[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。   =](c7HEQf  
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acceptance 承兌   RfT#kh/5  
account 賬戶   %5_eos&<^)  
accountant 會計員   $E^#DjhRQ3  
accounting 會計   /WDz;,X  
accounting system 會計制度   |U_48
 
accounts payable 應付賬款   ?-FSDNQ  
accounts receivable 應收賬款   _+,2b:D:  
accumulated profits 累積利益   n7vLw7  
adjusting entry ?#123;整記錄   l|-TGjsX  
adjustment ?#123;整   5JbPB!5;  
administration expense 管理費用   Bc4{$sc"O  
advances 預付   p6V`b'*>  
advertising expense 廣告費   Ne]/ sQ0  
agency 代理   i\S } aCm  
agent 代理人   B;8YX>r  
agreement 契約   h(;qnV' c  
allotments 分配數   Zq|oj^  
allowance 津貼   ou44vKzS  
amalgamation 合併   O_f|R1G5z  
amortization 攤銷   Ng Kbf vt  
amortized cost 應攤成本   ^g,[#Rh  
annuities 年金   (n-8p6x(  
applied cost 已分配成本   ~'WvIA (  
applied expense 已分配費用   KJa?TwnC  
applied manufacturing expense 己分配製造費用   +a&-'`7g  
apportioned charge 攤派費用   +q ]  
appreciation 漲價   tUq* -9 V  
article of association 公司章程   FhB^E$r%  
assessment 課稅   M* W=v  
assets 資產   #R|M(Z">q  
attorney fee 律師費    ]{OEU]I@  
audit 審計   's$pr#V
  
auditor 審計員   jlER_I]  
average 平均數   )o[ O%b  
average cost 平均成本   I~S`'()J  
bad debt 壞賬   -A9 !Y{Z  
balance 餘額   'uUp1+  
balance sheet 資產負債表   O0"i>}g4  
bank account 銀行賬戶   (Jfi 3 m  
bank balance 銀行結存   ^(8 i``V  
bank charge 銀行手續費   FTt7o'U  
bank deposit 銀行存款   -p>KFHj6  
bank discount 銀行貼現   h*hV  
bank draft 銀行匯票   5(MWgC1  
bank loan 銀行借款   \%NhggS*  
bank overdraft 銀行透支    w\;=3C`  
bankers acceptance 銀行承兌   uLb- NxQ-  
bankruptcy 破產   !EM21Sc  
bearer 持票人   ,"PwN v  
beneficiary 受益人   f?F i{ m  
bequest 遺產   wC
BL1[~C  
bill 票據   "zw?AC6  
bill of exchange 匯票   *|Re,cY  
bill of lading 提單   k
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bills discounted 貼現票據   .c"UlOZ&w^  
bills payable 應付票據   'oTcx Jx  
bills receivable 應收票據   Pp GNA  
board of directors 董事會   R*TCoEKO  
bonds 債券   <_ */  
bonus 紅利   tZa)sbz  
book value 賬面價值   5d
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bookkeeper 簿記員   O6OP{sb  
bookkeeping 簿記   )1j~(C)E8  
branch office general ledger 支店往來賬戶    jjvm<;lv  
broker 經紀人   P1 (8foZA  
brought down 接前   ;0xCrE{l"  
brought forward 接上頁   &tD`~  
budget 預算  
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by-product 副產品   c ~YD|l  
by-product sales 副產品銷售   9;Wz;p  
capital 股本   VR_+/,~  
capital income 資本收益   q)
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capital outlay 資本支出   2O9dU 5b  
capital stock 股本   W\U zw,vI  
capital stock certificate 股票   ~A 8lvuw3  
carried down 移後   WGG|d)'@  
carried forward 移下頁   o^&; `XOd  
cash 現金   8+gx?pb  
cash account 現金賬戶   An[*J x  
cash in bank 存銀行現金   'cw0Fp
Q;  
cash on delivery 交貨收款   :v{$]wg  
cash on hand 庫存現金   9aZ3W<N`M  
cash payment 現金支付   92Ar0 j]  
cash purchase 現購   >Fx$Rty  
cash sale 現沽   v_c'n pC  
cashier 出?#123;員   ,l; &Tb=k  
cashiers check 本票   {yt]7^  
certificate of deposit 存款單折   r.i.w0B(  
certificate of indebtedness 借據   z8D
n<h  
certified check 保付支票   G:WMocyXI'  
certified public accountant 會計師   @dCu]0oNI  
charges 費用   o,\%c"mC  
charge for remittances 匯水手續費   l`I]eTo)^  
charter 營業執照   tx
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chartered accountant 會計師   FbFUZ^Zj  
chattles 動產   A$XjzTR  
check 支票   fws
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che stub 支票存根   7U.g4x|<  
closed account 己結清賬戶   Bf'jXM{-  
closing 結算   :jp?FF^j;  
closing entries 結賬紀錄   aGpRdF1;!  
closing stock 期末存貨   ~O1*]  
closing the book 結賬   & p_;&P_  
columnar journal 多欄日記賬   3<mv9U(  
combination 聯合   ~d5"<`<^o  
commission 佣金   +o'. !sRH  
commodity 商品   ziH2<@  
common stock 普通股   sgX}`JH?z  
company 公司   |!!E5osXq  
compensation 賠償   "E''ZBLO~  
compound interest 複利   -'}
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consignee 承銷人   RTY$oUqlZ  
consignment 寄銷   !+hX$_RT  
consignor 寄銷人   C4 Wdt  
consolidated balance sheet 合併資產負債表   Gzp)OHgJ  
consolidated profit and loss account 合併損益表   _L$)~},cT  
consolidation 合併   "apv)xdW  
construction cost 營建成本   '|XP}V0I  
construction revenue 營建收入   J yB>,t)  
contract 合同   )D[xY0Y~  
control account 統制賬戶   2{V|  
copyright 版權   U1q$B32  
corporation 公司   &PgdCijGq;  
cost 成本   TS[Z<m  
cost accounting 成本會計   :X4\4B*~  
cost of labour 勞工成本   dhVwS$O )  
cost of production 生產成本   *(>$4$9
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cost of manufacture 製造成本   *e>:K$r  
cost of sales 銷貨成本   zfo.S[R@  
cost price 成本價格   <M&]*|q>g%  
credit 貸方   (QRl -| +  
credit note 收款通知單   .<NXk"\!y  
creditor 債權人   "V^jAPDXb  
crossed check 橫線支票   I^ >zr.zA  
current account 往來活期賬戶   njq-
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current asset 流動資產   ,@!d%rL:4]  
current liability 流動負債   wcL0#[ )  
current profit and loss 本期損益   d.}rn"(z  
debit 借方   ,3n}*"K  
debt 債務   "LxJPt\  
debtor 債務人   C,<TAm  
deed 契據   hT]p8m aRZ  
deferred assets 遞延資產   X_YD[  
deferred liabilities 遞延負債   g8x8
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delivery 交貨   hy]AH)?pR  
delivery expense 送貨費   3)-#yOr  
delivery order 出貨單   +nZG!nP  
demand draft 即期匯票   [`b{eLCFX]  
demand note 即期票據   s24H.>Z  
demurrage charge 延期費   l|fd,  
deposit 存款   -qEr-[z  
deposit slip 存款單   3AL.UBj&}  
depreciation 折舊   *AA1e}R{B  
direct cost 直接成本   p{, fW k  
direct labour 直接人工   &%bX&;ECzf  
director 董事   5 O6MI4:  
discount 折扣   dog,vUu  
discount on purchase 進貨折扣   >lj3MNSH  
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