[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。   cWy0N  
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acceptance 承兌   y
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account 賬戶   knZd}?I*  
accountant 會計員    F%$Ws>l  
accounting 會計   uOUw8  
accounting system 會計制度   |wn LxI  
accounts payable 應付賬款   i1&noRGl  
accounts receivable 應收賬款   'u%;6'y  
accumulated profits 累積利益   Y tj>U  
adjusting entry ?#123;整記錄   oqo8{hrdHk  
adjustment ?#123;整   
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administration expense 管理費用   pnb
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advances 預付   XxQ2g&USk  
advertising expense 廣告費   xW )8mv?4n  
agency 代理  
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agent 代理人   ]@]"bF!Dn  
agreement 契約   @,$HqJ  
allotments 分配數   iv`-)UsE  
allowance 津貼   1fp& "K:yR  
amalgamation 合併   j
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amortization 攤銷   g+{MvSj$  
amortized cost 應攤成本   sW`iXsbWM>  
annuities 年金   oYm"NDS_.  
applied cost 已分配成本   &1n0(qB  
applied expense 已分配費用   &G,v*5N8$K  
applied manufacturing expense 己分配製造費用   t?&ajh  
apportioned charge 攤派費用   Y
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appreciation 漲價   !aoO,P#j  
article of association 公司章程   RS=7W._W  
assessment 課稅   KDzI
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assets 資產   V:
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attorney fee 律師費   2!`Z3>Oa  
audit 審計   sAj$U^Gp  
auditor 審計員   h 'CLf]  
average 平均數   +eat,3Ji  
average cost 平均成本   "K]4j]yU
 
bad debt 壞賬   7P(:!ce4-  
balance 餘額   yZ 6X$I:C  
balance sheet 資產負債表   9$t@Gmn  
bank account 銀行賬戶   [)KfRk?};2  
bank balance 銀行結存   ' 7%9Sqx  
bank charge 銀行手續費   MQI=  
bank deposit 銀行存款   v2SsfhT  
bank discount 銀行貼現   }0*7bb  
bank draft 銀行匯票   ]vG)lY.=  
bank loan 銀行借款   %|||M=akk  
bank overdraft 銀行透支   *V+fRN4 W  
bankers acceptance 銀行承兌   L>*|T[~  
bankruptcy 破產   z}|'&O*.F  
bearer 持票人   'c]&{-w<i  
beneficiary 受益人   -UE-v  
bequest 遺產   <]J5A dJ  
bill 票據   R``qQ;cc  
bill of exchange 匯票   Oms`i&}"}  
bill of lading 提單   Ds$;{wl#x  
bills discounted 貼現票據   FL}8h/  
bills payable 應付票據   =
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bills receivable 應收票據   T~d';P  
board of directors 董事會   ! h;VdCCi#  
bonds 債券   i;7jJ(#V  
bonus 紅利   ^B>6!  
book value 賬面價值   {643Dz<e  
bookkeeper 簿記員   B$n\m854  
bookkeeping 簿記   *+ayC{!  
branch office general ledger 支店往來賬戶   q2Dg~et  
broker 經紀人   ul1Vsj  
brought down 接前   (["u
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brought forward 接上頁   epePx0N%x$  
budget 預算   9w|q':<  
by-product 副產品   LNWp$"  
by-product sales 副產品銷售   q9>w3 <  
capital 股本   hHQt4 r'd  
capital income 資本收益   iWEYSi\)n  
capital outlay 資本支出   7KLq-u-8  
capital stock 股本   1F-L(\oKm  
capital stock certificate 股票   XPSWAp)  
carried down 移後   auU{Iy   
carried forward 移下頁   ~5zh K:7c  
cash 現金   6{ Eh={:b  
cash account 現金賬戶   ?xega-l  
cash in bank 存銀行現金   B:SRHd{*Wu  
cash on delivery 交貨收款   <U";V)  
cash on hand 庫存現金   z%z$'m  
cash payment 現金支付   K>U&jH  
cash purchase 現購   Tbw8#[6AX  
cash sale 現沽   v,! u{QP  
cashier 出?#123;員   XooAL0w  
cashiers check 本票   p_( NLJ%  
certificate of deposit 存款單折   K} @q+  
certificate of indebtedness 借據   s5 BV8 M  
certified check 保付支票   w67Pw  
certified public accountant 會計師   y[# U/2  
charges 費用   {[eY/)6H  
charge for remittances 匯水手續費   'DPSM?]fA  
charter 營業執照   Yi3DoaS;"  
chartered accountant 會計師   2P*O^-zRp  
chattles 動產   u&:jQ:[  
check 支票   wrWWXOZ4  
che stub 支票存根   43YusUv  
closed account 己結清賬戶   x$t=6@<
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closing 結算   ^"I!+Teb  
closing entries 結賬紀錄   4 0eNgm^  
closing stock 期末存貨   H'0S;A+Y6  
closing the book 結賬   I[/u5V_b'  
columnar journal 多欄日記賬   _XN sDW4|  
combination 聯合   3UEh%Ho  
commission 佣金   8GX@76o  
commodity 商品   V_:/#G]jeG  
common stock 普通股   U3>G9g>^B  
company 公司   wcO_;1_ H  
compensation 賠償   ;)*Drk*t,  
compound interest 複利   b^1! _1c  
consignee 承銷人   }5|uA/B  
consignment 寄銷   qQQ~[JL  
consignor 寄銷人   L))
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consolidated balance sheet 合併資產負債表   %NuS!v>  
consolidated profit and loss account 合併損益表   IcN|e4t^J+  
consolidation 合併   8Vp"}(Q  
construction cost 營建成本   Gh.0 2  
construction revenue 營建收入   S&yCclM  
contract 合同   gs'(px  
control account 統制賬戶   FRr<K^M  
copyright 版權   d]<tFx>CQW  
corporation 公司   g]S.u8K8m  
cost 成本   K-/fq=z  
cost accounting 成本會計   ?6|EAKJ`lK  
cost of labour 勞工成本   !GO4cbdQ  
cost of production 生產成本   ~*RNJ  
cost of manufacture 製造成本   Ha<(~qf  
cost of sales 銷貨成本   )%0#XC^/X5  
cost price 成本價格   k&^fIz  
credit 貸方   VrHFM(RNe  
credit note 收款通知單   +
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creditor 債權人   F"_SCA?9?  
crossed check 橫線支票   :)&_
 
current account 往來活期賬戶   U_+> 4zdm  
current asset 流動資產   B<W{kEY  
current liability 流動負債   H}d&>!\}F  
current profit and loss 本期損益   Wn|w~{d{  
debit 借方   (%".=x-  
debt 債務   h[Hw9$31  
debtor 債務人   N=(rl#<  
deed 契據   ]krOPM/  
deferred assets 遞延資產   E[ ,Ur`>:  
deferred liabilities 遞延負債   2$|WXYY  
delivery 交貨    {sbQf7)  
delivery expense 送貨費   8[eH8m#~$  
delivery order 出貨單   Rv }e+5F  
demand draft 即期匯票   x.!%'{+{  
demand note 即期票據   |]V0sgpoZ  
demurrage charge 延期費   0^4Tem@  
deposit 存款   l%U{Unwu  
deposit slip 存款單   wj5{f5 RWV  
depreciation 折舊   4Xlq Ym  
direct cost 直接成本   8^2Q ~{i  
direct labour 直接人工   hl8[A-d(R  
director 董事   &GX pRo  
discount 折扣   /K1YDq<=  
discount on purchase 進貨折扣   qXgg"k%A\  
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