[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。   @UCGsw  
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acceptance 承兌   5o 4\Jwt  
account 賬戶   dd#=_xe  
accountant 會計員   rmS.$h@7 m  
accounting 會計    ")MjR1p  
accounting system 會計制度   nqNL[w6{  
accounts payable 應付賬款   j:# wt70  
accounts receivable 應收賬款   Eg&xIyRmm  
accumulated profits 累積利益   VMPBM:kG  
adjusting entry ?#123;整記錄   'M>QA"*48E  
adjustment ?#123;整   /EF0~iy  
administration expense 管理費用   {.=089`{  
advances 預付   u}ULb F  
advertising expense 廣告費   n$RhD93  
agency 代理   6?I,sZW  
agent 代理人   v#1}( hb  
agreement 契約   4RCD< 7  
allotments 分配數   I8 ;xuutc  
allowance 津貼   p|!5G&O,  
amalgamation 合併   od=%8z  
amortization 攤銷   2Wwzcvs@  
amortized cost 應攤成本   fgrflW$  
annuities 年金   xj8yQ Y1  
applied cost 已分配成本   .)L%AN f  
applied expense 已分配費用   Z<L|WRe  
applied manufacturing expense 己分配製造費用   04ZP\  
apportioned charge 攤派費用   \ ng!qN  
appreciation 漲價   Fk(nf9M%  
article of association 公司章程   coa+@g,w7#  
assessment 課稅   [B<htD&  
assets 資產   iNj*Gj  
attorney fee 律師費   ctI
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audit 審計   g=*'kj7c3  
auditor 審計員   P2la/jN  
average 平均數   {k BHZ$/  
average cost 平均成本   7A6Qrfw  
bad debt 壞賬   ]fxYSm  
balance 餘額   n~ w.\939@  
balance sheet 資產負債表   |^l17veA@  
bank account 銀行賬戶   HRQ3v`P.  
bank balance 銀行結存   in
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bank charge 銀行手續費   'cp
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bank deposit 銀行存款   2F5
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bank discount 銀行貼現   u={A4A#  
bank draft 銀行匯票   EWz,K]_'  
bank loan 銀行借款   s{g^K#BoFi  
bank overdraft 銀行透支   4FwtC"G3
 
bankers acceptance 銀行承兌   i'bviD  
bankruptcy 破產   3|++2Z{},  
bearer 持票人   KZea
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beneficiary 受益人   PB[Y^q
 
bequest 遺產   s=KK
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bill 票據   V46=48K.  
bill of exchange 匯票   m2sf]-?Y  
bill of lading 提單   DIAHIV<  
bills discounted 貼現票據   9):h %o  
bills payable 應付票據   6gr?#D -F  
bills receivable 應收票據   =74yhPAW  
board of directors 董事會   hYvWD.c}  
bonds 債券   6KH&-ffd  
bonus 紅利   {
$ a $m  
book value 賬面價值   h7? uM^p  
bookkeeper 簿記員   76IjM4&a  
bookkeeping 簿記   tJ3Hg8;  
branch office general ledger 支店往來賬戶   B}?$kp  
broker 經紀人   ~)fd+~4L  
brought down 接前   "UM*(&  
brought forward 接上頁   V^S` d8?  
budget 預算   tBB\^xq:  
by-product 副產品   PxAUsY  
by-product sales 副產品銷售   N byc,a[o  
capital 股本   ,ma4bqRMc  
capital income 資本收益   %[l#S*)~  
capital outlay 資本支出   au+6ook
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capital stock 股本   xZ\`f-zL  
capital stock certificate 股票   }c]u'a!4  
carried down 移後   qI=j >x  
carried forward 移下頁   V
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cash 現金   (Zi,~Wqm$  
cash account 現金賬戶   "|,;~k1  
cash in bank 存銀行現金   [}*xxy   
cash on delivery 交貨收款   .\rJ|HpZ1J  
cash on hand 庫存現金   K?J?]VCw  
cash payment 現金支付   |'+ [ '  
cash purchase 現購   R?Ys%~5  
cash sale 現沽   d,V]j-  
cashier 出?#123;員   E9N.b.Q)  
cashiers check 本票   +M s`C)f  
certificate of deposit 存款單折   w~a_FGYX  
certificate of indebtedness 借據   GZx?vSoHh  
certified check 保付支票   ^`*p;&(K\^  
certified public accountant 會計師   )O:T\{7+  
charges 費用   ZHN}:W/p  
charge for remittances 匯水手續費   e$Npo<u  
charter 營業執照   o0&pSCK  
chartered accountant 會計師   1RU+d.&D  
chattles 動產   b^dBX  
check 支票   o0B3
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che stub 支票存根   .}*_NU   
closed account 己結清賬戶   k62KZ5| D  
closing 結算   w~|z0;hC  
closing entries 結賬紀錄   u^X,ASkQ  
closing stock 期末存貨   C<B1zgX  
closing the book 結賬   G5Z_[Q~z  
columnar journal 多欄日記賬   {8im{]8_  
combination 聯合   _ry7[/)  
commission 佣金   q% pjY  
commodity 商品   >XU93 )CX  
common stock 普通股   iS#m{1m$$  
company 公司   Kc#42C;t/  
compensation 賠償   g@s'-8}X^  
compound interest 複利   p}K\rpvJpu  
consignee 承銷人   >sZ207*  
consignment 寄銷   -Izc-W  
consignor 寄銷人   :ySQ[AJ"  
consolidated balance sheet 合併資產負債表   Hphfqdh0`  
consolidated profit and loss account 合併損益表   o4d[LV4DS  
consolidation 合併   j"J[dlm2M  
construction cost 營建成本   8 aC]" C  
construction revenue 營建收入   *<IQ+oat,a  
contract 合同   ?S0gazZm
 
control account 統制賬戶   \EC7*a0  
copyright 版權   s]@k,
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corporation 公司   &h67LMD!  
cost 成本   #fkOm Y7X  
cost accounting 成本會計   yq,%ey8  
cost of labour 勞工成本   O ]Stf7]%;  
cost of production 生產成本   .#wU+t>  
cost of manufacture 製造成本   ZnXq+^Z4  
cost of sales 銷貨成本   1v"r8=Wt  
cost price 成本價格   FZJyqqA$_  
credit 貸方   YA'_Ba(v)  
credit note 收款通知單   =k|hH~  
creditor 債權人   (. J8Q  
crossed check 橫線支票   W:XN!  
current account 往來活期賬戶   KGq4tlM6  
current asset 流動資產   ?D]qw4J  
current liability 流動負債   $P7G,0-  
current profit and loss 本期損益   AOVoOd+6  
debit 借方   dq U.2~9  
debt 債務   h 1`yW#%  
debtor 債務人   |@lVFEl]  
deed 契據   u4,b%h.  
deferred assets 遞延資產   N \Wd0b  
deferred liabilities 遞延負債   [-*8S1  
delivery 交貨   (g 9G!I   
delivery expense 送貨費   B'` jdyaE9  
delivery order 出貨單   %m0x]  
demand draft 即期匯票   qW(_0<E  
demand note 即期票據   }y P98N5o  
demurrage charge 延期費   sXmo.{Ayb  
deposit 存款   {I~[a#^  
deposit slip 存款單   EHC^ [5  
depreciation 折舊   @[] A&)B  
direct cost 直接成本   VN[i ;4o:|  
direct labour 直接人工   9CW
8l0  
director 董事   YkqauyV^  
discount 折扣   v*.#LJEm  
discount on purchase 進貨折扣   76M`{m  
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