[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。   leMcY6  
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acceptance 承兌   Z/hk)GI  
account 賬戶   v?S~ =$.  
accountant 會計員   LG6k K G  
accounting 會計   48 |u{  
accounting system 會計制度   hr)CxsPoRQ  
accounts payable 應付賬款   28rC>*+z  
accounts receivable 應收賬款   Il&}4#:  
accumulated profits 累積利益   HGJfj*JH  
adjusting entry ?#123;整記錄   4X^{aIlshk  
adjustment ?#123;整   {?zbr gQ<Z  
administration expense 管理費用   zC[lPABQ  
advances 預付   :(o6^ %x  
advertising expense 廣告費   y!;PBsU%Sx  
agency 代理   5f'<0D;K  
agent 代理人   #Lq{_Y  
agreement 契約   Nr(3!-
  
allotments 分配數   ygz6 ~(
 
allowance 津貼   G>q16nS~KP  
amalgamation 合併   u|'}a3  
amortization 攤銷    :Ky *AI  
amortized cost 應攤成本   7:>VH>?D  
annuities 年金   X
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applied cost 已分配成本   _a e&@s1  
applied expense 已分配費用   3{;W!/&>  
applied manufacturing expense 己分配製造費用   S5$sB{\R  
apportioned charge 攤派費用   ~.,h12  
appreciation 漲價   8iDg2_l`G  
article of association 公司章程   /V%]lmxQ  
assessment 課稅   tgX},OU^  
assets 資產   ;& PK6 G  
attorney fee 律師費   %
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audit 審計  
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auditor 審計員   W6>SYa  
average 平均數   xn)eb#r  
average cost 平均成本   7?O~3  
bad debt 壞賬   d*A(L5;@  
balance 餘額   k;?Oi? ]  
balance sheet 資產負債表   ?(!<m'jEy  
bank account 銀行賬戶   L`!M3c@u  
bank balance 銀行結存   s, 8a1o  
bank charge 銀行手續費   Lk-%I?  
bank deposit 銀行存款   eyiGe1^C  
bank discount 銀行貼現   t Kik)ei  
bank draft 銀行匯票   Rt{`v<  
bank loan 銀行借款   c T!L+zg  
bank overdraft 銀行透支   E9yBa=#*c  
bankers acceptance 銀行承兌   XazKS4(  
bankruptcy 破產   <R?_Yjs w  
bearer 持票人   5"]t{-PD  
beneficiary 受益人   5
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bequest 遺產   Jf,)Y>EI  
bill 票據   Du3nK"-g  
bill of exchange 匯票   qPc"A!-i  
bill of lading 提單   Ve1O<i  
bills discounted 貼現票據   a V4p0s6ZZ  
bills payable 應付票據   [AZN a  
bills receivable 應收票據   f#W5Nu'*!  
board of directors 董事會   0K&\5xXM  
bonds 債券   ]757oAXl  
bonus 紅利   7fOk]Yl[  
book value 賬面價值   >+ZD 6l/  
bookkeeper 簿記員   *vss  
bookkeeping 簿記   RQ1`k,R=  
branch office general ledger 支店往來賬戶   e[lRY>Pe5  
broker 經紀人   {[&_)AW6m%  
brought down 接前   ET&Q}UOE  
brought forward 接上頁   XU}|
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budget 預算   #jja#PF]7  
by-product 副產品   #h 4`f  
by-product sales 副產品銷售   B>11  
capital 股本   :!wdqn  
capital income 資本收益   dtdz!'q)Y  
capital outlay 資本支出   j|u6TG  
capital stock 股本   :PrQ]ss@C5  
capital stock certificate 股票   |Q'l&Gt6  
carried down 移後   r# }`{C;+5  
carried forward 移下頁   LZCz
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cash 現金   ?}N@bsl08w  
cash account 現金賬戶   +;
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cash in bank 存銀行現金   )7e[o8O_6  
cash on delivery 交貨收款   tsFwFB*  
cash on hand 庫存現金   mkCv f  
cash payment 現金支付   AU@XpaPWh  
cash purchase 現購   N|,6<|  
cash sale 現沽   9Fl}"p[>L.  
cashier 出?#123;員   (L)tC*Qjc  
cashiers check 本票   u= |hRTD=  
certificate of deposit 存款單折   !~{AF| 2f  
certificate of indebtedness 借據   0.^9)v*i  
certified check 保付支票   S)@95pb  
certified public accountant 會計師   3zO'=gwJ  
charges 費用  
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charge for remittances 匯水手續費   sW":~=H  
charter 營業執照   GHMoT  
chartered accountant 會計師   BVx: JiA  
chattles 動產   aqjS5!qh  
check 支票   2/9P&c-rp  
che stub 支票存根   EH'?wh|Yp  
closed account 己結清賬戶   K#=)]qIk  
closing 結算   kpM5/=f/@  
closing entries 結賬紀錄   uLw$`ihw  
closing stock 期末存貨   ^oFg5  
closing the book 結賬   J^@0Ff;=5^  
columnar journal 多欄日記賬   ("t; 2Mw  
combination 聯合   JNzNK.E!m-  
commission 佣金   H4HWr6  
commodity 商品   gJNp]I2R  
common stock 普通股   glk_*x  
company 公司   Vo%MG.IPB  
compensation 賠償   PNSZ j#  
compound interest 複利   YQ`G OP#/  
consignee 承銷人   {]\QUXH  
consignment 寄銷   nj*B-M\p  
consignor 寄銷人   lO-:[@  
consolidated balance sheet 合併資產負債表   D?u*^? a2  
consolidated profit and loss account 合併損益表   tQy@d_a=y  
consolidation 合併   x}G["ZU}v]  
construction cost 營建成本   _MZqH8  
construction revenue 營建收入   K8.=bGyg  
contract 合同   p7Yej(B  
control account 統制賬戶   Go}C{(4T  
copyright 版權   ~M 6^%  
corporation 公司   Kq|L:Z  
cost 成本   ;4E0%@R  
cost accounting 成本會計   M"OXNPkc  
cost of labour 勞工成本   [@OXvdTV  
cost of production 生產成本   T jO}P\p  
cost of manufacture 製造成本   5
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cost of sales 銷貨成本   kfo, PrW`A  
cost price 成本價格   =GpO}t">  
credit 貸方   )MFa~/x  
credit note 收款通知單   bQlShVJL  
creditor 債權人   |IqQ%;H  
crossed check 橫線支票   #msXAy$N3r  
current account 往來活期賬戶   uj$b/I>.'  
current asset 流動資產   +I
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current liability 流動負債   Oo<^~d2=  
current profit and loss 本期損益   .~0A*a  
debit 借方   '&5A*X]d  
debt 債務   (5%OAjW  
debtor 債務人   &eQF[8 ,  
deed 契據   7d?'~}j  
deferred assets 遞延資產   "E;]?s9x  
deferred liabilities 遞延負債   3tMFJ ;*`  
delivery 交貨   8$3G c"=  
delivery expense 送貨費   ^'=J'Q  
delivery order 出貨單   zE +)oQ,  
demand draft 即期匯票   ~S)o('  
demand note 即期票據   ![Z'jCpy  
demurrage charge 延期費   D+/27#
 
deposit 存款   IZczHHEL`b  
deposit slip 存款單   p]uwGWDI  
depreciation 折舊   C6=7zYhR  
direct cost 直接成本   A-vK0l+  
direct labour 直接人工   95;q] =U  
director 董事   N5 SK_+  
discount 折扣   qG=9zp4y?Y  
discount on purchase 進貨折扣   2HBYReQ  
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