[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。   A&lgiR*ObT  
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acceptance 承兌   =
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account 賬戶   <QW1fE  
accountant 會計員   f}ij=Y9  
accounting 會計    H[!Q  
accounting system 會計制度   G8DIig<  
accounts payable 應付賬款   ^sn>p}T
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accounts receivable 應收賬款   )%@W oBRj  
accumulated profits 累積利益   W;g+R-  
adjusting entry ?#123;整記錄   (kNTXhAr4  
adjustment ?#123;整   ,,#rv-*  
administration expense 管理費用   Ho8.
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advances 預付   AXv;r<  
advertising expense 廣告費   @P 5@&G  
agency 代理   (Rg!km%2T  
agent 代理人   TN@JP
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agreement 契約   iX S-EB/  
allotments 分配數   Y*`A$  
allowance 津貼   1z@# 8_@  
amalgamation 合併   I)%jPH:ua  
amortization 攤銷   Ihq@|s8  
amortized cost 應攤成本   70*iJ^|  
annuities 年金   #`)-$vUv^f  
applied cost 已分配成本   $JSC+o(q3#  
applied expense 已分配費用   FITaL@{c  
applied manufacturing expense 己分配製造費用   o-<_X&"a|5  
apportioned charge 攤派費用   [W;dguh  
appreciation 漲價   Jas|P}{=fT  
article of association 公司章程   'CAukk|  
assessment 課稅   }%d-U;Tt2  
assets 資產   DMZ aMY|  
attorney fee 律師費   d47:2Zj  
audit 審計   D
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auditor 審計員   +rpd0s
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average 平均數   ~Q9) Q  
average cost 平均成本   '{k Nbx51  
bad debt 壞賬   XaS_3d  
balance 餘額   eh/OCzWH  
balance sheet 資產負債表   Au*?)X- $  
bank account 銀行賬戶   G$`4.,g  
bank balance 銀行結存   Qbpl$L  
bank charge 銀行手續費   j!o3g;j  
bank deposit 銀行存款   v.v%k2;  
bank discount 銀行貼現   u0KZrz  
bank draft 銀行匯票   lR2;g:&H  
bank loan 銀行借款   TdIFZ[<7  
bank overdraft 銀行透支   r<"/P`r  
bankers acceptance 銀行承兌   >!F,y3"5S  
bankruptcy 破產   f \r4[gU@  
bearer 持票人   vFC=qLz:  
beneficiary 受益人   17]
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bequest 遺產   =i>F^7)U1  
bill 票據   q>4i0p8^  
bill of exchange 匯票   |ylTy B
 
bill of lading 提單   v!hs~DnUZ  
bills discounted 貼現票據   &u\z T P  
bills payable 應付票據   !!O{ ppM  
bills receivable 應收票據   `'.x*MNF  
board of directors 董事會   |(v=1#
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bonds 債券   ;C3?Ic  
bonus 紅利   n(xlad  
book value 賬面價值   `e|Lw  
bookkeeper 簿記員   NK hR%H  
bookkeeping 簿記   q&6=oss!  
branch office general ledger 支店往來賬戶   t%B!\]  
broker 經紀人   Y]Vc}-a(h  
brought down 接前   KY &,(z   
brought forward 接上頁   24/~gft  
budget 預算   i8@e}O I  
by-product 副產品   <+,0G`  
by-product sales 副產品銷售   HMd)64(  
capital 股本   ?s} E<Kr  
capital income 資本收益   LK/V]YG  
capital outlay 資本支出  
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capital stock 股本   /l%qq*Ew  
capital stock certificate 股票   AlaN;  
carried down 移後   Z9~Wlt'?  
carried forward 移下頁   2Lgvy/uN  
cash 現金   Cbvl( (  
cash account 現金賬戶   -"K:ve(K  
cash in bank 存銀行現金   IqKXFORiNI  
cash on delivery 交貨收款   k0Yixa  
cash on hand 庫存現金   F+S#m3X  
cash payment 現金支付   gF5EtdN?|  
cash purchase 現購   (gB=!1/|G  
cash sale 現沽   ua-|4@YO  
cashier 出?#123;員   >g0@ Bk  
cashiers check 本票   .3&OFM  
certificate of deposit 存款單折   >*xzSd?\  
certificate of indebtedness 借據   IjAity.Xrq  
certified check 保付支票   f_XCO=8'v  
certified public accountant 會計師   v("vUqhx2+  
charges 費用   G{=$/&St  
charge for remittances 匯水手續費   eW,Pn'  
charter 營業執照   (HKm2JuFG  
chartered accountant 會計師   FY*0gp  
chattles 動產   SJ+-H83x  
check 支票   =JH,RQ *  
che stub 支票存根   o?+e_n=  
closed account 己結清賬戶   |T&#"q,i9%  
closing 結算   oe"ShhT  
closing entries 結賬紀錄   @?? 6)C  
closing stock 期末存貨   (1]@ fCd +  
closing the book 結賬   aZ,Wa-k  
columnar journal 多欄日記賬   !iOu07<n&D  
combination 聯合   ITUl-L4xE  
commission 佣金   l= S_#  
commodity 商品   f L?~1i =  
common stock 普通股   ovFfTP<3V  
company 公司  
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compensation 賠償   p:%E>K1<  
compound interest 複利   wuQkeWxJ  
consignee 承銷人   TY?io@  
consignment 寄銷   -~ Q3T9+  
consignor 寄銷人   '#6DI"vJ  
consolidated balance sheet 合併資產負債表   )\G#[Pc7  
consolidated profit and loss account 合併損益表   Ooy96M~
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consolidation 合併   $dw;Kj'\  
construction cost 營建成本   -;z\BW5y  
construction revenue 營建收入   q)zvePO#  
contract 合同   f`J"A:  
control account 統制賬戶   ')RK(I  
copyright 版權   <:-&yDh u  
corporation 公司   {qyo#  
cost 成本   kk#d-! $[  
cost accounting 成本會計   qChPT:a  
cost of labour 勞工成本   P'k39  
cost of production 生產成本   R!CUR~F  
cost of manufacture 製造成本   S/jHyJ,  
cost of sales 銷貨成本   6dMpd4"\  
cost price 成本價格   wE2?/wb  
credit 貸方   | 'G$}]H  
credit note 收款通知單   XWV~6"  
creditor 債權人   W>Kn*Dy8~  
crossed check 橫線支票   VEm[F/'  
current account 往來活期賬戶   PeaD]  
current asset 流動資產   5S bSz!s`$  
current liability 流動負債   2c]O Mtk  
current profit and loss 本期損益   ly+7klQ;.  
debit 借方   rtz(Jt{<  
debt 債務   m^KkS  
debtor 債務人   :Fl:bRH+  
deed 契據   ]dFWIvC  
deferred assets 遞延資產   0nAS4Az  
deferred liabilities 遞延負債   '#?hm-Ga  
delivery 交貨   P) #rvTDRw  
delivery expense 送貨費   #D8)rs.9  
delivery order 出貨單   0"Hf6xz  
demand draft 即期匯票   q~C6+  
demand note 即期票據   2e&Zs%u  
demurrage charge 延期費   l|9`22G  
deposit 存款   "`zw(  
deposit slip 存款單   j^M@0o  
depreciation 折舊   M:N>
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direct cost 直接成本   anYZ"GR+  
direct labour 直接人工   M Cz3RZK  
director 董事   [gDvAtTZ
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discount 折扣   hQO~9mQ+!  
discount on purchase 進貨折扣   'yqp  
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