[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。   c#fSt}J>C  
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acceptance 承兌   #6 $WuIG  
account 賬戶   RE;)#t?K  
accountant 會計員   Gfle"_4m8  
accounting 會計   OK:YnSk"  
accounting system 會計制度   *W4~.peoE  
accounts payable 應付賬款   Q6PMRG}/o  
accounts receivable 應收賬款   o~'UWU'#
 
accumulated profits 累積利益   '81Wog H:  
adjusting entry ?#123;整記錄   3pkx3tp{  
adjustment ?#123;整   }~ga86:n0  
administration expense 管理費用   xHn  "D@  
advances 預付   1(a+|  
advertising expense 廣告費   kl5Y{![/&f  
agency 代理   B!1L W4^  
agent 代理人   ~:UAL}b{\~  
agreement 契約   @.v{hkM`  
allotments 分配數   +J q~39  
allowance 津貼   HhUk9 >7  
amalgamation 合併   JZ"XrS0?  
amortization 攤銷   1KI5tf>>p  
amortized cost 應攤成本   };~I#X  
annuities 年金   ]~'pYOB  
applied cost 已分配成本   o5w =  
applied expense 已分配費用   h]
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applied manufacturing expense 己分配製造費用   q{Gf@  
apportioned charge 攤派費用   n!?u/ [@  
appreciation 漲價   SKSI\]Cc  
article of association 公司章程   J/A UOInh  
assessment 課稅   YM +4:P2  
assets 資產   Z+S1e~~  
attorney fee 律師費   TI637yqCU  
audit 審計   ^cIRP  
auditor 審計員   {mB &xz:b  
average 平均數   DcNwtts  
average cost 平均成本   .:TSdusr~  
bad debt 壞賬   @?[}\9dW  
balance 餘額   {pk&dB _Bu  
balance sheet 資產負債表   8G_KbS  
bank account 銀行賬戶   h_xzqElZu  
bank balance 銀行結存   NS^+n4
 
bank charge 銀行手續費   E"t 79dD  
bank deposit 銀行存款   R"{oj]d;$F  
bank discount 銀行貼現   #}nDX4jI  
bank draft 銀行匯票   Wg=4`&F^  
bank loan 銀行借款   }LdeU:E4  
bank overdraft 銀行透支   Qr*7bE(a  
bankers acceptance 銀行承兌   [hKt4]R  
bankruptcy 破產   :.F;LF&  
bearer 持票人   jH]?vpP  
beneficiary 受益人   xayd_RB9  
bequest 遺產   #9@UzfZAwT  
bill 票據   r[kmgPld  
bill of exchange 匯票   o<i\1<eI  
bill of lading 提單   ,Zs*07!$f  
bills discounted 貼現票據   @DCw(.k*
 
bills payable 應付票據    k(3FT%p  
bills receivable 應收票據   N/
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board of directors 董事會   e4Jx%v?_P  
bonds 債券   #w]@yL]|is  
bonus 紅利   FK`M+ j  
book value 賬面價值   ?8@EBPpC  
bookkeeper 簿記員   `EzC'e  
bookkeeping 簿記   [X'u= {  
branch office general ledger 支店往來賬戶   vo]$[Cp|4  
broker 經紀人   P#ot$@1v  
brought down 接前   ZD`0(CkXb  
brought forward 接上頁   :P20g](  
budget 預算   [[vbw)u   
by-product 副產品   T Ue=Yj  
by-product sales 副產品銷售   @hIHvLpRB  
capital 股本   bWfT-Jewh  
capital income 資本收益   |j~{gfpSE  
capital outlay 資本支出   5jK9cF$>  
capital stock 股本   ?M@ff0  
capital stock certificate 股票   qZDP-  
carried down 移後   M07==R7  
carried forward 移下頁   $Rv(v%  
cash 現金   =9cN{&qf  
cash account 現金賬戶   {,zn#hU.R  
cash in bank 存銀行現金   ~ZZJ/Cu  
cash on delivery 交貨收款   )w&k&TY4H  
cash on hand 庫存現金   YV/JZc f  
cash payment 現金支付   X,i^OM_  
cash purchase 現購   j+QE~L  
cash sale 現沽   Xmaj7*f>p  
cashier 出?#123;員   '7/c7m/$X<  
cashiers check 本票   A&($X)t  
certificate of deposit 存款單折   gC\^"m  
certificate of indebtedness 借據   vHxLn/  
certified check 保付支票   "o>gX'm*  
certified public accountant 會計師   Q[.HoqWK  
charges 費用   b;Uqyc  
charge for remittances 匯水手續費   qr_:zXsob_  
charter 營業執照   EiWsVic[  
chartered accountant 會計師   c:sk1I,d~^  
chattles 動產   a<mM )[U  
check 支票   )NL_)
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che stub 支票存根   C9%2}E3Z$)  
closed account 己結清賬戶   qQx5n   
closing 結算   v* /}s:a  
closing entries 結賬紀錄   $g!~T!p=  
closing stock 期末存貨   rk .tLk  
closing the book 結賬   p}O[A`  
columnar journal 多欄日記賬   \S` |7JYW  
combination 聯合   B_#U|10et  
commission 佣金   f<v:
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commodity 商品   vK~tgZ&  
common stock 普通股   eIY![..J/N  
company 公司   $g+q;Y~i0  
compensation 賠償   @Zov&01  
compound interest 複利   Fy
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consignee 承銷人   OXCf  
consignment 寄銷   7z^\}&  
consignor 寄銷人   j9]H~:g$d  
consolidated balance sheet 合併資產負債表   H_<hZUB  
consolidated profit and loss account 合併損益表   /$,~|X; &  
consolidation 合併   sJq^>"|J  
construction cost 營建成本   bQ6<R4  
construction revenue 營建收入    i#W0  
contract 合同   Ua=w;h  
control account 統制賬戶   vgvJ6$#  
copyright 版權   $MB/j6#j  
corporation 公司   VQ((c:+!  
cost 成本   1pT-PO3=  
cost accounting 成本會計   {X'D07q  
cost of labour 勞工成本   >qhoGg  
cost of production 生產成本   1hnw+T<<W  
cost of manufacture 製造成本   3'D<'S}[  
cost of sales 銷貨成本   KoL3CA"N  
cost price 成本價格   c[QXc9  
credit 貸方   h8me.= S&  
credit note 收款通知單   g(Dr/D  
creditor 債權人   S
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crossed check 橫線支票   2AK]x`GY  
current account 往來活期賬戶   lyY i2& %  
current asset 流動資產   /<WK2G  
current liability 流動負債   ;Q&|-`NK  
current profit and loss 本期損益   ]-b`uYb  
debit 借方   8kwe._&)  
debt 債務   A:-r2;xB  
debtor 債務人   _K5R?"H0  
deed 契據   rbw5.NU  
deferred assets 遞延資產   #ovmX  
deferred liabilities 遞延負債   9;*-y$@  
delivery 交貨   sa26u`?  
delivery expense 送貨費   ]gHi5]\NC
 
delivery order 出貨單   eVy >  
demand draft 即期匯票   m5/d=k0l  
demand note 即期票據   eAPNF?0yh  
demurrage charge 延期費   S[zX@3eZV  
deposit 存款   {+V]saYP  
deposit slip 存款單   Z+G.v=2q<  
depreciation 折舊  
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direct cost 直接成本   2iJ)K rw  
direct labour 直接人工   ra4$/@3n  
director 董事   I}S~,4  
discount 折扣   {-fhp@;  
discount on purchase 進貨折扣   Wu!s  
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