[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。   rG*Zp7{  
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acceptance 承兌   Rg!Fu  
account 賬戶   O8drR4Pt  
accountant 會計員   xF4>G0  
accounting 會計   vS{zLXg  
accounting system 會計制度   DL0i  
accounts payable 應付賬款   =6sL}$  
accounts receivable 應收賬款   VaIFE~>E&  
accumulated profits 累積利益   Y]SX2kk(2  
adjusting entry ?#123;整記錄   ]_WB^  
adjustment ?#123;整   NlS/PWc6(  
administration expense 管理費用   =
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advances 預付   W+C@(}pt  
advertising expense 廣告費    `Y~EL?
 
agency 代理   mu?6Phj  
agent 代理人   " tUS>c/  
agreement 契約   o"a ~  
allotments 分配數   NBUSr}8|  
allowance 津貼   g5 J[ut  
amalgamation 合併   D/ SM/  
amortization 攤銷   D~i m1h;>  
amortized cost 應攤成本   >K2Md*[P3q  
annuities 年金   o`8dqP
 
applied cost 已分配成本   R\B-cU[,  
applied expense 已分配費用   A@kp`-  
applied manufacturing expense 己分配製造費用   eKq`t.*Ft  
apportioned charge 攤派費用   lo%:$2*'p  
appreciation 漲價   U?}>A5H  
article of association 公司章程   Vg0$5@  
assessment 課稅   v&NC` dVR  
assets 資產   ]}~[2k.  
attorney fee 律師費   8U5L|Ny.q  
audit 審計   dvAvG.;U  
auditor 審計員   AI|8E8h+D  
average 平均數   JIl<4 %A  
average cost 平均成本   wm$1LZ8o-`  
bad debt 壞賬   '<A:`V9M}v  
balance 餘額   ,&1DKx  
balance sheet 資產負債表   i+2fWi6Z+  
bank account 銀行賬戶   TfYX F`d  
bank balance 銀行結存   'ow`e j  
bank charge 銀行手續費   =X0"!y"  
bank deposit 銀行存款   i9qn_/<c  
bank discount 銀行貼現   >0W:snNK  
bank draft 銀行匯票   0 s
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bank loan 銀行借款   V?a+u7*U&  
bank overdraft 銀行透支   GtCbzNY  
bankers acceptance 銀行承兌   QeK@++EVc  
bankruptcy 破產   Jv|uI1V  
bearer 持票人   3=reN6Q  
beneficiary 受益人   TfD]`v`]   
bequest 遺產   f#s /Ycp+  
bill 票據   nty^De%  
bill of exchange 匯票   H WOl79-  
bill of lading 提單   ]pZxbs&Vb  
bills discounted 貼現票據   "gcHcboU5$  
bills payable 應付票據   &vf%E@<  
bills receivable 應收票據   |6%B2I&c  
board of directors 董事會   %V>Ss9;/8  
bonds 債券   z"b}V01F#  
bonus 紅利   S}/?Lm}  
book value 賬面價值   y&HfF~  
bookkeeper 簿記員   u* I=.  
bookkeeping 簿記   .o(XnY)cgJ  
branch office general ledger 支店往來賬戶   V'XmMn)!  
broker 經紀人   s<i& q {r  
brought down 接前   Rn(vG-xQ  
brought forward 接上頁   ;^9Ao>(?y  
budget 預算   lzQmD/ i*  
by-product 副產品   9aED6  
by-product sales 副產品銷售   HAHv^  
capital 股本   w"Q6'/P  
capital income 資本收益   K8sgeX|  
capital outlay 資本支出   QJL%J  
capital stock 股本   nhfHY-l}7  
capital stock certificate 股票   q K sI}X~  
carried down 移後   ? 1OZEzA!  
carried forward 移下頁   ,cbCt  
cash 現金   `CW I%V  
cash account 現金賬戶   1}moT#  
cash in bank 存銀行現金   Xndgs}zz  
cash on delivery 交貨收款   td:GZ %  
cash on hand 庫存現金   {bxTODt@  
cash payment 現金支付   Sn I-dXNF  
cash purchase 現購   i?.7o*w8  
cash sale 現沽   y"Fp4$qb  
cashier 出?#123;員   PdUlwT?8C  
cashiers check 本票   [jPUAr}  
certificate of deposit 存款單折   Xknp*(9  
certificate of indebtedness 借據   j-egsKR  
certified check 保付支票   xWwQm'I2}  
certified public accountant 會計師   >vDa`|g  
charges 費用   ^xWu7q  
charge for remittances 匯水手續費   C@{#OOa  
charter 營業執照   z=}@aX[  
chartered accountant 會計師   d|^cKLu  
chattles 動產   82S?@%}#J  
check 支票   qSB]Zm<  
che stub 支票存根   j.? '*?P  
closed account 己結清賬戶   (;f7/2~`  
closing 結算   :L~{Q>o  
closing entries 結賬紀錄   njbEw4nX  
closing stock 期末存貨   9n#Q1Xq  
closing the book 結賬   1o&]=(  
columnar journal 多欄日記賬   6}Se$XMl  
combination 聯合   n"[VM=YGI  
commission 佣金   334UMH__  
commodity 商品   ,/d R  
common stock 普通股   c-|~ABtEpX  
company 公司   >/*wlY!E  
compensation 賠償   NQ7j{dJ?  
compound interest 複利   <r6e23  
consignee 承銷人   zh5$$*\  
consignment 寄銷   |T!^&t  
consignor 寄銷人   {o2pCH
 
consolidated balance sheet 合併資產負債表   ^Z?X\t  
consolidated profit and loss account 合併損益表   PNm WZW*  
consolidation 合併   .T*K4m{b0  
construction cost 營建成本   j"F
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construction revenue 營建收入  
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contract 合同   jwm2ZJ
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control account 統制賬戶   + 9vd(
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copyright 版權   3~zK :(  
corporation 公司   !1i(6?~#4  
cost 成本   ]:lqbg[J  
cost accounting 成本會計   -&4W0JK9  
cost of labour 勞工成本   `t0?PpUo  
cost of production 生產成本   / v";u)  
cost of manufacture 製造成本   4dkU;Ob  
cost of sales 銷貨成本   W/z\j/Rgc  
cost price 成本價格   Oeua<,]Z~  
credit 貸方   $
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credit note 收款通知單   3Uzb]D~u  
creditor 債權人   n5nV461U  
crossed check 橫線支票   SfKm]Z>Hp  
current account 往來活期賬戶   HPc7Vo(  
current asset 流動資產   ?{bF3Mz=  
current liability 流動負債   1J}i :i&  
current profit and loss 本期損益   (C<~:Y?%  
debit 借方   q3+G  
debt 債務   0_Gi1)  
debtor 債務人   Mx?{[zT"  
deed 契據   O]ZP- WG  
deferred assets 遞延資產   tB DaFB  
deferred liabilities 遞延負債   K<@gU\-!  
delivery 交貨   y[U/5! `zV  
delivery expense 送貨費   v3b[08 F  
delivery order 出貨單   ,vfi]_PK  
demand draft 即期匯票   "qE
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demand note 即期票據   fz%I'
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demurrage charge 延期費   ;>*l?m-S@n  
deposit 存款   %GRD3S  
deposit slip 存款單   wzX 1!?  
depreciation 折舊   ]B;GU  
direct cost 直接成本   Yg 8AMi  
direct labour 直接人工   W)3IS&;P  
director 董事   BMw_F)hTO  
discount 折扣   ~7Ji+AJA  
discount on purchase 進貨折扣   !PN;XZ~{  
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