[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。   oLz9mqp2%  
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acceptance 承兌   wVY;)1?  
account 賬戶   OCYC Dn  
accountant 會計員   "RMvWuNt  
accounting 會計   R;
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accounting system 會計制度   W5a>6u=g,  
accounts payable 應付賬款   ljRR{HOl  
accounts receivable 應收賬款   5"8R|NU:\0  
accumulated profits 累積利益   B(U0 ~{7a  
adjusting entry ?#123;整記錄   8@'Q=".J  
adjustment ?#123;整   "f3KE=cUm  
administration expense 管理費用   Ax"I$6n>  
advances 預付   ZeP3 Yjr3  
advertising expense 廣告費   dI|`"jl#  
agency 代理   `-[+(+["  
agent 代理人   J t,7S4JL  
agreement 契約  
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allotments 分配數   >Gyg`L\  
allowance 津貼   ufWd)Q  
amalgamation 合併   w-(^w9_e  
amortization 攤銷   tx
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amortized cost 應攤成本   |? l6S
 
annuities 年金   RXU#.=xvy  
applied cost 已分配成本   W_z?t;  
applied expense 已分配費用   gw`}eA$  
applied manufacturing expense 己分配製造費用   HOY9{>E}z  
apportioned charge 攤派費用   1O]27"9  
appreciation 漲價   C>*]a(5k  
article of association 公司章程   _Q3Ad>,U  
assessment 課稅   kVu-,OU  
assets 資產   |`yzH$,F  
attorney fee 律師費   ;Z(~;D  
audit 審計   ua!g}m
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auditor 審計員   VIjsz42C  
average 平均數   Mb0cdK?hA  
average cost 平均成本   V`z2F'vT  
bad debt 壞賬   Sk 10"DB/  
balance 餘額   *|DIG{  
balance sheet 資產負債表   Cq,hzi-  
bank account 銀行賬戶   $6]7>:8mz  
bank balance 銀行結存   9#AsSbBpf  
bank charge 銀行手續費   VT&R1)c  
bank deposit 銀行存款   X[ o9^<  
bank discount 銀行貼現   4?a!6  
bank draft 銀行匯票   bs_"Nn?  
bank loan 銀行借款   -j 6U{l  
bank overdraft 銀行透支   uKZe"wN;  
bankers acceptance 銀行承兌   );. q:"  
bankruptcy 破產   044*@a5f  
bearer 持票人   @|^2 +K/  
beneficiary 受益人   t"@:a Y"  
bequest 遺產   {!C';^  
bill 票據   uoe5@j2  
bill of exchange 匯票   ZP&"[_  
bill of lading 提單   "jUr[X2J  
bills discounted 貼現票據   @Pc]qu  
bills payable 應付票據   \Ka WR  
bills receivable 應收票據   6QOdd6_d  
board of directors 董事會   Bjz\L0d  
bonds 債券   sgn,]3AUq  
bonus 紅利   *YFe  
book value 賬面價值   G/Xa`4"_  
bookkeeper 簿記員   [[PUK{P0  
bookkeeping 簿記   sy Yg, G[  
branch office general ledger 支店往來賬戶   aO]0|<2 j  
broker 經紀人   fFfH9cl!  
brought down 接前   g&*pk5V>  
brought forward 接上頁   >_biiW~x:  
budget 預算   ZL`G<Mo;.  
by-product 副產品   `1NxS35u  
by-product sales 副產品銷售   F`if HO  
capital 股本   7FVu[Qu  
capital income 資本收益   S4]xxc  
capital outlay 資本支出   3d.JV'C'c  
capital stock 股本   Oifu ?f<r  
capital stock certificate 股票   pX]*&[X?  
carried down 移後   q($lL~Ls  
carried forward 移下頁   .d5|Fs~B  
cash 現金   w49Wl>M  
cash account 現金賬戶   %3i/PIN  
cash in bank 存銀行現金   OH28H),}  
cash on delivery 交貨收款   ZpHT2-baVe  
cash on hand 庫存現金   j}chU'if  
cash payment 現金支付   8Us5Oi  
cash purchase 現購   H
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cash sale 現沽   x,js}Mlw  
cashier 出?#123;員   0:**uion  
cashiers check 本票   qB_MDA  
certificate of deposit 存款單折   /c`)E r6d  
certificate of indebtedness 借據   9jiZtwRpk  
certified check 保付支票   L;x c,"\3  
certified public accountant 會計師   r6Z&i^cMe  
charges 費用   !GMb~  
charge for remittances 匯水手續費   SMQuJ_  
charter 營業執照   MjG=6.J|`  
chartered accountant 會計師   ' %OQd?MhL  
chattles 動產   0gV
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check 支票   :x97^.eW~  
che stub 支票存根   j?6%=KuX<  
closed account 己結清賬戶   $6:j3ZTXrt  
closing 結算   JW&/l  
closing entries 結賬紀錄   A0M)*9 f  
closing stock 期末存貨   H!&]Di1Eh  
closing the book 結賬   pCA(>(  
columnar journal 多欄日記賬   FpfOxF6A3  
combination 聯合   9p(s FQ [  
commission 佣金   SPL72+S`,  
commodity 商品   W k'()N  
common stock 普通股   fL"-K  
company 公司   QQ97BP7W  
compensation 賠償   xrO:Y!C?  
compound interest 複利   d> Y9g  
consignee 承銷人   pr/ yDGia  
consignment 寄銷   gyieSXz[  
consignor 寄銷人   :SSe0ZZ_6b  
consolidated balance sheet 合併資產負債表   UioLu90 P  
consolidated profit and loss account 合併損益表   v4(!~S  
consolidation 合併   m$A|Sx&sG$  
construction cost 營建成本   @6ZQkX/  
construction revenue 營建收入   
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contract 合同   gOO\` #  
control account 統制賬戶   suaTXKjyk+  
copyright 版權   Yv9(8  
corporation 公司   TeG5|`t],  
cost 成本   ^Ebaq`{V\'  
cost accounting 成本會計   *gu~7&yoP  
cost of labour 勞工成本   >t?;*K\x"  
cost of production 生產成本   c^UG
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cost of manufacture 製造成本   rj QV;kX>  
cost of sales 銷貨成本   \x)T_]Gcm  
cost price 成本價格   +WK!}xZR  
credit 貸方   8@Xq ,J  
credit note 收款通知單   `>'E4z]-_  
creditor 債權人    {Rjj  
crossed check 橫線支票   xc8 MOm  
current account 往來活期賬戶   `pm6Ts{,  
current asset 流動資產   c5<M=
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current liability 流動負債   EdE,K1gD
 
current profit and loss 本期損益   2>.B*P  
debit 借方   c&AA< 6pkv  
debt 債務   28LjQ!  
debtor 債務人   (5;w^E9*n;  
deed 契據   *xM4nUu<~  
deferred assets 遞延資產   =cM\o{ q  
deferred liabilities 遞延負債   WWc{]R^D  
delivery 交貨   _*9eAeJ  
delivery expense 送貨費   ?W9$=  
delivery order 出貨單   -JaC~v(0  
demand draft 即期匯票   m/JpYv~  
demand note 即期票據   ,F.\z
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demurrage charge 延期費   2ME3=C  
deposit 存款   |9jeOV}/  
deposit slip 存款單   4At%{E  
depreciation 折舊   F.?^ko9d  
direct cost 直接成本   t@> Uc`%  
direct labour 直接人工   :U0z;  
director 董事   7z)Hq./3@  
discount 折扣   X&TTw/J!^  
discount on purchase 進貨折扣   VW I{ wC  
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