[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。   &L,zh{Mp  
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acceptance 承兌   X I\zEXO  
account 賬戶   n&=3Knbd@d  
accountant 會計員   L$7 NT}L  
accounting 會計   {Slc6$  
accounting system 會計制度   O $uXQ.r  
accounts payable 應付賬款   ~S)o('  
accounts receivable 應收賬款   ![Z'jCpy  
accumulated profits 累積利益   !o2lB^e8  
adjusting entry ?#123;整記錄    F>,kKR-  
adjustment ?#123;整   6R1){,8  
administration expense 管理費用   'vT XR_D  
advances 預付   RYDV60*O6  
advertising expense 廣告費   Wyf+xr'Ky  
agency 代理   ~xqRCf{8  
agent 代理人   vV:eU-a  
agreement 契約   S(jbPQT  
allotments 分配數   N^A&DrMF  
allowance 津貼   z#*w Na&@[  
amalgamation 合併   yZbO{PMr  
amortization 攤銷  
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amortized cost 應攤成本   ]R/VE
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annuities 年金   ]sJWiIe.  
applied cost 已分配成本   }tT"vCu  
applied expense 已分配費用   ba^cw}5  
applied manufacturing expense 己分配製造費用   a!}.l< )  
apportioned charge 攤派費用   ^1M:wXr  
appreciation 漲價   _8b)Xx@5  
article of association 公司章程   WC,&p  
assessment 課稅   0t<]Uf  
assets 資產   yzt6   
attorney fee 律師費   :e:jILQ[  
audit 審計   |a#4  
auditor 審計員   M NNPBE  
average 平均數   A, rgN;5fb  
average cost 平均成本   5_b`QO  
bad debt 壞賬   =h^cfyj  
balance 餘額   3Xa
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balance sheet 資產負債表   RuDn1h#u{  
bank account 銀行賬戶   S+A'\{f  
bank balance 銀行結存   ZKyK#\v<  
bank charge 銀行手續費   Q+E%"`3V4l  
bank deposit 銀行存款   nmp(%;<exN  
bank discount 銀行貼現   VL"!.^'c  
bank draft 銀行匯票   ,9gyHQ~  
bank loan 銀行借款   IC>OxYg*  
bank overdraft 銀行透支   gT*0WgB  
bankers acceptance 銀行承兌   ce&)djC7U  
bankruptcy 破產   vRYQ4B4o  
bearer 持票人   #P$=P2o  
beneficiary 受益人   dIe-z7x  
bequest 遺產   7f_4qb8  
bill 票據   LX[J6YKR  
bill of exchange 匯票   a0OH  
bill of lading 提單    B\1F  
bills discounted 貼現票據   *yOpMxE  
bills payable 應付票據   u^SXg dj  
bills receivable 應收票據   Ia$&SS)K  
board of directors 董事會   KHKf+^uu  
bonds 債券   Z3Os9X9p  
bonus 紅利   w~QUG^0Fx  
book value 賬面價值   oqHI `Tu  
bookkeeper 簿記員   Oz!#);v  
bookkeeping 簿記   8 ZD1}58U4  
branch office general ledger 支店往來賬戶   (L_txd4  
broker 經紀人   {`BC$V  
brought down 接前   ]kx)/n-K  
brought forward 接上頁   kPF[E5  
budget 預算   :)X?ML?  
by-product 副產品   LJDX6]4n  
by-product sales 副產品銷售   Ath^UKO"  
capital 股本   S#dkJu]]#  
capital income 資本收益   g nJe!E  
capital outlay 資本支出   gE]) z*tqX  
capital stock 股本   " &'
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capital stock certificate 股票   $A,fO~  
carried down 移後   S', i  
carried forward 移下頁   R:kNAtK  
cash 現金   /~V.qisZ  
cash account 現金賬戶   O{rgx~lLJt  
cash in bank 存銀行現金   !tBNA  
cash on delivery 交貨收款   F@4XORO;  
cash on hand 庫存現金   n}PK0  
cash payment 現金支付   \9dSI
 
cash purchase 現購   |5S/h{gq  
cash sale 現沽   #z 3tSnmp  
cashier 出?#123;員   -Czq[n=0(  
cashiers check 本票   0{g@j{Lbz  
certificate of deposit 存款單折   od!"?F  
certificate of indebtedness 借據   &#aQ mgDF  
certified check 保付支票   3Vj uk7  
certified public accountant 會計師   h[72iVn  
charges 費用   saQA:W;  
charge for remittances 匯水手續費   tmiRv.Mhn<  
charter 營業執照   Z{RRhJ  
chartered accountant 會計師   )nU%}Z  
chattles 動產   %Uybp  
check 支票   (-Rh%ZHH  
che stub 支票存根   ~f B}v  
closed account 己結清賬戶   L{(\k$>'  
closing 結算   HByk 1  
closing entries 結賬紀錄   U;o[>{L   
closing stock 期末存貨   Yf >SV #  
closing the book 結賬   j|!.K|9B  
columnar journal 多欄日記賬   cy8+
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combination 聯合   cGiS[-g  
commission 佣金   6z@OGExmd#  
commodity 商品   /*s:ehj  
common stock 普通股   4a]m=]Hm  
company 公司   uZ][#[u  
compensation 賠償   :L<$O7  
compound interest 複利   vUl5%r2O4
 
consignee 承銷人   "f\2/4EIl  
consignment 寄銷   =\.Oc+p4  
consignor 寄銷人   qG3 [5lti  
consolidated balance sheet 合併資產負債表   t]LCe\#  
consolidated profit and loss account 合併損益表   ;mH1J'.(a  
consolidation 合併   e_s9E{(  
construction cost 營建成本   -]c5**O}  
construction revenue 營建收入   Dv?'(.z  
contract 合同   Z#YkAQHv5  
control account 統制賬戶   r(N
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copyright 版權   dO.?S89L  
corporation 公司   Y,K): ~T  
cost 成本   bUbM}  
cost accounting 成本會計   /l_$1<c  
cost of labour 勞工成本   J&UFP{)  
cost of production 生產成本   z5I HcZ  
cost of manufacture 製造成本   T677d.zaT  
cost of sales 銷貨成本   .kh%66:  
cost price 成本價格   )iad u  
credit 貸方   -IhFPjQ  
credit note 收款通知單   2/S~l;x  
creditor 債權人   Okm&b g  
crossed check 橫線支票   R)?b\VK2$  
current account 往來活期賬戶   3`_jNPV1  
current asset 流動資產   [
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current liability 流動負債   -\:#z4Tc  
current profit and loss 本期損益    s
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debit 借方   M"[s5=:Lo
 
debt 債務   CK[2duf^~  
debtor 債務人   :Z(?Ct&8  
deed 契據   9],;i7c  
deferred assets 遞延資產   =$601r  
deferred liabilities 遞延負債   h+F@apUS  
delivery 交貨   b2c% 0C  
delivery expense 送貨費   }T%;G /W  
delivery order 出貨單   I$0J Ay  
demand draft 即期匯票   tdg.vYMDPC  
demand note 即期票據   R_J=x  
demurrage charge 延期費   5(bG  
deposit 存款   _l]`Og@Y  
deposit slip 存款單   *9)7.}uY  
depreciation 折舊   L(Q v78F  
direct cost 直接成本   ;hR!j!3}  
direct labour 直接人工   l=*^FK]L`  
director 董事   K;;Q*NN-  
discount 折扣   eCdx(4(\a  
discount on purchase 進貨折扣   G?12?
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