[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。   %T\hL\L?  
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acceptance 承兌   jS~
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account 賬戶   :)D
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accountant 會計員   S,nELV~!  
accounting 會計   U: Wet,  
accounting system 會計制度   g_` a_0v  
accounts payable 應付賬款   B~N3k  
accounts receivable 應收賬款   F-,chp  
accumulated profits 累積利益   (/N&_r4x  
adjusting entry ?#123;整記錄   J-Tiw l  
adjustment ?#123;整   e1LIk1`p  
administration expense 管理費用   |5tZ*$nGa  
advances 預付   fO&`A:JY  
advertising expense 廣告費   Pv/v=s>X  
agency 代理   l"%80"zO  
agent 代理人   p/?o^_s  
agreement 契約   @anjjC5a~  
allotments 分配數   gW GDm~+  
allowance 津貼   #}FUau$  
amalgamation 合併   ,d ,2Q  
amortization 攤銷   -]HZ?@  
amortized cost 應攤成本   sHc-xnd  
annuities 年金   |DJ8 "T]E  
applied cost 已分配成本   h7!O K  
applied expense 已分配費用   ESIP+  
applied manufacturing expense 己分配製造費用   ]FZPgO'G  
apportioned charge 攤派費用   ?nGiif  
appreciation 漲價   xlS*9>Ij  
article of association 公司章程   cQyN@W  
assessment 課稅   ,M;9|kE*  
assets 資產   dY S(}U  
attorney fee 律師費    ]|.ked  
audit 審計   hc[ K VLpS  
auditor 審計員  
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average 平均數   z6C(?R  
average cost 平均成本   #mw!_]  
bad debt 壞賬   %7)TiT4V
 
balance 餘額   {g<D:"Q  
balance sheet 資產負債表   3W%6n-*
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bank account 銀行賬戶   p>`rTaeZg  
bank balance 銀行結存   d"9tP& Q  
bank charge 銀行手續費   igfQ,LWe!  
bank deposit 銀行存款   Giv,%3'  
bank discount 銀行貼現   uLS]=:BT  
bank draft 銀行匯票   05q760I+  
bank loan 銀行借款   gmRc4o  
bank overdraft 銀行透支   3!{imQT  
bankers acceptance 銀行承兌   P3&s<mh  
bankruptcy 破產   D4!;*2t  
bearer 持票人   lx%c&~.DiB  
beneficiary 受益人   #dWz,e3   
bequest 遺產   tF`L]1r>  
bill 票據   y9 {7+]  
bill of exchange 匯票   /GIGE##1F  
bill of lading 提單   j8` B  
bills discounted 貼現票據   ]- 1(r,  
bills payable 應付票據   '" "v7  
bills receivable 應收票據   RW. qw4  
board of directors 董事會   cERIj0~  
bonds 債券   {5E8eQ  
bonus 紅利   #cfiN b}GX  
book value 賬面價值   l#KcmOz  
bookkeeper 簿記員   5qtk#FB  
bookkeeping 簿記   ltNCti{Q  
branch office general ledger 支店往來賬戶   X3:z=X&Zd  
broker 經紀人   1_]X  
brought down 接前   a|7C6#iz$  
brought forward 接上頁   V#7,vas  
budget 預算   ?$f.[;mh  
by-product 副產品   !E 5FU *s  
by-product sales 副產品銷售   AOR?2u  
capital 股本   4>jHS\jc  
capital income 資本收益   8!{*!|Xd  
capital outlay 資本支出   6VGY4j}:(  
capital stock 股本   o72r `2  
capital stock certificate 股票   %Rc#/y  
carried down 移後   */;7Uv7  
carried forward 移下頁  
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cash 現金   .dlsiBh  
cash account 現金賬戶   =OHX5:Z  
cash in bank 存銀行現金   ; j!dbT~5  
cash on delivery 交貨收款   *-nO,K>y`  
cash on hand 庫存現金   eJ?o
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cash payment 現金支付   0Qt !w(  
cash purchase 現購   d?*]/ZiR  
cash sale 現沽   /4an@5.\C  
cashier 出?#123;員   og}Ri!^  
cashiers check 本票   M}\h?s   
certificate of deposit 存款單折   O+}py{ st  
certificate of indebtedness 借據   |U|>YA1[b  
certified check 保付支票   O k` }\NZL  
certified public accountant 會計師   eP-|3$  
charges 費用   .Fo#Dmq3  
charge for remittances 匯水手續費   &>JP.//spi  
charter 營業執照   WywS1viD  
chartered accountant 會計師   9eMle?pF   
chattles 動產   DhyR
 
check 支票   n~I-mR)"  
che stub 支票存根   fN&\8SPE  
closed account 己結清賬戶   E!9WZY  
closing 結算   Z yGoOk  
closing entries 結賬紀錄   ~7PD/dre  
closing stock 期末存貨   d0:LJ'<Q  
closing the book 結賬   Ek{QNlQ]4  
columnar journal 多欄日記賬   !Y~UO)u2  
combination 聯合   >WSh)( Cg  
commission 佣金   k
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commodity 商品   a{nR:zPE  
common stock 普通股   ?\V#^q-  
company 公司   XGl2rX&  
compensation 賠償   ;4rhhh&  
compound interest 複利   ?})A-$f ~  
consignee 承銷人   iOk;o=  
consignment 寄銷   )E^S+ps  
consignor 寄銷人   T*x2+(r  
consolidated balance sheet 合併資產負債表   /$c8
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consolidated profit and loss account 合併損益表   lfgJQzi G  
consolidation 合併   RA0;f'"`  
construction cost 營建成本   ;st0Ekni)  
construction revenue 營建收入   7:jLZ!mgi  
contract 合同   {kpF etXt?  
control account 統制賬戶   d0(zB5'}  
copyright 版權   E5ce=$o  
corporation 公司   2aYBcPFQh#  
cost 成本   = lo.LFV  
cost accounting 成本會計   q1}!Okr"2  
cost of labour 勞工成本   )2[)11J9t  
cost of production 生產成本   T8^9*]:@c!  
cost of manufacture 製造成本   cC/h7odY  
cost of sales 銷貨成本   sINQ?4_8T  
cost price 成本價格   |+nmOi,z  
credit 貸方   P[3i!"O>  
credit note 收款通知單   M"
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creditor 債權人   HRf;bKZ  
crossed check 橫線支票    mwAN9<o  
current account 往來活期賬戶   sO.MUj;  
current asset 流動資產   Z8SwW<{ $  
current liability 流動負債   d[a(uWEl  
current profit and loss 本期損益   E%mEfj7  
debit 借方   QG5WsuT  
debt 債務   N r 4}x7  
debtor 債務人   ]m+%y+  
deed 契據   MmT/J1zM  
deferred assets 遞延資產   (]
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deferred liabilities 遞延負債   eEZgG=s  
delivery 交貨   ER"69zQg|2  
delivery expense 送貨費   hYJzF.DW<$  
delivery order 出貨單   -#Zdf|  
demand draft 即期匯票   YG\#
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demand note 即期票據   {7M++J=  
demurrage charge 延期費   V^_
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deposit 存款   ]+D@E2E
 
deposit slip 存款單   $k~TVm Yex  
depreciation 折舊   7e"}ojt$  
direct cost 直接成本   6K.2VY#  
direct labour 直接人工   `zQuhD 8W  
director 董事   bzi"7%c  
discount 折扣   @v)Z>xv  
discount on purchase 進貨折扣   <%)vl P#@  
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