h  
delivery 交貨   ?TEK=mD#u  
delivery expense 送貨費   @kD8^,(oH  
delivery order 出貨單   A~lIa$U$b  
demand draft 即期匯票   IPA*-I57  
demand note 即期票據   h[XGC=%  
demurrage charge 延期費   yZ}d+7T}  
deposit 存款   '4;6u]d)2  
deposit slip 存款單   +C7T]&5s  
depreciation 折舊   #WE]`zd  
direct cost 直接成本   6!EYrX}rI[  
direct labour 直接人工   \Mi#{0f+q  
director 董事   {,O`rW_eS  
discount 折扣   [~Hg}-c  
discount on purchase 進貨折扣   3/M.0}e  
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