[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。   |P"p/iY  
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acceptance 承兌   s1eGItx[w  
account 賬戶   ~~_!&  
accountant 會計員   s
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accounting 會計   *[e h0$  
accounting system 會計制度   )Ekp <2B:0  
accounts payable 應付賬款   ,\BGxGNAmV  
accounts receivable 應收賬款   iYJzSVO  
accumulated profits 累積利益   'v"{frh  
adjusting entry ?#123;整記錄   _bO4s#yI  
adjustment ?#123;整   T53|*~u  
administration expense 管理費用   jH
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advances 預付   q{W@J0U  
advertising expense 廣告費   P7Ws$7x  
agency 代理   A:3:Cr  
agent 代理人   '}D$"2I*  
agreement 契約  
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allotments 分配數   6^]Y])  
allowance 津貼   tDl1UX  
amalgamation 合併   , LP |M:  
amortization 攤銷   Z~VS
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amortized cost 應攤成本   D#T1~r4  
annuities 年金   XD8MF)$9  
applied cost 已分配成本  
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applied expense 已分配費用   _O-ZII~  
applied manufacturing expense 己分配製造費用   W7a 
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apportioned charge 攤派費用    Ifm|_  
appreciation 漲價   gt9{u"o  
article of association 公司章程   S;vE%  
assessment 課稅   ;c'9Xyl-  
assets 資產   G6N$^HkW?  
attorney fee 律師費   RfMrGC^?  
audit 審計   R~ $W  
auditor 審計員   ~ l'd pg  
average 平均數   sz'IGy%  
average cost 平均成本   :h>d'+\  
bad debt 壞賬   'Lw4jq
 
balance 餘額   7B`,q-x.  
balance sheet 資產負債表   HrUQ X4  
bank account 銀行賬戶   ptS1
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bank balance 銀行結存   \k{UqU+s  
bank charge 銀行手續費   l%?D%'afN  
bank deposit 銀行存款   \#.@*?fk  
bank discount 銀行貼現   ubn`w=w$  
bank draft 銀行匯票   h]rF2 B  
bank loan 銀行借款   H*DWDJxmV  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   vpy_piG|  
bankruptcy 破產   K0#kW \4`  
bearer 持票人   XCNfogl  
beneficiary 受益人   Cz2OGM*mz?  
bequest 遺產   u;xl}  
bill 票據   ,7mR b-*p  
bill of exchange 匯票   eGZX6Q7m  
bill of lading 提單   KKR@u(+"a  
bills discounted 貼現票據   :&#HrD[KT  
bills payable 應付票據   P&@:''  
bills receivable 應收票據   P<+5So0  
board of directors 董事會   8 #OcrJzC  
bonds 債券   GbC-6.~  
bonus 紅利   6t0!a@t  
book value 賬面價值   7gR8Wr ^  
bookkeeper 簿記員   `.f {V  
bookkeeping 簿記   [TAW68f'  
branch office general ledger 支店往來賬戶   !%' 1x2?  
broker 經紀人   D}SYv})Ti  
brought down 接前   ]&za^%q0&  
brought forward 接上頁   lF]cUp#<  
budget 預算   =)Cq jp  
by-product 副產品   !c`KzqP  
by-product sales 副產品銷售   - _bHLoI  
capital 股本   &+? JY|u  
capital income 資本收益   i2ap]  
capital outlay 資本支出   M <oy  
capital stock 股本   D"WqJcDt  
capital stock certificate 股票   lP>}9^7I!  
carried down 移後   ~+1t3M e  
carried forward 移下頁   o
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cash 現金   H[ 6L!  
cash account 現金賬戶   @J~n$^ke  
cash in bank 存銀行現金   =9UR~-`d\  
cash on delivery 交貨收款   8Wn;U!qT  
cash on hand 庫存現金   |=C&JA  
cash payment 現金支付   3/P#2&jt  
cash purchase 現購   WPBn?vb0<  
cash sale 現沽   \Kph?l9Ww  
cashier 出?#123;員   :`
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cashiers check 本票   b[Z5:[@\#  
certificate of deposit 存款單折   j';V(ZY&BB  
certificate of indebtedness 借據   RbUhLcG5  
certified check 保付支票   8}/v[8p  
certified public accountant 會計師   LRO'o{4$E  
charges 費用   bT|NZ!V  
charge for remittances 匯水手續費   R;9
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charter 營業執照   ?@U7tNI  
chartered accountant 會計師   1Ih.?7}
 
chattles 動產   usb.cE3z  
check 支票   u<x2"0f  
che stub 支票存根   jseyT#2  
closed account 己結清賬戶   f\sxx!kt  
closing 結算   h_K(8{1  
closing entries 結賬紀錄   t:tT Zh  
closing stock 期末存貨   Nf0'>`/  
closing the book 結賬   GzJLG
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columnar journal 多欄日記賬   *={` %  
combination 聯合   !xs.[&u8  
commission 佣金   AtRu)v6r  
commodity 商品   jk-hIl&  
common stock 普通股   Qe=,EXf  
company 公司   ^dB~# A1  
compensation 賠償   G[4TT#  
compound interest 複利   & 61;v@  
consignee 承銷人   
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consignment 寄銷   c@RMy$RTF  
consignor 寄銷人   {R[FwB^7wJ  
consolidated balance sheet 合併資產負債表   n:zoN2lC  
consolidated profit and loss account 合併損益表   (pBOv:6  
consolidation 合併   nQuiRTU<  
construction cost 營建成本   mQmn& :R  
construction revenue 營建收入   v)|[=  
contract 合同   82%~WQnS  
control account 統制賬戶   0-H!\ IB  
copyright 版權   ]>R|4K_  
corporation 公司   "(y",!U@  
cost 成本   3L$_OXx  
cost accounting 成本會計   8d9&LPv  
cost of labour 勞工成本   B .p&,K  
cost of production 生產成本   aC0[OmbG  
cost of manufacture 製造成本   `Tt}:9/3  
cost of sales 銷貨成本   8H4"mx
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cost price 成本價格   &fJ92v?%^S  
credit 貸方   qms+s~oA  
credit note 收款通知單    :[:5^R  
creditor 債權人   ]>fAV(ix  
crossed check 橫線支票   C3kxw1*  
current account 往來活期賬戶   |;2Y|>=  
current asset 流動資產   l2uh"!
 
current liability 流動負債   +]|aACt]  
current profit and loss 本期損益   Js7(TFQE  
debit 借方   X g:w;#r,  
debt 債務   6~8 A$:  
debtor 債務人   5b X*8H D  
deed 契據   "dfq
  
deferred assets 遞延資產   T"1H%65`V  
deferred liabilities 遞延負債   oJC-?  
delivery 交貨   K8NoY6  
delivery expense 送貨費   [(v?Z`cX\  
delivery order 出貨單   WF0%zxg]  
demand draft 即期匯票   cU8Rm\?  
demand note 即期票據   ;-p1z% u  
demurrage charge 延期費   ' uvTOgP,  
deposit 存款   }ge~Nu>w  
deposit slip 存款單   7'wt /9  
depreciation 折舊   + jzwi3B`  
direct cost 直接成本   w~J 7|8Y  
direct labour 直接人工   n>]`8+a~%X  
director 董事   68ce+|  
discount 折扣   vK2sj1Hzr  
discount on purchase 進貨折扣   (.Hiee43  
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