[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。   05m/iQ  
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acceptance 承兌   >SZ9,K4Gs  
account 賬戶   ~+Da`Wp  
accountant 會計員   #%g~fh  
accounting 會計   MF^I] 7_  
accounting system 會計制度   ';?b99  
accounts payable 應付賬款  
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accounts receivable 應收賬款   A4W61f  
accumulated profits 累積利益   'zhw]L;'g  
adjusting entry ?#123;整記錄   _;+N=/l0  
adjustment ?#123;整   |_;Vb  
administration expense 管理費用   Wy%F

   
advances 預付   u!DSyHR '  
advertising expense 廣告費   #/9(^6f:  
agency 代理   /< CjBW:
 
agent 代理人   GcPhT  
agreement 契約   tEl4 !vA  
allotments 分配數   `'`T'
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allowance 津貼   jq&$YmWp  
amalgamation 合併   KCed!O
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amortization 攤銷   \$h LhYz-  
amortized cost 應攤成本   #YSUPO%F  
annuities 年金   <&'r_m  
applied cost 已分配成本   ~4iIG}Y<  
applied expense 已分配費用   a4}2^K  
applied manufacturing expense 己分配製造費用   oa?
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apportioned charge 攤派費用   _k@{> ?(a  
appreciation 漲價   tnmuCz  
article of association 公司章程   . SdEhW15)  
assessment 課稅   HYPFe|t/  
assets 資產   9c=_p'G3Fw  
attorney fee 律師費   G K @]61b  
audit 審計   =#<hT s  
auditor 審計員   t=]&q.  
average 平均數   BK m$H!u  
average cost 平均成本   f6Wu+~|Y  
bad debt 壞賬   %zyM WC  
balance 餘額   (K+TqJw  
balance sheet 資產負債表   QWf)5S  
bank account 銀行賬戶   05MtQB   
bank balance 銀行結存   3Fn26Rij  
bank charge 銀行手續費   GfU+'k;9  
bank deposit 銀行存款   5@Q4[+5&_  
bank discount 銀行貼現   Bif A&o%  
bank draft 銀行匯票   b~b(Ed{r  
bank loan 銀行借款   q9oF8&O,  
bank overdraft 銀行透支   ,\DB8v6l\A  
bankers acceptance 銀行承兌   As (C8C<  
bankruptcy 破產   H9w*U  
bearer 持票人   ZjEO$ts=@  
beneficiary 受益人   UUY-E C7X  
bequest 遺產   }FMl4 _}u  
bill 票據   (`18W1f5W  
bill of exchange 匯票   r[Q$w>  
bill of lading 提單   fwAN9zs  
bills discounted 貼現票據   9 MLvHrB;  
bills payable 應付票據   c)SSi@< cv  
bills receivable 應收票據   ?/)5U}*M0T  
board of directors 董事會   BPrA*u}T  
bonds 債券   ["Q8`vV0WO  
bonus 紅利   `CK;,>i   
book value 賬面價值   :Rt5=0x   
bookkeeper 簿記員   n/@/yJ<EFi  
bookkeeping 簿記   W'XMC"  
branch office general ledger 支店往來賬戶   L238 l  
broker 經紀人   !qcu-d5b  
brought down 接前   @mJN  
brought forward 接上頁   RC (v#G  
budget 預算   hCT%1R}rKr  
by-product 副產品   6ddkUPTF  
by-product sales 副產品銷售   M :`hb$k:  
capital 股本   B@zJ\Ir[  
capital income 資本收益   f/;\/Q[Z7  
capital outlay 資本支出   faO8 &  
capital stock 股本   Lf0Hz")  
capital stock certificate 股票   d;<n [)@  
carried down 移後   1~
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carried forward 移下頁   4E |6l  
cash 現金   g=Qga09  
cash account 現金賬戶   3Gp4%UT&  
cash in bank 存銀行現金   &vMH AZd  
cash on delivery 交貨收款   K%=n \Y  
cash on hand 庫存現金   R\.huOJh  
cash payment 現金支付   uAvs  
cash purchase 現購   b(Z%#*e  
cash sale 現沽   j^%i?BWw  
cashier 出?#123;員   Gr6ma*)y~t  
cashiers check 本票   !7xp<=  
certificate of deposit 存款單折   (J$ A  
certificate of indebtedness 借據   Tc88U8Gc  
certified check 保付支票   99ha
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certified public accountant 會計師   7lVIN&.=  
charges 費用   #h3+T*5} 6  
charge for remittances 匯水手續費   xeI ,Kz."  
charter 營業執照   34oLl#q*  
chartered accountant 會計師   GVl u4  
chattles 動產   :T\WYKX3C  
check 支票   \4j+pU  
che stub 支票存根   ]F@md(J  
closed account 己結清賬戶   -YuvEm#f  
closing 結算   -ufmpq.  
closing entries 結賬紀錄   _"sRL}-Z  
closing stock 期末存貨   M)J*Df0@  
closing the book 結賬   CD&m4^X5D  
columnar journal 多欄日記賬   Vd?v"2S(9  
combination 聯合   R82Y&s;  
commission 佣金   ,#E5/'c`  
commodity 商品   vR)7qX}  
common stock 普通股   8zc!g|5"  
company 公司   @qC:% |>  
compensation 賠償   GBphab|  
compound interest 複利   Z>,X$Y6<  
consignee 承銷人   c}QJ-I  
consignment 寄銷   .HQ<6k:  
consignor 寄銷人   'u3+k.  
consolidated balance sheet 合併資產負債表   $1?X%8V  
consolidated profit and loss account 合併損益表   d_,tXV"z&  
consolidation 合併   RE.@ +A  
construction cost 營建成本   V^{!d
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construction revenue 營建收入   %8*d)AB:  
contract 合同   ]T51;j'48  
control account 統制賬戶   dI!/:x  
copyright 版權   =CVT8(N*  
corporation 公司   2wBU@T1  
cost 成本   84!4Vz^  
cost accounting 成本會計   ,xz^k/.  
cost of labour 勞工成本   H n!vTB  
cost of production 生產成本   O<h#|g1  
cost of manufacture 製造成本   ziycyf.d  
cost of sales 銷貨成本   1!`768  
cost price 成本價格   S1zw'!O5  
credit 貸方   :'dc=C  
credit note 收款通知單   u}1vn}F{  
creditor 債權人   "r V4[MVxt  
crossed check 橫線支票   3rY /6{  
current account 往來活期賬戶   Gx!RaZ1  
current asset 流動資產   Tqa4~|6  
current liability 流動負債   jp^WsHI3  
current profit and loss 本期損益   +2}(]J=-  
debit 借方   O|RO j  
debt 債務   v,+ l xY  
debtor 債務人   8-5jr_*  
deed 契據   7h]R{_  
deferred assets 遞延資產   Qg>GW  
deferred liabilities 遞延負債   .:ZXtU  
delivery 交貨   arLl8G[  
delivery expense 送貨費   9(F?|bfk  
delivery order 出貨單   <e&QTyb  
demand draft 即期匯票   is?&%VY  
demand note 即期票據   W -PZE|<  
demurrage charge 延期費   OZ;E&IL  
deposit 存款   N`Xnoehu  
deposit slip 存款單   /V<`L  
depreciation 折舊   gyQ 9Z}  
direct cost 直接成本   :3>yr5a7-  
direct labour 直接人工   MJ9SsC1  
director 董事   W79A4l<  
discount 折扣   &8AS=v  
discount on purchase 進貨折扣   HCIF9{o1j>  
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