[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。   G"U9E5O  
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acceptance 承兌   ;F!5%}OcL%  
account 賬戶   &5spTMw8  
accountant 會計員   st3l2Q  
accounting 會計   )=Z>#iH1  
accounting system 會計制度  
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accounts payable 應付賬款   (vP
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accounts receivable 應收賬款   \y)rt )  
accumulated profits 累積利益   '4Ixqb+  
adjusting entry ?#123;整記錄   RLynEV;]  
adjustment ?#123;整   }=UHbU.n~!  
administration expense 管理費用   6]_pIf  
advances 預付   H*QIB_  
advertising expense 廣告費   .TMs bZ|j  
agency 代理   m!4ndO;0vh  
agent 代理人   )}]g] g  
agreement 契約   DiScFx|rE  
allotments 分配數   EXw
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allowance 津貼   " 4K(jXq|  
amalgamation 合併   Lh"<XYY  
amortization 攤銷   |`Ntv}  
amortized cost 應攤成本  
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annuities 年金   m
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applied cost 已分配成本   i]y<|W)Q3  
applied expense 已分配費用   :q7Wy&ow  
applied manufacturing expense 己分配製造費用   I^]2K0+x x  
apportioned charge 攤派費用   axRV:w;E<  
appreciation 漲價    ZrxD`1L  
article of association 公司章程   _AYK435>N  
assessment 課稅   P *Uwg&Qz)  
assets 資產   ;|5F[  
attorney fee 律師費   +L|?~p`
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audit 審計   G<8/F<m/  
auditor 審計員   Gg3,:A_ w  
average 平均數   }[};IqVaK  
average cost 平均成本   !/*\}\'4  
bad debt 壞賬   E7Ul;d  
balance 餘額   } FlT%>Gw  
balance sheet 資產負債表   [0[i5'K:  
bank account 銀行賬戶   #m<nAR  
bank balance 銀行結存   u+e{Mim  
bank charge 銀行手續費   y8Z_Itlf  
bank deposit 銀行存款   5 +YH.4R  
bank discount 銀行貼現   ;Ax }KN7  
bank draft 銀行匯票   '!cCMTj  
bank loan 銀行借款   |&nS|2.'  
bank overdraft 銀行透支   E`0 ?  
bankers acceptance 銀行承兌   9:[ 9v  
bankruptcy 破產   Nk 8B_{   
bearer 持票人   3{^9]7UC  
beneficiary 受益人   #7$ H  
bequest 遺產   4qbBc1,7y  
bill 票據   :&rt)/I  
bill of exchange 匯票   :WS@=sZN  
bill of lading 提單   m6K}|j  
bills discounted 貼現票據   Bz-c$me1  
bills payable 應付票據   F>6|3bOR  
bills receivable 應收票據   x0D*U?A  
board of directors 董事會   VUGmi]qd  
bonds 債券   $}q23  
bonus 紅利   f#"J]p  
book value 賬面價值   T|op$ s|  
bookkeeper 簿記員   x8\?}UnB  
bookkeeping 簿記   d-ZJL6-  
branch office general ledger 支店往來賬戶   #PW9:_BE  
broker 經紀人   FP`b>E qOH  
brought down 接前   e/&{v8Hmb  
brought forward 接上頁   e8!5I,I  
budget 預算   =tn)}Y.<e  
by-product 副產品   r:'.nhe  
by-product sales 副產品銷售   ,vawzq[oSy  
capital 股本   k[YS8g-Q  
capital income 資本收益   KVaiugQ  
capital outlay 資本支出   =
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capital stock 股本   Zw9FJ/Zn@  
capital stock certificate 股票   8)3*6+D  
carried down 移後   `pS9_NYZ}  
carried forward 移下頁   rmm0/+jY  
cash 現金   7wqK>Y1a  
cash account 現金賬戶   
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cash in bank 存銀行現金   JPUW6e07o  
cash on delivery 交貨收款   D& i94\vVa  
cash on hand 庫存現金   e4_rC'=  
cash payment 現金支付   .},'~NM]  
cash purchase 現購   'n]w"]|  
cash sale 現沽   rJTa  
cashier 出?#123;員   `r':by0M  
cashiers check 本票   /NFj(+&g+  
certificate of deposit 存款單折   ZzpUUH/r  
certificate of indebtedness 借據   70nqD>M4  
certified check 保付支票   u@M,qo`  
certified public accountant 會計師   0<@KG8@hI;  
charges 費用   IdYt\^@>  
charge for remittances 匯水手續費   "| g>'wM*  
charter 營業執照   EGS)b  
chartered accountant 會計師   (OL4Ex']  
chattles 動產   Bahm]2  
check 支票   ,Vm < rK  
che stub 支票存根   ]^7@}Ce_  
closed account 己結清賬戶   9>/4W.  
closing 結算    `25yE/  
closing entries 結賬紀錄   N!=v4f  
closing stock 期末存貨   ]|ag  
closing the book 結賬    A,<E\  
columnar journal 多欄日記賬   WDD%Q8ejV&  
combination 聯合   2- h{N  
commission 佣金   gPO}d  
commodity 商品   >\#*P'y`d  
common stock 普通股   "m8^zg hL  
company 公司   CwzZ8.o$i  
compensation 賠償   :\c ^*K(9  
compound interest 複利   LA5(sp@O  
consignee 承銷人   #q$HQ&k  
consignment 寄銷   ()?(I?I
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consignor 寄銷人   4l'fCZhA}  
consolidated balance sheet 合併資產負債表   f~R(D0@  
consolidated profit and loss account 合併損益表   tSUEZ62EY  
consolidation 合併   ^ VyKd  
construction cost 營建成本   ueWEc^_>  
construction revenue 營建收入   |aS.a&vwR  
contract 合同   U9 s&  
control account 統制賬戶   xm~`7~nFR  
copyright 版權   @b%=H/5\  
corporation 公司   /C:gKy4  
cost 成本   T3<4B!UB&  
cost accounting 成本會計  
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cost of labour 勞工成本   ;ef}}K  
cost of production 生產成本   my1@41 H  
cost of manufacture 製造成本   ET*SB  
cost of sales 銷貨成本   )2o?#8J  
cost price 成本價格   gz9j&W.  
credit 貸方   !9e=_mY  
credit note 收款通知單   R) h#Vc(  
creditor 債權人   Dm l;#'IF3  
crossed check 橫線支票   C.-,^+t;g  
current account 往來活期賬戶   EME|k{W  
current asset 流動資產   ebhXak[w  
current liability 流動負債   Bkc 4TO  
current profit and loss 本期損益   N>`Aw^ _@&  
debit 借方   9W5lSX #^;  
debt 債務   ,ZNq,$j  
debtor 債務人   t=iIY`Md%  
deed 契據   vA{-{Q  
deferred assets 遞延資產   b8t7u  
deferred liabilities 遞延負債   :3Ox~o  
delivery 交貨   $a]`nLUa  
delivery expense 送貨費   ;$|nrwhy  
delivery order 出貨單   PC8Q"O  
demand draft 即期匯票   9TC,!0U{_.  
demand note 即期票據   U7F!Z( 9  
demurrage charge 延期費   tcI*a>  
deposit 存款   Btn?N  
deposit slip 存款單   bAqA1y3=  
depreciation 折舊   iYoMO["X  
direct cost 直接成本   &p@O_0nF  
direct labour 直接人工   b8UO,fY q  
director 董事   Ld~/u]K%V  
discount 折扣   g3y~bf  
discount on purchase 進貨折扣   TD0 B%  
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