[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。   e^2e[rp0  
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acceptance 承兌   @v{lH&K:;  
account 賬戶   ,PC'xrEo  
accountant 會計員   4.il4Qqy}i  
accounting 會計   5p!X}u]  
accounting system 會計制度   QP/%+[E.  
accounts payable 應付賬款   "zFv?ay  
accounts receivable 應收賬款   l3kYfq{";"  
accumulated profits 累積利益   eD5:0;X2  
adjusting entry ?#123;整記錄   (1pI#H"f9  
adjustment ?#123;整   bW03m_<M<1  
administration expense 管理費用    .>? h  
advances 預付   RO.GD$ 3n  
advertising expense 廣告費   7OuzQzhcK  
agency 代理   W,<L/ZKJ  
agent 代理人   Z3jh-{0  
agreement 契約   vC$Q4>m  
allotments 分配數   +/ s2;G  
allowance 津貼   EC9D.afy&  
amalgamation 合併   74f3a|vx/  
amortization 攤銷   YDh6XD<Z  
amortized cost 應攤成本   $7M/rF;N5X  
annuities 年金   bz5",8Mn  
applied cost 已分配成本   |]=. ^  
applied expense 已分配費用   ,K4*0!TXP  
applied manufacturing expense 己分配製造費用   T.ZPpxY  
apportioned charge 攤派費用   { a2Y7\C/  
appreciation 漲價   h M{&
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article of association 公司章程   kg@D?VqJP  
assessment 課稅   }{FKs!(4  
assets 資產   >6 p < n  
attorney fee 律師費   hv" 'DP  
audit 審計   0u0<)gdX  
auditor 審計員   WH:[Y7D  
average 平均數   ^Ej4^d  
average cost 平均成本   
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bad debt 壞賬   85;hs  
balance 餘額   !
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balance sheet 資產負債表   - ^A
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bank account 銀行賬戶   e|Ip7`  
bank balance 銀行結存   6AS'MD%&  
bank charge 銀行手續費   g~q+a-  
bank deposit 銀行存款   si`{>e~`6P  
bank discount 銀行貼現   [s1Hd~$  
bank draft 銀行匯票   z^(6>U ?  
bank loan 銀行借款   t:A,p
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bank overdraft 銀行透支   ;=rMIi  
bankers acceptance 銀行承兌   a2:Tu  
bankruptcy 破產   /cmnX'z  
bearer 持票人   L|sWSrqd  
beneficiary 受益人   'Na \9b(  
bequest 遺產   fwR3=:5~  
bill 票據   Rg:3}T`~n  
bill of exchange 匯票   k:?+75?$  
bill of lading 提單   *~p~IX{  
bills discounted 貼現票據   qg7] YT&  
bills payable 應付票據   b0\'JZ  
bills receivable 應收票據   8 I'1~d%$  
board of directors 董事會   re.%$D@  
bonds 債券   G5^gwG+  
bonus 紅利   Y~RZf /`  
book value 賬面價值   K?l1Gj  
bookkeeper 簿記員   $}[Tj0+:  
bookkeeping 簿記   Salu[)+?  
branch office general ledger 支店往來賬戶   %9_wDfw~  
broker 經紀人   ,+p&ZpH
 
brought down 接前   H>AzxhX[n  
brought forward 接上頁   P\ yt!S2  
budget 預算   L_+0[A  
by-product 副產品   Ru%: z>Y  
by-product sales 副產品銷售   vS~y~uU%6  
capital 股本   pv;c<NQ'1  
capital income 資本收益   =k4yWC5-  
capital outlay 資本支出   K#"@nVWJ.m  
capital stock 股本   <`dF~  
capital stock certificate 股票   ~"l a2  
carried down 移後   S"|sD|xOb  
carried forward 移下頁   rT`D@ I  
cash 現金   D\Y)E#%,  
cash account 現金賬戶   Xco$ yF%  
cash in bank 存銀行現金   uC K!lq-  
cash on delivery 交貨收款   1B3,lYBM  
cash on hand 庫存現金   c$f|a$$b   
cash payment 現金支付   '-#6;_ i<  
cash purchase 現購   inBd.%Yr  
cash sale 現沽   ~L(_q ]  
cashier 出?#123;員   YY
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cashiers check 本票   D#%J||  
certificate of deposit 存款單折   ;(w=}s%]+  
certificate of indebtedness 借據   CiP-Zh[gZ  
certified check 保付支票   m[^;H
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certified public accountant 會計師   da@y*TO#i  
charges 費用   _ED1".&#f  
charge for remittances 匯水手續費   @C=, >+D  
charter 營業執照   GS{:7%=j  
chartered accountant 會計師   P F.sM(  
chattles 動產   |Sg *j-.  
check 支票   3&*0n^g  
che stub 支票存根   'Rfvr7G/?  
closed account 己結清賬戶   FH8?W| G  
closing 結算   *f8,R"]-g  
closing entries 結賬紀錄   +N[dYm  
closing stock 期末存貨   @{_PO{=\C  
closing the book 結賬   w8%yX$<  
columnar journal 多欄日記賬   :Puv8[1i  
combination 聯合   >Z^7=5
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commission 佣金   2h&pm  
commodity 商品   I#l9  
common stock 普通股   #},]`"n\  
company 公司   pb%#`2"  
compensation 賠償   9szE^kHS9  
compound interest 複利   #py7emu  
consignee 承銷人   !U`T;\ ,v5  
consignment 寄銷   KHr8\qLH  
consignor 寄銷人   ]_BG"IR!..  
consolidated balance sheet 合併資產負債表   =Ak>2  
consolidated profit and loss account 合併損益表   IJ,,aCj4g  
consolidation 合併   ]CC= \<  
construction cost 營建成本   K=sQ_j.&Z  
construction revenue 營建收入    1,PFz  
contract 合同   BHj]w*Ov  
control account 統制賬戶   (XqeX(s  
copyright 版權   D.Cm&  
corporation 公司   !xo@i XL  
cost 成本   |0f\>X I  
cost accounting 成本會計   q){]fp.,@  
cost of labour 勞工成本   & P3B  
cost of production 生產成本   \g4\a?i  
cost of manufacture 製造成本   d;#9xD'  
cost of sales 銷貨成本   ">fgoDQ  
cost price 成本價格   6}NvVolr  
credit 貸方   W\f7fVU  
credit note 收款通知單   oU~V0{7g  
creditor 債權人   3"[ KXzn  
crossed check 橫線支票   $Z28nPd/  
current account 往來活期賬戶   g8k
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current asset 流動資產   f`Wfw3  
current liability 流動負債   1Y9Ye?~jd  
current profit and loss 本期損益   @oRYQ|.R  
debit 借方   r~s03g0  
debt 債務   $E7yJ|p{
 
debtor 債務人   * n!0  
deed 契據   /v!H{Zw=c  
deferred assets 遞延資產   L0&!Qct  
deferred liabilities 遞延負債   DBmcvC  
delivery 交貨   =D[h0U  
delivery expense 送貨費   M.OWw#?p:_  
delivery order 出貨單   Y"l!3^  
demand draft 即期匯票   3F.O0Vz  
demand note 即期票據   8=nm`7(]  
demurrage charge 延期費   BK /;HG  
deposit 存款   19#)# n^  
deposit slip 存款單   !m(6/*PAl  
depreciation 折舊   >8AtT=}w  
direct cost 直接成本   'xi..  
direct labour 直接人工   _SFD}w3b$  
director 董事   v<c Hx/  
discount 折扣   U73`HDJ  
discount on purchase 進貨折扣   gRqz8UI  
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