[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。   2WqjNqx)6  
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acceptance 承兌   y%f'7YZ4  
account 賬戶   ?3[as<GZ8  
accountant 會計員   :W^ k3/t  
accounting 會計   N
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accounting system 會計制度   }
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accounts payable 應付賬款   udgf{1EB&2  
accounts receivable 應收賬款   |pA3ZWm  
accumulated profits 累積利益   OLTgBXh  
adjusting entry ?#123;整記錄   M/T ll]\|  
adjustment ?#123;整   T=%,^  
administration expense 管理費用   `-IX"rf  
advances 預付   ibha`  
advertising expense 廣告費   ve<D[jQsk  
agency 代理   O(#DaFJv  
agent 代理人   ^Yul|0*J  
agreement 契約   <A<N?`"  
allotments 分配數   *6<<6f`(
 
allowance 津貼   DJR_"8  
amalgamation 合併   "=@X>jUc  
amortization 攤銷   HW"@~-\  
amortized cost 應攤成本   =)!sWY:  
annuities 年金   JYc;6p$<i  
applied cost 已分配成本   m5`<XwD9  
applied expense 已分配費用   ].w~FUa  
applied manufacturing expense 己分配製造費用   GUSEbIz):  
apportioned charge 攤派費用   vq=nG]cE)  
appreciation 漲價   Mh3Tfp  
article of association 公司章程   E+)3n [G  
assessment 課稅   OlI|.~  
assets 資產   HHzAmHt  
attorney fee 律師費   x
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audit 審計   (l}W\iB'd  
auditor 審計員   c&X2k\  
average 平均數   v[57
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average cost 平均成本   C%H{"  
bad debt 壞賬   ZOw%Fw4B  
balance 餘額   m9M#)<@*  
balance sheet 資產負債表   4h~CDy%_  
bank account 銀行賬戶   hh#p=Y(f  
bank balance 銀行結存   wwaw|$  
bank charge 銀行手續費   t\S=u y  
bank deposit 銀行存款   %?2y2O,;  
bank discount 銀行貼現   j]P'xrWl]8  
bank draft 銀行匯票   O3 NI  
bank loan 銀行借款   RqB8g  
bank overdraft 銀行透支   zi%Ql|zI~  
bankers acceptance 銀行承兌   [0MNq
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bankruptcy 破產   W-D{cU  
bearer 持票人   }l"pxp1K  
beneficiary 受益人   #|8Ia:=s
 
bequest 遺產   z>lIZ}  
bill 票據   Q?xA))0  
bill of exchange 匯票   +adwEYRrr  
bill of lading 提單   M47t(9krV  
bills discounted 貼現票據   u'`eCrKT*  
bills payable 應付票據   s k_TKN`+  
bills receivable 應收票據   pT|l"q@  
board of directors 董事會   vj%3v4  
bonds 債券   ANWfRt iU#  
bonus 紅利   1 K(0tG:5  
book value 賬面價值   @k+K_gR  
bookkeeper 簿記員   /Vdu|k=  
bookkeeping 簿記   FdGnNDl*e  
branch office general ledger 支店往來賬戶   {f"oq ry_g  
broker 經紀人   &$yxAqdab  
brought down 接前   f b+_]{7g  
brought forward 接上頁   Ua%;hI)j$  
budget 預算   {^":^N)  
by-product 副產品   q{Ao j  
by-product sales 副產品銷售   <c3Te$.  
capital 股本   z94#:jPmG  
capital income 資本收益   Nnx dO0X  
capital outlay 資本支出   +N}yqgE  
capital stock 股本   A3^_ 'K  
capital stock certificate 股票   jZr"d*Y  
carried down 移後   mRO@ZY;5  
carried forward 移下頁   ?xwLe  
cash 現金   w~4T.l#1  
cash account 現金賬戶   hh!4DHv  
cash in bank 存銀行現金   `l2h65\  
cash on delivery 交貨收款   MFeY}_d<  
cash on hand 庫存現金  
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cash payment 現金支付   C <Pd_&  
cash purchase 現購   +\-cf,WkI  
cash sale 現沽   (&MtK1;
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cashier 出?#123;員   
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cashiers check 本票   NK\0X5##.  
certificate of deposit 存款單折   W#&BU-|2  
certificate of indebtedness 借據   ~^bf1W[  
certified check 保付支票   fG zx;<0P!  
certified public accountant 會計師   ,n{R,]y\  
charges 費用   I;Pd}A_}=_  
charge for remittances 匯水手續費   s~06%QEG  
charter 營業執照   m*|G2  
chartered accountant 會計師   _1G;!eO  
chattles 動產   } `Cc-X7  
check 支票   V3Ep&<=/  
che stub 支票存根   $MqEM~^=  
closed account 己結清賬戶   068DC_  
closing 結算    s2`}~  
closing entries 結賬紀錄   T]x]hQ  
closing stock 期末存貨   <ivq}(%72  
closing the book 結賬   c HC1l  
columnar journal 多欄日記賬   kho$At)V  
combination 聯合   W2{4s 1  
commission 佣金   j^.|^q<Y  
commodity 商品   !Qq~lAJO;  
common stock 普通股   Q[c:A@oW  
company 公司   )# v}8aL  
compensation 賠償   G/ H>M%M  
compound interest 複利   ,]tEh:Q C  
consignee 承銷人   ,zEPdhTX  
consignment 寄銷   F9k}zAY\J  
consignor 寄銷人   @HE<\Z{ KI  
consolidated balance sheet 合併資產負債表   Dtox/ ,"  
consolidated profit and loss account 合併損益表   ]?T,J+S  
consolidation 合併   K5 EJ#1ov  
construction cost 營建成本   j-d542"  
construction revenue 營建收入   NI
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contract 合同   d*x&Uh[K  
control account 統制賬戶   [e>2HIS,  
copyright 版權   9a#Y D;-p  
corporation 公司   l{QlJ>%~{;  
cost 成本   g_@b- :$Yq  
cost accounting 成本會計   _yp<#q]  
cost of labour 勞工成本   BoXPX2:  
cost of production 生產成本   oT|:gih5  
cost of manufacture 製造成本   Gd`s0 1GKQ  
cost of sales 銷貨成本   liBFx6\"S  
cost price 成本價格   HQSFl=Q  
credit 貸方   J| 1!4R~  
credit note 收款通知單   5S[:;o  
creditor 債權人   .l,]yWwfK  
crossed check 橫線支票   5&.I9}[)j  
current account 往來活期賬戶   XZ2 ji_D  
current asset 流動資產   Gzp*Vr  
current liability 流動負債   # \ECQF  
current profit and loss 本期損益   e5D\m g)  
debit 借方   U] P{~
 
debt 債務   .e4upTGU  
debtor 債務人   ; Fd1:"1pP  
deed 契據   W
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deferred assets 遞延資產    He%v 4S  
deferred liabilities 遞延負債   '!`| H 3  
delivery 交貨   7X8*7'.2  
delivery expense 送貨費   |tC=  j.  
delivery order 出貨單   0K Z$v/m  
demand draft 即期匯票   zDBm^ s  
demand note 即期票據   4b+_|kYb  
demurrage charge 延期費   %!DTq`F  
deposit 存款   ['Qh#^p  
deposit slip 存款單   OnyAM{$g  
depreciation 折舊   .$ 1S-+(kV  
direct cost 直接成本   vsPIvW!V  
direct labour 直接人工   %_G '#Bn<  
director 董事   qeC^e}h  
discount 折扣   ,kUg"\_k  
discount on purchase 進貨折扣  
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