[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。   gZs8BKO  
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acceptance 承兌   <!vAqqljt  
account 賬戶   `&U ['_%  
accountant 會計員   s"?&`S  
accounting 會計   W$B
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accounting system 會計制度   VRoeq {  
accounts payable 應付賬款   "zO+!h'o  
accounts receivable 應收賬款   3:Sv8csT  
accumulated profits 累積利益   m H'jr$ ?  
adjusting entry ?#123;整記錄   &~Q ?k  
adjustment ?#123;整   O"mU#3?
 
administration expense 管理費用   UmU=3et<Wj  
advances 預付   Sk$XC  
advertising expense 廣告費   4>^ %_Xj[  
agency 代理   <u"#Jw/VP  
agent 代理人   k>Qr
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agreement 契約   m-a_<xo  
allotments 分配數   %;PPu$8K9  
allowance 津貼   +* )Qi)  
amalgamation 合併   P"u*bqk  
amortization 攤銷   )[)-.{q  
amortized cost 應攤成本   qD#-q vn  
annuities 年金   'F
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applied cost 已分配成本   0r=Lilu{q  
applied expense 已分配費用   nx,67u/Pb  
applied manufacturing expense 己分配製造費用   ' n~N*DH  
apportioned charge 攤派費用   v4|kiy  
appreciation 漲價   N[Arw
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article of association 公司章程   @Cm"lv.hz  
assessment 課稅   R< xxwjt  
assets 資產   g
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attorney fee 律師費   j>R7OGg'  
audit 審計   W9V%Xc`LQ  
auditor 審計員   2#1FI0,Pa*  
average 平均數   4DfTVO"h  
average cost 平均成本   +.\JYH=yEr  
bad debt 壞賬   N &p=4  
balance 餘額   [;5HI'px  
balance sheet 資產負債表   >e-XZ2>Sj  
bank account 銀行賬戶   n]coqJ  
bank balance 銀行結存   uD:O[H-x  
bank charge 銀行手續費   Ed*`d>  
bank deposit 銀行存款   wQnr*kyza  
bank discount 銀行貼現   ? *I9  
bank draft 銀行匯票   %v~j10e  
bank loan 銀行借款   5'V'~Q%  
bank overdraft 銀行透支   x'JfRz  
bankers acceptance 銀行承兌   OR"ni  
bankruptcy 破產   ^Z:x poz,  
bearer 持票人   )vGRfFjw_  
beneficiary 受益人   F<-Pbtw  
bequest 遺產   ;N"XW=F4e  
bill 票據   !b _<_Y{l  
bill of exchange 匯票   NK#Dq&W+&  
bill of lading 提單   sQih yq6U;  
bills discounted 貼現票據   Z/x<U.B  
bills payable 應付票據   rhn*kf{8  
bills receivable 應收票據   <6L$:vT_  
board of directors 董事會   "?qu(}|  
bonds 債券   6u:5]e8  
bonus 紅利   [V jd)%  
book value 賬面價值   [sNn^x  
bookkeeper 簿記員   "hlIGJ?_=  
bookkeeping 簿記   ]r"{G*1Q 9  
branch office general ledger 支店往來賬戶   ,CM$A}7[  
broker 經紀人   5K6_#g4"  
brought down 接前   ir,Zc\C  
brought forward 接上頁   H#Og0gEE}5  
budget 預算   At bqj?  
by-product 副產品   QdW%5lM+  
by-product sales 副產品銷售   v@t*iDa?7  
capital 股本   Zp_ _  
capital income 資本收益   Ugdm"  
capital outlay 資本支出   p-(Z[G*  
capital stock 股本   m/6oQ  
capital stock certificate 股票   HZK0Ldf  
carried down 移後   Cq(Xa-  
carried forward 移下頁   1@nR.v"$  
cash 現金   TyBNRnkt  
cash account 現金賬戶   J0=`n(48B  
cash in bank 存銀行現金   hCxL4LrF  
cash on delivery 交貨收款   +j@|D@z  
cash on hand 庫存現金   Aoo'i  
cash payment 現金支付   "!Qhk3*  
cash purchase 現購   n3|~X/I  
cash sale 現沽   ,<vrDHR  
cashier 出?#123;員   ^c(PZ,/#JB  
cashiers check 本票   3mm`8!R  
certificate of deposit 存款單折   vy"L sr3  
certificate of indebtedness 借據   M"9 zK[cz  
certified check 保付支票   *UyV@  
certified public accountant 會計師   2Qy!Aa  
charges 費用   4 ^+hw;  
charge for remittances 匯水手續費   ,^<+5TYM7
 
charter 營業執照   &^uzg &,;  
chartered accountant 會計師   W#lvH=y  
chattles 動產   3x=F  
check 支票   ]nQ$:%HP  
che stub 支票存根   ?xf;#J+{8  
closed account 己結清賬戶   _
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closing 結算   VmUM_Q~  
closing entries 結賬紀錄   @Op8^8$`  
closing stock 期末存貨   AQiP2`?  
closing the book 結賬   eLC&f}  
columnar journal 多欄日記賬   tm|lqa  
combination 聯合   n7MS{`  
commission 佣金   FI
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commodity 商品   -pD&@Wlwak  
common stock 普通股   mhVoz0%1X  
company 公司   t~a$|( 9  
compensation 賠償   ZK ?x_`w  
compound interest 複利   Ffxk] o&%c  
consignee 承銷人   52["+1g\  
consignment 寄銷   c
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consignor 寄銷人   SQ Fey~  
consolidated balance sheet 合併資產負債表   (Dar6>!  
consolidated profit and loss account 合併損益表   =3zn Ta }  
consolidation 合併   h#n8mtt&i  
construction cost 營建成本   L$Leo6<3a  
construction revenue 營建收入   \Zh)oUHd  
contract 合同   ( Lu.^  
control account 統制賬戶   TcP1"wc  
copyright 版權   Gzir>'d2'V  
corporation 公司   wU ; f   
cost 成本   (O-)uC  
cost accounting 成本會計   ATzNV=2s  
cost of labour 勞工成本   &S3W/lQs  
cost of production 生產成本   ~`}) x(!  
cost of manufacture 製造成本   ~4>Xi* B  
cost of sales 銷貨成本   qE` =^  
cost price 成本價格   wqwJpWIe  
credit 貸方   ^i8I 1@ =  
credit note 收款通知單   9V],X=y~  
creditor 債權人   pNqf2CnnT  
crossed check 橫線支票   'iVo,m[yKU  
current account 往來活期賬戶   Me}TW!GC  
current asset 流動資產   C}h@El  
current liability 流動負債   jzj{{D[^  
current profit and loss 本期損益   ZM vTDH!  
debit 借方   IP'igX  
debt 債務   @|GeR   
debtor 債務人   |tg?b&QR  
deed 契據   (v`;ym  
deferred assets 遞延資產   Z8&C-yCC  
deferred liabilities 遞延負債   |g7h#F~  
delivery 交貨   Ke ?uE  
delivery expense 送貨費   ,OKM\N,  
delivery order 出貨單   ?:?4rIZ<  
demand draft 即期匯票   SznE:+  
demand note 即期票據   7idi&h"  
demurrage charge 延期費   Qsntf.fT  
deposit 存款   X}*o[;2G  
deposit slip 存款單   z/YMl3$l~  
depreciation 折舊   ys/mv'#>  
direct cost 直接成本   S(J\<)b  
direct labour 直接人工   &Bn; Vi  
director 董事   gx*rSS?=N  
discount 折扣   m"G N^V7  
discount on purchase 進貨折扣   M?B(<j1Ri  
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