[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。   YHzP/&0  
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acceptance 承兌   Pl\NzB,`  
account 賬戶   EslHml#  
accountant 會計員   ; ,n}>iTE  
accounting 會計   3/V0w|Z
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accounting system 會計制度   ]w_JbFmT  
accounts payable 應付賬款   L<k(stx~   
accounts receivable 應收賬款   `Z^\<{z  
accumulated profits 累積利益   @%BsQm  
adjusting entry ?#123;整記錄   |eI!wgQx  
adjustment ?#123;整   . ZP$,  
administration expense 管理費用   {t!Pv2y<  
advances 預付   ~,7Tj  
advertising expense 廣告費   x%W%  
agency 代理   mJZB@m u?  
agent 代理人   mO2 u9?N  
agreement 契約   Ug )eyu  
allotments 分配數   MdhD "Q  
allowance 津貼   4JRQ=T|P7I  
amalgamation 合併   ?=G{2E.  
amortization 攤銷   [<WoXS1LX  
amortized cost 應攤成本   '| p"HbJ  
annuities 年金   >i"WKd=  
applied cost 已分配成本   f4Ob4ah!(  
applied expense 已分配費用   o.(Gja4  
applied manufacturing expense 己分配製造費用   F^.~37=@  
apportioned charge 攤派費用   {r%T_BfY  
appreciation 漲價   fJ=v?  
article of association 公司章程    UCj{ &  
assessment 課稅   Tvt(nWn(H1  
assets 資產   hP}-yW6]  
attorney fee 律師費   mVEIHzk2b  
audit 審計   m48Ab`  
auditor 審計員   
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average 平均數   "U/yq
 
average cost 平均成本   jq%}=-%KE  
bad debt 壞賬   $]rC-K:Z  
balance 餘額   L;WFHIE  
balance sheet 資產負債表   yK y )%i  
bank account 銀行賬戶   ~n$\[rQ  
bank balance 銀行結存   A76HM@Q  
bank charge 銀行手續費   q4v:s   
bank deposit 銀行存款   -A@/cS%p  
bank discount 銀行貼現   Y]7 6y>|e  
bank draft 銀行匯票   Xzl$Qc  
bank loan 銀行借款   ^*w}+tB  
bank overdraft 銀行透支   e
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bankers acceptance 銀行承兌   NFF!g]QN  
bankruptcy 破產   h_]*|[g  
bearer 持票人   Y<
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beneficiary 受益人   )2Bb,p<Wr  
bequest 遺產   vR&b2G7o  
bill 票據   :| !5d{8S8  
bill of exchange 匯票   `"o{MaFA  
bill of lading 提單    /PTq.  
bills discounted 貼現票據   WrS
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bills payable 應付票據   6AoKuT;
 
bills receivable 應收票據   X`J86G)  
board of directors 董事會   Wt=\hixj-  
bonds 債券   HYL['B?Wid  
bonus 紅利   "dT"6,  
book value 賬面價值   v!$:t<-5N  
bookkeeper 簿記員   `:C2Cj  
bookkeeping 簿記   J~n|5*cz  
branch office general ledger 支店往來賬戶   qzEv!?)a  
broker 經紀人   \C
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brought down 接前   A!Tm[oqu  
brought forward 接上頁   )7X$um  
budget 預算   c3 )jsf  
by-product 副產品   @AM11v\:  
by-product sales 副產品銷售   s4QCun~m  
capital 股本   MiR$N  
capital income 資本收益   ANgt\8  
capital outlay 資本支出   1xu~@v60  
capital stock 股本    _8 !x  
capital stock certificate 股票   )+DDIq  
carried down 移後   u:Ye`]~o  
carried forward 移下頁   '1(6@5tyWk  
cash 現金   )
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cash account 現金賬戶   "vg.{
 
cash in bank 存銀行現金   #kh:GAp]  
cash on delivery 交貨收款   rxqSi0p  
cash on hand 庫存現金   t\}_WygN  
cash payment 現金支付   3=^)=yOd  
cash purchase 現購   ~$C}?y^ a  
cash sale 現沽   dPbn[* :  
cashier 出?#123;員   O=*,  
cashiers check 本票   ,LlYRj 5  
certificate of deposit 存款單折   z>\l%_w  
certificate of indebtedness 借據   ~)n[Vf  
certified check 保付支票   H^54o$5  
certified public accountant 會計師   a 9{:ot8,  
charges 費用   9X,iQ  
charge for remittances 匯水手續費   1uppE|  
charter 營業執照   |a a\t  
chartered accountant 會計師   hlZ{bO'f  
chattles 動產   _C(fz CK  
check 支票   CBF<53TshR  
che stub 支票存根   \I-e{'h  
closed account 己結清賬戶   ecQ{ePoU  
closing 結算   4w#2m>.  
closing entries 結賬紀錄   >MSK.SNh  
closing stock 期末存貨   <QO1Yg7}  
closing the book 結賬   \ *'@F+  
columnar journal 多欄日記賬   tW94\3)1  
combination 聯合   V.*y_=i8t  
commission 佣金   Vo+.s#wN`h  
commodity 商品   4<Nd5T  
common stock 普通股   #"lb9._M  
company 公司   &3;"$P  
compensation 賠償   1KbZ6Msy  
compound interest 複利   93:oXyFjD  
consignee 承銷人   |TP,  
consignment 寄銷   0[M2LF!m  
consignor 寄銷人   w-2#CX8jY  
consolidated balance sheet 合併資產負債表   nlI3|5  
consolidated profit and loss account 合併損益表   ~,E }^  
consolidation 合併   F'sX ^/;  
construction cost 營建成本   I>JE\## ^n  
construction revenue 營建收入   rfYa<M Qc  
contract 合同   %p$XK(6  
control account 統制賬戶   ?o$t{AQ  
copyright 版權   X 6tJ  
corporation 公司   dQZdL4  
cost 成本   
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cost accounting 成本會計   9
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cost of labour 勞工成本   ok0ZI>=,  
cost of production 生產成本   L\UGC%]9  
cost of manufacture 製造成本   Dr :M~r'6  
cost of sales 銷貨成本   KvEv0L<ky  
cost price 成本價格   c"-X:m"  
credit 貸方   |JF,n~n  
credit note 收款通知單   6W{N w<  
creditor 債權人   /9&!
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crossed check 橫線支票   D)?%kNeA  
current account 往來活期賬戶   8Iu6r}k?~`  
current asset 流動資產   @TD=or .&  
current liability 流動負債   oA@M =  
current profit and loss 本期損益   ?upd  
debit 借方   ?jUgDwc(w  
debt 債務   9jY+0h*uP  
debtor 債務人   J]XLWAM  
deed 契據   &M<"Fmn  
deferred assets 遞延資產   YY:{/0?  
deferred liabilities 遞延負債   wpt$bqs|1  
delivery 交貨   IN<nZ?D #  
delivery expense 送貨費   HR"clD\{Di  
delivery order 出貨單   )^AZmUYZ  
demand draft 即期匯票   C ?>d$G8  
demand note 即期票據   )W>$_QxbN  
demurrage charge 延期費   DbLo{mFEIj  
deposit 存款   | 9\i+)C  
deposit slip 存款單   *?d\Zcj85[  
depreciation 折舊   s>I]_W)Pt  
direct cost 直接成本   mRRZ/m?A(  
direct labour 直接人工   ;tVd+[8  
director 董事   
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discount 折扣   :Ae#+ ([V  
discount on purchase 進貨折扣   K>e-IxA);0  
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