[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。   OJLyqncw  
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acceptance 承兌   (=s%>lW|  
account 賬戶   `u8=~]rblj  
accountant 會計員   c{/KkmI  
accounting 會計   MIc(B_q  
accounting system 會計制度   ^Ov+n1,)  
accounts payable 應付賬款   N)YoWA>#bF  
accounts receivable 應收賬款   4  ..V  
accumulated profits 累積利益   5=.mg6:  
adjusting entry ?#123;整記錄   2-wgbC5  
adjustment ?#123;整   []H0{a2{<  
administration expense 管理費用   XP@&I[J3sI  
advances 預付   S^@#%>  
advertising expense 廣告費   leJ3-w{ 2  
agency 代理   0h"uJco,  
agent 代理人   PW
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agreement 契約   y L 3F  
allotments 分配數   rGSi !q  
allowance 津貼   w"h'rw  
amalgamation 合併   xb^M33-y  
amortization 攤銷   )B  Xl|V,  
amortized cost 應攤成本   V8z*mn
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annuities 年金   |Lz7}g=6  
applied cost 已分配成本   V}t8H  
applied expense 已分配費用   pR~" p#Y  
applied manufacturing expense 己分配製造費用   3;EBKGg|  
apportioned charge 攤派費用   rK cr1VFy  
appreciation 漲價   `b[@GGv  
article of association 公司章程   FVoKNaK-  
assessment 課稅   l8N5}!N  
assets 資產   d|$-l:( J  
attorney fee 律師費   k%({< ul  
audit 審計   4_vJ_H-mO,  
auditor 審計員   El3Ayd3  
average 平均數   ch0x*[N@  
average cost 平均成本   H~ =;yy  
bad debt 壞賬   g);.".@"  
balance 餘額   7, :l\t  
balance sheet 資產負債表   (7}Zh|@W  
bank account 銀行賬戶   )Z@hk]@?_[  
bank balance 銀行結存   cN#f$  
bank charge 銀行手續費   d>1#|  
bank deposit 銀行存款   K U;m.{  
bank discount 銀行貼現   M cbiO)@I  
bank draft 銀行匯票   .+CMm5T  
bank loan 銀行借款   <h1J+  
bank overdraft 銀行透支   1?# Wg>7'  
bankers acceptance 銀行承兌   q&EwD(k  
bankruptcy 破產   {Gr"oO`&"  
bearer 持票人   |>=\ VX17  
beneficiary 受益人   x!9bvQT  
bequest 遺產   PAy7b7m~B  
bill 票據   %967#XI[y  
bill of exchange 匯票   [E/^bM+  
bill of lading 提單   F}_Zh9/$(  
bills discounted 貼現票據   Bd*\|M  
bills payable 應付票據   5?gZw;yiv%  
bills receivable 應收票據   b]5S9^=LI  
board of directors 董事會   e\i}@]  
bonds 債券   %{";RfSVX%  
bonus 紅利   azpXE  
book value 賬面價值   SrSm%Dv  
bookkeeper 簿記員   F
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bookkeeping 簿記   fn\&%`U  
branch office general ledger 支店往來賬戶   cjBHczkY  
broker 經紀人   ^VlPnx8y=  
brought down 接前   }zV#?;}  
brought forward 接上頁   O6r.q&U  
budget 預算   :N
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by-product 副產品   PhC{Gg  
by-product sales 副產品銷售   !fG`xZ~  
capital 股本   :vy./83W  
capital income 資本收益   h5m6 )0"  
capital outlay 資本支出   .aqP=  
capital stock 股本   Zl`sY5{1  
capital stock certificate 股票   kn7Qv k[+  
carried down 移後   -`e`U%n  
carried forward 移下頁   9IG3zMf  
cash 現金   ffE>%M*  
cash account 現金賬戶   Z~Z+Yt;,9a  
cash in bank 存銀行現金   
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cash on delivery 交貨收款   h}(GOYS)  
cash on hand 庫存現金   TGQDt|+Z  
cash payment 現金支付   p`LPO  
cash purchase 現購   pNR 69/wGi  
cash sale 現沽   ]%/a '[  
cashier 出?#123;員   KdTna6nY  
cashiers check 本票   lIF*$#`oh*  
certificate of deposit 存款單折   Z8_QKw>  
certificate of indebtedness 借據   yzmwNsu  
certified check 保付支票   X~Vr}  
certified public accountant 會計師   @IwVR  
charges 費用   fTc,"{  
charge for remittances 匯水手續費   jF%[.n[BU  
charter 營業執照   db.E-@W.OI  
chartered accountant 會計師   -}2e+DyAy  
chattles 動產   Pxm~2PAm  
check 支票   Dhe ]f#d  
che stub 支票存根   )Y+?)=~  
closed account 己結清賬戶   h 66X746  
closing 結算   *A d7GG1/u  
closing entries 結賬紀錄   E$84c+  
closing stock 期末存貨   :,(ZMx\  
closing the book 結賬   &OSyU4r  
columnar journal 多欄日記賬   tpi>$:e  
combination 聯合   PNM f5'@m  
commission 佣金   ?*8HZ1m#  
commodity 商品   !56gJJ-r  
common stock 普通股   Y4|g^>{<ni  
company 公司   ]w=6.LzO*  
compensation 賠償   c;e2= A  
compound interest 複利   ku}I;k |  
consignee 承銷人   i\?P>:)  
consignment 寄銷   pJ1Q~tI  
consignor 寄銷人   ZXj;ymC'  
consolidated balance sheet 合併資產負債表   |E)IJj 3  
consolidated profit and loss account 合併損益表   :Gz#4k  
consolidation 合併   ihJC)m`Hbl  
construction cost 營建成本   _}B:SM  
construction revenue 營建收入   ;Q =EI%_tv  
contract 合同   ' {:Yg3K  
control account 統制賬戶   W<D(M.61A  
copyright 版權   :J}@*>c  
corporation 公司   ?geEq'  
cost 成本   ^L<*ggw  
cost accounting 成本會計   q:1_D>  
cost of labour 勞工成本   =Gq 'sy:h  
cost of production 生產成本   AQ 5CrYb  
cost of manufacture 製造成本   <IBz
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cost of sales 銷貨成本   Y Hv85y  
cost price 成本價格   y[l19eU  
credit 貸方    ,JcQp=g  
credit note 收款通知單   #?z1cgCg  
creditor 債權人   ,e ~@  
crossed check 橫線支票   F W# S.<  
current account 往來活期賬戶   J dDP  
current asset 流動資產   Xx0}KJq~"  
current liability 流動負債   !Fz9\ |  
current profit and loss 本期損益   x6ig,N~AO  
debit 借方   w^&TG3m1~  
debt 債務   2Ax HhD.  
debtor 債務人   ?7cF_Zvve  
deed 契據   ntSPHK|'  
deferred assets 遞延資產   nD+vMG1~w  
deferred liabilities 遞延負債   o"x&F  
delivery 交貨    F%6`D  
delivery expense 送貨費   X~Li`  
delivery order 出貨單   96Tc:#9i  
demand draft 即期匯票   URW'*\Xjb  
demand note 即期票據   OZ q/'*  
demurrage charge 延期費   t _Q/v
 
deposit 存款   wo[W1?|s  
deposit slip 存款單   yoj 5XBM  
depreciation 折舊   `C`_2y8  
direct cost 直接成本   Nky%v+r  
direct labour 直接人工   .JpYZ |  
director 董事   yVxR||e  
discount 折扣   )(&g\  
discount on purchase 進貨折扣   qx"?')+  
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