[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。   |^FDsJUN  
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acceptance 承兌   c$p1Sovw  
account 賬戶   OuX/BMG  
accountant 會計員   i
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accounting 會計   \4V'NTjB  
accounting system 會計制度   `t o SU>:  
accounts payable 應付賬款   y`'Ly@s  
accounts receivable 應收賬款   ]T GJ|X  
accumulated profits 累積利益   }L@YLnc%  
adjusting entry ?#123;整記錄   )p&xpB(  
adjustment ?#123;整   fY>\VY$>  
administration expense 管理費用   WS;3a}u  
advances 預付   p<Zf,F}  
advertising expense 廣告費   (33[N  
agency 代理   l.C{A r  
agent 代理人   W0R6<- 1
 
agreement 契約   cZ5[A
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allotments 分配數   m|p}Jf!  
allowance 津貼   ')_jK',1  
amalgamation 合併   E]Kd`&^}  
amortization 攤銷   kQ|}"Tw7  
amortized cost 應攤成本   ? [=
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annuities 年金   SJw0y[IL6(  
applied cost 已分配成本   k/Cr ^J"  
applied expense 已分配費用   1V
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applied manufacturing expense 己分配製造費用   jk)U~KGcg  
apportioned charge 攤派費用   #LF_*a0v  
appreciation 漲價   >GqIpfn  
article of association 公司章程  
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assessment 課稅   u
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assets 資產  
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attorney fee 律師費   W&GDE  
audit 審計   T_pE'U%[  
auditor 審計員   9n$$D;  
average 平均數   H3MT.Cpd  
average cost 平均成本   W.>yIA%  
bad debt 壞賬   In
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balance 餘額   (/PD;R$b  
balance sheet 資產負債表   G>cTqD6gT  
bank account 銀行賬戶   t,+p!"MRY  
bank balance 銀行結存   K&Zdk (l)  
bank charge 銀行手續費   aRfkJPPa[  
bank deposit 銀行存款   T-JJc#  
bank discount 銀行貼現   A
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bank draft 銀行匯票   ^]OD+
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bank loan 銀行借款   (gz|6N  
bank overdraft 銀行透支   T<P4+#JK  
bankers acceptance 銀行承兌   r)ga{Nn,.  
bankruptcy 破產   6VRVk7"  
bearer 持票人   MiN68x9  
beneficiary 受益人   -0lpsF  
bequest 遺產   $yRbo'-  
bill 票據   S tn[M|
 
bill of exchange 匯票   .] 5 &\  
bill of lading 提單   7M5HIK6_  
bills discounted 貼現票據   c~ @I1M  
bills payable 應付票據   {_PV~8u  
bills receivable 應收票據   :N(L7&<
 
board of directors 董事會   X ig%Q~oMp  
bonds 債券   Dt yT8kr  
bonus 紅利   }?"f#bI  
book value 賬面價值   B-JgXW.\0  
bookkeeper 簿記員   wHdq:,0-!  
bookkeeping 簿記   3)I v
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branch office general ledger 支店往來賬戶   ;v#~o*  
broker 經紀人   Hn~=O8/2  
brought down 接前   ""AP-7  
brought forward 接上頁   T-"zK r!  
budget 預算   "J51\8G@@  
by-product 副產品   Fk&W*<}/;  
by-product sales 副產品銷售   SePPI.n  
capital 股本   j?!BHNs  
capital income 資本收益   LJ^n6 m|_  
capital outlay 資本支出   oW0A8_|9  
capital stock 股本   >lyX";X#  
capital stock certificate 股票   hN0Y8Ia/5%  
carried down 移後   t9zPUR  
carried forward 移下頁   +rT%C&ze  
cash 現金   _
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cash account 現金賬戶   H{XbKLU  
cash in bank 存銀行現金   ?-'m#5i"  
cash on delivery 交貨收款   $bf&ct*$h  
cash on hand 庫存現金   Gk"o/]Sf  
cash payment 現金支付   +y%"[6c|  
cash purchase 現購   ~3]ZN'b\  
cash sale 現沽   N0Y$QWr_$  
cashier 出?#123;員   6??
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cashiers check 本票   !_zp'V]?  
certificate of deposit 存款單折   }b$?t7Q)  
certificate of indebtedness 借據   @|e4.(9A  
certified check 保付支票   N?Wx-pK  
certified public accountant 會計師   VL^.7U  
charges 費用   OR{<)L  
charge for remittances 匯水手續費   ix K&E#  
charter 營業執照   gmCW__oR  
chartered accountant 會計師   )Dg;W6  
chattles 動產   pKSn 3-A  
check 支票   ;3 N0)  
che stub 支票存根   87QK&S\  
closed account 己結清賬戶   />wM#)o2  
closing 結算   G~$.Af!9W  
closing entries 結賬紀錄   tyEa5sy4  
closing stock 期末存貨   $0uh8RB  
closing the book 結賬   0F"W~OQ6  
columnar journal 多欄日記賬   ( lNV\Za  
combination 聯合   GM1z@i\5  
commission 佣金   Vrwy+o>:X  
commodity 商品   Iq76JJuCb  
common stock 普通股   Qqp_(5S|>  
company 公司   P}YtT3.K  
compensation 賠償   [C8lMEV~  
compound interest 複利   h=:*cqp4  
consignee 承銷人   FU{$oCh/5  
consignment 寄銷   A*1-2
  
consignor 寄銷人   74[wZDW|(  
consolidated balance sheet 合併資產負債表   7WEh'(`  
consolidated profit and loss account 合併損益表   7H$I9e  
consolidation 合併   \&{a/e2:S  
construction cost 營建成本   ,M4G_U[  
construction revenue 營建收入   UN FQ`L  
contract 合同   fU6O:-  
control account 統制賬戶   1Q5:Vo^B#  
copyright 版權   11'^JmKA  
corporation 公司   :,@"I$>*/  
cost 成本   5Kadh
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cost accounting 成本會計   ,A$#gLyk<  
cost of labour 勞工成本   aUy!(Y  
cost of production 生產成本   _1c0pQ^}3  
cost of manufacture 製造成本   W2$MH: j  
cost of sales 銷貨成本   bv&#ay 7  
cost price 成本價格   wjq;9%eXk  
credit 貸方  
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credit note 收款通知單   j&(Yk"j+  
creditor 債權人   m1 tYDZ"
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crossed check 橫線支票   xj ?#
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current account 往來活期賬戶   [NxC7p:Lo  
current asset 流動資產   2`|gnVw  
current liability 流動負債   8vp* U  
current profit and loss 本期損益   VW$a(G_h  
debit 借方   Rudj"OGO  
debt 債務   3R}O3#l
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debtor 債務人   y[D8rFw  
deed 契據   P&>!B,f  
deferred assets 遞延資產   -ho%9LW%|  
deferred liabilities 遞延負債   ]+"25V'L  
delivery 交貨   }&*wJ]j`L  
delivery expense 送貨費   Lhts4D/V7  
delivery order 出貨單   8gHOs#\  
demand draft 即期匯票   ,+d\@:  
demand note 即期票據   iBM;$0Y  
demurrage charge 延期費   &'V1p4'  
deposit 存款   @TQzF-%#7  
deposit slip 存款單   kS7`g A  
depreciation 折舊   eT'Z;ZO  
direct cost 直接成本   Z!& u_  
direct labour 直接人工   >1$ vG  
director 董事   A_4.>g  
discount 折扣   +W%3VV$  
discount on purchase 進貨折扣   ; u@& [  
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