[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。   0_N.s5~N  
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acceptance 承兌   Nj.;mr<  
account 賬戶   eVzZfB-=4}  
accountant 會計員   *#1
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accounting 會計   H LCI  
accounting system 會計制度   <rFh93  
accounts payable 應付賬款   ovZ!}  
accounts receivable 應收賬款   D,()e^o  
accumulated profits 累積利益   3pe1"maP  
adjusting entry ?#123;整記錄   ~ \b~
 
adjustment ?#123;整   Svdmg D!  
administration expense 管理費用   >IipWTVo<  
advances 預付   &YBZuq2?  
advertising expense 廣告費   <b?$-Rx  
agency 代理   uQ%3?bx)T  
agent 代理人   LKA/s ~G  
agreement 契約   Cg8  
allotments 分配數   DUwms"I,%  
allowance 津貼   xX@9wNYD  
amalgamation 合併   "y60YYn-#J  
amortization 攤銷   - LB }=  
amortized cost 應攤成本   pwRCfR)"X  
annuities 年金   ]
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applied cost 已分配成本   [{: l ?  
applied expense 已分配費用   dl(!{tZ#  
applied manufacturing expense 己分配製造費用   0]zMb^wo  
apportioned charge 攤派費用   6),!sO?  
appreciation 漲價   %a]Imsm  
article of association 公司章程   *-S?bv,T'  
assessment 課稅   8~F?%!X  
assets 資產   i7e_ ~K  
attorney fee 律師費   . I."q  
audit 審計   %/d1x  
auditor 審計員   0Bk-)z|V  
average 平均數    ijDXh y  
average cost 平均成本   !="8ok+  
bad debt 壞賬   DPkH:X  
balance 餘額   5?0~7^de  
balance sheet 資產負債表   p(fMM :  
bank account 銀行賬戶   -e>Z!0  
bank balance 銀行結存   @)wsHW%cjz  
bank charge 銀行手續費   =mSu^q(l  
bank deposit 銀行存款   j<k-w  
bank discount 銀行貼現   `lrNH]B  
bank draft 銀行匯票   /t*Q"0X5  
bank loan 銀行借款   csA-<}S5]b  
bank overdraft 銀行透支   /&9R*xNST#  
bankers acceptance 銀行承兌   q7I!wD9Cff  
bankruptcy 破產   IG:2<G  
bearer 持票人   o$Y#C{
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beneficiary 受益人   cI&XsnY  
bequest 遺產   p=\Q7<Z6d,  
bill 票據   7* [  
bill of exchange 匯票   /(?s \}O  
bill of lading 提單   4K 8(H9(  
bills discounted 貼現票據   W0}FOfL9  
bills payable 應付票據   V9Dq<y-y  
bills receivable 應收票據   D/= k9[b!  
board of directors 董事會   Xkk 8#Y
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bonds 債券   /<%EKu5  
bonus 紅利   y;(G%s1  
book value 賬面價值   aj/+#G2  
bookkeeper 簿記員   S E(c_ sX  
bookkeeping 簿記   [7NO !^  
branch office general ledger 支店往來賬戶   :i|]iXE I"  
broker 經紀人   $/$Hi U`.  
brought down 接前   :^-\KE`3  
brought forward 接上頁   d\zUtcJwC  
budget 預算   ~,Yd.?.TI  
by-product 副產品   fWb+08}C  
by-product sales 副產品銷售   -<sW`HpD'  
capital 股本   X4+H8],)  
capital income 資本收益   +(W7hK4ip  
capital outlay 資本支出   3`)ej`  
capital stock 股本   ML0_Uc3en  
capital stock certificate 股票   x&"P^gh)  
carried down 移後   l%p,m[  
carried forward 移下頁   /`0>U  
cash 現金   G(ZEP.h`u  
cash account 現金賬戶   ZAn9A>5_  
cash in bank 存銀行現金   `sgW0Uf  
cash on delivery 交貨收款   z.+%{_pe  
cash on hand 庫存現金   18p4]:L  
cash payment 現金支付   ,6o tm  
cash purchase 現購   "d/uyS$6  
cash sale 現沽   bAy\Sr #/  
cashier 出?#123;員   5X 9Lh_p  
cashiers check 本票   @%YbptT}  
certificate of deposit 存款單折   OJhMM -  
certificate of indebtedness 借據   fwlicbs'  
certified check 保付支票   vF&0I2T~l  
certified public accountant 會計師   cmAdQ)(Kzd  
charges 費用   o,S(;6pDJ  
charge for remittances 匯水手續費   M?o_J4  
charter 營業執照   $*LBZcL  
chartered accountant 會計師   SBdd_Fn  
chattles 動產   Z3=N= xY]  
check 支票   k8l7.e*  
che stub 支票存根   _/u(:  
closed account 己結清賬戶   ZE= Yn~XM  
closing 結算   'Sesh'2 /
 
closing entries 結賬紀錄   b|;h$
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closing stock 期末存貨   9MQjSNYzo  
closing the book 結賬   {B e9$$W,  
columnar journal 多欄日記賬   VvT7v]  
combination 聯合   Z9*@w`x^u  
commission 佣金   fL
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commodity 商品   wQ~]VVRN  
common stock 普通股   .g?D3$|K  
company 公司   0Wc_m;  
compensation 賠償   )jt?X}  
compound interest 複利   /k(wb4Hv  
consignee 承銷人   ?RW1%+[  
consignment 寄銷   wAJ=rRI  
consignor 寄銷人   jw 5 U-zi  
consolidated balance sheet 合併資產負債表   tOxH9  
consolidated profit and loss account 合併損益表   T LF'7ufq  
consolidation 合併   YW&`PJ9o  
construction cost 營建成本   p L^3*B.Nr  
construction revenue 營建收入   K4+|K:e  
contract 合同   !H<%X~|,  
control account 統制賬戶   .p?SPR  
copyright 版權   3N|6?' m  
corporation 公司   GV28&!4sS  
cost 成本   5uOz#hN  
cost accounting 成本會計   JG7K-W|!c  
cost of labour 勞工成本    rvK%m_r  
cost of production 生產成本   D;jbZ9  
cost of manufacture 製造成本   z#rp8-HUDS  
cost of sales 銷貨成本   % iJ} H6m  
cost price 成本價格   ^dsj1#3z  
credit 貸方   ^".6~{  
credit note 收款通知單   N9y+Psh  
creditor 債權人   F6b;qb6n  
crossed check 橫線支票   ?STO#<a  
current account 往來活期賬戶   lV$#>2Hh5  
current asset 流動資產   7,8TMd1`M  
current liability 流動負債    qm enj  
current profit and loss 本期損益   s&<
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debit 借方   RCxwiZaf33  
debt 債務   i[ws%GfEv  
debtor 債務人   3 `mtc@*  
deed 契據   fO .=i1 E}  
deferred assets 遞延資產   GCX?W`
  
deferred liabilities 遞延負債   45$aq~%as  
delivery 交貨   0 0|!g"E>$  
delivery expense 送貨費   }$r]\v  
delivery order 出貨單   VZ y$0*  
demand draft 即期匯票   [Fv,`*/sm  
demand note 即期票據   zMBGpqdP  
demurrage charge 延期費   4x3 _8/=  
deposit 存款   *[BtW56-  
deposit slip 存款單   zK{}   
depreciation 折舊   o;#8 =q  
direct cost 直接成本   <h}x7y?  
direct labour 直接人工   mZmEE2h  
director 董事   i\gt @  
discount 折扣   %6m' |(-  
discount on purchase 進貨折扣   DlAwB1Ak  
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