[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。   V9BW@G@9  
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acceptance 承兌   TjEXR$:<  
account 賬戶   ggx_h  
accountant 會計員   KaNs>[a8  
accounting 會計   nO
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accounting system 會計制度   *b. >  
accounts payable 應付賬款   $3g{9)}  
accounts receivable 應收賬款   zR^Gy"  
accumulated profits 累積利益   $0E+8xE  
adjusting entry ?#123;整記錄   Xi98:0<=  
adjustment ?#123;整   ZhA_d#qH  
administration expense 管理費用   aLGq<6Ja  
advances 預付   o6k#neB>=.  
advertising expense 廣告費   _NsEeKU  
agency 代理   zTw"5N  
agent 代理人   `Zm6e!dH-  
agreement 契約    Qw}1q!89  
allotments 分配數   T"_'sSI>tF  
allowance 津貼   $ItjVc@U  
amalgamation 合併   6p)AQTh>  
amortization 攤銷   Ic0Y  
amortized cost 應攤成本   (O5Yd 6u  
annuities 年金   4\Y5RfLB_  
applied cost 已分配成本   ^Fco 'nlM  
applied expense 已分配費用   LZRg%3.E
 
applied manufacturing expense 己分配製造費用   Y"GNJtsL"  
apportioned charge 攤派費用   qJrT  
appreciation 漲價   rR> X<  
article of association 公司章程   3c=kYcj  
assessment 課稅   $s/E}X  
assets 資產   ]]O( IC  
attorney fee 律師費   \xkKgI/  
audit 審計   bx8](cT_  
auditor 審計員   ZNX
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average 平均數   g4[VgmhJ  
average cost 平均成本   `GC oi ?n7  
bad debt 壞賬   ~P1~:AT  
balance 餘額   6:7[>|o kQ  
balance sheet 資產負債表   g"ev
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bank account 銀行賬戶   .:r ~?$(  
bank balance 銀行結存   H4
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bank charge 銀行手續費   J~k9jeq9  
bank deposit 銀行存款   esq
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bank discount 銀行貼現   }'$PYAf6  
bank draft 銀行匯票   D0r viO  
bank loan 銀行借款   y>P+"Z.K%}  
bank overdraft 銀行透支   aix
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bankers acceptance 銀行承兌   O,Q.-  
bankruptcy 破產    p+h$]CH  
bearer 持票人   mH'~pR>t  
beneficiary 受益人   2X?GEO]/4  
bequest 遺產   1`&`y%c?B  
bill 票據   Q5+1'mzAB  
bill of exchange 匯票   L(Y1ey9x  
bill of lading 提單   ;.A}c)b  
bills discounted 貼現票據   s<9g3Gh  
bills payable 應付票據   HeRi67  
bills receivable 應收票據   k {
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board of directors 董事會   $F2Uv\7=  
bonds 債券   Iux3f+ H  
bonus 紅利   Xu]~vik  
book value 賬面價值   z%82Vt!a5  
bookkeeper 簿記員   Z7;V}[wie  
bookkeeping 簿記   \#{PV\x:Nn  
branch office general ledger 支店往來賬戶   8D='N`cN+  
broker 經紀人   ;o_F<68QP  
brought down 接前   4ba*Nc*Yc  
brought forward 接上頁   pH1!6X  
budget 預算   g^'h4qOa  
by-product 副產品   9P?
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by-product sales 副產品銷售   f!9i6  
capital 股本   m@td[^O-  
capital income 資本收益   $C4~v  
capital outlay 資本支出   3 jZMXEG)  
capital stock 股本   k?+ 7%A]  
capital stock certificate 股票   %71i&T F  
carried down 移後   XcVN{6-z  
carried forward 移下頁   VI0wul~M  
cash 現金   [FO4x`  
cash account 現金賬戶   d1<";b2Jt^  
cash in bank 存銀行現金   u
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cash on delivery 交貨收款   S /hx\TzC  
cash on hand 庫存現金   Re$h6sh  
cash payment 現金支付   &9L4 t%As  
cash purchase 現購   `H+"7SO  
cash sale 現沽   p}1i[//S  
cashier 出?#123;員   Bm$|XS3cD  
cashiers check 本票   IiU>VLa  
certificate of deposit 存款單折   [jMN* p?  
certificate of indebtedness 借據   ar3L|MN  
certified check 保付支票   [C'bfX5HB5  
certified public accountant 會計師   <xI<^r'C9e  
charges 費用   _f1o!4ocx  
charge for remittances 匯水手續費   !}(B=-  
charter 營業執照   2HE@!*z9H  
chartered accountant 會計師   X0/slOT  
chattles 動產   (8duV  
check 支票   8<=^Rkz  
che stub 支票存根   mq`/nAmt  
closed account 己結清賬戶   mMAN*}`O  
closing 結算   ?:(y  
closing entries 結賬紀錄   m2(>KMbi  
closing stock 期末存貨   l5[5Y6c>  
closing the book 結賬   oz)[-  
columnar journal 多欄日記賬   yPN'@{ 5#  
combination 聯合   F9K%f&0
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commission 佣金   M<vPE4TIr*  
commodity 商品   NXW*{b  
common stock 普通股   ,"v&r(  
company 公司   `2l
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compensation 賠償   L5&M@YTH  
compound interest 複利   GEc6;uz<  
consignee 承銷人   8Q'Emw |  
consignment 寄銷   b9bIvjm_  
consignor 寄銷人   Rs%`6et}\  
consolidated balance sheet 合併資產負債表   YvR bM  
consolidated profit and loss account 合併損益表   ]}2)U  
consolidation 合併   /0s1;?  
construction cost 營建成本   zF1!a  
construction revenue 營建收入   9/ <3mF@E  
contract 合同   A_xC@$1e<  
control account 統制賬戶   E/;t6&6  
copyright 版權   ^HKXm#vAB  
corporation 公司   yW_yHSx;  
cost 成本   FuhmLm'p  
cost accounting 成本會計   jLAEHEs  
cost of labour 勞工成本   u47<J?!Q  
cost of production 生產成本   ~6G `k^!  
cost of manufacture 製造成本   As:O|!F  
cost of sales 銷貨成本   Iy<>-e"|  
cost price 成本價格   UP
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credit 貸方   [!'+}  
credit note 收款通知單   !~ox;I }S  
creditor 債權人   bi<<z-q`wJ  
crossed check 橫線支票    vy<W4  
current account 往來活期賬戶   q m3\)9C  
current asset 流動資產   R9J!}az'  
current liability 流動負債   $7x2TiAL  
current profit and loss 本期損益   iRQ!J1SGcG  
debit 借方   JcAsrtrG]  
debt 債務   U3(+8}Q  
debtor 債務人   M0V<Ay\%O  
deed 契據   >F/^y O  
deferred assets 遞延資產   |[\;.gT K  
deferred liabilities 遞延負債   mZ)>^.N6  
delivery 交貨   wKJG 31I^  
delivery expense 送貨費   '&IGdB I  
delivery order 出貨單   55Ss%$k@  
demand draft 即期匯票   2t= =<x  
demand note 即期票據   ~?Zib 1f)  
demurrage charge 延期費   1IXtu  
deposit 存款   zakhJ  
deposit slip 存款單   N} EKV  
depreciation 折舊   #]` uH{  
direct cost 直接成本   H
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direct labour 直接人工   !_fDL6a-  
director 董事   Bf{u:TCK  
discount 折扣   c-w #`  
discount on purchase 進貨折扣   4G&`&fff]  
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