[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。   c57`mOe/b  
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acceptance 承兌   OK z5;#S=  
account 賬戶   xJOp~fKG  
accountant 會計員   X3y28 %R   
accounting 會計   gA19f  
accounting system 會計制度   q}(f9  
accounts payable 應付賬款   Hdjp^O!  
accounts receivable 應收賬款   ~$1g"jIw  
accumulated profits 累積利益   t{Ks}9
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adjusting entry ?#123;整記錄   -.
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adjustment ?#123;整   2Ic)]6z R  
administration expense 管理費用   I}awembw g  
advances 預付   M-8d*#_P  
advertising expense 廣告費   F'ez{B\AX  
agency 代理   GZmfE`  
agent 代理人   *~.'lE%[U  
agreement 契約   dd4^4X`j  
allotments 分配數   VY@`)  
allowance 津貼   D"{%[;J
 
amalgamation 合併   #.LI`nYA  
amortization 攤銷   \8k4v#wH  
amortized cost 應攤成本   ,,?XGx  
annuities 年金   r_o\72  
applied cost 已分配成本   C @P$RVS  
applied expense 已分配費用   #=Whh 9-d  
applied manufacturing expense 己分配製造費用   9rM#w"E?<  
apportioned charge 攤派費用   .EjjCE/v-  
appreciation 漲價   dX-j3lM:#  
article of association 公司章程   H< qz rO  
assessment 課稅   hl,x|.f}4Y  
assets 資產   s2#}@b6'.  
attorney fee 律師費   q%XjJ -s:  
audit 審計   W^ eQ}A+Z  
auditor 審計員   yEVnG` 1  
average 平均數   2=|Ks]<P  
average cost 平均成本   z\K-KD{Ad  
bad debt 壞賬   `*B6T7p1  
balance 餘額   6hHMxS^o  
balance sheet 資產負債表   xk^`4;  
bank account 銀行賬戶   On,z#A  
bank balance 銀行結存   b>'c   
bank charge 銀行手續費   pQ8f$I#v  
bank deposit 銀行存款   ]hbrzvo  
bank discount 銀行貼現   fyq%-Tj  
bank draft 銀行匯票   >Hd!o"I
 
bank loan 銀行借款   |"}rC >+  
bank overdraft 銀行透支   
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bankers acceptance 銀行承兌   EIOP+9zP  
bankruptcy 破產   f2ck=3  
bearer 持票人   $7p0<<Nck  
beneficiary 受益人   R l)g[s  
bequest 遺產   "}0)~,{xB  
bill 票據   1.nYT*  
bill of exchange 匯票   ;Ji3|=4u  
bill of lading 提單   _V3}F1?W  
bills discounted 貼現票據   c7R6.T  
bills payable 應付票據   iq5-eJmq  
bills receivable 應收票據   ~h T(uxU/  
board of directors 董事會   uao#=]?)  
bonds 債券   %KR2Vlh0  
bonus 紅利   ^KQZ;[B  
book value 賬面價值   `L3{y/U'  
bookkeeper 簿記員   JE;!~=
 
bookkeeping 簿記   :]8!G- Z  
branch office general ledger 支店往來賬戶   Yr>7c1FZi  
broker 經紀人   Yb'%
J@T}  
brought down 接前   |gfG\fL3V  
brought forward 接上頁   r$,Xv+}  
budget 預算   Pe@*')o*  
by-product 副產品   pc;`Fz/`7  
by-product sales 副產品銷售   &p55Cg@e)  
capital 股本   gbFHH,@  
capital income 資本收益   |sAl k,8s  
capital outlay 資本支出   ZD4:'m`T/  
capital stock 股本   W'v o?  
capital stock certificate 股票   .nei9Y*  
carried down 移後   H
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carried forward 移下頁   X//=OpS`  
cash 現金   ?p>m;Aq  
cash account 現金賬戶   tl=e!  
cash in bank 存銀行現金   ?4_ME3$t  
cash on delivery 交貨收款   w|-m*v .  
cash on hand 庫存現金   .Z@iz5  
cash payment 現金支付   $/Llzpvny  
cash purchase 現購   QF$s([  
cash sale 現沽   OS=~<ba  
cashier 出?#123;員   43!E>mq  
cashiers check 本票   )J 8mn*  
certificate of deposit 存款單折   g!`^!Q/($  
certificate of indebtedness 借據   8,)<,g-/=  
certified check 保付支票   ^a7a_M  
certified public accountant 會計師   352RJC  
charges 費用   Lv>OBHD  
charge for remittances 匯水手續費   R'^J#"[  
charter 營業執照   D*g K,`  
chartered accountant 會計師   u/J1Z>0  
chattles 動產   RH;A|[7T&  
check 支票   4UMOC_  
che stub 支票存根   c7]0>nU;  
closed account 己結清賬戶   !fJy7Y  
closing 結算   X:QRy9]  
closing entries 結賬紀錄   e[db?f2!  
closing stock 期末存貨   ]#W9l\  
closing the book 結賬   <jh=W9.N_  
columnar journal 多欄日記賬   !_-Uwg  
combination 聯合   &_'3(xIO  
commission 佣金   ]ts^h~BZ$  
commodity 商品   z -'e<v;w  
common stock 普通股   (bD#PQXzm  
company 公司   _CizU0S  
compensation 賠償   D@m3bsMwe  
compound interest 複利   RAA,%rRhu(  
consignee 承銷人   r<DPh5ReY  
consignment 寄銷   6h1pPx7zU  
consignor 寄銷人   4 i`FSO  
consolidated balance sheet 合併資產負債表   k8,s<m  
consolidated profit and loss account 合併損益表   ^$y`Q @-9  
consolidation 合併   "71Y{WQ   
construction cost 營建成本   D&D-E~b^  
construction revenue 營建收入   "7w=LhzV[$  
contract 合同   }-p-(  
control account 統制賬戶   k|cP]p4,  
copyright 版權   %]o/p_<  
corporation 公司   lN*"?%<
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cost 成本   "J2v8c  
cost accounting 成本會計   U/-|hfh  
cost of labour 勞工成本   Ba76~-gK$  
cost of production 生產成本   ;7(vqm<V2~  
cost of manufacture 製造成本   [=>[2Ty  
cost of sales 銷貨成本   soA] f  
cost price 成本價格   e
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credit 貸方   VYQ]?XF3i  
credit note 收款通知單   K"Gea`I  
creditor 債權人   'K|F{K  
crossed check 橫線支票   w^[:wzF0  
current account 往來活期賬戶   sc z8`%  
current asset 流動資產   H:mcex  
current liability 流動負債   GYV%RD#  
current profit and loss 本期損益   xiF}{25a
 
debit 借方   /Y[ b8f  
debt 債務   /$j,p E=  
debtor 債務人    k.\4<}  
deed 契據   \+<=O`  
deferred assets 遞延資產   3w+ +F@(  
deferred liabilities 遞延負債   Zk5AZ R!|  
delivery 交貨   M%5_~g2n'\  
delivery expense 送貨費   2nSK}q  
delivery order 出貨單   9!6u Yf+  
demand draft 即期匯票   DN;$->>  
demand note 即期票據   6 df`]sc  
demurrage charge 延期費   wIF)(t-):  
deposit 存款   a4",BDx  
deposit slip 存款單   "|/q4JN)7d  
depreciation 折舊   ix 5\Y  
direct cost 直接成本   X @X`,/{X  
direct labour 直接人工   \<\147&)r  
director 董事   kWgrsN+Z  
discount 折扣   *]ME]2qP  
discount on purchase 進貨折扣   )9+H[  
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