[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。   WV!qG6\W  
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acceptance 承兌   oabc=N!7
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account 賬戶   l
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accountant 會計員   S*],18z?  
accounting 會計   _)Q)tOW  
accounting system 會計制度   O^|dc =  
accounts payable 應付賬款  
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accounts receivable 應收賬款   ~YOwg\w^  
accumulated profits 累積利益   NY\q  
adjusting entry ?#123;整記錄   xn1  
adjustment ?#123;整   WM NcPHcj  
administration expense 管理費用   oEU %"  
advances 預付   EP&iG%(k  
advertising expense 廣告費   !Sfy'v.  
agency 代理   q17c)]<"  
agent 代理人   <~t38|Ff@  
agreement 契約   Jf@M>BT^A  
allotments 分配數   \v{tK;  
allowance 津貼   <i"U%Ds(  
amalgamation 合併  
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amortization 攤銷   "DM$FRI0  
amortized cost 應攤成本   &Qy_= -]  
annuities 年金   MFcN.M  
applied cost 已分配成本   FOgF'!K  
applied expense 已分配費用   sXOGI v  
applied manufacturing expense 己分配製造費用   q.FgX  
apportioned charge 攤派費用   w|gtb~oh  
appreciation 漲價   #o_`$' >  
article of association 公司章程   ~PP*k QZlJ  
assessment 課稅   zg2A$Fd[j  
assets 資產   AZz }  
attorney fee 律師費   Sx+.<]t2A  
audit 審計   :.f =>s]  
auditor 審計員   _H>ABo  
average 平均數   Q*Per;%J  
average cost 平均成本   23@e?A=C  
bad debt 壞賬   pbKDtqSnz  
balance 餘額   Fh9` 8  
balance sheet 資產負債表   6tB-  
bank account 銀行賬戶   Um]>B`."wK  
bank balance 銀行結存   w'K\}G~  
bank charge 銀行手續費   mza1Q~<  
bank deposit 銀行存款   x0@J~ _0  
bank discount 銀行貼現   ZN-J!e"`  
bank draft 銀行匯票   .]0B=w* Z  
bank loan 銀行借款   /lkIbmV  
bank overdraft 銀行透支   lidzs<W-fW  
bankers acceptance 銀行承兌   2+ F34  
bankruptcy 破產   {EGiGwpf  
bearer 持票人   q0{KYWOvk  
beneficiary 受益人   rcMVYSj0  
bequest 遺產   > n
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bill 票據   GiJ|5"  
bill of exchange 匯票   Q\&FuU  
bill of lading 提單   @|(mR-Jj  
bills discounted 貼現票據   db`xlvrCY  
bills payable 應付票據  
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bills receivable 應收票據   A U9Y0<  
board of directors 董事會   5t#+UR  
bonds 債券   I0P)DR  
bonus 紅利   o$oW-U  
book value 賬面價值   SdBv?`u|g  
bookkeeper 簿記員   csz/[*  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   q]YPDdR#  
broker 經紀人   db$Th=s[  
brought down 接前   &H$ 3`"p5u  
brought forward 接上頁   z kQV$n{  
budget 預算   ))|Wm}  
by-product 副產品   K#H}=Y A  
by-product sales 副產品銷售   4YM!SE-I  
capital 股本   Or= [2@Wg  
capital income 資本收益   5p}Y6Lc\j  
capital outlay 資本支出   &1Y

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capital stock 股本   5:/ zbt\C  
capital stock certificate 股票   s$css{(ek  
carried down 移後   ]#P9.c_}  
carried forward 移下頁   (xpj?zlmM  
cash 現金   _7#Ng@#\  
cash account 現金賬戶   ]c]rIOTN  
cash in bank 存銀行現金   Wz}RJC7p  
cash on delivery 交貨收款   _}R?&yO  
cash on hand 庫存現金   v]\io# 
 
cash payment 現金支付   B =@BYqiY  
cash purchase 現購   }tv%  
cash sale 現沽   2ikY
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cashier 出?#123;員   S. rlF1`  
cashiers check 本票   Da*=uW9  
certificate of deposit 存款單折   zOD5a=[1  
certificate of indebtedness 借據   |E-/b6G  
certified check 保付支票   +gqtW86  
certified public accountant 會計師   -FV$Sne  
charges 費用   2%U)y;$m2  
charge for remittances 匯水手續費   #-dfG
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charter 營業執照   |ybW  
chartered accountant 會計師   DKgwi'R  
chattles 動產   MEMD8:['  
check 支票   a c"Pn? q  
che stub 支票存根   Og[NRd +  
closed account 己結清賬戶   =G3O7\KmH  
closing 結算  
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closing entries 結賬紀錄   Wm$(b2t  
closing stock 期末存貨   90L ,.  
closing the book 結賬   #D M%_HXDi  
columnar journal 多欄日記賬   %7%7 W*0d
 
combination 聯合   eKi/Mt  
commission 佣金   l{F^"_
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commodity 商品   R}njFQvS)  
common stock 普通股   i <0H W  
company 公司   {$z)7s  
compensation 賠償   < .&t'W  
compound interest 複利   c;c'E&9P]  
consignee 承銷人   M-1 VB5  
consignment 寄銷   P/snzm|@  
consignor 寄銷人   gXN#<g,:^  
consolidated balance sheet 合併資產負債表   qawb9Iud0  
consolidated profit and loss account 合併損益表   p>4$&-  
consolidation 合併   qYv/" 1  
construction cost 營建成本   w^MU$ubx  
construction revenue 營建收入   j_S///  
contract 合同   \U;4\  
control account 統制賬戶   48dIh\TH"  
copyright 版權   ks|[`FH  
corporation 公司   jV Yt=j*"V  
cost 成本  
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cost accounting 成本會計   Y)^qF)v,d  
cost of labour 勞工成本   }YJ(|z""  
cost of production 生產成本   !]1X0wo\  
cost of manufacture 製造成本   (,1}P  
cost of sales 銷貨成本   5W"&$6vj  
cost price 成本價格   =H&{*Ja  
credit 貸方   {3=M-U~r  
credit note 收款通知單   r&sm&4)p-5  
creditor 債權人   _j{^I^P  
crossed check 橫線支票   sv`+?hjG  
current account 往來活期賬戶   .;j}:<  
current asset 流動資產   rFJ(t7\9h  
current liability 流動負債   QX}O{LQR  
current profit and loss 本期損益   ~EJVlji  
debit 借方   2w)[1s[  
debt 債務   2mUq$kws  
debtor 債務人   4i0~t~vDpr  
deed 契據   >zcR ?PPs  
deferred assets 遞延資產   |9>?{ B\a  
deferred liabilities 遞延負債   y
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delivery 交貨   R2{y1b$l  
delivery expense 送貨費    8a{S*  
delivery order 出貨單   vi?{H*H4c  
demand draft 即期匯票   .OFwGOL%  
demand note 即期票據   iaXpe
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demurrage charge 延期費   yZ?|u57  
deposit 存款   dqwCyYC  
deposit slip 存款單   j2O?]M  
depreciation 折舊   mlC_E)Ed5  
direct cost 直接成本   fNb2>1  
direct labour 直接人工   P.^%8L  
director 董事   R'RLF =  
discount 折扣   vg@kPuOiO  
discount on purchase 進貨折扣   ;Zfglid  
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