[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。   OPKX&)SE-  
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acceptance 承兌   Jr''S}@|x  
account 賬戶   6_XX[.%  
accountant 會計員   zLxWyPM0;  
accounting 會計   "X]ufZ7  
accounting system 會計制度   r<|\4zIo/  
accounts payable 應付賬款   jC\R 8_  
accounts receivable 應收賬款   snEkei|0  
accumulated profits 累積利益   ?: meix  
adjusting entry ?#123;整記錄   n]j(tP  
adjustment ?#123;整   H}U
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administration expense 管理費用   aY {.  
advances 預付   >_F&oA#  
advertising expense 廣告費   erqm=)  
agency 代理   YF:NRY[i  
agent 代理人   X&p-Ge1>z  
agreement 契約   RMi 2Ip  
allotments 分配數   \C<rg|  
allowance 津貼   qQ1m5_OD`z  
amalgamation 合併   D 'u+3  
amortization 攤銷   6B+ @76wH  
amortized cost 應攤成本   4a3f!G$  
annuities 年金   (c}0Sg  
applied cost 已分配成本   +Nza@B d  
applied expense 已分配費用   J,~)9Kh$  
applied manufacturing expense 己分配製造費用   )( m a  
apportioned charge 攤派費用   #%{\59/w  
appreciation 漲價   v5 9>  
article of association 公司章程   ]&r/
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assessment 課稅   '[juPI(!  
assets 資產   P' J_:\  
attorney fee 律師費   u8W*_;%:  
audit 審計   7=<PVJ*/  
auditor 審計員   d&ZwVF!  
average 平均數   C#r`oZS1  
average cost 平均成本   T\WNT #My  
bad debt 壞賬   !tbRqW6v  
balance 餘額   )0GnTB;5Z  
balance sheet 資產負債表   =Q|}7g8o  
bank account 銀行賬戶   _c(=>  
bank balance 銀行結存   l+N?:E$5=%  
bank charge 銀行手續費   9m'[52{o  
bank deposit 銀行存款   m+u>%Ys`  
bank discount 銀行貼現   zm~~mz A  
bank draft 銀行匯票   w_{z"VeD  
bank loan 銀行借款   wR4P0[  
bank overdraft 銀行透支   X
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bankers acceptance 銀行承兌   \E#r[9F{  
bankruptcy 破產   z%AIv%  
bearer 持票人   &FZe LIt  
beneficiary 受益人   nQP0<_S  
bequest 遺產   +(/Z=4;,[  
bill 票據   VAthQ<  
bill of exchange 匯票   43)9iDmJ8<  
bill of lading 提單   txgGL'  
bills discounted 貼現票據   xH f9N?  
bills payable 應付票據   pUwX cy<n  
bills receivable 應收票據   ^Qr P.l#pZ  
board of directors 董事會   3jn@ [ m  
bonds 債券   ( ou:"Y  
bonus 紅利   XWvs~Xw@  
book value 賬面價值   CX:^ ]wY  
bookkeeper 簿記員   QO?ha'Sl  
bookkeeping 簿記   54;iLL  
branch office general ledger 支店往來賬戶   UMX+h])#N  
broker 經紀人   6d.m@T6~  
brought down 接前   '^J/aV  
brought forward 接上頁   d,
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budget 預算   y$&a(S]  
by-product 副產品   QP;b\11m  
by-product sales 副產品銷售   ,-1$Vh@wM  
capital 股本   E:o:)h?$  
capital income 資本收益   /~^I]D  
capital outlay 資本支出   PRLV1o1#  
capital stock 股本   XVLuhwi  
capital stock certificate 股票   %1<p1u'r?#  
carried down 移後   FEZ6X  
carried forward 移下頁   F*w|/-e  
cash 現金   _Pz3QsV9  
cash account 現金賬戶   0!VLPA:  
cash in bank 存銀行現金   !Q3Snu=  
cash on delivery 交貨收款   `MwQ6%lf  
cash on hand 庫存現金   ZB2'm3'bh  
cash payment 現金支付   c@^:tB  
cash purchase 現購   %<"11;0tp  
cash sale 現沽   5HIpoj;\(  
cashier 出?#123;員   WV@Tm$
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cashiers check 本票   FezW/+D  
certificate of deposit 存款單折   G9
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certificate of indebtedness 借據   M+E5PZ|_  
certified check 保付支票   E5t+;vL~  
certified public accountant 會計師   Y) h%<J  
charges 費用   oto od  
charge for remittances 匯水手續費   ]p*) PpIl  
charter 營業執照   B0 I
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chartered accountant 會計師   y;Zfz~z  
chattles 動產   Z+dR(9otH3  
check 支票   tZ
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che stub 支票存根   YJ^ lM\/<  
closed account 己結清賬戶   mc+wRx  
closing 結算   M$W#Q\<*#r  
closing entries 結賬紀錄   ?|7+cz$g  
closing stock 期末存貨   :I'Ezxv|  
closing the book 結賬   F=om^6G%X5  
columnar journal 多欄日記賬   PM.SEzhm  
combination 聯合   D+)=bPMe  
commission 佣金   j~E +6 f\  
commodity 商品   A]+h<Y~}  
common stock 普通股   eE{L>u  
company 公司   f0`' i[  
compensation 賠償   :|M/+XPu  
compound interest 複利   r^E]GDz  
consignee 承銷人   9$,gTU_a  
consignment 寄銷   u,akEvH~a  
consignor 寄銷人   ?R]y}6P$  
consolidated balance sheet 合併資產負債表   WhZaq  
consolidated profit and loss account 合併損益表   h*KHEg"+  
consolidation 合併   yUW&Wgc=:  
construction cost 營建成本   "k<:a2R  
construction revenue 營建收入   VqL 5 f  
contract 合同   |3s&Y`x-D  
control account 統制賬戶   euhZ4+  
copyright 版權   J4}\V$ysN  
corporation 公司   rH9}nL  
cost 成本   :2pBv#\"qk  
cost accounting 成本會計   -k <9v.:  
cost of labour 勞工成本   E)JyKm.  
cost of production 生產成本   Di'u%r  
cost of manufacture 製造成本   iHn!KV  
cost of sales 銷貨成本   0Mu8ZVI{  
cost price 成本價格   1mJ_I|98  
credit 貸方   Hm VTfH'  
credit note 收款通知單   @5jG
  
creditor 債權人   @sHw+to|p)  
crossed check 橫線支票   ~Ex.
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current account 往來活期賬戶   ewrWSffe  
current asset 流動資產   n]DNxC@b  
current liability 流動負債   9I\3T6&tr  
current profit and loss 本期損益   eqZ+n o  
debit 借方   nbASpa(  
debt 債務   (Q5@MfK`  
debtor 債務人   O_Rcd&<mr  
deed 契據   &@HNz6KO  
deferred assets 遞延資產   +z=%89GJ  
deferred liabilities 遞延負債   PGPbpl&\t  
delivery 交貨   o~x39  
delivery expense 送貨費   cN WcNMm  
delivery order 出貨單   N4H+_g|  
demand draft 即期匯票   >I& jurU#  
demand note 即期票據   R==cz^#  
demurrage charge 延期費   e ?| URW  
deposit 存款   2d2@J{  
deposit slip 存款單   48CI8[T  
depreciation 折舊   ZSRRlkU  
direct cost 直接成本   %L  j0  
direct labour 直接人工   9*|3E"Vr  
director 董事   
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discount 折扣   ZjZhz`  
discount on purchase 進貨折扣   'dc+M9u)_q  
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