[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。   [s%uE+``S  
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acceptance 承兌   qV``' _=<  
account 賬戶   `V*$pHo  
accountant 會計員   &##JZ  
accounting 會計   /CbM-jf  
accounting system 會計制度   9/R=_y-  
accounts payable 應付賬款   3#F"UG2,_  
accounts receivable 應收賬款   9om}j
  
accumulated profits 累積利益   N~(?g7  
adjusting entry ?#123;整記錄   /$FpceB!W  
adjustment ?#123;整   jT-tsQ .,  
administration expense 管理費用   />7G  
advances 預付   vv`53 Pbw)  
advertising expense 廣告費   \#"&S@%c  
agency 代理   KJV],6d  
agent 代理人   -9s&OKo`({  
agreement 契約   e4.G9(  
allotments 分配數   y99|V39'  
allowance 津貼   K2tOt7M!  
amalgamation 合併   &>ykkrY  
amortization 攤銷   1nE`Wmo.2  
amortized cost 應攤成本   |~Vq"6`  
annuities 年金   Z22#lF\N  
applied cost 已分配成本   }|c-i.0=
 
applied expense 已分配費用   :ee'|c  
applied manufacturing expense 己分配製造費用   /AUX7 m.8  
apportioned charge 攤派費用   S;nlC  
appreciation 漲價   8ROZ]Xh,x  
article of association 公司章程   _o>?\:A  
assessment 課稅   v.Q+4 k  
assets 資產   5hlS2fn  
attorney fee 律師費   Wr4Ob*2iD  
audit 審計    LD}<|  
auditor 審計員   )hfI,9I~  
average 平均數   sz4;hSTy  
average cost 平均成本   =~k#<q1^  
bad debt 壞賬   l<s6Uu"  
balance 餘額   ,mt=)Ac  
balance sheet 資產負債表   V24FzQ?z:.  
bank account 銀行賬戶  
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bank balance 銀行結存   TM,Fab &  
bank charge 銀行手續費   A$::|2~  
bank deposit 銀行存款   /@LUD=  
bank discount 銀行貼現   Dq*O8*#*  
bank draft 銀行匯票   ]%h|ox0  
bank loan 銀行借款   X`k#/~+0  
bank overdraft 銀行透支   N[xa=  
bankers acceptance 銀行承兌   l9{.~]V  
bankruptcy 破產   7x(z  
bearer 持票人   N8
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beneficiary 受益人   g+KuK
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bequest 遺產   }FC(Z-g  
bill 票據   NH8\&#}nAK  
bill of exchange 匯票   {6;S= 9E\
 
bill of lading 提單   \U HI%1^  
bills discounted 貼現票據   H\=S_b1wo  
bills payable 應付票據   )'$'?Fn  
bills receivable 應收票據   l}9E0^AS  
board of directors 董事會   5R*55@)  
bonds 債券   a,?u 2  
bonus 紅利   QbEb} Jt  
book value 賬面價值   1u_< 1X3  
bookkeeper 簿記員   OZ Hfd7K4A  
bookkeeping 簿記   [d6
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branch office general ledger 支店往來賬戶   ?.69nN  
broker 經紀人   Y;>D"C..  
brought down 接前   DG 6W ^  
brought forward 接上頁   l9F]Lw  
budget 預算   WC wM+D  
by-product 副產品   * o#P)H  
by-product sales 副產品銷售   c+G%o8  
capital 股本   ]4)$dQ59  
capital income 資本收益   B3@\Ua)  
capital outlay 資本支出   C+aL8_(R  
capital stock 股本   b|u0a6  
capital stock certificate 股票   @-aMj  
carried down 移後   e!1am%aE  
carried forward 移下頁   bA(-7l?  
cash 現金   kD_616  
cash account 現金賬戶   7\EY&KI"0  
cash in bank 存銀行現金   =(p]
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cash on delivery 交貨收款   N/r8joi#  
cash on hand 庫存現金   U3M;6j9`  
cash payment 現金支付   8'0
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cash purchase 現購   rLI);!^-  
cash sale 現沽   [Qn$i/`J  
cashier 出?#123;員   _K<Z  
cashiers check 本票   WXJ%hA  
certificate of deposit 存款單折   JnXVI!+JDL  
certificate of indebtedness 借據   =g$>]AE  
certified check 保付支票   URDXyAt  
certified public accountant 會計師   KDJ-IXoU  
charges 費用   p!H'JNG  
charge for remittances 匯水手續費   p JM&R<i:  
charter 營業執照   3mLtnRX[m  
chartered accountant 會計師   eBg:[44V  
chattles 動產   VK^m]??s_  
check 支票   I+']av8e  
che stub 支票存根   ~cb7]^#u1l  
closed account 己結清賬戶   U$=#yg2 :  
closing 結算   ^;.&=3N,+  
closing entries 結賬紀錄   ^(T_rEp  
closing stock 期末存貨   05Y4=7,!  
closing the book 結賬   ;.&k zzvJ  
columnar journal 多欄日記賬   ko`.nSZ-k  
combination 聯合   mD go@f  
commission 佣金   3s$vaV~(a  
commodity 商品   2#`9OLu8X  
common stock 普通股   ]seOc],4  
company 公司   \jHIjFwQ  
compensation 賠償   roHJ$~q?  
compound interest 複利   T6I$7F  
consignee 承銷人   ,w$:=;i  
consignment 寄銷   l1ViUY&Z  
consignor 寄銷人   Q;0g  
consolidated balance sheet 合併資產負債表   fW3NH7aUG  
consolidated profit and loss account 合併損益表   &W$s-qf".  
consolidation 合併   G
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construction cost 營建成本   K)s{D]B  
construction revenue 營建收入   Q;y)6+VU4  
contract 合同   UA(&_-C\  
control account 統制賬戶   Q> J9M`a  
copyright 版權   8;"HM5+  
corporation 公司   -5d^n\CDK  
cost 成本   O("13cU  
cost accounting 成本會計   ((mR'A|`  
cost of labour 勞工成本   R 9b0D>Lxt  
cost of production 生產成本   W9/HM!  
cost of manufacture 製造成本   ISi^BFU  
cost of sales 銷貨成本   _tR?WmNH=  
cost price 成本價格   0vrx5E!  
credit 貸方   l3HfaCP6:  
credit note 收款通知單   s|9[=JMG  
creditor 債權人   NM0s*s42  
crossed check 橫線支票   (svKq(X  
current account 往來活期賬戶   /uJ(&#87  
current asset 流動資產   ]jgMN7  
current liability 流動負債   VhLS*YiSY  
current profit and loss 本期損益   )h`8</#m{  
debit 借方   ,qT+Vqpr{  
debt 債務   wL~-k  
debtor 債務人   L^xh5{  
deed 契據   't3&,:Y  
deferred assets 遞延資產    {B7${AE  
deferred liabilities 遞延負債   >Q[3t79^  
delivery 交貨   pmgPBiU>  
delivery expense 送貨費   FG)(,?q  
delivery order 出貨單   aXh~w<5F  
demand draft 即期匯票   }}u16x}*n  
demand note 即期票據   yz^
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demurrage charge 延期費   tx,q=.(  
deposit 存款   eNu]K,rT  
deposit slip 存款單   \%|%C  
depreciation 折舊   g<g$c<sm  
direct cost 直接成本   H_FT%`iM  
direct labour 直接人工   $nr=4'yZ  
director 董事   e3,@prr  
discount 折扣   V-kx=M"k  
discount on purchase 進貨折扣   ?ZP@H _w6}  
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