[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。   S$ 91L  
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acceptance 承兌   GsC4ty  
account 賬戶   e"voXe  
accountant 會計員   R?+:Js
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accounting 會計   >y i E}  
accounting system 會計制度   *\F,?yU  
accounts payable 應付賬款   nWv6
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accounts receivable 應收賬款   (Kaunp5_`  
accumulated profits 累積利益   W&Kjh|[1QZ  
adjusting entry ?#123;整記錄   7|q _JdKoU  
adjustment ?#123;整   o'p[G]NQ1o  
administration expense 管理費用   +v"%@lC};  
advances 預付   Ss#UX_DT_  
advertising expense 廣告費   %B-m- =gz  
agency 代理   !<j
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agent 代理人   T'e p&tNY  
agreement 契約   &p:GB_  
allotments 分配數   i{6wns?KMj  
allowance 津貼   g+M& _n  
amalgamation 合併   c9R|0Yn^J  
amortization 攤銷   ob"yz}  
amortized cost 應攤成本   %R LGO&  
annuities 年金   t+Hx&_pMj  
applied cost 已分配成本   xsSX~`  
applied expense 已分配費用   ,5thD  
applied manufacturing expense 己分配製造費用   M]M(E) *5  
apportioned charge 攤派費用   Q1
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appreciation 漲價   QLe<).S1B2  
article of association 公司章程   xzTF| Z\  
assessment 課稅   dX5|A_Ex  
assets 資產   M[,G#GO  
attorney fee 律師費   hDHIi\%  
audit 審計   -[.A6W  
auditor 審計員   2K$#U|Qi  
average 平均數    0@dN$e  
average cost 平均成本   Blnc y
 
bad debt 壞賬   :_"%o=  
balance 餘額   "N*i!
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balance sheet 資產負債表   9
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bank account 銀行賬戶   3eP7vy  
bank balance 銀行結存   Z7Xic5PI{4  
bank charge 銀行手續費   OFcqouGE  
bank deposit 銀行存款   _=R K  
bank discount 銀行貼現   u3@v  
bank draft 銀行匯票   XbKNH>  
bank loan 銀行借款   R SqO$~  
bank overdraft 銀行透支   zV"oB9\9O  
bankers acceptance 銀行承兌   52d8EG C  
bankruptcy 破產   = ~^  
bearer 持票人   q X>\*@  
beneficiary 受益人   ~7Jj\@68  
bequest 遺產   gTjhD (  
bill 票據   {kp^@  
bill of exchange 匯票   zCdzxb_h"  
bill of lading 提單   3Y+ bIz!  
bills discounted 貼現票據   ?^H1X-;  
bills payable 應付票據   B!zqvShF  
bills receivable 應收票據   <tp #KZE  
board of directors 董事會   qmM%MPv  
bonds 債券   H.8Vm[W  
bonus 紅利   auT
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book value 賬面價值   l9X\\uG&  
bookkeeper 簿記員   kw.IVz<  
bookkeeping 簿記   }MV=I$S2U  
branch office general ledger 支店往來賬戶   !wZ9P  
broker 經紀人   K]Onb{QY  
brought down 接前   Ps_q\R  
brought forward 接上頁   njN]0l{p  
budget 預算   #-Ad0/  
by-product 副產品   K?:wX(JYT  
by-product sales 副產品銷售   aR~Od Ys  
capital 股本   &33.m
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capital income 資本收益   ]J* y`jn  
capital outlay 資本支出   -L%2*`-L$  
capital stock 股本   O9t
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capital stock certificate 股票   e=%6\&q  
carried down 移後   Lb} cjI:  
carried forward 移下頁   pRLs*/Bw  
cash 現金   Jf{ M[ z  
cash account 現金賬戶   Qo;#}%}^^  
cash in bank 存銀行現金   *b >hZkObn  
cash on delivery 交貨收款   c@1q8,  
cash on hand 庫存現金   _cW6H B^j  
cash payment 現金支付   {BlKVsQ  
cash purchase 現購   P qm)OZE?  
cash sale 現沽   ,
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cashier 出?#123;員   <7%4 =  
cashiers check 本票   6Y[|xu:N8Y  
certificate of deposit 存款單折   AZTn!hrU  
certificate of indebtedness 借據   >7^
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certified check 保付支票   P.;S6i n  
certified public accountant 會計師   ,$qqHSd1M  
charges 費用   p!~{<s]  
charge for remittances 匯水手續費   5h4E>LB.B  
charter 營業執照   j2/3NF5&  
chartered accountant 會計師   X&qa3C})  
chattles 動產   X)TUKt  
check 支票   FTg4i\Wp  
che stub 支票存根   *(4TasQu  
closed account 己結清賬戶   njy^<7;  
closing 結算   8{GRrwQ>  
closing entries 結賬紀錄   S"z cSkF  
closing stock 期末存貨   1xkU;no  
closing the book 結賬   OLdD3OI  
columnar journal 多欄日記賬   r4D6I,  
combination 聯合   [8K+zT5  
commission 佣金   F|DKp[<]8  
commodity 商品   M:~/e8Xv  
common stock 普通股   ;I+"MY7D  
company 公司   XI*_ti  
compensation 賠償   gAY%VFBP0  
compound interest 複利   T"GuE[?a  
consignee 承銷人   iC{~~W6  
consignment 寄銷   Q:x:k+O-  
consignor 寄銷人   CY4_ =  
consolidated balance sheet 合併資產負債表   D-8>?`n\  
consolidated profit and loss account 合併損益表   Gkr^uXNg#  
consolidation 合併   L#`9# Q  
construction cost 營建成本   PZdYkbj  
construction revenue 營建收入   |;-,(509  
contract 合同   Uq,M\V\  
control account 統制賬戶   P~+?:buqc  
copyright 版權   H<SL=mb;  
corporation 公司   | 3`qT#p{  
cost 成本   F)0I7+lP  
cost accounting 成本會計   ikGH:{  
cost of labour 勞工成本   r $du-U  
cost of production 生產成本   Jb~-)n2  
cost of manufacture 製造成本   $<UX/a\sH  
cost of sales 銷貨成本   hao0_9q+  
cost price 成本價格   K+` Vn  
credit 貸方   =oF6|\]{;  
credit note 收款通知單   4pF U`g=  
creditor 債權人   8d w]i1t<  
crossed check 橫線支票   k"P2J}4eO  
current account 往來活期賬戶   9@yP;{Q  
current asset 流動資產   k:4?3zJI  
current liability 流動負債   (jD..qMs#  
current profit and loss 本期損益   ,<lxq<1I  
debit 借方   2.2Z'$W
 
debt 債務   P#H#@ :/3  
debtor 債務人   -?b@6U  
deed 契據   !40t:+I  
deferred assets 遞延資產   /s%I(iP4  
deferred liabilities 遞延負債   n;"4`6L~  
delivery 交貨   {zGIQG9  
delivery expense 送貨費   QD:0iD?  
delivery order 出貨單   Y\T*8\h_[  
demand draft 即期匯票   SPV'0* Z  
demand note 即期票據   s9A'{F  
demurrage charge 延期費   %uGA+ \b  
deposit 存款   zJMKgw,i*  
deposit slip 存款單   s\&_Kbw]c  
depreciation 折舊   JXeqVKF  
direct cost 直接成本   Kfj*uzKB  
direct labour 直接人工   [&*$!M  
director 董事   \i-jME(sN  
discount 折扣   &1Fcwj  
discount on purchase 進貨折扣   N, ik&NIWy  
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