[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。   QupCr/Hs  
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acceptance 承兌   g<tr | n  
account 賬戶   .)Du ;  
accountant 會計員   \`x
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accounting 會計   rFGbp8(2  
accounting system 會計制度   /5SBLp
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accounts payable 應付賬款   KecRjon~  
accounts receivable 應收賬款   ;Q \Duj  
accumulated profits 累積利益   [ibnI2I]`  
adjusting entry ?#123;整記錄   }]/"auk  
adjustment ?#123;整   h19c*,0z!  
administration expense 管理費用   zs WYV n]  
advances 預付   j]YS(Y@AY  
advertising expense 廣告費   O$KLQ'0"n  
agency 代理   EdLbVrN,  
agent 代理人   =%p0rz|b  
agreement 契約   pYH#Vh  
allotments 分配數   l&[ x)W  
allowance 津貼   $(G.P!/  
amalgamation 合併   cbNr
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amortization 攤銷   Fq9AO~z  
amortized cost 應攤成本   lorjMS  
annuities 年金   4OC^IS  
applied cost 已分配成本   y&UcTE2;%(  
applied expense 已分配費用   &h')snp:#  
applied manufacturing expense 己分配製造費用   %r?Y!=0  
apportioned charge 攤派費用   r. :LZEr  
appreciation 漲價   eqg|bc[i!t  
article of association 公司章程   pm@Mlwg`1  
assessment 課稅   3+0$=ef  
assets 資產   Qv|A^%Ub!  
attorney fee 律師費   iJT_*,P^  
audit 審計   >6KuZ_  
auditor 審計員   %?^IS&]Z  
average 平均數   VPet1hAy  
average cost 平均成本   8.bdN]zn  
bad debt 壞賬   5PqL#Eu`!  
balance 餘額   $@s&qi_&R  
balance sheet 資產負債表   ( hp 52Vse  
bank account 銀行賬戶   srLXwoN[  
bank balance 銀行結存   nd
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bank charge 銀行手續費   %`?IY<  
bank deposit 銀行存款   <Y9%oJn%  
bank discount 銀行貼現   WRe9ki=R  
bank draft 銀行匯票   K)QMxn  
bank loan 銀行借款   ]MKW5
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bank overdraft 銀行透支   $qV, z  
bankers acceptance 銀行承兌   [vrM,?X  
bankruptcy 破產   'pa[z5{k+  
bearer 持票人   hxZ5EK
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beneficiary 受益人   8KiG(6*Q  
bequest 遺產   N2#Wyt8MC  
bill 票據   +`}QIp0  
bill of exchange 匯票   ark~#<SqAr  
bill of lading 提單    ltK\)L  
bills discounted 貼現票據   uB_8P+h7  
bills payable 應付票據   ?0*,x)t  
bills receivable 應收票據   ^ ~'&K e  
board of directors 董事會   TF R8  
bonds 債券   NwP !.  
bonus 紅利   i&=I5
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book value 賬面價值   L7VDZCV  
bookkeeper 簿記員   n@[_lNa4GD  
bookkeeping 簿記   mE\sD<b  
branch office general ledger 支店往來賬戶   C9OEB6  
broker 經紀人   :7>oFz  
brought down 接前   GJS3O;2
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brought forward 接上頁   @cRR  
budget 預算   v#c'p^T  
by-product 副產品   >xsbXQ>.
 
by-product sales 副產品銷售   Gj!9#on$7R  
capital 股本   Di)%vU  
capital income 資本收益   g\%;b3"#  
capital outlay 資本支出   ![1+=F!  
capital stock 股本   ,Pi!%an w  
capital stock certificate 股票   Bie#GKc  
carried down 移後   Q
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carried forward 移下頁   !:Z lVIA  
cash 現金   0gTv:1F/  
cash account 現金賬戶   J'}G~rB<<  
cash in bank 存銀行現金   #!?jxfsFa  
cash on delivery 交貨收款   *^aEUp6&  
cash on hand 庫存現金   ``mnk>/  
cash payment 現金支付   v'RpsCov  
cash purchase 現購   #K#BNpG|  
cash sale 現沽   3V uoDmG  
cashier 出?#123;員   ![3 /!  
cashiers check 本票   LuW>8K\  
certificate of deposit 存款單折   @I"&k!e<2  
certificate of indebtedness 借據   ahICx{hK  
certified check 保付支票   $/p0DY  
certified public accountant 會計師   p>oC.[:4a  
charges 費用    A:b(@'h  
charge for remittances 匯水手續費   c~``)N  
charter 營業執照   $|"Y|3&X  
chartered accountant 會計師   H2kib4^i  
chattles 動產   _+7+90u  
check 支票   j)nL!":O  
che stub 支票存根   b!p
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closed account 己結清賬戶   %plu]^Vy  
closing 結算   kI?+\k\V`  
closing entries 結賬紀錄   p~'iK4[&6  
closing stock 期末存貨   TW?_fse*[  
closing the book 結賬   `uP :UQ9S
 
columnar journal 多欄日記賬   kz_gR;"(Z  
combination 聯合   o|kiwr}Y  
commission 佣金   zsM2R"[X  
commodity 商品   ^/~ZP?%]  
common stock 普通股   XQ3"+M_KG  
company 公司   }]#&U
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compensation 賠償   !MX
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compound interest 複利   ^%n]_[RUn4  
consignee 承銷人   y#T.w0*  
consignment 寄銷   HVdy!J  
consignor 寄銷人   l*>,K2F  
consolidated balance sheet 合併資產負債表   8KyRD1 (-R  
consolidated profit and loss account 合併損益表   !n7'TM'  
consolidation 合併   k=W~ot&  
construction cost 營建成本   dzQs7D}  
construction revenue 營建收入   HKL/ D  
contract 合同   ;A6%YY  
control account 統制賬戶   4aP 96  
copyright 版權   `5Bv2wlIV  
corporation 公司   K'Y/0:"*  
cost 成本   KS'n
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cost accounting 成本會計   TMsc5E  
cost of labour 勞工成本   {j6$'v)0  
cost of production 生產成本   U)[LKO1  
cost of manufacture 製造成本   mv
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cost of sales 銷貨成本   B[.$<$}G  
cost price 成本價格   25PZ&^G8%  
credit 貸方   3D-0 N0o  
credit note 收款通知單   )IVk4|  
creditor 債權人   \ 5.nr*5  
crossed check 橫線支票    Sa[?B  
current account 往來活期賬戶   =Vm3f^  
current asset 流動資產   w}]BJ<C  
current liability 流動負債   Ss
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current profit and loss 本期損益   })+iAxR  
debit 借方   Kf-XL),3l  
debt 債務   sWmqx$  
debtor 債務人   Ze!/b|`xI  
deed 契據   SBy{sbx4&F  
deferred assets 遞延資產   Gf +>AjU'  
deferred liabilities 遞延負債   ^g|j4N  
delivery 交貨   `_k_}9Fr  
delivery expense 送貨費   (mr*Thy`@  
delivery order 出貨單   Q45gC28x  
demand draft 即期匯票   #<~oR5ddlb  
demand note 即期票據   ZZw2m@T>  
demurrage charge 延期費   Yy~xNj5OS  
deposit 存款   -9~$Ll+2h  
deposit slip 存款單   ,.kmUd   
depreciation 折舊  
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direct cost 直接成本   w&@zJ[  
direct labour 直接人工   Kton$%Li  
director 董事   `$Um  
discount 折扣   /d+v4GIB  
discount on purchase 進貨折扣    x<`^4|<  
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