[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。   awawq9) Y  
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acceptance 承兌   S2NsqHJr  
account 賬戶   H}$#aXEAn  
accountant 會計員   lu{}j4  
accounting 會計   "d#s|_n,d)  
accounting system 會計制度   l-Xx
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accounts payable 應付賬款   ]6aM %r=c  
accounts receivable 應收賬款   980+Y  
accumulated profits 累積利益   *\`C!r
 
adjusting entry ?#123;整記錄   6 JL 7ut  
adjustment ?#123;整   %z2nas$$g  
administration expense 管理費用   t"L:3<U7  
advances 預付   6RF01z|~_  
advertising expense 廣告費   Z5U~g?  
agency 代理   F;ZLoG*U  
agent 代理人   d-*9tit  
agreement 契約   z_H2L"Z  
allotments 分配數   Q,4F=b  
allowance 津貼   SB;Wa%  
amalgamation 合併   YU"Am !  
amortization 攤銷   2ReulL8j  
amortized cost 應攤成本   H z6H,h  
annuities 年金   jn7}jWA  
applied cost 已分配成本   7q?YdAUz  
applied expense 已分配費用   she` _'?5  
applied manufacturing expense 己分配製造費用   _E%[D(  
apportioned charge 攤派費用   [0}471  
appreciation 漲價   CxRp$;rk  
article of association 公司章程   -`RJk(  
assessment 課稅   dnx}c4P  
assets 資產   W@G[ gS\T  
attorney fee 律師費   ZJ4"QsF  
audit 審計   ,'9tR&S$_  
auditor 審計員   T'V(%\w  
average 平均數   o aKf{$vg  
average cost 平均成本   Q\oUZnD$=  
bad debt 壞賬   _(jE](,  
balance 餘額   7Y)wu$!7}  
balance sheet 資產負債表   Ao\Vh\rQkq  
bank account 銀行賬戶   bXW )n<y  
bank balance 銀行結存   OBl8kH(b>  
bank charge 銀行手續費   Y1~SGg7(@  
bank deposit 銀行存款   V;6M[ic}  
bank discount 銀行貼現   KZE.}8^%D  
bank draft 銀行匯票   *"5a5.`%,  
bank loan 銀行借款   6?lg 6a/eO  
bank overdraft 銀行透支   :+5afv}  
bankers acceptance 銀行承兌  
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bankruptcy 破產   2mO#vTX4  
bearer 持票人   qh'BrYu*  
beneficiary 受益人   K8Y/XE
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bequest 遺產   jysV%q 3  
bill 票據   >SJ$41"E  
bill of exchange 匯票   h=tu+pn  
bill of lading 提單   c-T ^ aR  
bills discounted 貼現票據   >(rB[ZJ  
bills payable 應付票據   CJOl|"UyJ  
bills receivable 應收票據   OW}A48X[+  
board of directors 董事會   ;40m goN  
bonds 債券   of`]LU:  
bonus 紅利   tb{{oxa, k  
book value 賬面價值   WK}+f4tdW[  
bookkeeper 簿記員   ."X~?Nk  
bookkeeping 簿記   :U q]~e  
branch office general ledger 支店往來賬戶   Qzhnob#C9  
broker 經紀人   O)|4>J*B  
brought down 接前   713M4CtJ  
brought forward 接上頁   ~K96y$ DTE  
budget 預算   b1u'ukDP\  
by-product 副產品   Zsogx}i-  
by-product sales 副產品銷售   B|=maz:_  
capital 股本   WS/+Yl  
capital income 資本收益   \Sby(l  
capital outlay 資本支出   g)A0PvEu  
capital stock 股本   \,!q[nC  
capital stock certificate 股票   uq%3;#[0  
carried down 移後   4Jr[8P0/A9  
carried forward 移下頁   bW^QH-t  
cash 現金   .^S78hr]n  
cash account 現金賬戶   FBAC9}V"  
cash in bank 存銀行現金   CD1=2  
cash on delivery 交貨收款   _IC DtG^  
cash on hand 庫存現金   0|!<|N<  
cash payment 現金支付   &U*J{OP
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cash purchase 現購   P i!r}m  
cash sale 現沽   xg^^@o  
cashier 出?#123;員   AV4HX\`{P0  
cashiers check 本票   g<4M!gi  
certificate of deposit 存款單折   $F7gH  
certificate of indebtedness 借據   #ljg2:I+  
certified check 保付支票   _0q~s@-  
certified public accountant 會計師   w%dIe!sV  
charges 費用   u2BW]T
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charge for remittances 匯水手續費   &jZ|@K?  
charter 營業執照   $cK B+}  
chartered accountant 會計師   T\!SA  
chattles 動產   r_,m\'~s!  
check 支票   !#:$u=  
che stub 支票存根   p}DF$k%`  
closed account 己結清賬戶   "ue$DyN  
closing 結算   <1+6O[>{  
closing entries 結賬紀錄   ZV]e-  
closing stock 期末存貨   7 eQoc2X2  
closing the book 結賬   :@`(}5F4  
columnar journal 多欄日記賬   >X,A
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combination 聯合   KbdfSF$  
commission 佣金   H L|spl(c  
commodity 商品   5[2.5/  
common stock 普通股   *tM7>  
company 公司   E:4P1,%01+  
compensation 賠償   UxcDDa/j2T  
compound interest 複利   o-=d|dWG  
consignee 承銷人   vZeYp  
consignment 寄銷   B/D\gjb  
consignor 寄銷人   Y`7#[g  
consolidated balance sheet 合併資產負債表   hJo^Wo  
consolidated profit and loss account 合併損益表   nuO3UD3  
consolidation 合併   T[XP\!z]B!  
construction cost 營建成本   z2Y_L8u2  
construction revenue 營建收入   K

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contract 合同   -V u/TT0  
control account 統制賬戶   aMvK8C%7  
copyright 版權   9^QYuf3O  
corporation 公司   yEUNkZ5^  
cost 成本   }\939Y  
cost accounting 成本會計   Wbn[Q2h5  
cost of labour 勞工成本   n*m"L|:ff  
cost of production 生產成本   f;Bfh3  
cost of manufacture 製造成本   HCx%_9xlm  
cost of sales 銷貨成本   ('**nP  
cost price 成本價格   ;*-@OLT_K  
credit 貸方   _:gGD8  
credit note 收款通知單   RCh$j&Tn  
creditor 債權人   ~0F9x9V  
crossed check 橫線支票   ~njbLUB  
current account 往來活期賬戶   B221}t  
current asset 流動資產   ~1=.?Ho  
current liability 流動負債   [7e{=\`=  
current profit and loss 本期損益   iRUR4Zs  
debit 借方   <p^*Ydx  
debt 債務   {yHB2=nI  
debtor 債務人   '9 *|N=  
deed 契據   Rnj Jg?I=  
deferred assets 遞延資產   [-E{}FL|  
deferred liabilities 遞延負債   !2Xr~u7a  
delivery 交貨   A3MZxu=':3  
delivery expense 送貨費   {\svV 0)~  
delivery order 出貨單   c}IX"  
demand draft 即期匯票   \]U<h ub  
demand note 即期票據   <84C tv  
demurrage charge 延期費   hJ;f1dZ7}  
deposit 存款   GX7 eRqz>  
deposit slip 存款單   c?.r"5#  
depreciation 折舊   xTJSr2f  
direct cost 直接成本   CGd[3}"  
direct labour 直接人工   >[|GC/
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director 董事   :dY.D|j*  
discount 折扣   29a_ZU7e6
 
discount on purchase 進貨折扣   obAs<nk  
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