[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。   vINm2%*zJ  
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acceptance 承兌   siw } }}  
account 賬戶   w\KO1 Ob  
accountant 會計員   ]V J$;v'{[  
accounting 會計   ?:OL8&0  
accounting system 會計制度   cYyv iR59#  
accounts payable 應付賬款   $O,$KAC  
accounts receivable 應收賬款   TI:-Y@8  
accumulated profits 累積利益   qsX
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adjusting entry ?#123;整記錄   %"V Y)  
adjustment ?#123;整   tG(?PmQ  
administration expense 管理費用   C5#3c yf*B  
advances 預付   zh)qo  
advertising expense 廣告費   ]+Yd#<j(u  
agency 代理   hZ-No  
agent 代理人   |XOD~Plo^  
agreement 契約   "NSm2RU3  
allotments 分配數   r>4.{\C  
allowance 津貼   &!#,p{}ccU  
amalgamation 合併   :9q=o|T6D  
amortization 攤銷   !'(bwbd  
amortized cost 應攤成本    .BJ;
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annuities 年金   ,%e.nj9  
applied cost 已分配成本   Z8+{ -  
applied expense 已分配費用   Az
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applied manufacturing expense 己分配製造費用   8r(S=dA  
apportioned charge 攤派費用   TO.?h!  
appreciation 漲價   ^il'
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article of association 公司章程    )]L:OE  
assessment 課稅   IQxY]0\uf6  
assets 資產   Q~<$'j  
attorney fee 律師費   ZP5.?A-=C  
audit 審計   ta_!  
auditor 審計員   .%;UP7g  
average 平均數   5$0@f`sj  
average cost 平均成本    M]:4X_  
bad debt 壞賬   'S\YNLqQ  
balance 餘額   n; ;b6s5  
balance sheet 資產負債表   Rok`}t  
bank account 銀行賬戶   i6M_Gk}  
bank balance 銀行結存   EaGh`*"w(7  
bank charge 銀行手續費   +xMK.*H]W  
bank deposit 銀行存款   6f/>o
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bank discount 銀行貼現   i]!CH2\  
bank draft 銀行匯票   ),y{.n:wm  
bank loan 銀行借款   /PF X1hSu  
bank overdraft 銀行透支   1?sR1du,  
bankers acceptance 銀行承兌   5xL%HX[S  
bankruptcy 破產   p6u"$)wt  
bearer 持票人   WgPpW!`  
beneficiary 受益人   E$]7w4,n  
bequest 遺產   ,5Jq ZD  
bill 票據   `!Ei H<H}  
bill of exchange 匯票   Dz;^'  
bill of lading 提單   DZKVZ_ q  
bills discounted 貼現票據   0G?0 Bo  
bills payable 應付票據   }6b=2Z}  
bills receivable 應收票據   J (F]?H  
board of directors 董事會   LM}0QL m?  
bonds 債券   Q`}1 B   
bonus 紅利   \xJT sdd  
book value 賬面價值   kb{h`  
bookkeeper 簿記員   zk= 3L} C  
bookkeeping 簿記   k ]C+
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branch office general ledger 支店往來賬戶   R}7>*&S :  
broker 經紀人   ;i?Ao:]  
brought down 接前   HV ab14}E  
brought forward 接上頁   iHhoNv`MR  
budget 預算   =o]V!MW  
by-product 副產品   MB;<F  
by-product sales 副產品銷售   ?-[.H^]s~  
capital 股本   } <; y,4f  
capital income 資本收益   Ub(zwR;  
capital outlay 資本支出   94Mh/A 9k  
capital stock 股本   6U)Lhf\'o  
capital stock certificate 股票   ?<VahDBS+A  
carried down 移後   uCuXY#R+  
carried forward 移下頁   !^BXai/  
cash 現金   1^rODfY0  
cash account 現金賬戶   l&cYN2T b  
cash in bank 存銀行現金   {FyGh */  
cash on delivery 交貨收款   } _Yk.@J5  
cash on hand 庫存現金   //*>p  
cash payment 現金支付   @q2If{Tk  
cash purchase 現購   ^,[V;3  
cash sale 現沽   .OA_)J7  
cashier 出?#123;員   H~x,\|l#  
cashiers check 本票   rf1Us2vp  
certificate of deposit 存款單折   Iu`eQG  
certificate of indebtedness 借據   KY$
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certified check 保付支票   ;B>2oq  
certified public accountant 會計師   e!wBNcG2  
charges 費用   \Ku6gEy  
charge for remittances 匯水手續費   j.OPDe{LU  
charter 營業執照   "pTyQT9P  
chartered accountant 會計師   2}:scag  
chattles 動產   M?pu7wa  
check 支票   |u,2A1  
che stub 支票存根  
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closed account 己結清賬戶   :9!?${4R  
closing 結算   TUzpln  
closing entries 結賬紀錄   v`8dRVN  
closing stock 期末存貨   c!"&E
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closing the book 結賬   u1d{|fF  
columnar journal 多欄日記賬   -#T?C]}  
combination 聯合   \AV6;;}&  
commission 佣金   RbUBKMZU  
commodity 商品   /pzEL  
common stock 普通股   (m|w&oA/  
company 公司   RkP g&R;i  
compensation 賠償   ukBj@.~  
compound interest 複利   _uU}J5d.  
consignee 承銷人   eED Fm  
consignment 寄銷   Y%OE1F$6NN  
consignor 寄銷人   /N(L52mz  
consolidated balance sheet 合併資產負債表   Mo`7YS-Y  
consolidated profit and loss account 合併損益表   zMasA  
consolidation 合併   n)$T zND  
construction cost 營建成本   ^Z]1Z  
construction revenue 營建收入   zM?JLNs]<{  
contract 合同   |KFRC)g  
control account 統制賬戶   .r!:` 6  
copyright 版權   HVG9 C$  
corporation 公司   m'H%O-h\  
cost 成本   g|_-O"l  
cost accounting 成本會計   +Mth+qgw  
cost of labour 勞工成本   e-vL!&;2  
cost of production 生產成本   `Cy-*$$  
cost of manufacture 製造成本   KsI[  
cost of sales 銷貨成本   7Z;bUMYtx  
cost price 成本價格   ;KqH]h)  
credit 貸方   +BcJHNIB  
credit note 收款通知單   yZFm<_9>  
creditor 債權人   afY~Y?PJ<  
crossed check 橫線支票   g2p/#\D\J  
current account 往來活期賬戶  
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current asset 流動資產   apQ` l^  
current liability 流動負債   tEP~`$9  
current profit and loss 本期損益   $rFLhp}  
debit 借方   cSy{*K{B  
debt 債務   !U38aHG  
debtor 債務人   z$OKn#%T  
deed 契據   {p&M(
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deferred assets 遞延資產   y\7 -!  
deferred liabilities 遞延負債   "i/ l'  
delivery 交貨   qTFktJZw  
delivery expense 送貨費   Om `VQ?  
delivery order 出貨單   j8kax/*[  
demand draft 即期匯票   :db:|=#T  
demand note 即期票據   E'qGKT  
demurrage charge 延期費   9A0wiKp  
deposit 存款   /
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deposit slip 存款單   o>lk+Q#L @  
depreciation 折舊   W.b?MPy]  
direct cost 直接成本   "bZ{W(h  
direct labour 直接人工   YI!ecx%/4  
director 董事   A?I/[zkc  
discount 折扣   }nNZp  
discount on purchase 進貨折扣   ]#>;C:L  
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