[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。   `fkrik  
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acceptance 承兌   1Kh?JH  
account 賬戶   ^.CX6%  
accountant 會計員   ]2%P``Yj  
accounting 會計   DP_Pqn8p&M  
accounting system 會計制度   'q'Y:A?,  
accounts payable 應付賬款   ptv4v[gQ  
accounts receivable 應收賬款   ZY!pw6R1>*  
accumulated profits 累積利益   0:Y`#0qK  
adjusting entry ?#123;整記錄   OPY/XKyY,  
adjustment ?#123;整   '(pdk  
administration expense 管理費用   FFeRE{,  
advances 預付   *@arn Eu  
advertising expense 廣告費   =P;;&j3Z  
agency 代理   C9g~l}=$&  
agent 代理人   W QLL[{mhS  
agreement 契約   +R#`j r"  
allotments 分配數   pu$XUt  
allowance 津貼   E9d i  
amalgamation 合併   3d'ikkXK  
amortization 攤銷   b#;N!V X
 
amortized cost 應攤成本   /-YlC(kL  
annuities 年金   Wx|6A#cg!  
applied cost 已分配成本   Zc3:9  
applied expense 已分配費用   q AVfbcb  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   ?*R^?[  
appreciation 漲價   y[WYH5&DJ  
article of association 公司章程   TnBGMI,g'  
assessment 課稅   HA.NZkq.tV  
assets 資產   gqd
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attorney fee 律師費   :IT U0%;!+  
audit 審計   u1|P'>;lF  
auditor 審計員   l&sO?P[ /  
average 平均數   v6P~XK}G  
average cost 平均成本   Go+xL/f  
bad debt 壞賬   3Ra\2(bR  
balance 餘額   Cb %.C ;q  
balance sheet 資產負債表   v8vh~^X%P  
bank account 銀行賬戶   k *;{n8o?)  
bank balance 銀行結存   1yaIV+_y/  
bank charge 銀行手續費   /yw\(|T  
bank deposit 銀行存款   Kp p*^  
bank discount 銀行貼現   dI ZTLb"a  
bank draft 銀行匯票   3@
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bank loan 銀行借款   !:5`im;i  
bank overdraft 銀行透支   1|EU5<  
bankers acceptance 銀行承兌   ^z%o];  
bankruptcy 破產   e7bT%h9i  
bearer 持票人   :YJ7J4  
beneficiary 受益人   enbN0  
bequest 遺產   @Wx`l) b  
bill 票據   G\:psx/  
bill of exchange 匯票   x:n9dm  
bill of lading 提單   zsMw5
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bills discounted 貼現票據   spU!t-n67  
bills payable 應付票據   28Ss b|  
bills receivable 應收票據   22Y!u00D  
board of directors 董事會   \;B$hT7z*  
bonds 債券   d1uG[  
bonus 紅利   emkMR
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book value 賬面價值    ny  
bookkeeper 簿記員   8`inRfpY  
bookkeeping 簿記   -0KbdHIKb'  
branch office general ledger 支店往來賬戶   (|36!-(iK  
broker 經紀人   8MeO U  
brought down 接前   !7kLFW  
brought forward 接上頁   1IF'>*  
budget 預算   V^Mf4!A(y  
by-product 副產品   LA;V}%y?  
by-product sales 副產品銷售   {glqWFT  
capital 股本   _8x'GK tU  
capital income 資本收益  
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capital outlay 資本支出   1O]5/Eu  
capital stock 股本   R
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capital stock certificate 股票   $&xuVBs   
carried down 移後   Ukh$`q}  
carried forward 移下頁   Wlr&g xZ  
cash 現金   qr'x0r|<>  
cash account 現金賬戶   u>t|X}JH  
cash in bank 存銀行現金   %<=w[*i  
cash on delivery 交貨收款   u8<&F`7j  
cash on hand 庫存現金   s0\f9D  
cash payment 現金支付   ebO`A2V'(  
cash purchase 現購   M}=s3[d(,  
cash sale 現沽   jHu,u|e0>S  
cashier 出?#123;員   <uBhi4  
cashiers check 本票   -40'[a9E  
certificate of deposit 存款單折   wuBlFUSg  
certificate of indebtedness 借據   Qc&-\kQ:$u  
certified check 保付支票   [V> :`?  
certified public accountant 會計師   daA47`+d  
charges 費用   .# !'c  
charge for remittances 匯水手續費   j[m_qohd7  
charter 營業執照   pBg|n=^  
chartered accountant 會計師   J$ 6-c'8  
chattles 動產   H)`CncB  
check 支票   gqP-E  
che stub 支票存根   0
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closed account 己結清賬戶   e(OwS?K  
closing 結算   7d|*postv  
closing entries 結賬紀錄   5"-una>D  
closing stock 期末存貨   IgPV#  
closing the book 結賬   O8K@&V
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columnar journal 多欄日記賬   L,Ao.?j  
combination 聯合   ;mf4U85  
commission 佣金   h` irO5  
commodity 商品   Q(~3pt
 
common stock 普通股   w+Z--@\  
company 公司   QHHW(InG<  
compensation 賠償   *3A3>Rwu  
compound interest 複利   XKz;o^1a^  
consignee 承銷人   5cyddlaat  
consignment 寄銷   YMc8Q\*B  
consignor 寄銷人   ]&Y#)ebs  
consolidated balance sheet 合併資產負債表   ^%\)Xi  
consolidated profit and loss account 合併損益表   pY+.SuM  
consolidation 合併   iGG6Myp-  
construction cost 營建成本   -M7K8  
construction revenue 營建收入   N3uMkH-<  
contract 合同   BA~a?"HS  
control account 統制賬戶   U0NOU#  
copyright 版權   (Oxz'#TX  
corporation 公司   Zi 2o  
cost 成本   g \ErJ+i
 
cost accounting 成本會計   8q]J;T
  
cost of labour 勞工成本   nc3sty1`  
cost of production 生產成本   |ZvNH ~!  
cost of manufacture 製造成本   Z~r[;={,  
cost of sales 銷貨成本   AddGB^7yl  
cost price 成本價格   qSFc=Wwc  
credit 貸方   Uby,Tu  
credit note 收款通知單   A)\>#Dv  
creditor 債權人   BQyvj\
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crossed check 橫線支票   H7{Q@D8  
current account 往來活期賬戶   N=OS\pz  
current asset 流動資產   S304ncS|M  
current liability 流動負債   aQ(`6DQv  
current profit and loss 本期損益   |BwRlE2CFO  
debit 借方   ./5jx2V  
debt 債務   m!rwG(  
debtor 債務人   . _1jk  
deed 契據   sCVI 2S!L  
deferred assets 遞延資產   oS~}TR:}  
deferred liabilities 遞延負債   S3SV.C:z>  
delivery 交貨   LYp'vZ!  
delivery expense 送貨費   zL9VR;q  
delivery order 出貨單   .4 wTjbO6  
demand draft 即期匯票   1s Br.+p  
demand note 即期票據   Ds{{J5Um%  
demurrage charge 延期費   ?Q@L-H`  
deposit 存款    M{]e5+  
deposit slip 存款單   . 3GnZR,L  
depreciation 折舊   DC&A1I&  
direct cost 直接成本   h2"9"*S1  
direct labour 直接人工    OQ6sv/  
director 董事   \;-qdV_JB  
discount 折扣   pss6Oz8  
discount on purchase 進貨折扣   ;_iPm?Y
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