[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。   "fH"U1Bw  
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acceptance 承兌   a|Yry  
account 賬戶   #]SiS2lM#  
accountant 會計員   LWX,u  
accounting 會計   zb_nU7Eg  
accounting system 會計制度   4s_|6{ANS  
accounts payable 應付賬款   x%]5Q/|Ur  
accounts receivable 應收賬款   ))9w)A@  
accumulated profits 累積利益   /k_?S?  
adjusting entry ?#123;整記錄   zqJ0pDS  
adjustment ?#123;整   vr2cDk{  
administration expense 管理費用   A,fPl R  
advances 預付   .=`r?#0  
advertising expense 廣告費   J}?:\y<  
agency 代理   K+P:g%M  
agent 代理人   =sFLzAu8  
agreement 契約   V(#z{!  
allotments 分配數   8 o ^ h\9I  
allowance 津貼   .).}ffhOL  
amalgamation 合併   7iijATc  
amortization 攤銷   3q}fDM(@J  
amortized cost 應攤成本   W`k||U9  
annuities 年金   ~[*\YN);  
applied cost 已分配成本   Hzdyf Z!jR  
applied expense 已分配費用   rfH'&k  
applied manufacturing expense 己分配製造費用   !8jr $  
apportioned charge 攤派費用   T*3>LY+bb  
appreciation 漲價   ^.?5!9U  
article of association 公司章程   v{2euOFE  
assessment 課稅   .5AyB9a%&  
assets 資產   UB8TrYra  
attorney fee 律師費   \g;o9}@3~  
audit 審計   <$+Cd=71\  
auditor 審計員   0x1#^dII  
average 平均數   ?7k%4~H t  
average cost 平均成本   l!7O2Ai5  
bad debt 壞賬  
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balance 餘額   9V/:1I0?&0  
balance sheet 資產負債表   aM6qYO!jA  
bank account 銀行賬戶   )}|b6{{<  
bank balance 銀行結存   9vL n#_  
bank charge 銀行手續費   dd> qy  
bank deposit 銀行存款   ~jOn)jBRZ  
bank discount 銀行貼現   9]]isE8r  
bank draft 銀行匯票   9L+g;Js$4  
bank loan 銀行借款   xhTiOt6l  
bank overdraft 銀行透支   EmFL %++V  
bankers acceptance 銀行承兌   uKF)'gj  
bankruptcy 破產   m]"13E0*x  
bearer 持票人   *;u'W|"/~  
beneficiary 受益人   +#@)C?G,TF  
bequest 遺產   ?ypX``3#s7  
bill 票據   E(p*B8d  
bill of exchange 匯票   a?K3/0G  
bill of lading 提單   kaG@T,pH(  
bills discounted 貼現票據   UZDXv=r|  
bills payable 應付票據   $!q(-+(  
bills receivable 應收票據   knb 9s`wR  
board of directors 董事會   1
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bonds 債券   l.3|0lopX)  
bonus 紅利   ):5M +  
book value 賬面價值   /$Ca}>  
bookkeeper 簿記員   YQ _]Jv k  
bookkeeping 簿記   @SX- =Nr  
branch office general ledger 支店往來賬戶   yZc_PC`  
broker 經紀人   vlSSw+r9  
brought down 接前   j8[RDiJ
  
brought forward 接上頁   +>*! 3x+sE  
budget 預算   $AyE6j_1gX  
by-product 副產品   8H7 =vk+  
by-product sales 副產品銷售   q37d:Hp  
capital 股本   2}<_l 2  
capital income 資本收益   JQ"R%g`8  
capital outlay 資本支出   |J+oz7l?-  
capital stock 股本   T P#Hq  
capital stock certificate 股票   i[V\RKH*F  
carried down 移後   ?VRf5 Cr-  
carried forward 移下頁   q:a-tdv2  
cash 現金   57~/QEdy  
cash account 現金賬戶   A. wuB  
cash in bank 存銀行現金   M9ACaf@  
cash on delivery 交貨收款   n=1_- )  
cash on hand 庫存現金   LEn+0^hX  
cash payment 現金支付   >Y8\I  
cash purchase 現購   P g.j]  
cash sale 現沽   ~[
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cashier 出?#123;員   .tQeOZW'  
cashiers check 本票   Nay&cOz  
certificate of deposit 存款單折   s1kG:h2|$  
certificate of indebtedness 借據   HB:VpNFn  
certified check 保付支票   "xx t_  
certified public accountant 會計師   ,SB5"  
charges 費用   5u=$m^@{  
charge for remittances 匯水手續費   Zv|TvlyT"  
charter 營業執照   AR?1_]"=  
chartered accountant 會計師   \iQ{Q&JR:  
chattles 動產   NR9=V  
check 支票   <%ba 3<sg  
che stub 支票存根   0T7c=5z4W  
closed account 己結清賬戶   NDYm7X*et  
closing 結算   $Si|;j$?  
closing entries 結賬紀錄   J*nWCL  
closing stock 期末存貨   dh0nB  
closing the book 結賬    Je &O  
columnar journal 多欄日記賬   -F~"W@9r  
combination 聯合   0hv}*NY
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commission 佣金   ,We'AR3X  
commodity 商品   @CNe)&U  
common stock 普通股   0/TP`3$X#"  
company 公司   efXiZ  
compensation 賠償   sp8P[W1a  
compound interest 複利   Pk/3oF  
consignee 承銷人   Zp qb0ro  
consignment 寄銷   H7?Sd(U  
consignor 寄銷人   e754g(|>b  
consolidated balance sheet 合併資產負債表   }BN!Xa  
consolidated profit and loss account 合併損益表   k
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consolidation 合併   o8c5~fG1  
construction cost 營建成本   /Dj-@7.C/  
construction revenue 營建收入   c\DMeYrg  
contract 合同   @wPyXl  
control account 統制賬戶   Z3q
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copyright 版權   H{U(Rt]
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corporation 公司   ?, m_q+  
cost 成本   vlVHoF;&  
cost accounting 成本會計   kK%@cIXS3  
cost of labour 勞工成本   }/J<#}t  
cost of production 生產成本   YMr2Dv\y  
cost of manufacture 製造成本   4`zK`bRcK#  
cost of sales 銷貨成本   8k9Yoht  
cost price 成本價格   H84Zg/ ^  
credit 貸方  
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credit note 收款通知單   2e^6Od !Y?  
creditor 債權人   *6/OLAkyF  
crossed check 橫線支票   |*>s%nF|  
current account 往來活期賬戶   :3A^5}iz  
current asset 流動資產   Dj9ecV `  
current liability 流動負債   <pIel   
current profit and loss 本期損益   !t!'  
debit 借方   ["0DXm%t  
debt 債務   F#KUu3;B  
debtor 債務人   E++3GagdiD  
deed 契據   &|I{ju_  
deferred assets 遞延資產   [pX cKN  
deferred liabilities 遞延負債   qlm7eS"sy  
delivery 交貨   KmpKyc[  
delivery expense 送貨費   3DOc,}nI~@  
delivery order 出貨單   o-
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demand draft 即期匯票   V\*J"ZP&  
demand note 即期票據   63HtZ=hO7  
demurrage charge 延期費   mt\pndTy7!  
deposit 存款   on.m '-s  
deposit slip 存款單   :V~ AjV  
depreciation 折舊   *hli nQKs  
direct cost 直接成本   v-&@c  
direct labour 直接人工   ;T3}#Q*qC  
director 董事   'k9Qd:a}  
discount 折扣   Jix;!("  
discount on purchase 進貨折扣   ZmaGp* Wj  
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