[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。   D?)^{)49  
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acceptance 承兌   l/wdu(  
account 賬戶   d*Wg>8|  
accountant 會計員   pX\Y:hCug  
accounting 會計   o'Uaz*-po  
accounting system 會計制度   _#jR6g TY  
accounts payable 應付賬款   A;06Zrf1  
accounts receivable 應收賬款   b3zxiq x  
accumulated profits 累積利益   Hv>16W$_  
adjusting entry ?#123;整記錄   ".Z1CBM(  
adjustment ?#123;整   bm</qF'T6  
administration expense 管理費用   Wubvvm8U  
advances 預付   @`IMR$'  
advertising expense 廣告費   #Yqj27&  
agency 代理   K[.*8  
agent 代理人   cLZaQsS%  
agreement 契約   bXx2]E227  
allotments 分配數   [myIcLp^aP  
allowance 津貼   9On0om>  
amalgamation 合併   (>LJv |wn  
amortization 攤銷   "8NhrUX  
amortized cost 應攤成本   k|r+/gIV  
annuities 年金   )zKZ<;#y  
applied cost 已分配成本   gf&\)"  
applied expense 已分配費用   ;RElG>#$  
applied manufacturing expense 己分配製造費用   BDO]-y  
apportioned charge 攤派費用   C uk!I$  
appreciation 漲價   'Avp16zg  
article of association 公司章程   8Hf:yG,  
assessment 課稅   &nRbI:R  
assets 資產   ;P
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attorney fee 律師費   KeGGF]=>  
audit 審計   )R- e^Cb  
auditor 審計員   >U.f`24  
average 平均數   _wY<8 F*  
average cost 平均成本   TTfU(w%&P  
bad debt 壞賬   /}ADV2sF  
balance 餘額   C<T)'^7z  
balance sheet 資產負債表   /`2t$71)  
bank account 銀行賬戶   /Cl=;^)  
bank balance 銀行結存   }(yX$ 3?`  
bank charge 銀行手續費   fbjT"jSzw  
bank deposit 銀行存款   Q!T+Jc9N  
bank discount 銀行貼現   #C`IfP./  
bank draft 銀行匯票   J/{!_M-  
bank loan 銀行借款   b}C6/zW  
bank overdraft 銀行透支   4(hHp6}b  
bankers acceptance 銀行承兌   Wifr%&t{J  
bankruptcy 破產   [%1 87dz:D  
bearer 持票人   s (hJ *
  
beneficiary 受益人   0&W*U{0F\  
bequest 遺產   G'dN_6ho3  
bill 票據   zDD1EycH  
bill of exchange 匯票   @j{n V@|  
bill of lading 提單   .O1Kwu  
bills discounted 貼現票據   :mI[fQ  
bills payable 應付票據   F s{}bQyQ  
bills receivable 應收票據   &l<~Xd#  
board of directors 董事會   VOa7qnh4:[  
bonds 債券   ?S~@Ea8/M  
bonus 紅利   T 8. to
 
book value 賬面價值   d$;1%rRj8  
bookkeeper 簿記員   ,5 A&  
bookkeeping 簿記   (v2.8zrJ  
branch office general ledger 支店往來賬戶   pAY[XN  
broker 經紀人   DEFh&n  
brought down 接前   rmq^P;
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brought forward 接上頁   / Ml d.  
budget 預算   g(b:^_Nep  
by-product 副產品   ?%]?#4bkc  
by-product sales 副產品銷售   W3h{5\d!  
capital 股本   _-mJI+^/  
capital income 資本收益   ?04$1n:  
capital outlay 資本支出   -IP
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capital stock 股本   ,RYahu  
capital stock certificate 股票   Wb7z&vj  
carried down 移後   :8CYTEc  
carried forward 移下頁   fN
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cash 現金   hj*Fn  
cash account 現金賬戶   KD*q|?Z  
cash in bank 存銀行現金   9si,z  
cash on delivery 交貨收款   Sd\+f6x  
cash on hand 庫存現金   @XSx
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cash payment 現金支付   by{ *R  
cash purchase 現購   l4
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cash sale 現沽   .%3qzOrN  
cashier 出?#123;員   [h=[@ji
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cashiers check 本票   J nzI- y  
certificate of deposit 存款單折   bpv?$j-j  
certificate of indebtedness 借據   z!0}Kj  
certified check 保付支票   g218%i  
certified public accountant 會計師   6j{O/  
charges 費用   L[LgQ7esQ  
charge for remittances 匯水手續費   'aAay*1  
charter 營業執照   {R{Io|  
chartered accountant 會計師   ]di9dLT  
chattles 動產   >RL|W}tI4  
check 支票   y~jYGN  
che stub 支票存根   {zj<nu  
closed account 己結清賬戶   *K}j>A  
closing 結算   1$^=M[v  
closing entries 結賬紀錄   7K\H_YY8#  
closing stock 期末存貨   \NN5'DBx  
closing the book 結賬   ]L?DV3N  
columnar journal 多欄日記賬   V1= (^{p8  
combination 聯合   d J;y>_  
commission 佣金   YJ[Jo3M@j0  
commodity 商品   (qQ|s@O  
common stock 普通股   DX$zzf  
company 公司   3~uWrZ.u  
compensation 賠償   GSh~j-C'  
compound interest 複利   R/UL4R,)^  
consignee 承銷人   (q|EC;  
consignment 寄銷   -?K?P=B;X  
consignor 寄銷人   Om/mpU/U  
consolidated balance sheet 合併資產負債表   Q x]zz4jD  
consolidated profit and loss account 合併損益表   nRL2Z5iO-  
consolidation 合併   ue~?xmZg  
construction cost 營建成本   $!-a)U,w$B  
construction revenue 營建收入   a|s 64+  
contract 合同   9}TQu0  
control account 統制賬戶   TiF2c#Q* y  
copyright 版權   iOO1\9{@  
corporation 公司   aRh1Q=^@(4  
cost 成本   {q}#  Sq  
cost accounting 成本會計   ~=pAy>oV  
cost of labour 勞工成本   _H(:$=$Q  
cost of production 生產成本   +#/`4EnI  
cost of manufacture 製造成本   =IkG;gg  
cost of sales 銷貨成本   lW8!_h"G`n  
cost price 成本價格   =yZiBJ  
credit 貸方   6x_tX  
credit note 收款通知單   |k-IY]6  
creditor 債權人   =%Yw;%0)Y  
crossed check 橫線支票   +l,6}tV9  
current account 往來活期賬戶   n~wNee  
current asset 流動資產   !UV/p"CfX  
current liability 流動負債   ]mW)T0_  
current profit and loss 本期損益   .eSMI!Y=  
debit 借方   JnT1-=t.  
debt 債務   @A-^~LoP.  
debtor 債務人   PilV5Gg  
deed 契據   npW1Z3n  
deferred assets 遞延資產   <g^!xX<r?  
deferred liabilities 遞延負債   f4k\hUA  
delivery 交貨   -}W`  
delivery expense 送貨費   0qV"R7TW  
delivery order 出貨單   [9
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demand draft 即期匯票   I9 R\)3"  
demand note 即期票據   J3$Ce%<   
demurrage charge 延期費   -5Km9X8  
deposit 存款   hjgxCSp  
deposit slip 存款單   VgSk\:t  
depreciation 折舊   DsY$  
direct cost 直接成本    EK:s#  
direct labour 直接人工   jC)lWD  
director 董事   ;AwQpq>dy  
discount 折扣   G}lP'9/  
discount on purchase 進貨折扣   y.LJ5K$&a  
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