[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。   TspX7<6r  
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acceptance 承兌   VrLp5?Bh  
account 賬戶   ` &bF@$((  
accountant 會計員   d
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accounting 會計    v\CBw"  
accounting system 會計制度   \4^z

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accounts payable 應付賬款   ]uF7HX7
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accounts receivable 應收賬款   <T;V9(66  
accumulated profits 累積利益   ?iV}U  
adjusting entry ?#123;整記錄   wVFa51a)yy  
adjustment ?#123;整   cJbv,RV<  
administration expense 管理費用   Th
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advances 預付   B9[vv;lzu  
advertising expense 廣告費   otfmM]f  
agency 代理   ]*'_a@h  
agent 代理人   rk4KAX_[  
agreement 契約   4`mf^Kf  
allotments 分配數   OI*ltba?  
allowance 津貼   pC0gw2n8M  
amalgamation 合併   xf/ K+  
amortization 攤銷   \y%"tJ~N{  
amortized cost 應攤成本   )P?Fni}  
annuities 年金   GF9[|). T  
applied cost 已分配成本   pdER#7Tq  
applied expense 已分配費用   e$P^},0/  
applied manufacturing expense 己分配製造費用   J[r_ag  
apportioned charge 攤派費用   '
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appreciation 漲價   AZE%fOG<i  
article of association 公司章程   /4O
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assessment 課稅   DTuco9yr[  
assets 資產   '3U,UD5EG  
attorney fee 律師費   !/tV}.*  
audit 審計   X Db%-  
auditor 審計員   ^|6 #Vx  
average 平均數   R-dv$z0  
average cost 平均成本   0^Vw^] w  
bad debt 壞賬   k{lo'  
balance 餘額   SmD#hE[  
balance sheet 資產負債表   TTl9xs,nO  
bank account 銀行賬戶   [%R?^*]  
bank balance 銀行結存   qdwo2u  
bank charge 銀行手續費   F):kF_ho  
bank deposit 銀行存款   p>\[[Md  
bank discount 銀行貼現   <*z'sUh+}  
bank draft 銀行匯票   |v@_~HV
 
bank loan 銀行借款   Ix,b-C~  
bank overdraft 銀行透支   l3u+fE,;_  
bankers acceptance 銀行承兌   a@&qdp  
bankruptcy 破產   X_nbNql  
bearer 持票人   f/Y7@y  
beneficiary 受益人   .sQV0jF{  
bequest 遺產   S LeA,T  
bill 票據   \Gk}Fer  
bill of exchange 匯票   y7CXE6Y  
bill of lading 提單   l{.PyU5)  
bills discounted 貼現票據   [tSv{
  
bills payable 應付票據   E
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bills receivable 應收票據   fKFD>u0%  
board of directors 董事會   mt0v (  
bonds 債券   E&z^E2  
bonus 紅利   Fje /;
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book value 賬面價值   Q.7X3A8  
bookkeeper 簿記員   ~N; dX[@BT  
bookkeeping 簿記   fV7 k{dR  
branch office general ledger 支店往來賬戶   9[*P`
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broker 經紀人   g\/|7:yB]  
brought down 接前   S{bp'9]$y  
brought forward 接上頁   *^7^g!=z2  
budget 預算   B/K=\qmm  
by-product 副產品   R\n@q_!`X  
by-product sales 副產品銷售   n#WOIweInf  
capital 股本   .,(x7?  
capital income 資本收益   P8=J0&5  
capital outlay 資本支出   fj(WHL  
capital stock 股本   K%BFR,)g  
capital stock certificate 股票   ] s 2ec  
carried down 移後   _X<V`, p  
carried forward 移下頁   S/y(1.wh  
cash 現金   _C1u}1hW#  
cash account 現金賬戶   K*'AjT9wX+  
cash in bank 存銀行現金   kO^  
cash on delivery 交貨收款   i@WO>+iB  
cash on hand 庫存現金   tRc3<>  
cash payment 現金支付   Yz0HBEA  
cash purchase 現購   o](ORS$~  
cash sale 現沽   I Gb'ii=A  
cashier 出?#123;員   -gC%*S5&  
cashiers check 本票   j!Ys/D  
certificate of deposit 存款單折   `LIlR8&@aX  
certificate of indebtedness 借據   Sjwwc6_c  
certified check 保付支票   rk,64(   
certified public accountant 會計師   d/*EuJYin<  
charges 費用   2fc+PE  
charge for remittances 匯水手續費   _f "I%QTL  
charter 營業執照   RiZ}cd   
chartered accountant 會計師   U:MZN[Cc[  
chattles 動產   >tL"8@z9  
check 支票   L7(.dO0C  
che stub 支票存根   #\Q)7pgi.  
closed account 己結清賬戶   jamai
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closing 結算   AlrUfSBB  
closing entries 結賬紀錄   s%>u[-9U  
closing stock 期末存貨   r[kHVT8  
closing the book 結賬   T?u*ey~Tv  
columnar journal 多欄日記賬   hN1[*cF  
combination 聯合   ?W?n l:F  
commission 佣金   l<sWM$ez  
commodity 商品   -ECnX/ "  
common stock 普通股   SFsT^f<  
company 公司   ^H<VH  
compensation 賠償   GLV`IkU %  
compound interest 複利   Pj8Vl)8~NV  
consignee 承銷人   uSCI  
consignment 寄銷   pAN$ c"  
consignor 寄銷人   c No)LF  
consolidated balance sheet 合併資產負債表   cx)x="c  
consolidated profit and loss account 合併損益表   G
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consolidation 合併   ^MT20pL  
construction cost 營建成本   u |$GOSD  
construction revenue 營建收入   T[0C
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contract 合同   iHo0:J~  
control account 統制賬戶   =*y{y)B^g  
copyright 版權   Xa>c]j  
corporation 公司   X)
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cost 成本   n=!5ha%#N  
cost accounting 成本會計   W"xRf0\V
 
cost of labour 勞工成本   Dp@m"_1`+  
cost of production 生產成本   ^'sOWIzeiY  
cost of manufacture 製造成本   SnO,-Rg  
cost of sales 銷貨成本   !$o9:[B  
cost price 成本價格   ,Qe`(vU*s  
credit 貸方   tE=$#  
credit note 收款通知單   jJ_6_8#  
creditor 債權人   "rQ?2?  
crossed check 橫線支票   _&@cU<bdee  
current account 往來活期賬戶   '+S!>Lqb  
current asset 流動資產   e7U 9"pk  
current liability 流動負債   ju"j?2+F  
current profit and loss 本期損益   <lSo7NkR  
debit 借方   #M[Cq= 2  
debt 債務   N9f;X{  
debtor 債務人   rIH+X2x  
deed 契據   o`ODz[04  
deferred assets 遞延資產   +n8,=}  
deferred liabilities 遞延負債   OPKmYzf@b  
delivery 交貨   N_.`5I;e  
delivery expense 送貨費   0L7^Vr)  
delivery order 出貨單   E|B1h!!\c  
demand draft 即期匯票   lCK:5$ z0  
demand note 即期票據   )#cGePA  
demurrage charge 延期費   sWLH"'Z  
deposit 存款   kca  Y  
deposit slip 存款單   &\r_g!Mh  
depreciation 折舊   YH!` uU(Lh  
direct cost 直接成本   t4iV[xl3F  
direct labour 直接人工   X@B,w
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director 董事   MWc{7,  
discount 折扣   &4L+[M{J@4  
discount on purchase 進貨折扣   s8kkf5bu  
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