[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。   vX+.e1m  
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acceptance 承兌   D`VFf\7  
account 賬戶   j0FW8!!-g  
accountant 會計員   0z`/Hn  
accounting 會計   e1unzpWN  
accounting system 會計制度   +I52EXo  
accounts payable 應付賬款   :
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accounts receivable 應收賬款   \jyjQ,v)  
accumulated profits 累積利益   QU/fT_ORw  
adjusting entry ?#123;整記錄   *Y%Jl o  
adjustment ?#123;整   2n|CD|V$ux  
administration expense 管理費用   \i ru7'S  
advances 預付   =g~W%})  
advertising expense 廣告費    sTkkM9  
agency 代理   kUa)smh
 
agent 代理人   9tK>gwb  
agreement 契約   /p)F>WR  
allotments 分配數   *N F$1  
allowance 津貼   :.uk$j x  
amalgamation 合併   #cU^U#;=r  
amortization 攤銷   ffE# ^|  
amortized cost 應攤成本   ]^K;goQv  
annuities 年金   ~Ky4+\6o>  
applied cost 已分配成本   q[d)e6  
applied expense 已分配費用   +xp]:h|  
applied manufacturing expense 己分配製造費用   [i7YVwG4  
apportioned charge 攤派費用   SEM8`lnu  
appreciation 漲價   lb~E0U`\E`  
article of association 公司章程   6 |!NLwa  
assessment 課稅   $^_|j1z#i  
assets 資產   bik*ZC?E  
attorney fee 律師費   7I}P*%(f  
audit 審計   %8mm Hh  
auditor 審計員   g97]Y1g  
average 平均數   SfB8!V|;  
average cost 平均成本   zO~9zlik  
bad debt 壞賬   *Zbuq8>  
balance 餘額   t-7og;^8k  
balance sheet 資產負債表   ^jD1vUL 2:  
bank account 銀行賬戶   DlTR|
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bank balance 銀行結存   3f
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bank charge 銀行手續費   = Z,5$6%)  
bank deposit 銀行存款   4(cJ^]wb^  
bank discount 銀行貼現   8=;k"  
bank draft 銀行匯票   Br5o7(AE  
bank loan 銀行借款   w%a8XnW]1  
bank overdraft 銀行透支   ^Q.,\TL01  
bankers acceptance 銀行承兌   o3N]`xD'  
bankruptcy 破產   p &(OZJT  
bearer 持票人   qOy=O [+9  
beneficiary 受益人   SVWIEH0?  
bequest 遺產   x,8<tSW)Z  
bill 票據   |< qs  
bill of exchange 匯票   Ug%_@t/?  
bill of lading 提單   g(hOg~S\E  
bills discounted 貼現票據   H!)=y  
bills payable 應付票據  
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bills receivable 應收票據   h7yqk4'Lq  
board of directors 董事會   Bh]!WMAw.  
bonds 債券   aFj.i8+  
bonus 紅利   6'C2SihYp  
book value 賬面價值   }< 5F  
bookkeeper 簿記員   3x@<Z68S  
bookkeeping 簿記   w?y6 nTg<  
branch office general ledger 支店往來賬戶   q]% T:A=  
broker 經紀人   TNwKda+  
brought down 接前   Ykqyk')wm  
brought forward 接上頁   -db75=  
budget 預算   Di5(9]o2  
by-product 副產品   $V>yXhTh  
by-product sales 副產品銷售   Y&.UIosWb  
capital 股本   {~Tg7<\L  
capital income 資本收益   {+.r5py  
capital outlay 資本支出   )?aaBaN$  
capital stock 股本   %O[N}_XHEh  
capital stock certificate 股票   _5Bcwa/
 
carried down 移後   ~I=Y{iM  
carried forward 移下頁   '0RwO[A#1  
cash 現金   (bp9Pj w  
cash account 現金賬戶   ,&^3Z  
cash in bank 存銀行現金   TbvtqM 0  
cash on delivery 交貨收款   3gZ8.8q3  
cash on hand 庫存現金   -yAQ  
cash payment 現金支付   ,e722w z  
cash purchase 現購   GW^,g@%C  
cash sale 現沽   !CTxVLl"F  
cashier 出?#123;員   ]0V}D,V($  
cashiers check 本票   |N/G'>TS  
certificate of deposit 存款單折   c=O,;lWFqm  
certificate of indebtedness 借據   Me5{_n  
certified check 保付支票   *fMpZ+;[m  
certified public accountant 會計師   dl-l"9~;  
charges 費用   .="bzgC3A  
charge for remittances 匯水手續費   &53]sFZ  
charter 營業執照   <O<LYN+(  
chartered accountant 會計師   LNYKm~cN  
chattles 動產   NpP' )m!`}  
check 支票   Jju#iwb  
che stub 支票存根   ~uWOdm-"[  
closed account 己結清賬戶   dihjpI_  
closing 結算   K5>p89mZ  
closing entries 結賬紀錄   ?%tMohL  
closing stock 期末存貨   M~e0lg8  
closing the book 結賬   #6v27:XK  
columnar journal 多欄日記賬   b}^S.;vNj  
combination 聯合   sic"pn],U  
commission 佣金   gV;H6"  
commodity 商品   1Na@|yY  
common stock 普通股   1/+C5Bp*  
company 公司   LkruL_E>  
compensation 賠償   /*FH:T<V  
compound interest 複利   Bq\F?zk<  
consignee 承銷人   zET^T5>:  
consignment 寄銷   N ?Q+>
 
consignor 寄銷人   S{t+
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consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   'NjzgZ~]P  
consolidation 合併   `3H4Ajzcc  
construction cost 營建成本   Dr&('RZ4  
construction revenue 營建收入   ^FmU_Q0  
contract 合同   O|IG_RL]  
control account 統制賬戶   $,=6[T!z+e  
copyright 版權   QfM zF  
corporation 公司   ?lGG|9J\  
cost 成本   (
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cost accounting 成本會計   RcG0 8p.)  
cost of labour 勞工成本   rEhX/(n#  
cost of production 生產成本   }0#U;_;D  
cost of manufacture 製造成本   Y`7~Am/r;&  
cost of sales 銷貨成本   i$G;f^Z!Y  
cost price 成本價格   Ei}/iBG@  
credit 貸方   Mv544>:  
credit note 收款通知單   _/8FRkx  
creditor 債權人   c .3ZXqpI;  
crossed check 橫線支票   ZX!r1*c 6  
current account 往來活期賬戶   z?/1Kj}xG  
current asset 流動資產   RpWTp
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current liability 流動負債   y.5/?{GL  
current profit and loss 本期損益   ptatzp]c#  
debit 借方   uzmk6G v  
debt 債務   El_wdbbT  
debtor 債務人   OMhef,,H  
deed 契據   =L%DX#8  
deferred assets 遞延資產   4a0:2 kIKa  
deferred liabilities 遞延負債   w\54j)rb  
delivery 交貨   ;{i'#rn{  
delivery expense 送貨費    ~\,w {  
delivery order 出貨單   WARb"8Kg  
demand draft 即期匯票   C*U'~qRK  
demand note 即期票據   v(*C %.M)  
demurrage charge 延期費   Y$N)^=7  
deposit 存款   L TNj| u  
deposit slip 存款單   >_rha~   
depreciation 折舊   )vmA^nU>  
direct cost 直接成本   ]2#  
direct labour 直接人工   S)QAXjH  
director 董事   S6}@I ,Q  
discount 折扣   =U8a ?0  
discount on purchase 進貨折扣   ~$'\L  
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