[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。   qqSFy>`P  
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acceptance 承兌   e#(X++ G  
account 賬戶   `_!R;f  
accountant 會計員   3`Gb;D  
accounting 會計   U3BhoD#f\  
accounting system 會計制度   v0KJKrliGO  
accounts payable 應付賬款   bVOJp% *s  
accounts receivable 應收賬款   bp>M&1^KY  
accumulated profits 累積利益   sE!$3|Q  
adjusting entry ?#123;整記錄   F TWjIa/[  
adjustment ?#123;整   lH/7m;M  
administration expense 管理費用   6/.cS
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advances 預付   %PC8}++  
advertising expense 廣告費   sf8F h  
agency 代理   yZc#@R[0  
agent 代理人   C sCH :>  
agreement 契約   uLSuY}K0  
allotments 分配數   +!$]a^3l  
allowance 津貼   ^y[- e9O|  
amalgamation 合併   Fil6;R  
amortization 攤銷   tv%B=E!r  
amortized cost 應攤成本   _2w8S\  
annuities 年金   GrI<w.9X  
applied cost 已分配成本   czT]X F  
applied expense 已分配費用   q_Z6s5O  
applied manufacturing expense 己分配製造費用   IqqBUH  
apportioned charge 攤派費用   J$i.^|hE/  
appreciation 漲價   F$jfPy-f  
article of association 公司章程   %|'VucLx  
assessment 課稅   ;e$YM;;d  
assets 資產    yaPx=^&  
attorney fee 律師費   aUq2$lw1  
audit 審計   OM81$Xo=  
auditor 審計員   ^9 ^DA!'  
average 平均數   v(p<88.!m  
average cost 平均成本   ~W-5-Nl{s  
bad debt 壞賬   Y6m:d&p=}  
balance 餘額   RO[6PlrRN  
balance sheet 資產負債表   :Z+Jt=;  
bank account 銀行賬戶   '<x V]k|v  
bank balance 銀行結存   eu'S~c-l  
bank charge 銀行手續費   E _\V^  
bank deposit 銀行存款   Rd[^)q4d$w  
bank discount 銀行貼現   DA>TT~L  
bank draft 銀行匯票   -|I_aOC@  
bank loan 銀行借款   r!~6.  
bank overdraft 銀行透支   WWT1_&0  
bankers acceptance 銀行承兌   U04&z 91"  
bankruptcy 破產   hG>kx8h  
bearer 持票人   +*wr=9>  
beneficiary 受益人   i5SDy(?r  
bequest 遺產   wH+| &C  
bill 票據   77-G*PI*I  
bill of exchange 匯票   ^O,r8K{1n  
bill of lading 提單   onl,R{,`0  
bills discounted 貼現票據   & l0L W,Bx  
bills payable 應付票據   0<+eN8od.  
bills receivable 應收票據   (XEJd4r  
board of directors 董事會   Fz' s\  
bonds 債券   -6$GM J7  
bonus 紅利   d6)+d9?<  
book value 賬面價值   I.it4~]H  
bookkeeper 簿記員   3~?m?vj|Y  
bookkeeping 簿記   c$x>6&&L  
branch office general ledger 支店往來賬戶   |)S*RQb\  
broker 經紀人   b4P
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brought down 接前   g]E3+:5dk  
brought forward 接上頁   mJYD"WgY
 
budget 預算   L~C:1VG5  
by-product 副產品   
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by-product sales 副產品銷售   Cv[1HO<  
capital 股本   A=wG};%_  
capital income 資本收益   u:H:N]  
capital outlay 資本支出   %e:[[yq)G  
capital stock 股本   D"exI]  
capital stock certificate 股票   qB3E  
carried down 移後   $g),|[x+(  
carried forward 移下頁   jZ''0Lclpc  
cash 現金   G&08Qb ,N  
cash account 現金賬戶   f{2I2kJr  
cash in bank 存銀行現金   @M"( r"ab  
cash on delivery 交貨收款   z0Z1J8Qq6.  
cash on hand 庫存現金   ^I)+u>fJ  
cash payment 現金支付   b@O{eQB  
cash purchase 現購   )iFXa<5h  
cash sale 現沽   a'A<'(yv  
cashier 出?#123;員   q
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cashiers check 本票   MaPI<kYQv  
certificate of deposit 存款單折   u:^sEk"Lk'  
certificate of indebtedness 借據   x"r,l/gzy  
certified check 保付支票   1iqgVby  
certified public accountant 會計師   ]^,!;do  
charges 費用   J|vg<
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charge for remittances 匯水手續費   O{0it6  
charter 營業執照   ^?*<.r sG  
chartered accountant 會計師  
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chattles 動產   )_Z^oH ]<  
check 支票   AH_qZTv0{Q  
che stub 支票存根   F|@\IVEB]  
closed account 己結清賬戶   P#D|CP/Cu  
closing 結算   i[:cG  
closing entries 結賬紀錄   BWNI|pq)v  
closing stock 期末存貨   J57; X=M  
closing the book 結賬   6OoOkN
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columnar journal 多欄日記賬   Ks<+@.DLTu  
combination 聯合   4-I7"pW5  
commission 佣金   M&)\PbMc  
commodity 商品   @_W13@|  
common stock 普通股   u:mndTpB6x  
company 公司   4c[/%e:\-  
compensation 賠償   Cc;8+Z=a?G  
compound interest 複利   =3`|D0E  
consignee 承銷人   e\O-5hp7  
consignment 寄銷   |* ^LsuFb  
consignor 寄銷人   H \'1.8g/  
consolidated balance sheet 合併資產負債表   :
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consolidated profit and loss account 合併損益表   #Ge_3^'  
consolidation 合併   /0$fYrg>J  
construction cost 營建成本   {&UA60~6  
construction revenue 營建收入   [ D.%v~j  
contract 合同   @b,6W wc  
control account 統制賬戶   'GT^araz  
copyright 版權   '.M4yif\g  
corporation 公司   bE{

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cost 成本   QZIzddwp  
cost accounting 成本會計   r)OiiD"  
cost of labour 勞工成本   *")*w> R  
cost of production 生產成本   Js vdC]+  
cost of manufacture 製造成本   o8|qT)O@U  
cost of sales 銷貨成本   V )1.)XC  
cost price 成本價格   iJZNSRQJ}r  
credit 貸方   Ow.DBL)x'>  
credit note 收款通知單   cpALs1j:  
creditor 債權人   {+nf&5E 6  
crossed check 橫線支票   *8po0s  
current account 往來活期賬戶   5[4nFa}R:5  
current asset 流動資產   T\g+w\N  
current liability 流動負債   Ie|5,qw E  
current profit and loss 本期損益   ?$T^L"~  
debit 借方   9[;da  
debt 債務   GM?s8yZ<  
debtor 債務人   |cgjn*a?M  
deed 契據   n:2._s T  
deferred assets 遞延資產   8A .7q  
deferred liabilities 遞延負債   8>Cf}TvErx  
delivery 交貨   ZWo~!Z[Y  
delivery expense 送貨費   GZ,MC?W  
delivery order 出貨單   ^X}r ^  
demand draft 即期匯票   0y+^{@lU  
demand note 即期票據   E}v8Q~A(  
demurrage charge 延期費   ;+(VO  
deposit 存款   K3M.ZRh\;`  
deposit slip 存款單   yNowhh
 
depreciation 折舊   g e:a{L  
direct cost 直接成本   ft1#f@b.  
direct labour 直接人工   6/5,n0  
director 董事   nc\`y,>l8  
discount 折扣   I`H&b& .`  
discount on purchase 進貨折扣   y_}vVHT,  
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