[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。   e zOj+vz  
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acceptance 承兌   Q1z;/A$Al  
account 賬戶   Y5j]Z
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accountant 會計員   v~Y^
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accounting 會計   Y&K;l_  
accounting system 會計制度   *Aa?yg:=  
accounts payable 應付賬款   M8TSt\  
accounts receivable 應收賬款   x]33LQ1]  
accumulated profits 累積利益   [V WUqlNt>  
adjusting entry ?#123;整記錄   &>Vfa  
adjustment ?#123;整   nakYn  
administration expense 管理費用   )[Yv?>ib  
advances 預付   [2Ud]l:6E  
advertising expense 廣告費   {+@bZ}57  
agency 代理   fS`$'BQ  
agent 代理人   u#@Q:tnN_  
agreement 契約   Tq~=TSD  
allotments 分配數   S1?-I_t+]  
allowance 津貼   pf 7it5  
amalgamation 合併   Z@$8I{}G  
amortization 攤銷   nt@aYXK4|  
amortized cost 應攤成本   =3v]gOcO  
annuities 年金   >orK';r<  
applied cost 已分配成本   )=etG  
applied expense 已分配費用   j.@\3'  
applied manufacturing expense 己分配製造費用   6!(@@^7{*  
apportioned charge 攤派費用   FeTL&$ O  
appreciation 漲價   EEW_gFn  
article of association 公司章程   vZBc!AW  
assessment 課稅   Qg<(u?7N  
assets 資產   'Un" rts  
attorney fee 律師費   NW&b&o  
audit 審計   xagBORg+Bd  
auditor 審計員   Y
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average 平均數   C;vtY[}<  
average cost 平均成本   mOlI#5H  
bad debt 壞賬   }_68j8`  
balance 餘額   r#B+(X7LM  
balance sheet 資產負債表   }O4
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bank account 銀行賬戶   TU 1I} ,  
bank balance 銀行結存   ?%y?rk <  
bank charge 銀行手續費   ^R@j=_8}  
bank deposit 銀行存款   9uQ 4u/F  
bank discount 銀行貼現   ~7Tc$ "I  
bank draft 銀行匯票   ,c)uX#1  
bank loan 銀行借款   HF.^
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bank overdraft 銀行透支   dB5b@9*  
bankers acceptance 銀行承兌   E}tqQ*u  
bankruptcy 破產   '^
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bearer 持票人   !dC<4qZ\C  
beneficiary 受益人   {7/0< NG  
bequest 遺產   Bb"Bg\le,^  
bill 票據   >L 0_dvr  
bill of exchange 匯票   .8G@%p{,  
bill of lading 提單   5EebPXBzB  
bills discounted 貼現票據   _\GC(  
bills payable 應付票據   \<) 9?M
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bills receivable 應收票據   PuZf/um  
board of directors 董事會   a)'5Nw9*  
bonds 債券   Aj4T"^fv  
bonus 紅利   KPj\-g'A  
book value 賬面價值   McQe1  
bookkeeper 簿記員   ]h5Yg/sms  
bookkeeping 簿記   '4#}e[e  
branch office general ledger 支店往來賬戶   e;[F\ov%  
broker 經紀人   `u&Zrdr,  
brought down 接前   >M/V oV  
brought forward 接上頁   f|tjsZxQ  
budget 預算   c. 2).Jt,  
by-product 副產品   <>aw 1WM+  
by-product sales 副產品銷售   &mtJRfnu  
capital 股本   rq/I` :  
capital income 資本收益   |]X  
capital outlay 資本支出   m-*hygkcDu  
capital stock 股本   fu]s/'8B  
capital stock certificate 股票   .ODR]7{  
carried down 移後   y`XU~B)J1  
carried forward 移下頁   ikSt"}/hd  
cash 現金   hs$GN
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cash account 現金賬戶   eF3,2DDC  
cash in bank 存銀行現金   07^iP>?  
cash on delivery 交貨收款   !_cg\KU#  
cash on hand 庫存現金   ktpaU,%  
cash payment 現金支付   l|k`YC x  
cash purchase 現購   uvG]1m#  
cash sale 現沽   `.Qi?* ^  
cashier 出?#123;員   L>RP-x>  
cashiers check 本票   J:zU,IIJ  
certificate of deposit 存款單折   z3;*Em8Ir  
certificate of indebtedness 借據   20nP/e  
certified check 保付支票    O2%?  
certified public accountant 會計師   +y3%3EKs1~  
charges 費用   YS*9t Q{  
charge for remittances 匯水手續費   N<-gI9_  
charter 營業執照   D,k"PaLP  
chartered accountant 會計師   !*%WuyCgr4  
chattles 動產   b
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check 支票   #ka
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che stub 支票存根   CyXRi}W.  
closed account 己結清賬戶   $NZ-{dY{  
closing 結算   )j0TeE1R  
closing entries 結賬紀錄   <yNM%P<Oy  
closing stock 期末存貨   M 4?ig}kh  
closing the book 結賬   &bfA.& `  
columnar journal 多欄日記賬   r 0iK  
combination 聯合   ]X ?7ZI^  
commission 佣金   zIu E9l  
commodity 商品   U_n9]Z  
common stock 普通股   ~2QR{; XQ  
company 公司   X6@WwM~qz  
compensation 賠償   tAv@R&W,  
compound interest 複利   yU-e3O7L  
consignee 承銷人   O%5 r[  
consignment 寄銷   ^Uf]Q$uCjE  
consignor 寄銷人   r'HtZo$^R  
consolidated balance sheet 合併資產負債表   Xy$3VU*  
consolidated profit and loss account 合併損益表   5a|w+HO,  
consolidation 合併   ^5h]Y;tx  
construction cost 營建成本   AN/;)wc  
construction revenue 營建收入   9{5&^RbCp  
contract 合同   w.YiO5|y  
control account 統制賬戶   dE4L=sTEsy  
copyright 版權   BlA_.]Sg$  
corporation 公司   #\ X#w<\?  
cost 成本   8L:ji,"  
cost accounting 成本會計   5',8 ziJQ  
cost of labour 勞工成本   $',K7%y  
cost of production 生產成本   V4'YWdTi  
cost of manufacture 製造成本   ECrex>zr%  
cost of sales 銷貨成本   UJCYs`y  
cost price 成本價格   _0]S69lp  
credit 貸方   ; Q3n
  
credit note 收款通知單   0c<.iM  
creditor 債權人   ,P70J
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crossed check 橫線支票   I uMQ9&  
current account 往來活期賬戶   S/e2P|}  
current asset 流動資產   "J[K 3  
current liability 流動負債   QSszn`e  
current profit and loss 本期損益   [d1mLJAR  
debit 借方   0Tx{3#  
debt 債務   LXC9I/j/  
debtor 債務人   qQ?"@>PALD  
deed 契據   [f1 (`<  
deferred assets 遞延資產   l0PZ`m+;j  
deferred liabilities 遞延負債   [B qHx5Xz(  
delivery 交貨   uao0_swW5  
delivery expense 送貨費   LE9(fe) fe  
delivery order 出貨單   X[&Wkr8x '  
demand draft 即期匯票   ,D]QxbwZ  
demand note 即期票據   ~M7y*'oY  
demurrage charge 延期費   $m].8?  
deposit 存款   zxbpEJzpn  
deposit slip 存款單   OZ |IA:,}  
depreciation 折舊   {MCi<7j<?  
direct cost 直接成本   U |Jo{(Y  
direct labour 直接人工   x,|hU@h  
director 董事   AP7Yuv`  
discount 折扣   Rv$[)`&T  
discount on purchase 進貨折扣   2.l Z:VLN  
  
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