[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。   #?5 VsD8  
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acceptance 承兌   W#C q6N  
account 賬戶   (T2<!&0 @  
accountant 會計員   'w`d$c/p  
accounting 會計   `~K Ak  
accounting system 會計制度   _6/Qp`s  
accounts payable 應付賬款   -sD:+Te  
accounts receivable 應收賬款   rX)o3>q^?  
accumulated profits 累積利益   ^1vq{/ X  
adjusting entry ?#123;整記錄   'iDu0LX  
adjustment ?#123;整   2q$X>ImI$  
administration expense 管理費用   tp d|y|  
advances 預付   fX$6;Ae  
advertising expense 廣告費   #m_\1&g  
agency 代理   l85CJ+rg  
agent 代理人   } _VZ  
agreement 契約   t>-XT|lV  
allotments 分配數   $$/S8LmmK  
allowance 津貼   0YHYx n  
amalgamation 合併   s~#
?9vW  
amortization 攤銷   1(D1}fcul  
amortized cost 應攤成本   L;kyAX@^  
annuities 年金   >0ssza  
applied cost 已分配成本   @)06\h  
applied expense 已分配費用   DvU~%%(0^  
applied manufacturing expense 己分配製造費用   d OzO/w&  
apportioned charge 攤派費用   1w6.  
appreciation 漲價   Ubp
g92  
article of association 公司章程   <,#rtVO$  
assessment 課稅   )/i4YL
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assets 資產   CVi<~7Am\  
attorney fee 律師費   l!Nvn$hm  
audit 審計   *E$H;wKs8  
auditor 審計員   !/[AQ{**T!  
average 平均數   6pSRum  
average cost 平均成本   7?*~oV
ZW  
bad debt 壞賬    8APTk  
balance 餘額   KF*B  
balance sheet 資產負債表   >l6XZQ >  
bank account 銀行賬戶   s-y'<(ll  
bank balance 銀行結存   7Ljs4>%l9j  
bank charge 銀行手續費   )vxVg*.Ee  
bank deposit 銀行存款    ; \Y-  
bank discount 銀行貼現   Ynv 9v\n|  
bank draft 銀行匯票   N7%=K9  
bank loan 銀行借款   A/r;;S)%2  
bank overdraft 銀行透支   T9,lblUQ  
bankers acceptance 銀行承兌   >V3W>5X  
bankruptcy 破產   >f3k3XWRT  
bearer 持票人   %pQdq[J={  
beneficiary 受益人   6S` ,j  
bequest 遺產   Q2??Kp]1  
bill 票據   b'i%B9yU:%  
bill of exchange 匯票   z2$FYn Q  
bill of lading 提單   #I cT @(  
bills discounted 貼現票據   >0[qi1  
bills payable 應付票據   IiQWs1  
bills receivable 應收票據   P1vF{e  
board of directors 董事會   u9da]*\7y  
bonds 債券   47$-5k30
 
bonus 紅利   m mw)C"  
book value 賬面價值   JB:mbH  
bookkeeper 簿記員   GhaAvyN  
bookkeeping 簿記   ZzwZ,(  
branch office general ledger 支店往來賬戶   gqKC4'G0  
broker 經紀人   ZfF`kD\  
brought down 接前   GN8`xR{J*  
brought forward 接上頁   D <$j`r  
budget 預算   uT@8 _9  
by-product 副產品   Vz+=ZK r5  
by-product sales 副產品銷售   C:TuC5Sr  
capital 股本   !^Qb[ev  
capital income 資本收益   _~(MA-l  
capital outlay 資本支出   _,Io(QS  
capital stock 股本    yS(=eB_  
capital stock certificate 股票   H>Iet}/c  
carried down 移後   :5n"N5Go  
carried forward 移下頁   _j|n}7a  
cash 現金   gPn%`_d5  
cash account 現金賬戶   c viN$oL  
cash in bank 存銀行現金    $A dp  
cash on delivery 交貨收款   gs)%.k[BqG  
cash on hand 庫存現金   mDe+ M{/  
cash payment 現金支付   &)/H?S;yN  
cash purchase 現購   'bQs_  
cash sale 現沽   0VWCm( f-  
cashier 出?#123;員   I NFz X  
cashiers check 本票   UeC%Wa<[  
certificate of deposit 存款單折   {&Gk.ODI7  
certificate of indebtedness 借據   WL*W=(  
certified check 保付支票   p3'mJ3MA  
certified public accountant 會計師   ,T1XX2?:  
charges 費用   Z"PDOwj5  
charge for remittances 匯水手續費   6H. L!tUI  
charter 營業執照   (urfaZ;@+  
chartered accountant 會計師   @O*ev|o@x  
chattles 動產   d(dw]6I6  
check 支票   Q?I"J$]&L  
che stub 支票存根   oVxV,oH(  
closed account 己結清賬戶   :9O0?6:B|  
closing 結算   GurE7J^=  
closing entries 結賬紀錄   U3d
R[*  
closing stock 期末存貨   zMHf?HQ-Z  
closing the book 結賬   \?Oly171  
columnar journal 多欄日記賬   Dk.9&9mz  
combination 聯合   _|Kv~\G!  
commission 佣金   T(fR/~:z?  
commodity 商品   |4 d{X@`&  
common stock 普通股    *
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company 公司   =G3J.S*Riy  
compensation 賠償   ]!S)O|_D[  
compound interest 複利   k%4A::=  
consignee 承銷人   v"?PhO/{=  
consignment 寄銷   D;#Yn M3  
consignor 寄銷人   $dWl A<u  
consolidated balance sheet 合併資產負債表   1x<rh\oo  
consolidated profit and loss account 合併損益表   WRU@i;l  
consolidation 合併   Ar{=gENn  
construction cost 營建成本   zI*/u)48  
construction revenue 營建收入   ~Hs]}Xo  
contract 合同   I! eSJTN  
control account 統制賬戶   U*Q5ff7M6"  
copyright 版權   =Q8^@i4[&D  
corporation 公司   G5
eLs  
cost 成本   1Qc(<gM  
cost accounting 成本會計   ne%OTr4dD  
cost of labour 勞工成本   ch2e#Jf8  
cost of production 生產成本   -QNMB4  
cost of manufacture 製造成本   m3v*,~  
cost of sales 銷貨成本   u=UM^C!
 
cost price 成本價格   7=ga_2  
credit 貸方   /;(%Xd&:  
credit note 收款通知單   G cLp"  
creditor 債權人   R?e7#HsJ  
crossed check 橫線支票   b<H6D}  
current account 往來活期賬戶   7g<`wLAH  
current asset 流動資產   b-=[(]_$h  
current liability 流動負債   f"=4,  
current profit and loss 本期損益  
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debit 借方   So]FDd  
debt 債務   Q24:G  
debtor 債務人   D 8Waf  
deed 契據   y&I|m  
deferred assets 遞延資產   M6d w~0e  
deferred liabilities 遞延負債   zSM7x  
delivery 交貨   TD=/C|  
delivery expense 送貨費   BU?MRcHC  
delivery order 出貨單   eR 2T<7G  
demand draft 即期匯票   ~q%9zO'  
demand note 即期票據   h.+&=s!Nsy  
demurrage charge 延期費   RxeRO2  
deposit 存款   X}QmeY[0I  
deposit slip 存款單   S2GBX1  
depreciation 折舊   ~ M>z O#U6  
direct cost 直接成本   (uxQBy  
direct labour 直接人工   Rw^YTv  
director 董事   ImY*cW=M  
discount 折扣   )BTs *7 j  
discount on purchase 進貨折扣   <cOE6;d#  
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