[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。   [V#"7O vl  
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acceptance 承兌   id^U%4J  
account 賬戶   ?$O5w*  
accountant 會計員   X
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accounting 會計   wu*WA;FnA  
accounting system 會計制度   3t(8uG<rL  
accounts payable 應付賬款   X,- ' v[z  
accounts receivable 應收賬款   dEXHd@"H  
accumulated profits 累積利益   cz_4cMgxu  
adjusting entry ?#123;整記錄   /)8 0@  
adjustment ?#123;整   h]Zc&&+8{  
administration expense 管理費用   ?e|
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advances 預付   ivdw1g|)h  
advertising expense 廣告費   D\Y)E#%,  
agency 代理   N0s)Nao4  
agent 代理人   9Ao0$|@b  
agreement 契約   ~A8%[.({5  
allotments 分配數   MDkIaz\U  
allowance 津貼   .js4
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amalgamation 合併   ,5\:\e0H  
amortization 攤銷   39!o!_g  
amortized cost 應攤成本   H*QN/ {|RU  
annuities 年金   }@'xEx  
applied cost 已分配成本   p71%-nV  
applied expense 已分配費用   ?`F" )y  
applied manufacturing expense 己分配製造費用   (PYUfiOf  
apportioned charge 攤派費用   >qA5   
appreciation 漲價   {nQ}t }B  
article of association 公司章程   /,v:!*  
assessment 課稅   @C=, >+D  
assets 資產   GS{:7%=j  
attorney fee 律師費   P F.sM(  
audit 審計   |Sg *j-.  
auditor 審計員   :C42yQAP  
average 平均數   ]P0DPea  
average cost 平均成本   8G
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bad debt 壞賬   0:G@a&Lr  
balance 餘額   DT&[W<oN  
balance sheet 資產負債表   i7~oZ)w  
bank account 銀行賬戶   xsRMF&8L  
bank balance 銀行結存   yZ:|wxVY  
bank charge 銀行手續費   ZLvw]N&R  
bank deposit 銀行存款   o*n""m  
bank discount 銀行貼現   +!POKr  
bank draft 銀行匯票   ZP)=2'RY  
bank loan 銀行借款   <YL\E v/[  
bank overdraft 銀行透支   Kw'Dzz%kN  
bankers acceptance 銀行承兌   )ymF:]QC  
bankruptcy 破產   pmCBe6n\l  
bearer 持票人   F dv&kK!  
beneficiary 受益人   nVG\*#*]|  
bequest 遺產   if5Y!Tx?G  
bill 票據   se_zCS4Y  
bill of exchange 匯票   Ao96[2U6  
bill of lading 提單   | 7>1)  
bills discounted 貼現票據   `Uk,5F5   
bills payable 應付票據   !W$3p'8Tu  
bills receivable 應收票據   ~s^&*KaA  
board of directors 董事會   @ x*#7Y  
bonds 債券   B4R,[WE"  
bonus 紅利   QBto$!})  
book value 賬面價值   o\]e}+1[o  
bookkeeper 簿記員   P[P!WLr""  
bookkeeping 簿記   v,>F0ofJ  
branch office general ledger 支店往來賬戶   @7lZ{jV$  
broker 經紀人   B_cn[?M  
brought down 接前   Wr)%C  
brought forward 接上頁   ?5mVC]W?]  
budget 預算   8gC(N3/E"  
by-product 副產品   XQ(`8Jl&^  
by-product sales 副產品銷售   j{_MDE7N  
capital 股本   :o}7C%Q8  
capital income 資本收益   P>N\q
  
capital outlay 資本支出   L &3=5Bf9  
capital stock 股本   LO"HwN43h  
capital stock certificate 股票   y6*i/3  
carried down 移後   ^J% w[F E  
carried forward 移下頁   flLmZ1"  
cash 現金   kj0A%q#'}  
cash account 現金賬戶   %aw/Y5  
cash in bank 存銀行現金   cjN4U [  
cash on delivery 交貨收款   N[pk@M\vX  
cash on hand 庫存現金   N_0&3PUSM  
cash payment 現金支付   *)]SsM1  
cash purchase 現購   X<9DE!/)  
cash sale 現沽   I:6xDDpZG`  
cashier 出?#123;員   +}+hTY$a  
cashiers check 本票   !Rb7q{@>  
certificate of deposit 存款單折   wFqz.HoB  
certificate of indebtedness 借據   =
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certified check 保付支票   }4 $EN  
certified public accountant 會計師   jilO%  "  
charges 費用   rkD4}jV  
charge for remittances 匯水手續費   +H<%)Lk J  
charter 營業執照   P;_dilG  
chartered accountant 會計師   )i! )Tv  
chattles 動產   B !tte)  
check 支票   V)( pe #P  
che stub 支票存根   {Zseu$c  
closed account 己結清賬戶   |u}sX5/q  
closing 結算   2PeI+!7s  
closing entries 結賬紀錄   t3s}U@(C  
closing stock 期末存貨   'xi..  
closing the book 結賬   oNCDG|8z  
columnar journal 多欄日記賬   /Cg/Rwl  
combination 聯合   g<lX Xj2  
commission 佣金   b5)>h  
commodity 商品   PRah?|*0s  
common stock 普通股   AT9SD vJ  
company 公司   1b!l+ 8!  
compensation 賠償   G/ ^|oJ/G  
compound interest 複利   /gdo~  
consignee 承銷人   h">X!I  
consignment 寄銷   Fh/C{cX9g  
consignor 寄銷人   <1 LuYEDq  
consolidated balance sheet 合併資產負債表   RI*%\~6t?  
consolidated profit and loss account 合併損益表   mn4;$1~e>H  
consolidation 合併   PQ(%5c1e  
construction cost 營建成本   =lmh^**4  
construction revenue 營建收入   'K"*4B^3  
contract 合同   @"EX%v.  
control account 統制賬戶   ~ dk1fh  
copyright 版權   {r}}X@|5  
corporation 公司   He*L"VpWv  
cost 成本   nagto^5X  
cost accounting 成本會計   pxC5
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cost of labour 勞工成本   R 1b`(  
cost of production 生產成本   HWU{521  
cost of manufacture 製造成本   |V7a26h  
cost of sales 銷貨成本   e/3hb)#;  
cost price 成本價格   hWu)0t  
credit 貸方   lKwcT!Q4  
credit note 收款通知單   j w462h  
creditor 債權人   N~kYT\$b#  
crossed check 橫線支票   lpM{@JC  
current account 往來活期賬戶   [eN{
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current asset 流動資產   NNdS:(  
current liability 流動負債   dEp=;b s  
current profit and loss 本期損益   }<S2W\,G  
debit 借方   >dGYZfqD  
debt 債務   %G SSy_c  
debtor 債務人   6};oLnO  
deed 契據   M:$nL  
deferred assets 遞延資產   ?C{N0?[P-  
deferred liabilities 遞延負債   ;Vy' y  
delivery 交貨   ZSSgc0u^?  
delivery expense 送貨費   Z}C%%2Iz  
delivery order 出貨單   2fk   
demand draft 即期匯票   OR9){qP  
demand note 即期票據   F"CYrt  
demurrage charge 延期費   Q!{Dw:7  
deposit 存款   y_&XF>k91  
deposit slip 存款單   gD\}CxtG  
depreciation 折舊   $gTPW,~s[  
direct cost 直接成本   eH8
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direct labour 直接人工   k}. nH"AQ  
director 董事   ;$Jvqq|T  
discount 折扣   J#]yKgT  
discount on purchase 進貨折扣   p'4P2  
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