[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。   13`Mt1R  
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acceptance 承兌    (6Z^0GL  
account 賬戶   x|(pmqIH+  
accountant 會計員   \r[u >7I  
accounting 會計   /:'>-253  
accounting system 會計制度   r xH]'6kP  
accounts payable 應付賬款   ``Q6R2[|)  
accounts receivable 應收賬款  
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accumulated profits 累積利益   n=vDEX:'  
adjusting entry ?#123;整記錄   T?t/[iuHrj  
adjustment ?#123;整   (rkg0  
administration expense 管理費用   Wi'}d6c  
advances 預付   L
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advertising expense 廣告費   wz*iwd-  
agency 代理   eY5mwJ0K  
agent 代理人   2_+>a"8Y  
agreement 契約   PD-&(ka.  
allotments 分配數  
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allowance 津貼   G~YZ(+V%~  
amalgamation 合併   I}3F'}JV<  
amortization 攤銷   dQ.#8o=  
amortized cost 應攤成本   
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annuities 年金   g-~ _gt7  
applied cost 已分配成本   ]
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applied expense 已分配費用   R=lw}jH[Z  
applied manufacturing expense 己分配製造費用   ]A'{DKR  
apportioned charge 攤派費用   yXJ25Axb  
appreciation 漲價   h<`aL;.g  
article of association 公司章程   kz7FQE  
assessment 課稅  
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assets 資產   '\tI|  
attorney fee 律師費   ~\jP+[>M'  
audit 審計   VP~2F E  
auditor 審計員   6FA+qYSV  
average 平均數   >|E]
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average cost 平均成本   QLWnP-  
bad debt 壞賬   a(~Y:v  
balance 餘額   Pwl*5/l  
balance sheet 資產負債表    D}98ZKi  
bank account 銀行賬戶   ^{4BcM7eH  
bank balance 銀行結存   yx :^*/  
bank charge 銀行手續費   K8;SE!  
bank deposit 銀行存款   /I=|;FGq  
bank discount 銀行貼現   Zj2 si  
bank draft 銀行匯票   >8e)V ;  
bank loan 銀行借款   si]VM_w6  
bank overdraft 銀行透支   z'EQdQ)  
bankers acceptance 銀行承兌   P1Hab2%+  
bankruptcy 破產   c$Kc,`2m
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bearer 持票人   4]h/t&ppq  
beneficiary 受益人   I'
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bequest 遺產   7~e,"^>T
 
bill 票據   s5nw<V9$]  
bill of exchange 匯票   H9/!oI1P?  
bill of lading 提單   ^ `y7JXI:  
bills discounted 貼現票據   EAGvP&~P  
bills payable 應付票據    ES~b f  
bills receivable 應收票據   hG?y)g\A  
board of directors 董事會   d m8t~38  
bonds 債券  
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bonus 紅利   /?'~`4!(  
book value 賬面價值   eU1F7LS  
bookkeeper 簿記員   '[ t.  
bookkeeping 簿記   SK}sf9gTv  
branch office general ledger 支店往來賬戶   8tx*z"2S  
broker 經紀人   bC `<A  
brought down 接前   .~f )4'T 9  
brought forward 接上頁   'x*C#mt  
budget 預算   JU?;Kq9R  
by-product 副產品   0)ohab  
by-product sales 副產品銷售   V*j l  
capital 股本   # )y`Zz{h  
capital income 資本收益   xE:jcA d$}  
capital outlay 資本支出   ]<;7ZNG"Y5  
capital stock 股本   NN*L3yx  
capital stock certificate 股票   J3e
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carried down 移後   FEjO}lTK  
carried forward 移下頁   W{F)YyR{.  
cash 現金   5whW>T  
cash account 現金賬戶   dk|LC-]`A  
cash in bank 存銀行現金   ,*|Q=  
cash on delivery 交貨收款   0;bdwIP3
 
cash on hand 庫存現金   ;g0Q_F@;p  
cash payment 現金支付   nn7LL+h  
cash purchase 現購   zm&[K53  
cash sale 現沽   ,1sbY!&ekL  
cashier 出?#123;員   g0B] ;Y>(  
cashiers check 本票   Hr?lRaV  
certificate of deposit 存款單折   QLY;@-jF$  
certificate of indebtedness 借據   ^Ps!  
certified check 保付支票   ;ElCWs->\  
certified public accountant 會計師   Cn~VJ,l g  
charges 費用    LCorT-  
charge for remittances 匯水手續費   Ib..X&N2  
charter 營業執照   \3JCFor/  
chartered accountant 會計師   gi!_Nz  
chattles 動產   \zBi-GI 7  
check 支票    d$$5&a  
che stub 支票存根   dc)%5fV\  
closed account 己結清賬戶   C
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closing 結算   D6bYg `  
closing entries 結賬紀錄   "\o#YC  
closing stock 期末存貨   mw"FQ?bJ  
closing the book 結賬   _k@cs^  
columnar journal 多欄日記賬    S_P&Fv  
combination 聯合   XoKgs,y4  
commission 佣金   [G}dPXD  
commodity 商品   Nc\DXc-N  
common stock 普通股   ~B;}jI]d[  
company 公司   )>ZT{eF  
compensation 賠償   $s7U |F,I  
compound interest 複利   %~Yo{4mHs  
consignee 承銷人   vb>F)X?b_  
consignment 寄銷   w/#7G\U  
consignor 寄銷人   "'v+*H 3  
consolidated balance sheet 合併資產負債表   :s *  
consolidated profit and loss account 合併損益表   Z<X=00,wg  
consolidation 合併   mjD^iu8?  
construction cost 營建成本   aO1^>hy  
construction revenue 營建收入   |4@cX<d.  
contract 合同   }097 [-g7  
control account 統制賬戶   fpf]qQ W~7  
copyright 版權   g{N}]_%Uh  
corporation 公司   /|v4]t-  
cost 成本   [icD*N<Gc  
cost accounting 成本會計   IW\^-LI.  
cost of labour 勞工成本   8eB,$;i  
cost of production 生產成本   E)*ht;u  
cost of manufacture 製造成本   PysDDU}v  
cost of sales 銷貨成本   9k6s  
cost price 成本價格   Jqxd92 bI  
credit 貸方   D tANb^  
credit note 收款通知單   s{^B98d+W  
creditor 債權人   9Q9{>d#"  
crossed check 橫線支票   g (w/  
current account 往來活期賬戶   J1w[gf]J  
current asset 流動資產   XUP{]w`.Z  
current liability 流動負債   }c8nn  
current profit and loss 本期損益   do8[wej<:  
debit 借方   _mm(W=KiL  
debt 債務   )BJkHED{  
debtor 債務人   l= {Y[T&  
deed 契據   9QU\J0c/  
deferred assets 遞延資產   %,[,mW4l   
deferred liabilities 遞延負債   5UQ{qm*Q  
delivery 交貨   #da{3>z:  
delivery expense 送貨費   gKb,Vrt  
delivery order 出貨單   e=&~6bs1U  
demand draft 即期匯票   Z^'~iU-?  
demand note 即期票據   94B%_  
demurrage charge 延期費   ,>B11Z}PH  
deposit 存款   Zu"qTJE/1  
deposit slip 存款單   l,o'J%<%  
depreciation 折舊   7^i7U-A<A  
direct cost 直接成本   Rw'}>?k]  
direct labour 直接人工   ho=!Yy  
director 董事   3wfcGQn|sD  
discount 折扣   4. R(`#f  
discount on purchase 進貨折扣   LuySa2,  
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