[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。   (Z),gxt  
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acceptance 承兌   ^h[6{F~J  
account 賬戶   K.Xy:l*z  
accountant 會計員   7>Scf  
accounting 會計   L AQ@y-K3  
accounting system 會計制度   "Lp .*o  
accounts payable 應付賬款   'n &p5%  
accounts receivable 應收賬款   EmN VQ1w  
accumulated profits 累積利益   I,?NYIG"(  
adjusting entry ?#123;整記錄   tr0b#4  
adjustment ?#123;整   |+c z\+  
administration expense 管理費用   `Y&`2WZ ~  
advances 預付    9[eiN  
advertising expense 廣告費   fv;Q*; oC&  
agency 代理   `Skvqo(5:  
agent 代理人   Y+-yIMt$r  
agreement 契約   s9?mX@>h  
allotments 分配數   ,1]UOQ>AP  
allowance 津貼   CmU@8-1  
amalgamation 合併   XcJ5K Tn  
amortization 攤銷   )UR$VL  
amortized cost 應攤成本   `G\ qGllX  
annuities 年金   VfnL-bDGV  
applied cost 已分配成本   b_x!m{  
applied expense 已分配費用   V.~kG ,Ht  
applied manufacturing expense 己分配製造費用   jFSR+mP!  
apportioned charge 攤派費用   t[|oSF#i  
appreciation 漲價   CsR[@&n'  
article of association 公司章程   uYC^&siS<s  
assessment 課稅   i~!g9 o(  
assets 資產   ql?w6qFs]  
attorney fee 律師費   N.|F8b]v  
audit 審計   a *M|_&MH*  
auditor 審計員   m$8siF{<q  
average 平均數   *DJsY/9d}'  
average cost 平均成本   1g;2e##)  
bad debt 壞賬   ,N$Q']Td  
balance 餘額   !r/i<~'Bx  
balance sheet 資產負債表   Q2fxsa[  
bank account 銀行賬戶   H1N@E}>|  
bank balance 銀行結存   u(9pRr L  
bank charge 銀行手續費   P]+B}))  
bank deposit 銀行存款   @rhS[^1wi+  
bank discount 銀行貼現   Y.m1d?H 1  
bank draft 銀行匯票   frcAXh9  
bank loan 銀行借款   F8%^Ed~@  
bank overdraft 銀行透支   1j2U,_-  
bankers acceptance 銀行承兌   h,[L6-n  
bankruptcy 破產   W{NWF[l8O?  
bearer 持票人   igu1s}F  
beneficiary 受益人   $QiMA,  
bequest 遺產   `xM*cJTZ  
bill 票據   8@3=SO  
bill of exchange 匯票   F}Zg3#  
bill of lading 提單   iwnGWGcuS  
bills discounted 貼現票據   Y{dSQ|xz^  
bills payable 應付票據   AbNr]w&pXC  
bills receivable 應收票據   W6?=9].gc  
board of directors 董事會   p\zqZ=s  
bonds 債券   L=(-BYS  
bonus 紅利   g$Tsht(rHD  
book value 賬面價值   AQ-PHv  
bookkeeper 簿記員   u6C_*i{2  
bookkeeping 簿記   lBP?7`U  
branch office general ledger 支店往來賬戶   shw?_#?1dy  
broker 經紀人   'DW|a  
brought down 接前   ;adZ*'6u  
brought forward 接上頁   V lZ+x)E  
budget 預算   ]ZLF=  
by-product 副產品   w5Fk#zJv  
by-product sales 副產品銷售   0\i\G|5  
capital 股本   Z|K HF"  
capital income 資本收益   P$'PB*5d|  
capital outlay 資本支出   PTHxvml  
capital stock 股本   f@sC~A. 9\  
capital stock certificate 股票   -~z@W3\  
carried down 移後   ]Zb9F[  
carried forward 移下頁   t__f=QB/  
cash 現金   05F/& +V  
cash account 現金賬戶   zFOtOz`9H  
cash in bank 存銀行現金   :V(C+bm *  
cash on delivery 交貨收款   :h,}yBJ1L  
cash on hand 庫存現金   b GSj?t9/  
cash payment 現金支付   Vg62HZ |  
cash purchase 現購   G)0 4'|W  
cash sale 現沽   o?]Q&,tO  
cashier 出?#123;員   PE{<'K\g  
cashiers check 本票   +.djC
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certificate of deposit 存款單折   6$#,$aO  
certificate of indebtedness 借據   "1|geO|  
certified check 保付支票    +At[[  
certified public accountant 會計師   %lbvK^  
charges 費用   H@- GYX"4  
charge for remittances 匯水手續費   )EMlGM'2q  
charter 營業執照   :X":>M;;+  
chartered accountant 會計師   o2|#_tGNUy  
chattles 動產   h]@'M1D%  
check 支票   Q'U!  
che stub 支票存根   f)vnm*&-  
closed account 己結清賬戶   \=({T_j4  
closing 結算   4UbqYl3|a  
closing entries 結賬紀錄   0SD'&   
closing stock 期末存貨   @Mg&T
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closing the book 結賬   ,'C*?mms  
columnar journal 多欄日記賬   8Z}%,G*n  
combination 聯合   y ;mk]  
commission 佣金   (KO]>!t  
commodity 商品   @oY+b!L  
common stock 普通股   86LE )z  
company 公司   @nqM
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compensation 賠償   'xd8rN%T  
compound interest 複利   2KO`+
  
consignee 承銷人   FVNTE+LW  
consignment 寄銷   HH6n3c!:mm  
consignor 寄銷人   _G)A$6weU  
consolidated balance sheet 合併資產負債表   yIiVhI?X  
consolidated profit and loss account 合併損益表   !4v>|tq!  
consolidation 合併   +Zi+ /9Z(H  
construction cost 營建成本   xd `MEOY  
construction revenue 營建收入   #n&/v'!\  
contract 合同   q4X(_t  
control account 統制賬戶   !Th5x2  
copyright 版權   1N65 M=)  
corporation 公司   7r:&%?2:g  
cost 成本   xi"ff.  
cost accounting 成本會計   Q~.t8g/  
cost of labour 勞工成本   x+~!M:fAc9  
cost of production 生產成本   B0 A`@9  
cost of manufacture 製造成本   /0>'Z zjV,  
cost of sales 銷貨成本   ,XscO7  
cost price 成本價格   d@^%fVhG  
credit 貸方   AP z"k?D0  
credit note 收款通知單   7Wv.-LD6  
creditor 債權人   W*iTg%a\k  
crossed check 橫線支票   ZweAY.]e  
current account 往來活期賬戶   ;k0 Jl0[}  
current asset 流動資產   kE6/
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current liability 流動負債   erv94acq  
current profit and loss 本期損益   .[eC w  
debit 借方   m|B)A"Sm  
debt 債務   Dl~(NLM  
debtor 債務人   NsS;d^%I  
deed 契據   ;jx[ +  
deferred assets 遞延資產   b IxH0=f  
deferred liabilities 遞延負債   P )oNNY6}  
delivery 交貨   5'DY)s-K  
delivery expense 送貨費   o6w8Y/VPu  
delivery order 出貨單   #oiU|>3Y  
demand draft 即期匯票   s[eSPSFZ  
demand note 即期票據   f.j
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demurrage charge 延期費   \^pc"?Rc  
deposit 存款   #c'B2Jn  
deposit slip 存款單   gP|-A`y  
depreciation 折舊   *[i49X&rd  
direct cost 直接成本   JXRU9`3)A  
direct labour 直接人工   sWse (_2  
director 董事   bLWY Tj  
discount 折扣   m<#^c?u  
discount on purchase 進貨折扣   T
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