[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。   ^lP_{c  
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acceptance 承兌   MWHGB")
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account 賬戶   B3P#p^  
accountant 會計員   W:8*Z8?7  
accounting 會計   CulU?-[i  
accounting system 會計制度   O@ GEl  
accounts payable 應付賬款   kJJUu  
accounts receivable 應收賬款   tkG0xRH  
accumulated profits 累積利益   CFW\  
adjusting entry ?#123;整記錄   f4s^$Q{Q  
adjustment ?#123;整   D{](5?$`|  
administration expense 管理費用   M=!RJ%6f  
advances 預付   fDn|o"  
advertising expense 廣告費   +n ${6/  
agency 代理   NjCdkT&g  
agent 代理人   R7L:U+*V"  
agreement 契約   Zm:Wig ,a  
allotments 分配數   ,u^S(vxyz  
allowance 津貼   k+"+s bsW'  
amalgamation 合併   Dm=Em-ST6  
amortization 攤銷   C6XTId=y#_  
amortized cost 應攤成本   L29,Y=n@  
annuities 年金   6;lJs,I1w{  
applied cost 已分配成本   }@*Me+
 
applied expense 已分配費用   fC_dSM[{c  
applied manufacturing expense 己分配製造費用   Y=oj0(Q*
 
apportioned charge 攤派費用   z|Hc=AU8y  
appreciation 漲價   +P7A`{Ae  
article of association 公司章程   3sk$B%a>Z  
assessment 課稅   xb!h?F&  
assets 資產   FT1h\K|a  
attorney fee 律師費   1`tE Hu.  
audit 審計   pr|P#mc"J  
auditor 審計員   \}ujSr#<  
average 平均數   m[7i< '+S  
average cost 平均成本   R;P>_ei(LK  
bad debt 壞賬   /`3^?zlu"  
balance 餘額   S^@I4Z  
balance sheet 資產負債表   ({ 7t p!@
 
bank account 銀行賬戶   FQR{w  
bank balance 銀行結存   {(7D=\eU  
bank charge 銀行手續費   oh '\,zpL  
bank deposit 銀行存款   h^P>,dy0  
bank discount 銀行貼現   yqF$J"=|  
bank draft 銀行匯票   6?/$K{AI  
bank loan 銀行借款   y(K?mtQ   
bank overdraft 銀行透支   e!wS"[,  
bankers acceptance 銀行承兌   .wrNRU7
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bankruptcy 破產   p_$03q>oQ  
bearer 持票人   Ge+&C RhyX  
beneficiary 受益人   B)F2SK<@  
bequest 遺產   Hp_3BulS<  
bill 票據   )$/Gh&1G  
bill of exchange 匯票   APT'2-I_  
bill of lading 提單   &(fB+VNrOH  
bills discounted 貼現票據   G .~Psw#  
bills payable 應付票據   Jy'ge4]3  
bills receivable 應收票據   8k$iz@e  
board of directors 董事會   _Cv({m&N  
bonds 債券   r
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bonus 紅利   ?-,v0#  
book value 賬面價值   D?rQQxb  
bookkeeper 簿記員   ,.`";='o  
bookkeeping 簿記   '#SacJ\L7  
branch office general ledger 支店往來賬戶   ]@op  
broker 經紀人   {m9OgR5U  
brought down 接前   Dg]ua5jk  
brought forward 接上頁   K1Tq7/N  
budget 預算   R/ 7G  
by-product 副產品   +]Oq{v:e  
by-product sales 副產品銷售   H&6
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capital 股本   Ga-AhP  
capital income 資本收益   (=${@=!z  
capital outlay 資本支出   tw8@&8"  
capital stock 股本   YMG{xGPtM  
capital stock certificate 股票   /vFw5KUu  
carried down 移後   ^5biD9>M  
carried forward 移下頁   rUkiwqr~E  
cash 現金   NYD#I{h  
cash account 現金賬戶   dL<okw  
cash in bank 存銀行現金   06I'#:]  
cash on delivery 交貨收款   or/Y"\-!  
cash on hand 庫存現金   \%9,<-~[  
cash payment 現金支付   "sz)~Q'W5  
cash purchase 現購   M'D;2qo  
cash sale 現沽   h"KN)xi$  
cashier 出?#123;員   TL+a_]3@  
cashiers check 本票   xtKWh`[&  
certificate of deposit 存款單折   -^8gZk/(W  
certificate of indebtedness 借據   n{pS+u z  
certified check 保付支票   "A^9WhUpJ  
certified public accountant 會計師   CD(2A,u)/  
charges 費用   E7+y W  
charge for remittances 匯水手續費   u>H^bCXI  
charter 營業執照   \>w[#4`m  
chartered accountant 會計師   h\KQ{-Bl  
chattles 動產   &C3
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check 支票   )'M<q,@<(  
che stub 支票存根   p^+k:E>U  
closed account 己結清賬戶   GVZ/`^ndM  
closing 結算   AFL*a*  
closing entries 結賬紀錄   St/Hv[H'[E  
closing stock 期末存貨   zbP
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closing the book 結賬   wo84V!"A  
columnar journal 多欄日記賬   38Lc|w  
combination 聯合  
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commission 佣金   Mw7 ~:O`  
commodity 商品    m2%uGqz  
common stock 普通股   r4jW=?|  
company 公司   Y_S^B)y  
compensation 賠償    N\DEY]  
compound interest 複利   UaCEh?D +Y  
consignee 承銷人   VB*$lxX  
consignment 寄銷   noa?p&Y1m  
consignor 寄銷人   Yd lXMddE  
consolidated balance sheet 合併資產負債表   DqrS5!C  
consolidated profit and loss account 合併損益表   5)o-$1s A  
consolidation 合併   It!% /Y5  
construction cost 營建成本   2t\a/QE)E  
construction revenue 營建收入   Q4-d2I>0  
contract 合同   2|(J<H  
control account 統制賬戶   o`\l&jUNe  
copyright 版權   * 4GJ <  
corporation 公司   X!,P] G  
cost 成本   ROr$Sz  
cost accounting 成本會計   gA~BhDS  
cost of labour 勞工成本    Yul-.X  
cost of production 生產成本    =w0Rq~  
cost of manufacture 製造成本   k}l5v)m  
cost of sales 銷貨成本   $I~=t{;"XV  
cost price 成本價格   X1!m]s(I  
credit 貸方   ow]S 3[07  
credit note 收款通知單   / O6n[qj|  
creditor 債權人   +wwpaR`  
crossed check 橫線支票   iN5~@8jAzz  
current account 往來活期賬戶   .Ff;St  
current asset 流動資產   pq+Gsu1^  
current liability 流動負債   &CF74AN#  
current profit and loss 本期損益   Ps7(4%  
debit 借方   ^%|{>Mz; c  
debt 債務   wqyx{W`~w  
debtor 債務人   ^o,Hu
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deed 契據   Q<P],}?:  
deferred assets 遞延資產   OF,<K%A  
deferred liabilities 遞延負債   a*6x^R;)  
delivery 交貨   o\1"ux;b  
delivery expense 送貨費   `,tv&siSA  
delivery order 出貨單   ()v[@"J  
demand draft 即期匯票   ${ad[hs  
demand note 即期票據   ' ~lC85  
demurrage charge 延期費   SoS[yr  
deposit 存款   S%-L!V ,  
deposit slip 存款單   }3j/%oN.(  
depreciation 折舊   {HNGohZt  
direct cost 直接成本   1wuLw Ad  
direct labour 直接人工   k# ZO4  
director 董事   5W>i'6*  
discount 折扣    nsij
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discount on purchase 進貨折扣   2!cP[Ck  
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