[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]N?6\Op  
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acceptance 承兌   `6YN3XS  
account 賬戶   {$r[5%L\H  
accountant 會計員   ] - .aL  
accounting 會計   mq[ug>  
accounting system 會計制度   9l,oP?  
accounts payable 應付賬款   
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accounts receivable 應收賬款   +RXoi2"-q@  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   >+waX"e  
adjustment ?#123;整   6RM/GM  
administration expense 管理費用   1cGmg1U;  
advances 預付   J;
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advertising expense 廣告費   -hV*EPQ/  
agency 代理   kLY ^!  
agent 代理人   {[(h[MW#  
agreement 契約   Tr|JYLwF
 
allotments 分配數   R4@ 6G&2d>  
allowance 津貼   AEuG v}#  
amalgamation 合併   Y~Ifj,\  
amortization 攤銷   H[UlY?&+  
amortized cost 應攤成本   2Hdu:"j  
annuities 年金   K>9 ()XT)  
applied cost 已分配成本   jIF |P-  
applied expense 已分配費用   `kr?j:g
 
applied manufacturing expense 己分配製造費用   Q^I\cAIB  
apportioned charge 攤派費用   nd(S3rct&  
appreciation 漲價   6 ,uX,X5  
article of association 公司章程   qVPeB,kIz  
assessment 課稅   !wp3!bLp  
assets 資產   _wOt39e&  
attorney fee 律師費   J=L5=G7(  
audit 審計   ]HdCt3X  
auditor 審計員   KU;9}!#  
average 平均數   _FEFx  
average cost 平均成本   ap~^Ty<>  
bad debt 壞賬   v@Ox:wl>  
balance 餘額   X(C$@N  
balance sheet 資產負債表   mqJ_W[y7  
bank account 銀行賬戶   <1%$Vq  
bank balance 銀行結存   hEk$d.!}  
bank charge 銀行手續費   2JFpZU"1  
bank deposit 銀行存款   >j`qh:^  
bank discount 銀行貼現   kN>!2UfNS  
bank draft 銀行匯票   <t,x RBk  
bank loan 銀行借款   o14cwb  
bank overdraft 銀行透支   d %#b:(,  
bankers acceptance 銀行承兌   wAd
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bankruptcy 破產   B?qjkP  
bearer 持票人   1.X@;  
beneficiary 受益人   s{" 2L{,$  
bequest 遺產   z]Ue|%K  
bill 票據   \;-|-8Q  
bill of exchange 匯票   ty`DJO=Omj  
bill of lading 提單   05k0n E  
bills discounted 貼現票據   ;>YzEo  
bills payable 應付票據   ?s _
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bills receivable 應收票據   ]:f%l mEy  
board of directors 董事會   6R5Qy]]E  
bonds 債券   KdlQ!5(?X  
bonus 紅利   @A5?3(e  
book value 賬面價值   7)k\{&+P  
bookkeeper 簿記員   p$>l7 ?h  
bookkeeping 簿記   [9 RR8  
branch office general ledger 支店往來賬戶   E!#WnSpnK  
broker 經紀人   _[y/Y\{I  
brought down 接前   :lzrgsW  
brought forward 接上頁   k'"%.7$U!  
budget 預算   '=6\v!  
by-product 副產品   qv"$Bd:]r  
by-product sales 副產品銷售   e$pV%5=  
capital 股本   Yrn)VV[)h  
capital income 資本收益   h@h!,;  
capital outlay 資本支出   `g})|Gx  
capital stock 股本   `KQvJjA6  
capital stock certificate 股票   x=jK:3BF  
carried down 移後   ?rup/4|  
carried forward 移下頁   ##o#eZq:"  
cash 現金   H4JTGt1"  
cash account 現金賬戶   LDg?'y;2  
cash in bank 存銀行現金   Bnd [X  
cash on delivery 交貨收款   F:l%O#V  
cash on hand 庫存現金   !YJs]_Wr  
cash payment 現金支付   ym6K!i]q4  
cash purchase 現購   +H Usz?  
cash sale 現沽   O#u=c1 ?:  
cashier 出?#123;員   l$'wDhN*  
cashiers check 本票   !3v1bGk  
certificate of deposit 存款單折   :\}(& >  
certificate of indebtedness 借據   PY0j9$i?  
certified check 保付支票   p6WX9\qS(  
certified public accountant 會計師   Ydy9  
charges 費用   w'3iY,_ufC  
charge for remittances 匯水手續費   B~du-Z22IZ  
charter 營業執照   ;Z
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chartered accountant 會計師   &=k,?TJO>  
chattles 動產   G/mX q-  
check 支票   gGS=cdl
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che stub 支票存根   +t:0SRSt  
closed account 己結清賬戶   jZ3fKyp#
 
closing 結算   (%:c#;#  
closing entries 結賬紀錄   vI)LB)Q  
closing stock 期末存貨   lu6 (C  
closing the book 結賬   e NafpK  
columnar journal 多欄日記賬   c7E11 \%&Z  
combination 聯合   :Xd<74Nu  
commission 佣金   CsifKHI  
commodity 商品   XF_ pN[}  
common stock 普通股   \_6/vZ%-B  
company 公司   1&o|TT/  
compensation 賠償   EUgs6[w 4  
compound interest 複利   O<;3M' y\  
consignee 承銷人   @Pz
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consignment 寄銷   9?3&?i2-  
consignor 寄銷人   o\)F}j&b#=  
consolidated balance sheet 合併資產負債表   7( 2{ 'r  
consolidated profit and loss account 合併損益表   z %LIX^q9  
consolidation 合併   ]}(H0?OQR  
construction cost 營建成本   1~QPG\cdIX  
construction revenue 營建收入   0k(a VkZ I  
contract 合同   g SAt@2*U2  
control account 統制賬戶   [=]4-q6UN  
copyright 版權   %-e 82J1  
corporation 公司   r{%qf;  
cost 成本   ~<OSYb  
cost accounting 成本會計   mS~kJy_-  
cost of labour 勞工成本   A6iq[b]  
cost of production 生產成本   XN u^`Ha  
cost of manufacture 製造成本   }XM(:|8J,  
cost of sales 銷貨成本   <nK?LcP  
cost price 成本價格   LAe6`foW/  
credit 貸方   U2~kJ  
credit note 收款通知單   om-omo&,X=  
creditor 債權人   5j-YM  
crossed check 橫線支票   g^ i&gNDx  
current account 往來活期賬戶   O|N{v"o  
current asset 流動資產   Y]u+\y~  
current liability 流動負債   S+^E.  
current profit and loss 本期損益   |WdPE@P  
debit 借方   3CGp`~Zf  
debt 債務   h@]XBv  
debtor 債務人    "{Eta  
deed 契據   A:9?ZI/X  
deferred assets 遞延資產   x*&|0n.D  
deferred liabilities 遞延負債   A^EE32kbm  
delivery 交貨   'W,jMju  
delivery expense 送貨費   .JiziFJ@mj  
delivery order 出貨單   eSmLf*\G  
demand draft 即期匯票   fku<,SV$O4  
demand note 即期票據   'xg Lt(  
demurrage charge 延期費   p >t#@Eu|  
deposit 存款   GU8sO@S5 #  
deposit slip 存款單   f\>M'{cV  
depreciation 折舊   =;&yd';k  
direct cost 直接成本   f/Bp.YwL  
direct labour 直接人工   @w!PaP  
director 董事   PJrtMAcKq  
discount 折扣   g5QZ0Qk
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discount on purchase 進貨折扣   } c}_<#I  
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