[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。   f2Klt6"9  
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acceptance 承兌   W98i[Q9A7  
account 賬戶   3m]4=  
accountant 會計員   q+H%)kF  
accounting 會計   *xx'@e|<;  
accounting system 會計制度   {C 6=[  
accounts payable 應付賬款   ^crCy-`#  
accounts receivable 應收賬款   9oRy)_5Z(=  
accumulated profits 累積利益   RkH W  
adjusting entry ?#123;整記錄   J`peX0Stl  
adjustment ?#123;整   63q^ $I  
administration expense 管理費用   m'Amli@[  
advances 預付   D"Bl:W'?j  
advertising expense 廣告費   oRm L {UDZ  
agency 代理   HmiR.e%<b  
agent 代理人   9oyE$S h]  
agreement 契約   )
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allotments 分配數   .f*4T4eR-  
allowance 津貼   h;C5hU4P  
amalgamation 合併   oibsh(J3  
amortization 攤銷   sv: 9 clJ  
amortized cost 應攤成本   bZnuNYty75  
annuities 年金   r54&XE]O  
applied cost 已分配成本   %824Cqdc  
applied expense 已分配費用   u!!Y=!y*<  
applied manufacturing expense 己分配製造費用   I?h)OvWd  
apportioned charge 攤派費用   PXK7b2fE.  
appreciation 漲價   o1-m1<ft  
article of association 公司章程   }\
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assessment 課稅   n&{Dq}q  
assets 資產   ^ssK  
attorney fee 律師費   \kp8S'qVo  
audit 審計   O!mvJD  
auditor 審計員   $h2){*5E{  
average 平均數   eK6hS_E  
average cost 平均成本   >QjAoDVX?  
bad debt 壞賬   $Z!`Hb  
balance 餘額   wF IegC(  
balance sheet 資產負債表   3VsW@SG7N  
bank account 銀行賬戶   W^0w  
bank balance 銀行結存   KX76UW  
bank charge 銀行手續費   NO~*T?&  
bank deposit 銀行存款   @E;=*9ek{u  
bank discount 銀行貼現   9E
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bank draft 銀行匯票   -(~.6WnhS  
bank loan 銀行借款   n(b(yXYm]  
bank overdraft 銀行透支   gw Oa$f%O  
bankers acceptance 銀行承兌   _g+JA3sIJ  
bankruptcy 破產   @XgKYm   
bearer 持票人   DwaBdN[!7  
beneficiary 受益人   N^#ZJoR  
bequest 遺產   \.C+ue  
bill 票據   cQ/5
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bill of exchange 匯票   kY&k-K\  
bill of lading 提單   qOe+ZAJ{%N  
bills discounted 貼現票據   =@m &s^R  
bills payable 應付票據   "8c@sHk(w  
bills receivable 應收票據   &qMPq->  
board of directors 董事會   {E p0TVj`  
bonds 債券   !g?| 9  
bonus 紅利   GS0;bI4ay  
book value 賬面價值   ~?D4[D|sB  
bookkeeper 簿記員   XF Patd  
bookkeeping 簿記   W0y '5`  
branch office general ledger 支店往來賬戶   #Vl 0.l3  
broker 經紀人   w QgoN%  
brought down 接前   )`SES."  
brought forward 接上頁   ~;QvWS  
budget 預算   ?{\nf7Y  
by-product 副產品   ~"!]
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by-product sales 副產品銷售   2>|dF~"  
capital 股本   +vYoB$!  
capital income 資本收益   b o0^3]Z  
capital outlay 資本支出   l,R/Gl  
capital stock 股本   ,oN8HpGs  
capital stock certificate 股票   AjmVc])  
carried down 移後   bBu,#Mc  
carried forward 移下頁   ~Fe${2
 
cash 現金   ,LTH;<zB)  
cash account 現金賬戶   IM:=@a{  
cash in bank 存銀行現金   (hTCK8HK  
cash on delivery 交貨收款   c ;%_EN%  
cash on hand 庫存現金   H9KKed47d/  
cash payment 現金支付   3!3 xCO  
cash purchase 現購   __`*dL>*  
cash sale 現沽   sSOOXdnGG  
cashier 出?#123;員   +J_c'ChN  
cashiers check 本票   2{]`W57_=  
certificate of deposit 存款單折   J cg,#@  
certificate of indebtedness 借據   *"R|4"uy  
certified check 保付支票   CEXyrs<  
certified public accountant 會計師   ,/YF-L$(t  
charges 費用   6,"IDH|ND  
charge for remittances 匯水手續費   e`@ # *}A  
charter 營業執照   oE<`VY|  
chartered accountant 會計師   w3#Wh|LQ-  
chattles 動產   W@T~ly;e*  
check 支票   *n;!G8\  
che stub 支票存根   ICuF %  
closed account 己結清賬戶   unshH<  
closing 結算   6$fHtJD:  
closing entries 結賬紀錄   F ;{
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closing stock 期末存貨   V7
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closing the book 結賬   Q<z_/j9  
columnar journal 多欄日記賬    u*e.yN  
combination 聯合   U3 */v4/  
commission 佣金   nS/)
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commodity 商品   m/v9!'cMI  
common stock 普通股   vK 7^*qr;j  
company 公司   7bqBk,`9  
compensation 賠償   jH19k}D  
compound interest 複利   O>SLOWgha  
consignee 承銷人   (2$( ?-M  
consignment 寄銷   _=+V/=  
consignor 寄銷人   z8{a(nKP  
consolidated balance sheet 合併資產負債表   \x)n>{3C  
consolidated profit and loss account 合併損益表   =fu :@+  
consolidation 合併   #@^t;)|  
construction cost 營建成本   7Ok;Lt!x  
construction revenue 營建收入   HuB<k3#sPy  
contract 合同   `1'6bp`Z  
control account 統制賬戶   I*LknU@  
copyright 版權   #rxVd 7f  
corporation 公司   dOqOw M.y  
cost 成本   `n$I]_}/%  
cost accounting 成本會計   NxjB/N  
cost of labour 勞工成本   8'~[pMn`  
cost of production 生產成本   kdCUORMK  
cost of manufacture 製造成本   6WV\}d:  
cost of sales 銷貨成本   9v?N+Rb  
cost price 成本價格   P9=?zh6G.  
credit 貸方   D<|qaHB=  
credit note 收款通知單   W`K7
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creditor 債權人   }tsYJlh5  
crossed check 橫線支票   aD=a,  
current account 往來活期賬戶   cU0s p   
current asset 流動資產   W4[V}s5u  
current liability 流動負債   ~vs}.kb  
current profit and loss 本期損益   ^ s1Q*He  
debit 借方   f&}k^>N#3  
debt 債務   KiI!frm1  
debtor 債務人   /b]oa!  
deed 契據   k:JrHBKv\  
deferred assets 遞延資產   t>1Z\lE\"  
deferred liabilities 遞延負債   cU ?0(z7  
delivery 交貨   4$qWiG~  
delivery expense 送貨費   #Xhdn\7  
delivery order 出貨單   rrQQZ5fhb  
demand draft 即期匯票   kjEEuEv  
demand note 即期票據   '6Ay&A3N]  
demurrage charge 延期費   SxdE?uCUS  
deposit 存款   0dhF&*h|L  
deposit slip 存款單   )_mr! z(S  
depreciation 折舊   ,stN  
direct cost 直接成本   ObLly%|i  
direct labour 直接人工   /3eKN  
director 董事   /GIxR6i  
discount 折扣   $Z|ffc1  
discount on purchase 進貨折扣   V+Cwzc^j  
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