[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。   N&V`K0FU  
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acceptance 承兌   
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account 賬戶   ;Z
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accountant 會計員   &=k,?TJO>  
accounting 會計   G/mX q-  
accounting system 會計制度   ^KE%C;u  
accounts payable 應付賬款   k: ;WtBC6j  
accounts receivable 應收賬款   _Y[bMuUb=  
accumulated profits 累積利益   Yir [!{  
adjusting entry ?#123;整記錄   +&"zU GTIc  
adjustment ?#123;整   y#$CMf -q^  
administration expense 管理費用   i@R 1/M  
advances 預付   Jdp3nzM^^@  
advertising expense 廣告費   PJ'E/C)i  
agency 代理   t!\tF[9e  
agent 代理人   -FCe:iY! A  
agreement 契約   F.v{-8G V  
allotments 分配數   Zoc0!84<z  
allowance 津貼   *r % c  
amalgamation 合併   BI}Cg{^km  
amortization 攤銷   63~ E#Dt4  
amortized cost 應攤成本   o7LuKRl   
annuities 年金    bnLPlf  
applied cost 已分配成本   bNoW?8bZ  
applied expense 已分配費用   t@Nyr&|D  
applied manufacturing expense 己分配製造費用   F
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apportioned charge 攤派費用   .@Dxp]/B}  
appreciation 漲價   @k/NY*+  
article of association 公司章程   $"&{aa   
assessment 課稅   (/ *]?Ehd  
assets 資產   SN!?}<|U  
attorney fee 律師費   8&Y^""#e)  
audit 審計   [,KXze_m  
auditor 審計員   aCLqk'  
average 平均數   }I6vqG  
average cost 平均成本   w(TJ*::T  
bad debt 壞賬   MO <3"@/,  
balance 餘額   Nm>A'bLM  
balance sheet 資產負債表   Mzw X>3x  
bank account 銀行賬戶   Clb@$,  
bank balance 銀行結存   ig':%
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bank charge 銀行手續費   !GEJIefx_  
bank deposit 銀行存款   VgC2+APg  
bank discount 銀行貼現   ,$+V  
bank draft 銀行匯票   M_w<m  
bank loan 銀行借款   :'&brp3ii=  
bank overdraft 銀行透支   M>8A\;"  
bankers acceptance 銀行承兌   ^_5r<{7/ :  
bankruptcy 破產   qH6>!=00  
bearer 持票人   Wh2tNyS  
beneficiary 受益人   Sw^u3  
bequest 遺產   Y.ToIka{  
bill 票據   'D"C4;
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bill of exchange 匯票   2oRg 2R}  
bill of lading 提單   fCobzDy  
bills discounted 貼現票據   A4<Uu~  
bills payable 應付票據   f_Av3  
bills receivable 應收票據   4u47D$=  
board of directors 董事會   %(G* ,  
bonds 債券   cXOK)g#  
bonus 紅利   0f>5(ek  
book value 賬面價值   @Sbe^x  
bookkeeper 簿記員   do+.aOC  
bookkeeping 簿記   #7YY<) xt}  
branch office general ledger 支店往來賬戶   KC#q@InK  
broker 經紀人   D^3vr2  
brought down 接前   JOLaP@IPT  
brought forward 接上頁   EJ:%}HhA  
budget 預算   'B0{_RaTb  
by-product 副產品   o\pVpbB  
by-product sales 副產品銷售   -FQ 'agf@&  
capital 股本   BV upDGh3  
capital income 資本收益   9dUravC7  
capital outlay 資本支出   |(L
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capital stock 股本   -rli(RR)|  
capital stock certificate 股票   mh[75(  
carried down 移後   tX %5BTv  
carried forward 移下頁   $.r hRKs  
cash 現金   xzZ38xIhV  
cash account 現金賬戶   `LE6jp3,  
cash in bank 存銀行現金   rOOT8nkR#  
cash on delivery 交貨收款   N yj( 0W  
cash on hand 庫存現金   6@0OQb  
cash payment 現金支付   xZwLlY  
cash purchase 現購   ouFYvtFg  
cash sale 現沽   1gy.8i  
cashier 出?#123;員   :GP]P^M;G@  
cashiers check 本票   h PePB=  
certificate of deposit 存款單折   \\dMy9M-  
certificate of indebtedness 借據   doy`C)xI  
certified check 保付支票   iv;Is[<o  
certified public accountant 會計師   *P2S6z2  
charges 費用   GV69eG3bX#  
charge for remittances 匯水手續費   'd$P`Vw:  
charter 營業執照   MgrLSKLT  
chartered accountant 會計師   (/j/>9iro  
chattles 動產   cH?B[S
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check 支票   LS*y  
che stub 支票存根   ?9\EN|O^  
closed account 己結清賬戶   UsQ+`\|  
closing 結算   _JE"{ ;  
closing entries 結賬紀錄   q):5JXql~  
closing stock 期末存貨   [^e%@TV>d  
closing the book 結賬   =4PV;>X  
columnar journal 多欄日記賬   4$S;(  
combination 聯合   \2"I;  
commission 佣金   &NoS=(s,  
commodity 商品   W=vP]x >J  
common stock 普通股   Y M\ K%rk  
company 公司   ^xh;  
compensation 賠償   71gT.E  
compound interest 複利   8'nVwb8I  
consignee 承銷人    I3mGo  
consignment 寄銷   d>fkA0G/9!  
consignor 寄銷人   w6GyBo{2O_  
consolidated balance sheet 合併資產負債表   _p&]|~a  
consolidated profit and loss account 合併損益表   Z}l3l`h!  
consolidation 合併   DN~nk  
construction cost 營建成本   W!&'p
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construction revenue 營建收入   uPG4V2  
contract 合同   D (mj7oB  
control account 統制賬戶   N<|Nwq:NN  
copyright 版權   sy"^?th}b  
corporation 公司   /.MN  
cost 成本   s<_)$}  
cost accounting 成本會計   W7\f1}]H  
cost of labour 勞工成本   ~ZEmU
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cost of production 生產成本   ()+<)hg}2  
cost of manufacture 製造成本   ps%q9}J  
cost of sales 銷貨成本   o.G!7  
cost price 成本價格   |>htvDL  
credit 貸方   x+x40!+\  
credit note 收款通知單   0#&5.Gr)  
creditor 債權人   K4;'/cS  
crossed check 橫線支票   s4S
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current account 往來活期賬戶   FUOI3  
current asset 流動資產   0F|AA"mMT  
current liability 流動負債   WIf0z#JMJm  
current profit and loss 本期損益   7-T{a<g  
debit 借方   I`LuRlw  
debt 債務   MLWM&cFG
 
debtor 債務人   #=f?0 UTA  
deed 契據   6&l+0dq  
deferred assets 遞延資產   {(wH Pzq  
deferred liabilities 遞延負債   PGBQn#c<  
delivery 交貨    %. ,=maA  
delivery expense 送貨費   U,q\emR  
delivery order 出貨單   i Ae<&Ms  
demand draft 即期匯票   M:3h e  
demand note 即期票據   xJZ>uTN  
demurrage charge 延期費   ?yR&/a  
deposit 存款   SNE#0L'}  
deposit slip 存款單   )'%$V%9  
depreciation 折舊   Z1Z1@2 T
 
direct cost 直接成本   \lC   
direct labour 直接人工   xA$ns
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director 董事   Q|L9gz[?  
discount 折扣   ;Tc`}2  
discount on purchase 進貨折扣   [P7N{l=I  
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