[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。   iG^o@*}a  
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acceptance 承兌   *shE-w;C  
account 賬戶   xp.~i*!`  
accountant 會計員   fczId"   
accounting 會計   \ym3YwP4/:  
accounting system 會計制度   IZoS2^:yw  
accounts payable 應付賬款   HM/2/ /  
accounts receivable 應收賬款   |>Qj]  
accumulated profits 累積利益   pqmtN*zV  
adjusting entry ?#123;整記錄   JmjqA Dex  
adjustment ?#123;整   ]nY,%XE  
administration expense 管理費用   }4b 4<Sm_h  
advances 預付   \] 1qAF
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advertising expense 廣告費   tN&4t xB  
agency 代理   f.-b.nNf  
agent 代理人   Bf1,(^3XH  
agreement 契約   Btp 9v<"  
allotments 分配數   bz<f u  
allowance 津貼   y@Z@ eK3  
amalgamation 合併   -|YG**i/  
amortization 攤銷   Zn0e#n  
amortized cost 應攤成本   | vL0}e  
annuities 年金   NitsUg@<  
applied cost 已分配成本   T)?:
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applied expense 已分配費用   wc`UcGO  
applied manufacturing expense 己分配製造費用   xkV (E!O  
apportioned charge 攤派費用   WdI9))J2S  
appreciation 漲價   _FR_6*C)5  
article of association 公司章程   R~ n[g  
assessment 課稅   W;!
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assets 資產   N@6+DH
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attorney fee 律師費   cNOtfn6?F  
audit 審計   ;+jz=9Q-  
auditor 審計員   Mtq\xF,/+  
average 平均數   *oZ]k`-!8  
average cost 平均成本   !Lkk1zo  
bad debt 壞賬   }@6ws/5  
balance 餘額   [@ >}  
balance sheet 資產負債表   89hV{^  
bank account 銀行賬戶   AUjZYp  
bank balance 銀行結存   ;+C2P@M  
bank charge 銀行手續費   )S"!)\4 b  
bank deposit 銀行存款   t$~CLq5ad  
bank discount 銀行貼現   *Cf5D6=Q  
bank draft 銀行匯票   |z1er"zR)  
bank loan 銀行借款   ;GQCq@)-  
bank overdraft 銀行透支   b$FK}D5  
bankers acceptance 銀行承兌   !y_4.&C{  
bankruptcy 破產   [>--U)/  
bearer 持票人   BPO)<bx_  
beneficiary 受益人   O?,Grn%'.  
bequest 遺產   +;,65j+n   
bill 票據   8_$[SV$q  
bill of exchange 匯票   t^Z-0jH  
bill of lading 提單   tBUn KPT  
bills discounted 貼現票據   'aV])(Wm>  
bills payable 應付票據   wH]5VltUT1  
bills receivable 應收票據   A; _Zw[  
board of directors 董事會   Ln +;HorZ]  
bonds 債券   QrBb!.r  
bonus 紅利   R?62gH  
book value 賬面價值   NW]zMU{c  
bookkeeper 簿記員   Rp^fY_  
bookkeeping 簿記   hufpky[&8  
branch office general ledger 支店往來賬戶   ~dXiyU,y2  
broker 經紀人   iy!SqC  
brought down 接前   s#cb wDT  
brought forward 接上頁   Yw(O}U 5e  
budget 預算   ibP IT!5c  
by-product 副產品   /aV;EkyO,  
by-product sales 副產品銷售   VEsIhjQ  
capital 股本   L`3;9rO  
capital income 資本收益   CH9Psr78  
capital outlay 資本支出   Tfq7<<0$N  
capital stock 股本   MoZ8A6e?B  
capital stock certificate 股票   v_|k:l  
carried down 移後   y:',)f }  
carried forward 移下頁   h-.xx4D  
cash 現金   =0t<:-?.-  
cash account 現金賬戶   z!s1$5:"0  
cash in bank 存銀行現金   o'EJ,8  
cash on delivery 交貨收款   - #Bk  
cash on hand 庫存現金   [_HY6gr  
cash payment 現金支付   H|)F-aL[  
cash purchase 現購   L}=DC =E  
cash sale 現沽  
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cashier 出?#123;員   F,8?du]  
cashiers check 本票   eC{St0  
certificate of deposit 存款單折   YMn*i<m  
certificate of indebtedness 借據   kk>z,A4 h_  
certified check 保付支票   EvYe1Y-  
certified public accountant 會計師   v?Zo5uVoq  
charges 費用   &K*Kr=9
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charge for remittances 匯水手續費   1'B&e)  
charter 營業執照   XjXz#0nR  
chartered accountant 會計師   7!F -.kG  
chattles 動產   J ?0 P{{  
check 支票   =28ZSo^  
che stub 支票存根   _I?oR.ON33  
closed account 己結清賬戶   +mPVI
 
closing 結算   XEBeoOX/  
closing entries 結賬紀錄   G\ z5Ue*  
closing stock 期末存貨   ~_SRcM{  
closing the book 結賬   ]T<tkvcI  
columnar journal 多欄日記賬    "F=ta  
combination 聯合   }U'VVPh_  
commission 佣金   ~KQiNkA\|l  
commodity 商品   yUjkRT&h  
common stock 普通股   D"msD"  
company 公司   dsU'UG7 L  
compensation 賠償   I@oSRB  
compound interest 複利   R=2"5Hy=  
consignee 承銷人   !bIE%cq  
consignment 寄銷   s:K'I7_#@  
consignor 寄銷人   :b0|v`FU  
consolidated balance sheet 合併資產負債表   a>Wr2gPko  
consolidated profit and loss account 合併損益表   J#gG*(  
consolidation 合併   =w!2R QB  
construction cost 營建成本   ~ o=
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construction revenue 營建收入   R`J .vMT  
contract 合同   G0A\"2U  
control account 統制賬戶   Wn{MY=5Y  
copyright 版權   Vx{   
corporation 公司   R=<%!   
cost 成本   LGK&&srJs  
cost accounting 成本會計   ||L^yI~_d  
cost of labour 勞工成本   hSz_e  
cost of production 生產成本   u9m ~1\R*  
cost of manufacture 製造成本   .}5qi;CA  
cost of sales 銷貨成本   D*>#]0X  
cost price 成本價格   ;t M  
credit 貸方   y=0)vi{]  
credit note 收款通知單   T`bUBrK6g`  
creditor 債權人   vb| d  
crossed check 橫線支票   ^T*!~K8A  
current account 往來活期賬戶   Vr@tSc&  
current asset 流動資產   LzxO=+=9!q  
current liability 流動負債   \Q^grX  
current profit and loss 本期損益   GYg .B<Q.  
debit 借方   ,^7]F"5
 
debt 債務   5Bt~tt  
debtor 債務人   jgiS/oW  
deed 契據   +eO>> ~Z  
deferred assets 遞延資產   O^PN{u  
deferred liabilities 遞延負債   S['cX ~  
delivery 交貨   &=f?:UZ%  
delivery expense 送貨費   -u7NBtgUh  
delivery order 出貨單   {V pko  
demand draft 即期匯票   ^f57qc3nF  
demand note 即期票據   `v-O 4Pk  
demurrage charge 延期費   L?Ys(a"k  
deposit 存款   -&Q+x,.%  
deposit slip 存款單   N/'8W9#6  
depreciation 折舊   +f%"O?  
direct cost 直接成本   ^ir)z@P?V  
direct labour 直接人工   sH>`eqY
 
director 董事   KnKf8c  
discount 折扣   1]9w9!j  
discount on purchase 進貨折扣   9|3sNFGX  
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