[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。   M6o"|\  
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acceptance 承兌   M4`.[P4  
account 賬戶   +<1MY'> y  
accountant 會計員   1ms(03dp  
accounting 會計   z[~ph/
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accounting system 會計制度   Q^k\q  
accounts payable 應付賬款   .ZK^kcyA  
accounts receivable 應收賬款   U8
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accumulated profits 累積利益   7`_`V&3s  
adjusting entry ?#123;整記錄   J70r`   
adjustment ?#123;整   'V#$PZx  
administration expense 管理費用   &;wNJ)
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advances 預付   C_ 4(-OWq  
advertising expense 廣告費   U1^3 &N8  
agency 代理   e"O c  
agent 代理人   }@H(z  
agreement 契約   #M~6A^)  
allotments 分配數   t#BQB<GI  
allowance 津貼   2Mo oqJp  
amalgamation 合併   sm?V%NX&  
amortization 攤銷   '`nf7

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amortized cost 應攤成本   V|W[>/  
annuities 年金    :qe.*\ c  
applied cost 已分配成本   B9h'}460H  
applied expense 已分配費用   x=%wPVJ  
applied manufacturing expense 己分配製造費用   ^Ez`WP  
apportioned charge 攤派費用   O=;}VZ<9  
appreciation 漲價   ;5PBZ<w  
article of association 公司章程   O ! iN  
assessment 課稅    UOYhz.  
assets 資產   0wnC"2GUX  
attorney fee 律師費   G~nQR qv  
audit 審計   )N'rYS'9  
auditor 審計員   E,p4R%:$@1  
average 平均數   fx3oA}  
average cost 平均成本   W|-<ekH_u  
bad debt 壞賬   cfhiZ~."T  
balance 餘額   iwx*mC{|A  
balance sheet 資產負債表   ~lH_d[  
bank account 銀行賬戶   }2+*E}g  
bank balance 銀行結存   ;@$v_i  
bank charge 銀行手續費   Mv\]uAT`  
bank deposit 銀行存款   c>.=;'2  
bank discount 銀行貼現   w6&p4Jw/H?  
bank draft 銀行匯票   k!)Pl,nJ  
bank loan 銀行借款   ~A$y-Dt'  
bank overdraft 銀行透支   ZXH{9hxd  
bankers acceptance 銀行承兌   *pj
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bankruptcy 破產   X(M|T]`b:  
bearer 持票人   g ?OC-zw  
beneficiary 受益人   &Fy})/F3v  
bequest 遺產   R8N*. [  
bill 票據   '<-F
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bill of exchange 匯票   L|]!ULi$d  
bill of lading 提單   ={[9kR i  
bills discounted 貼現票據   +Jw+rjnP  
bills payable 應付票據   He)
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bills receivable 應收票據   *wp>a?sG\  
board of directors 董事會   C2(VYw  
bonds 債券   O0RV>Ml'&  
bonus 紅利   hywy(b3  
book value 賬面價值   HVH<S  
bookkeeper 簿記員   |!hN!j*)  
bookkeeping 簿記   v4Mn@e_#c  
branch office general ledger 支店往來賬戶   NnTAKd
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broker 經紀人   D&*'|}RZ  
brought down 接前   ]o2jSD  
brought forward 接上頁   zTS P8Q7  
budget 預算   ":W$$w<  
by-product 副產品   7&w$@zs87  
by-product sales 副產品銷售   P TMJ.;  
capital 股本   XpIl-o&re  
capital income 資本收益   4RL0@)0F  
capital outlay 資本支出   \#7@"~<  
capital stock 股本   G3${\'<  
capital stock certificate 股票   qW 2'?B3<  
carried down 移後   *|B
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carried forward 移下頁   k O/]mNLG  
cash 現金   hp3 <HUU  
cash account 現金賬戶   [DD#YL\P  
cash in bank 存銀行現金   gn)>(MG  
cash on delivery 交貨收款   H7CWAQPfj  
cash on hand 庫存現金   =g{Hs1W  
cash payment 現金支付   Zonr/sA~  
cash purchase 現購   4zhg#  
cash sale 現沽   s _#6^_  
cashier 出?#123;員   >SHP,><H/  
cashiers check 本票   > JP}OS  
certificate of deposit 存款單折   1+v!)Y>Z&  
certificate of indebtedness 借據   `EWQ>m+  
certified check 保付支票   ]
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certified public accountant 會計師   vocWV/  
charges 費用   cxz\1Vphd  
charge for remittances 匯水手續費   `G "&IQ8.  
charter 營業執照   7p_B?r  
chartered accountant 會計師    s`I]>e  
chattles 動產   1<F6{?,z  
check 支票   -jk-ve  
che stub 支票存根   Dks"(0g  
closed account 己結清賬戶   K9QC$b9(  
closing 結算   "@(Sw>*o  
closing entries 結賬紀錄   b*TQKYT  
closing stock 期末存貨   WwF2Ry^a  
closing the book 結賬   bzyy;`;6Q~  
columnar journal 多欄日記賬   s_ %LU:WC  
combination 聯合   9a$ 7$4m  
commission 佣金   0 mR^%+~  
commodity 商品   Lk2;\D>  
common stock 普通股   Ctx{rf_~  
company 公司   ]/[$3rPwZ  
compensation 賠償   `=P=
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compound interest 複利   c

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consignee 承銷人   J936o3F_  
consignment 寄銷   ub9,Wd"^  
consignor 寄銷人   =^mBj?(V7  
consolidated balance sheet 合併資產負債表   aSt:G*a"  
consolidated profit and loss account 合併損益表   3XcFBFE  
consolidation 合併   &f-x+ y  
construction cost 營建成本   [!Zyp`:  
construction revenue 營建收入   gt\*9P   
contract 合同   ,pIaYU{D  
control account 統制賬戶   h ;1D T  
copyright 版權   l#&\,T  
corporation 公司   s[Whg!2~  
cost 成本   s|D[_N!|  
cost accounting 成本會計   )St`}qu;  
cost of labour 勞工成本   ->)0jZax  
cost of production 生產成本   ,m[#<}xXA  
cost of manufacture 製造成本   [7Liken  
cost of sales 銷貨成本   &0RKNpwg  
cost price 成本價格   ;4k/h/o1#  
credit 貸方   -\~HAnh  
credit note 收款通知單   @Px_\w  
creditor 債權人   6vf<lmN  
crossed check 橫線支票   A`nzqe#(1  
current account 往來活期賬戶   l,ic-Y1  
current asset 流動資產   n'83P%x  
current liability 流動負債   ]iry'eljy  
current profit and loss 本期損益   Oid;s!-S6  
debit 借方   e4<St`K  
debt 債務   C&f{Lp
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debtor 債務人   K>_~|ZN1C8  
deed 契據   l*b0uF  
deferred assets 遞延資產   7`
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deferred liabilities 遞延負債   z=C<@ki`  
delivery 交貨   n!h952"  
delivery expense 送貨費   7_`_iymR  
delivery order 出貨單   9a]JQ  
demand draft 即期匯票   1AQ3<  
demand note 即期票據   AZva  
demurrage charge 延期費   />O.U?  
deposit 存款   2`A\'SM'4  
deposit slip 存款單   :'T
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depreciation 折舊   C ett*jm_  
direct cost 直接成本   gl
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direct labour 直接人工   ^%NjdZuDO  
director 董事   Ws:+P~8  
discount 折扣   $|VD+[jSV  
discount on purchase 進貨折扣   jH[{V[<#X  
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