[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。   ;EL!TzL:8  
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acceptance 承兌   YfxZ<  
account 賬戶   sHQe0"Eo  
accountant 會計員   VD36ce9  
accounting 會計   B Sb!{|]  
accounting system 會計制度   /=m=i%& #  
accounts payable 應付賬款   mqq~&nI  
accounts receivable 應收賬款   a}jaxGy  
accumulated profits 累積利益   bG.aV#$FIg  
adjusting entry ?#123;整記錄   0p Lb<&  
adjustment ?#123;整   ut-UTW  
administration expense 管理費用   &~$^a1D6  
advances 預付   "5K x]y8  
advertising expense 廣告費   VWLou j
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agency 代理   5f}63as  
agent 代理人   ,p$1n;  
agreement 契約   &h4(lM  
allotments 分配數   oh&
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allowance 津貼   dBobVT'  
amalgamation 合併   Gt6$@ji4u  
amortization 攤銷   $ZQPf  
amortized cost 應攤成本   UnW,|n8  
annuities 年金   (]mN09uE  
applied cost 已分配成本   l6l)M  
applied expense 已分配費用   h"wXmAf4%  
applied manufacturing expense 己分配製造費用   Fo;xA  
apportioned charge 攤派費用   9-bDgzk   
appreciation 漲價   m{R`1cN=Hg  
article of association 公司章程   X*%KR4`
 
assessment 課稅   /JR*X!&"  
assets 資產   gtCd#t'(V  
attorney fee 律師費   !Otyu6&  
audit 審計   $stJ+uh  
auditor 審計員   )5&w  
average 平均數   "V?U^L>SF  
average cost 平均成本   F5+f?B~?R?  
bad debt 壞賬   !30Dice  
balance 餘額   93o}vy->  
balance sheet 資產負債表   eT}c_h)  
bank account 銀行賬戶   ]<z>YyBA  
bank balance 銀行結存   (MNbABZQ  
bank charge 銀行手續費   v>7=T8  
bank deposit 銀行存款   G.T}^xHmL  
bank discount 銀行貼現   aQinR "o  
bank draft 銀行匯票   QabF(}61  
bank loan 銀行借款   @Cw<wrem  
bank overdraft 銀行透支   3(AgUq  
bankers acceptance 銀行承兌   "MK:y[+*  
bankruptcy 破產   Du[$6  
bearer 持票人   #W!@j"8eK  
beneficiary 受益人   `+]4C+w  
bequest 遺產   5&+ qX 2b  
bill 票據   #XC\=pZX  
bill of exchange 匯票   ~p8-#A)X,)  
bill of lading 提單   s:;!QIC5jo  
bills discounted 貼現票據   f&{2G2O%  
bills payable 應付票據   w(.k6:e  
bills receivable 應收票據   Q> @0'y=s  
board of directors 董事會   &#;UKk~)Of  
bonds 債券   =AZ>2P  
bonus 紅利   f4`=yj*  
book value 賬面價值   ~{U~9v^v(  
bookkeeper 簿記員   C4Bh #C  
bookkeeping 簿記   d;;]+%  
branch office general ledger 支店往來賬戶   3{]i|1&j  
broker 經紀人   mv<z%y ?Oj  
brought down 接前   2hmV1gj  
brought forward 接上頁   IY,&/MCh  
budget 預算   d t0?4 d  
by-product 副產品   &m +s5  
by-product sales 副產品銷售   <P}{0Y~@*W  
capital 股本   [<f\+g2ct  
capital income 資本收益   1 ,[T;pdDd  
capital outlay 資本支出   ]#R;%L  
capital stock 股本   <\2,7K{{+;  
capital stock certificate 股票   Ou 8@7S  
carried down 移後   H%Q@DW8~@  
carried forward 移下頁   9
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cash 現金   /g@.1z1w  
cash account 現金賬戶   R}>Gk  
cash in bank 存銀行現金   ZqS'xN:k  
cash on delivery 交貨收款   ,j9}VnW)  
cash on hand 庫存現金   *vUKh^="  
cash payment 現金支付   h"]v+u`!SM  
cash purchase 現購   |2 {y'?,  
cash sale 現沽   bWUo(B#*I  
cashier 出?#123;員   LnrR#fF]Z  
cashiers check 本票   jo{GPp}  
certificate of deposit 存款單折   YG"P:d;s  
certificate of indebtedness 借據   eP[azC"G
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certified check 保付支票   e! G I<  
certified public accountant 會計師   jyLpe2 S  
charges 費用   wgzjuTqwBF  
charge for remittances 匯水手續費   73 D|gF*  
charter 營業執照   8Z FPs/HP  
chartered accountant 會計師   4TC !P}  
chattles 動產   i n F&Pv  
check 支票   >Y)jt*vQ  
che stub 支票存根   yxLGseD  
closed account 己結清賬戶   "%-HZw%X  
closing 結算   rkG*0#k  
closing entries 結賬紀錄   s26:(J [{  
closing stock 期末存貨   O^F%ssF8  
closing the book 結賬   T3%yV*F,  
columnar journal 多欄日記賬   u{tjB/K&  
combination 聯合   VO#]IXaP  
commission 佣金   |W`1#sP>  
commodity 商品   'h
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common stock 普通股   K,?M5n '  
company 公司   {$oZR"MP  
compensation 賠償   jO<K0cc  
compound interest 複利   +%$!sp?  
consignee 承銷人   H_vOZ0  
consignment 寄銷   ?fCLiK  
consignor 寄銷人   u <D&RT  
consolidated balance sheet 合併資產負債表   i2)rDek3]T  
consolidated profit and loss account 合併損益表   =>4>Z_q  
consolidation 合併   lmQ!q>N 
 
construction cost 營建成本   y3c]zDjV  
construction revenue 營建收入   E/ Eny5  
contract 合同   j}#48{  
control account 統制賬戶   !`)
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copyright 版權   l4|bpR Cp  
corporation 公司   =pN?h<dc  
cost 成本   `c(,_oa{  
cost accounting 成本會計   | z$ba:u5  
cost of labour 勞工成本   dxUq5`#G,  
cost of production 生產成本   ShF ][v1L  
cost of manufacture 製造成本   D
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cost of sales 銷貨成本   x44)o:  
cost price 成本價格   1sGkbfh{t  
credit 貸方   leg@ia  
credit note 收款通知單   `-qSvjX  
creditor 債權人   g@`14U/|  
crossed check 橫線支票   !94&Uk(O  
current account 往來活期賬戶   }i|o":-x+  
current asset 流動資產   'nBJ[$2^  
current liability 流動負債   ()}O|JL:K  
current profit and loss 本期損益   ZgZ}^x  
debit 借方   .G?7t6A  
debt 債務   2RT9Q!BX{  
debtor 債務人   K>,Kbs=D6  
deed 契據   *8kg6v%  
deferred assets 遞延資產   LV4
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deferred liabilities 遞延負債   Q^b_+M  
delivery 交貨   WK:~2m&y  
delivery expense 送貨費   f(|qE(  
delivery order 出貨單   DTl
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demand draft 即期匯票   7==Uz?}C  
demand note 即期票據   vXq=f:y4  
demurrage charge 延期費   F,%q
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deposit 存款   ]J~37 35]  
deposit slip 存款單   ;7K5Bo  
depreciation 折舊   vObP(@0AM  
direct cost 直接成本   "z=A=~~<{  
direct labour 直接人工   `0=0IPVd  
director 董事   V7[Dvg:W  
discount 折扣   HJ !)D~M{  
discount on purchase 進貨折扣   kIiId8l  
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