[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。   4LjSDgA  
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acceptance 承兌   GF!{SO4  
account 賬戶   ?03Zy3/  
accountant 會計員   \z`d}\3(R  
accounting 會計   ~|9LWp_  
accounting system 會計制度   zsXH{atY  
accounts payable 應付賬款   ]2%P``Yj  
accounts receivable 應收賬款   DP_Pqn8p&M  
accumulated profits 累積利益   'q'Y:A?,  
adjusting entry ?#123;整記錄   ptv4v[gQ  
adjustment ?#123;整   ZY!pw6R1>*  
administration expense 管理費用   0:Y`#0qK  
advances 預付   s~$4bN>LD  
advertising expense 廣告費   I=%sDn  
agency 代理   wDhcHB  
agent 代理人   D:ugP,  
agreement 契約   `7%eA9*.m  
allotments 分配數   $l;t
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allowance 津貼   ]0i2]=J&,  
amalgamation 合併   e-cb?.WU?  
amortization 攤銷   tN3 {7'\7  
amortized cost 應攤成本   ~fp+@j-A  
annuities 年金   ba9<(0`  
applied cost 已分配成本   &E &iaw!  
applied expense 已分配費用   56Y5kxmi  
applied manufacturing expense 己分配製造費用   aaugu.9  
apportioned charge 攤派費用   .XKvk(9  
appreciation 漲價   A]?O&m|  
article of association 公司章程   FFeRE{,  
assessment 課稅   *@arn Eu  
assets 資產   `VFl|o#H  
attorney fee 律師費   9T,QWk  
audit 審計   TJ[jZuT:  
auditor 審計員   SfobzX}~Jh  
average 平均數   :/[YY?pg-  
average cost 平均成本   quGPk)c  
bad debt 壞賬   y [9}[NMZ  
balance 餘額   @!a]qAt  
balance sheet 資產負債表   /^33 e+j  
bank account 銀行賬戶   ~`>26BWQz  
bank balance 銀行結存   c^Gwri4  
bank charge 銀行手續費   O?,i?  
bank deposit 銀行存款   _d0-%B 9m  
bank discount 銀行貼現   Omh&)|Iql  
bank draft 銀行匯票  
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bank loan 銀行借款   ,c7u  
bank overdraft 銀行透支   WUWb5xA  
bankers acceptance 銀行承兌   ?> MoV5  
bankruptcy 破產   `{|}LFS>  
bearer 持票人   DET!br'z5  
beneficiary 受益人   ):
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bequest 遺產   ~sHZh   
bill 票據   W8yfa[z~J  
bill of exchange 匯票   Cb %.C ;q  
bill of lading 提單   v8vh~^X%P  
bills discounted 貼現票據   k *;{n8o?)  
bills payable 應付票據   1yaIV+_y/  
bills receivable 應收票據   /yw\(|T  
board of directors 董事會   Kp p*^  
bonds 債券   dI ZTLb"a  
bonus 紅利   3@
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book value 賬面價值   !:5`im;i  
bookkeeper 簿記員   rI^~9Rz  
bookkeeping 簿記   -m'3L7:  
branch office general ledger 支店往來賬戶   #:vDBP05.m  
broker 經紀人   p]
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brought down 接前   .f !] @"\  
brought forward 接上頁   KG-k$glD  
budget 預算   @Uj_+c q  
by-product 副產品   n#^?X  
by-product sales 副產品銷售   Vi? ~0.Z
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capital 股本   @maZlw1q  
capital income 資本收益   i9@;,4f  
capital outlay 資本支出   kk/+Vx~  
capital stock 股本  
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capital stock certificate 股票   Q 9gFTLQ  
carried down 移後   lq\'  
carried forward 移下頁   ! F;<xgw  
cash 現金   l\sS?  
cash account 現金賬戶   Ef_F#X0#  
cash in bank 存銀行現金   & GzhcW~
 
cash on delivery 交貨收款   X6Nm!od'  
cash on hand 庫存現金   }*B qi7E>  
cash payment 現金支付   <(bCz>o|  
cash purchase 現購   CDnR  
cash sale 現沽   wKi}@|0[
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cashier 出?#123;員   ~^%0V<*-}  
cashiers check 本票   A"BtVy[[9  
certificate of deposit 存款單折   o! 2n}C   
certificate of indebtedness 借據   A ^4kYOe  
certified check 保付支票   Oa.f~|  
certified public accountant 會計師   ph8Jn
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charges 費用   !rsa4t@t  
charge for remittances 匯水手續費   w$b+R8.n)  
charter 營業執照   TJyH/C  
chartered accountant 會計師   47C(\\
 
chattles 動產   e\^g|60f_  
check 支票   s#
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che stub 支票存根   ;o_V!<$  
closed account 己結清賬戶   /Oq )3fU e  
closing 結算   (pT(&/\8  
closing entries 結賬紀錄   n?ZL"!$  
closing stock 期末存貨   Msv*}^>  
closing the book 結賬   %0+h  
columnar journal 多欄日記賬   Fi?32e4KI5  
combination 聯合   7z/(V\9B  
commission 佣金   *;OJ~zT  
commodity 商品   _uO!N(k.  
common stock 普通股   -TK|Y"  
company 公司   "RV`L[(P*k  
compensation 賠償   j[m_qohd7  
compound interest 複利   +7i7`'9pd  
consignee 承銷人   WA]%,6  
consignment 寄銷   H)`CncB  
consignor 寄銷人   gqP-E  
consolidated balance sheet 合併資產負債表   0
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consolidated profit and loss account 合併損益表   e(OwS?K  
consolidation 合併   ( Lok  
construction cost 營建成本   inr%X
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construction revenue 營建收入   [)Z'N/;0  
contract 合同   PwFQ#Z  
control account 統制賬戶   97qtJ(ESI  
copyright 版權   XD$ 
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corporation 公司   $zk^yumdE  
cost 成本   DEUd[  
cost accounting 成本會計   L,Ao.?j  
cost of labour 勞工成本   c N02roQl  
cost of production 生產成本   E3~,+68U  
cost of manufacture 製造成本   krQl^~@  
cost of sales 銷貨成本   ~")hE%Kl}  
cost price 成本價格   M>*0r<qn  
credit 貸方   /<3;0~#){  
credit note 收款通知單   ~w Zl2I  
creditor 債權人   kq)
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crossed check 橫線支票   !Y ;H(.A/  
current account 往來活期賬戶   ?1GY%-  
current asset 流動資產   55 S\&Ad$  
current liability 流動負債   :r1;}hIA9  
current profit and loss 本期損益   ${A5-  
debit 借方   pP|,7c5  
debt 債務   ,N;))3  
debtor 債務人   Ys"|</;dbj  
deed 契據   "C_T]%'Wm  
deferred assets 遞延資產   k1ipvKxp:8  
deferred liabilities 遞延負債   &Q\_ ;  
delivery 交貨   2Pbe~[  
delivery expense 送貨費   E:uRe
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delivery order 出貨單   SQq6X63 \  
demand draft 即期匯票   u~$WH, P3  
demand note 即期票據   Ni+3b  
demurrage charge 延期費   GY oZ$p"C  
deposit 存款   *)MX%`Z}  
deposit slip 存款單   vS7/~:C  
depreciation 折舊   |HrM_h<X  
direct cost 直接成本   6eOrs-ty  
direct labour 直接人工   IZv~[vi_  
director 董事   gKmX^A5<  
discount 折扣   G 6W
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discount on purchase 進貨折扣   iLF^%!:X%  
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