[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。   ! daXF&q  
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acceptance 承兌   ChmPO|2F  
account 賬戶   $C^94$W  
accountant 會計員   ]u2!)vZh'  
accounting 會計   JrCm >0g  
accounting system 會計制度   Pf@8C{I  
accounts payable 應付賬款   npbNUKdz  
accounts receivable 應收賬款   trgj]|?M  
accumulated profits 累積利益   {f3T !e{  
adjusting entry ?#123;整記錄   ,|T   
adjustment ?#123;整   )+cP8$n6L  
administration expense 管理費用   Dc BTW+  
advances 預付   SjG=H
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advertising expense 廣告費   $&lS7}  
agency 代理   *,pG4kh!  
agent 代理人   F=d#$-yg  
agreement 契約   })T_D\2M  
allotments 分配數   bU_9GGG|  
allowance 津貼   O]lWaiR`  
amalgamation 合併   s*(Y<Ap7d  
amortization 攤銷   hc~--[1c:  
amortized cost 應攤成本   M}M.  
annuities 年金   E!3W_:Bs  
applied cost 已分配成本   6,s@>8n  
applied expense 已分配費用   3haY{CEr  
applied manufacturing expense 己分配製造費用   LFg<j1Gk`  
apportioned charge 攤派費用   rD<@$KpP  
appreciation 漲價   yuKfhg7  
article of association 公司章程   O!/J2SfuDH  
assessment 課稅   p,ZubRJ"  
assets 資產   2eb :(D7Cq  
attorney fee 律師費   Mgf80r=  
audit 審計   J/RUKhs/  
auditor 審計員   `2S%l,>)#  
average 平均數   d [K56wbpx  
average cost 平均成本   ;:"~utL7  
bad debt 壞賬   n;O 3.2  
balance 餘額   "L{;=-e  
balance sheet 資產負債表   Ak>RLD25_  
bank account 銀行賬戶   E})PNf;  
bank balance 銀行結存   : <m0 GG  
bank charge 銀行手續費   L>pP3[~DV  
bank deposit 銀行存款   yUNl)E  
bank discount 銀行貼現   1N:eM/a  
bank draft 銀行匯票   O^sgUT1O  
bank loan 銀行借款   ^B]M- XG  
bank overdraft 銀行透支   Z@~8iAgE  
bankers acceptance 銀行承兌   )`;?%
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bankruptcy 破產   x?Q;o+2v  
bearer 持票人   [f- #pew  
beneficiary 受益人   S}*#$naK  
bequest 遺產   51&wH  
bill 票據   B;?a. 81~  
bill of exchange 匯票   5/neV&VcB  
bill of lading 提單   b/ ~&M+)  
bills discounted 貼現票據   bumS>:
 
bills payable 應付票據   KDHR}`  
bills receivable 應收票據   d{9jd{ _#G  
board of directors 董事會   {N7,=(-2=  
bonds 債券   &=_YL  
bonus 紅利   %;n y  
book value 賬面價值   l^"g
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bookkeeper 簿記員   !cWKY\lpv  
bookkeeping 簿記   Q.vtU%T  
branch office general ledger 支店往來賬戶   o7hjx hmC  
broker 經紀人   ){8^l0b  
brought down 接前   +a;:7[%&  
brought forward 接上頁   p/SJt0  
budget 預算   dL[mX .j"  
by-product 副產品   s_EiA _  
by-product sales 副產品銷售   [.3M>,)+-  
capital 股本   5n?fZ?6(  
capital income 資本收益   Lo9+#ITyx  
capital outlay 資本支出   #[Ns\%Ri0  
capital stock 股本   K$f~Fft  
capital stock certificate 股票   J#'c+\B<2X  
carried down 移後   2b3x
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carried forward 移下頁   ,X9Y/S l  
cash 現金   W 4 )^8/  
cash account 現金賬戶   3%k@,Vvt  
cash in bank 存銀行現金   L88
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cash on delivery 交貨收款   b:W]L3Z8  
cash on hand 庫存現金   s}/YcU
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cash payment 現金支付   oh,
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cash purchase 現購  
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cash sale 現沽   !k%Vw18  
cashier 出?#123;員   O+z-6:`  
cashiers check 本票   |)GE7y0Q  
certificate of deposit 存款單折   u3ce\  
certificate of indebtedness 借據   3}Uae#oy  
certified check 保付支票   4sROMk=l
  
certified public accountant 會計師   5?6ATP:[  
charges 費用   [Zgy,j\\  
charge for remittances 匯水手續費   S(/@.gI:f  
charter 營業執照   [,G]#<G?q  
chartered accountant 會計師   nD E5A  
chattles 動產   oX!s u  
check 支票   %~$4[,=  
che stub 支票存根   q
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closed account 己結清賬戶   4[rD|  
closing 結算   +O9l@X$l=  
closing entries 結賬紀錄   vhKeW(z  
closing stock 期末存貨   sveFxI  
closing the book 結賬   D~8f6Ko"m  
columnar journal 多欄日記賬   31J7# S2  
combination 聯合   ;jI\MZ~l\  
commission 佣金   1!BV]&,[  
commodity 商品   6n;ewl}  
common stock 普通股   v)rN]b]  
company 公司   Ntg#-_]  
compensation 賠償   AF **@ iG  
compound interest 複利   */?L_\7  
consignee 承銷人   x$6-7<p  
consignment 寄銷   4!iS"QH?;^  
consignor 寄銷人   m,]Tl;f  
consolidated balance sheet 合併資產負債表   .DCp)&m l;  
consolidated profit and loss account 合併損益表   ^3AJYu  
consolidation 合併   e`8z1r  
construction cost 營建成本   b]CJf8'u  
construction revenue 營建收入   P,tN
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contract 合同   <6-(a;T!7  
control account 統制賬戶   0.&gm@A~c$  
copyright 版權   Dt.OZ4w5  
corporation 公司   `M"b L|[R  
cost 成本   ZYu^Q6b3  
cost accounting 成本會計   x"U/M?l  
cost of labour 勞工成本   V
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cost of production 生產成本   AB+Zc ]  
cost of manufacture 製造成本   SLZv`  
cost of sales 銷貨成本   lL%7lO
 
cost price 成本價格   28Q`O$=v  
credit 貸方   KasOh"W.P  
credit note 收款通知單   {`l]RIig  
creditor 債權人  
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crossed check 橫線支票   OJkPlDym  
current account 往來活期賬戶   I%{U~   
current asset 流動資產   XTHrf'BU  
current liability 流動負債   N9{ivq|fO  
current profit and loss 本期損益   0Wv9K~F  
debit 借方   *GD 1[:  
debt 債務   KLAnW#  
debtor 債務人   (;Lz`r'  
deed 契據   d5sGt#   
deferred assets 遞延資產   -c|O!Lc-  
deferred liabilities 遞延負債   cDE?Xo'!  
delivery 交貨   lywcT
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delivery expense 送貨費   Zj`eR\7~  
delivery order 出貨單   c WK@O>  
demand draft 即期匯票   )?Jj#HtW  
demand note 即期票據   5Ko
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demurrage charge 延期費   Oi l>bv8  
deposit 存款   X2sK<Qluql  
deposit slip 存款單   RAf+%h*  
depreciation 折舊   zXVQLz5  
direct cost 直接成本   0ZPPt(7  
direct labour 直接人工   unjo&  
director 董事   kl2]#G(  
discount 折扣   &+%CC  
discount on purchase 進貨折扣   P\SD_8  
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