[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。   !:n),sFv45  
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acceptance 承兌   Zn/9BO5  
account 賬戶   TcP1"wc  
accountant 會計員   Gzir>'d2'V  
accounting 會計   wU ; f   
accounting system 會計制度   (O-)uC  
accounts payable 應付賬款   Vd/S81/  
accounts receivable 應收賬款   b"Mq7&cf  
accumulated profits 累積利益   (k5DbP[  
adjusting entry ?#123;整記錄   %'t~e?
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adjustment ?#123;整   xk*3,J6BK  
administration expense 管理費用   <{U{pC
T%  
advances 預付   _$'Mx'IC=  
advertising expense 廣告費   y{{EC#  
agency 代理   {.lF~cOu  
agent 代理人    `JE>GZY  
agreement 契約   AslH V@K  
allotments 分配數   0`P]fL+&  
allowance 津貼   YEQW:r_h.S  
amalgamation 合併   *3/7wSV:  
amortization 攤銷   >Y/[zfI2  
amortized cost 應攤成本   9_Re,h  
annuities 年金   r9M={jC  
applied cost 已分配成本   p-pw*wH0  
applied expense 已分配費用   0lRH Yu  
applied manufacturing expense 己分配製造費用   }m9LyT=~$  
apportioned charge 攤派費用   bNR OXiX  
appreciation 漲價   f)zg&Ib  
article of association 公司章程   Wv0'?NL.  
assessment 課稅   H{f_:z{{  
assets 資產   gr 5]5u   
attorney fee 律師費   H<;Fb;b  
audit 審計   ?fmt@@]T?  
auditor 審計員   VU/W~gb4"A  
average 平均數   '!-?  
average cost 平均成本   KCk?)Qv  
bad debt 壞賬   <c ovApx  
balance 餘額   UPKi/)C;  
balance sheet 資產負債表   .UrYF 0  
bank account 銀行賬戶   CJ?gjV6  
bank balance 銀行結存   r}\h\ {  
bank charge 銀行手續費   ;1.>"zX(  
bank deposit 銀行存款   N}Ks[ 2  
bank discount 銀行貼現   >'6GcnEb4.  
bank draft 銀行匯票   m IzBK]@^  
bank loan 銀行借款   qP"JNswI_  
bank overdraft 銀行透支   JQ_gM._3  
bankers acceptance 銀行承兌   iw fp'  
bankruptcy 破產   'Y[A'.*}4  
bearer 持票人   <KwK tgzs  
beneficiary 受益人   Tq84Fn!HJ>  
bequest 遺產   Q$)|/Y))  
bill 票據   vSYKe  
bill of exchange 匯票   q.MVF]
 
bill of lading 提單   yb{Q,Dz  
bills discounted 貼現票據   *yaX:,'\$  
bills payable 應付票據   "F"_G  
bills receivable 應收票據   h_~|O[5|)  
board of directors 董事會   5!ubY 6Ph  
bonds 債券   e5ru:#P.p  
bonus 紅利   b#g {`E  
book value 賬面價值   bw<w u}ED  
bookkeeper 簿記員   ^v!im\ r  
bookkeeping 簿記   [tqO}D  
branch office general ledger 支店往來賬戶   }6J7<g  
broker 經紀人   %kx ^/DH  
brought down 接前   P=^#%7J/l  
brought forward 接上頁   -k&{nD|  
budget 預算   ^ L^F=qx  
by-product 副產品   `.'i V[fr  
by-product sales 副產品銷售   ]&:b<]K3  
capital 股本   PDIclIMS'F  
capital income 資本收益   M{xVkXc>  
capital outlay 資本支出   3fxNV<  
capital stock 股本   `xUG|  
capital stock certificate 股票  
h4anr7g{  
carried down 移後   3u*hTT  
carried forward 移下頁   CofH}-  
cash 現金   s^>
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cash account 現金賬戶   7B(bH8  
cash in bank 存銀行現金   0[lsoYUq  
cash on delivery 交貨收款   u<] m
v  
cash on hand 庫存現金   <'[Ku;m  
cash payment 現金支付   :Sc8PLT  
cash purchase 現購   fYhR#FVI  
cash sale 現沽   NQC3!=pQ}Y  
cashier 出?#123;員   C.>  
cashiers check 本票   GVG!sMmnX  
certificate of deposit 存款單折   Cq gk  
certificate of indebtedness 借據   P>Q{He:  
certified check 保付支票   sz/*w7  
certified public accountant 會計師   "#pzZ)Zh  
charges 費用   f]8!DXEA  
charge for remittances 匯水手續費   -@2' I++"@  
charter 營業執照   4TUtY:  
chartered accountant 會計師   -\kXH"%  
chattles 動產   8?7kIin  
check 支票   #, Q}NO#vT  
che stub 支票存根   4;C*Fa  
closed account 己結清賬戶   't(}Rq@  
closing 結算   %X4-a%512  
closing entries 結賬紀錄   wmo{YS3t|  
closing stock 期末存貨   !:"-:O}>=,  
closing the book 結賬   hCM8/Vvx6  
columnar journal 多欄日記賬   dTN$y\  
combination 聯合   r219M)D?  
commission 佣金   VLsh=v   
commodity 商品   8xF)_UV  
common stock 普通股   Xsd$*F@<  
company 公司   e&QS#k  
compensation 賠償   :N@U[Wx0A  
compound interest 複利   tAqA^f*{  
consignee 承銷人   YwL`>?  
consignment 寄銷   (=1q!c`  
consignor 寄銷人   \=!H2M  
consolidated balance sheet 合併資產負債表   -J,Q;tj   
consolidated profit and loss account 合併損益表   r C_d$Jv  
consolidation 合併   M8';%=@  
construction cost 營建成本   MO[kr2T  
construction revenue 營建收入   }:`5,b%Y_  
contract 合同   ljPq2v ]  
control account 統制賬戶   ^qxdmMp)l  
copyright 版權   [yw%ih)  
corporation 公司   H9RGU~q4s[  
cost 成本   <E Mk D1e  
cost accounting 成本會計   akT|Y4KxD  
cost of labour 勞工成本   k(P3LJcYQ  
cost of production 生產成本   =fl%8"%N&  
cost of manufacture 製造成本   ~TDzq -U)  
cost of sales 銷貨成本   lv4(4 $T  
cost price 成本價格   iTh xVD  
credit 貸方   naz:A  
credit note 收款通知單   qZaO&"q  
creditor 債權人   0 y<k][  
crossed check 橫線支票   Wo{K}  
current account 往來活期賬戶   ,"Tjpdf  
current asset 流動資產   `=79i$,,t  
current liability 流動負債   nv"G;W  
current profit and loss 本期損益   + ?;j&p  
debit 借方   k6 @b|  
debt 債務   Z>8eD|m%2  
debtor 債務人   @,k7xm$u  
deed 契據   vMhYpt?7\  
deferred assets 遞延資產   -vV'Lw(  
deferred liabilities 遞延負債   a/~29gW8E\  
delivery 交貨   j 1(T )T  
delivery expense 送貨費   b,dr+RB  
delivery order 出貨單   ic-IN~J-  
demand draft 即期匯票   ^'vIOq-1v  
demand note 即期票據   o/ cr{>"N  
demurrage charge 延期費   zmI5"K"
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deposit 存款   xO7Yt l  
deposit slip 存款單   exQ#<x*  
depreciation 折舊   LeSHRoD  
direct cost 直接成本   66Gx.tE  
direct labour 直接人工   ^agj4$  
director 董事   IIxJ qGN:  
discount 折扣   5`~mqqR5  
discount on purchase 進貨折扣   h4(JUio  
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