[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。   8i6iynR  
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acceptance 承兌   6Emn@Mn=  
account 賬戶   c:${qY:!  
accountant 會計員   %\i
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accounting 會計   -IIrrY O  
accounting system 會計制度   q`AsnAzo&  
accounts payable 應付賬款   yc0

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accounts receivable 應收賬款   ygTfQtN  
accumulated profits 累積利益   fTmJD Uv+  
adjusting entry ?#123;整記錄   f?.}S]u5  
adjustment ?#123;整   ,5 ,r.  
administration expense 管理費用   #8d#Jw  
advances 預付   E.#JCO|(1  
advertising expense 廣告費   X'd\b}Bm  
agency 代理   pTAm}  
agent 代理人   K*~xy bA  
agreement 契約   :MDFTw~|  
allotments 分配數   .WglLUJ:Z  
allowance 津貼   `DSDuJw%  
amalgamation 合併   QP%AJ[3ea%  
amortization 攤銷   P'}E
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amortized cost 應攤成本   8f,",NCgc  
annuities 年金   k8Dk;N  
applied cost 已分配成本   r 8N<<^  
applied expense 已分配費用   "+
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applied manufacturing expense 己分配製造費用   *"|f!t  
apportioned charge 攤派費用   "<oR.f=0  
appreciation 漲價   W__$ i<1  
article of association 公司章程   a#0*#&?7@  
assessment 課稅   %PVu>^  
assets 資產   ][f0ZMa  
attorney fee 律師費   @$b7 eu  
audit 審計   _J>Ik2EF  
auditor 審計員   98}l`J=i  
average 平均數   0l(G7Ju  
average cost 平均成本   T5[(vTp  
bad debt 壞賬   ziAn9/sT  
balance 餘額   2V @ pt  
balance sheet 資產負債表   j9 7c@  
bank account 銀行賬戶   |$T?P*pI.  
bank balance 銀行結存   qE^u{S4Z@  
bank charge 銀行手續費   Swv =gu  
bank deposit 銀行存款   ?.I1"C,#VJ  
bank discount 銀行貼現   gZ(\/m8Z  
bank draft 銀行匯票   ]xJ2;{JWsO  
bank loan 銀行借款   P\X$fD  
bank overdraft 銀行透支   >+BLD  
bankers acceptance 銀行承兌   0@!-+}i  
bankruptcy 破產   LZPLz@=&]  
bearer 持票人   c"'JMq  
beneficiary 受益人   4m9]d)  
bequest 遺產   ~:A=o?V2  
bill 票據   jW|M)[KJN  
bill of exchange 匯票   %tz foiJ%P  
bill of lading 提單  
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bills discounted 貼現票據   CwzDkr&QC_  
bills payable 應付票據   j|WN!!7  
bills receivable 應收票據   p\|*ff0  
board of directors 董事會   5 .bU2C  
bonds 債券   tw]Q5:6  
bonus 紅利   [M.!7+$o  
book value 賬面價值   Pu]Pp`SP  
bookkeeper 簿記員   lGN{1djT  
bookkeeping 簿記   I_h&35^t  
branch office general ledger 支店往來賬戶   .GDNd6[K7  
broker 經紀人   uHO>FM,  
brought down 接前   ]$WwPDZ  
brought forward 接上頁   <bOi}  
budget 預算   |rk4,
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by-product 副產品   r`Cs

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by-product sales 副產品銷售   ~@Eu4ip)F  
capital 股本   Y]{~ogsn$:  
capital income 資本收益   \ssqIRk   
capital outlay 資本支出   2~*.X^dR  
capital stock 股本   _0e;&2')  
capital stock certificate 股票   NXD
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carried down 移後   3At%TA:  
carried forward 移下頁   iwnFCZVS  
cash 現金   .~dNzonq  
cash account 現金賬戶   ]eZrb%B.  
cash in bank 存銀行現金   pbePxOG  
cash on delivery 交貨收款   Qc]Ki3ls  
cash on hand 庫存現金   dBMr%6tz  
cash payment 現金支付   $Q< >MB7  
cash purchase 現購  
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cash sale 現沽   6Z3L=j  
cashier 出?#123;員   o79EDPX  
cashiers check 本票   Gg=Y}S7:  
certificate of deposit 存款單折   ?B~S4:9  
certificate of indebtedness 借據   '9d] B^)F  
certified check 保付支票   fC$(l@O?  
certified public accountant 會計師   ^9*kZV<K  
charges 費用   0B?t:XU,  
charge for remittances 匯水手續費   B)}.
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charter 營業執照   
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chartered accountant 會計師   lo:{T_ay  
chattles 動產   ruQ1Cph  
check 支票   OkaNVTB  
che stub 支票存根   H!yqIh  
closed account 己結清賬戶   QlCs,bT  
closing 結算   R+y 9JE  
closing entries 結賬紀錄   yO`HL'SMo  
closing stock 期末存貨   C=>IJ'G  
closing the book 結賬   I@/+=   
columnar journal 多欄日記賬   TKBW2  
combination 聯合   Tt
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commission 佣金   $\A=J  
commodity 商品   70BLd(?  
common stock 普通股   Uo
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company 公司   z[~ph/
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compensation 賠償   -L&%,%  
compound interest 複利   iu+r=sp  
consignee 承銷人   MGU%"7i'}  
consignment 寄銷   bs9X4n5  
consignor 寄銷人   Cl>{vSN  
consolidated balance sheet 合併資產負債表   {\ 62c;.  
consolidated profit and loss account 合併損益表   +l)[A{  
consolidation 合併   a*(,ydF|L  
construction cost 營建成本   yJn<S@)VT:  
construction revenue 營建收入   xg8$ <Ut  
contract 合同   :'0.  
control account 統制賬戶   la}Xo0nq0+  
copyright 版權   ^Ez`WP  
corporation 公司   `ZhS=ezgr  
cost 成本   0 F-db  
cost accounting 成本會計   Rw!wfh_+  
cost of labour 勞工成本   p38RgEf  
cost of production 生產成本   UrJrvx  
cost of manufacture 製造成本   /k O <o&  
cost of sales 銷貨成本   >,}SP;  
cost price 成本價格   15\k/[3 #  
credit 貸方   3K{G=WE$  
credit note 收款通知單   %&}gt+L(M  
creditor 債權人   h= Mmd  
crossed check 橫線支票   m[8?d~  
current account 往來活期賬戶   4IGn,D^  
current asset 流動資產   (JdZl2A.  
current liability 流動負債   =GJ)4
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current profit and loss 本期損益   h6~H5X  
debit 借方   n&\DJzW\#  
debt 債務   Cr>YpWm  
debtor 債務人   *w5xC5*  
deed 契據   _Y _v&  
deferred assets 遞延資產   fq4[/%6,O  
deferred liabilities 遞延負債   w tSX(LNY  
delivery 交貨   iOXsj  
delivery expense 送貨費   %R m`+  
delivery order 出貨單   N.F
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demand draft 即期匯票   5 -2#H?:U  
demand note 即期票據   9:JQ*O$  
demurrage charge 延期費   %Fp1c K  
deposit 存款   JDP/vNq  
deposit slip 存款單   `Bzj DI:a  
depreciation 折舊   ;GV~MH-F  
direct cost 直接成本   }UX0 eI4  
direct labour 直接人工   U^ ;H{S  
director 董事   aW*8t'm;m'  
discount 折扣   ^E]y >Y  
discount on purchase 進貨折扣   nh*hw[Ord  
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