[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。   DB~MYOX~  
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acceptance 承兌   G *@@K  
account 賬戶   `Hd9\;NJ  
accountant 會計員   7V'Le2T'  
accounting 會計   o\60n  
accounting system 會計制度   }!=U ^A)  
accounts payable 應付賬款   3cHtf  
accounts receivable 應收賬款   @?d?e+B  
accumulated profits 累積利益   0d`5Gy_D%  
adjusting entry ?#123;整記錄   ;Z4o{(/zU  
adjustment ?#123;整   QPV@'.2m  
administration expense 管理費用   `oVB!eapl  
advances 預付  
Uz $ @(C  
advertising expense 廣告費   `VXZ khm  
agency 代理   B0"0_n7-  
agent 代理人   8 ?" Ze(  
agreement 契約   y7La_FPrl  
allotments 分配數   FT4l$g7"  
allowance 津貼   K plM['uF  
amalgamation 合併   8sWr\&!  
amortization 攤銷   A!4VjE>  
amortized cost 應攤成本   <N-=fad]  
annuities 年金   ?rQc<;b  
applied cost 已分配成本   _ .!aBy%xf  
applied expense 已分配費用   9 #fp_G;=  
applied manufacturing expense 己分配製造費用   d
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apportioned charge 攤派費用   itHM7d  
appreciation 漲價   6+)x7g1PL  
article of association 公司章程   eK*W=c#@  
assessment 課稅   W\NG>t  
assets 資產   -)6;0  
attorney fee 律師費   (FG^UA#'  
audit 審計   wB2}uk7  
auditor 審計員   o~k;D{Snr  
average 平均數    ;b|  
average cost 平均成本   S?2YJl8B  
bad debt 壞賬   :~i+tD  
balance 餘額   D!/0c]"  
balance sheet 資產負債表   "]UIz_^'`U  
bank account 銀行賬戶   N;g$)zCV1  
bank balance 銀行結存   9 R   
bank charge 銀行手續費   KDBY9`08  
bank deposit 銀行存款   VAg68EbnF  
bank discount 銀行貼現   ^X^,>Z|  
bank draft 銀行匯票   !%V*UR9  
bank loan 銀行借款   /L$NE$D} "  
bank overdraft 銀行透支   Pfk{=y  
bankers acceptance 銀行承兌   )\"I*Jwir  
bankruptcy 破產   VW ~Xbyf  
bearer 持票人   >HX)MwAP  
beneficiary 受益人   La]4/=a  
bequest 遺產   @'Q%Jc(  
bill 票據   j<@fT ewZ  
bill of exchange 匯票   Y6a$gXRT  
bill of lading 提單   oAaf)?8  
bills discounted 貼現票據   ve~C`2=;  
bills payable 應付票據   `^zQ$au'u  
bills receivable 應收票據   YLigP"*~^  
board of directors 董事會   5Fh8*8u6hL  
bonds 債券   fSr`>UpxC  
bonus 紅利   xh`Du|jvm  
book value 賬面價值   Bqp&2zg)@  
bookkeeper 簿記員   UC(9Dz  
bookkeeping 簿記   gLV^Z6eE  
branch office general ledger 支店往來賬戶   | 4 `.#4  
broker 經紀人   egbb1+tY  
brought down 接前   `[ &v  
brought forward 接上頁   VD9J
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budget 預算   @EYK(QS-  
by-product 副產品   tbY SK  
by-product sales 副產品銷售   p[b7E`7  
capital 股本   *n,UOHlO  
capital income 資本收益   &62`Wr0C  
capital outlay 資本支出   7fU
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capital stock 股本   }d@LSaM  
capital stock certificate 股票   7pd$?=__I  
carried down 移後   \3M1.Q4$Gr  
carried forward 移下頁   gn364U a  
cash 現金   XA?WUR[e  
cash account 現金賬戶   &
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cash in bank 存銀行現金   rrYp'L  
cash on delivery 交貨收款   wD}EW  
cash on hand 庫存現金   5qeT4| Ol  
cash payment 現金支付   1BTgGF  
cash purchase 現購   V54q"kP,@.  
cash sale 現沽   H8(C>w-'  
cashier 出?#123;員   r
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cashiers check 本票   A xRl*B  
certificate of deposit 存款單折   qq/_yt  
certificate of indebtedness 借據   8.PXTOhVL  
certified check 保付支票   g:;Ya?5N  
certified public accountant 會計師   =[APMig,n  
charges 費用   HuK Aj  
charge for remittances 匯水手續費   BSjbnnW}"  
charter 營業執照   p FXd4*  
chartered accountant 會計師   JE/l#Q!  
chattles 動產   < rv1IJ  
check 支票   py}.00it  
che stub 支票存根   ?!R
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closed account 己結清賬戶   bU:V%B?=]  
closing 結算   2n _T2{  
closing entries 結賬紀錄   >\RDQ%z  
closing stock 期末存貨   K90D1sD  
closing the book 結賬   ZWov_  
columnar journal 多欄日記賬   kqQ
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combination 聯合   neK*jdaP  
commission 佣金   2lX[hFa5  
commodity 商品   (R,NV3m?w  
common stock 普通股   }k4`  
company 公司   iZsau2K  
compensation 賠償   <XU8a:w'T  
compound interest 複利   @"jmI&hYn  
consignee 承銷人   =%:JjgKc*t  
consignment 寄銷   ^ yY{o/6  
consignor 寄銷人   Hf!9`R[  
consolidated balance sheet 合併資產負債表   WNCM|VUl  
consolidated profit and loss account 合併損益表   u XaL  
consolidation 合併   XB6N[E  
construction cost 營建成本   b/T20F{W\o  
construction revenue 營建收入   u Eu6f  
contract 合同   .LWOM8)  
control account 統制賬戶   &n}8Uw0440  
copyright 版權   ]JkpRaP$  
corporation 公司   ?3.(Vqwog  
cost 成本   kyp U&F  
cost accounting 成本會計   /e
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cost of labour 勞工成本    aOaF&6'j  
cost of production 生產成本   L3-<Kop  
cost of manufacture 製造成本   e5]&1^+  
cost of sales 銷貨成本   o'9OPoof:.  
cost price 成本價格   Wm];pqN  
credit 貸方   ;LwFbkOuU  
credit note 收款通知單   !"Z."fm*  
creditor 債權人   tf.q~@Pi  
crossed check 橫線支票   9_g>BI;"8  
current account 往來活期賬戶   MYur3lj%_  
current asset 流動資產   :u[ oc .  
current liability 流動負債   O('i*o4!}  
current profit and loss 本期損益   $8<j5%/ $M  
debit 借方   
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debt 債務   f\U?:83  
debtor 債務人   >$#*`6R  
deed 契據   P wt ?9I  
deferred assets 遞延資產   1]a*Oer}  
deferred liabilities 遞延負債   xfbK eS8  
delivery 交貨   U*`  
delivery expense 送貨費   ~v{C6)  
delivery order 出貨單   hY4)
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demand draft 即期匯票   E.5 *Jr=J  
demand note 即期票據   X_^_r{  
demurrage charge 延期費   ="'rH.n #  
deposit 存款   y<IZ|f  
deposit slip 存款單   Wl9I`Itg  
depreciation 折舊   LaEX kb*s  
direct cost 直接成本   R{ 2GQB  
direct labour 直接人工   te!]9rR  
director 董事   2@=cqD7x  
discount 折扣   P?WT)C2)u  
discount on purchase 進貨折扣   pqGf@2
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