[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。   P*`xiTA  
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acceptance 承兌   rz{'X d  
account 賬戶   9^ p{/Io  
accountant 會計員   ~uadivli  
accounting 會計   fhKiG%i'l  
accounting system 會計制度   4iqmi<[("  
accounts payable 應付賬款   b6&NzUt34V  
accounts receivable 應收賬款   D^55:\4(  
accumulated profits 累積利益   v&2@<I>  
adjusting entry ?#123;整記錄   mwH!:f  
adjustment ?#123;整   od*Z$Hb>'  
administration expense 管理費用   @T1+b"TC  
advances 預付   ]31XX=  
advertising expense 廣告費   ROS"V V<  
agency 代理   wg<|@z5  
agent 代理人   e8mbEC(AK  
agreement 契約   uhB!k-ir  
allotments 分配數   n ~u3  
allowance 津貼   BK9x`Oo2  
amalgamation 合併   D1~x  
amortization 攤銷   F*t_lN5{  
amortized cost 應攤成本   ir:~* |  
annuities 年金   f~nt!$  
applied cost 已分配成本   \&&(ytL  
applied expense 已分配費用   u#WTh%/  
applied manufacturing expense 己分配製造費用   T% 13 '  
apportioned charge 攤派費用   e>9Z:vY
 
appreciation 漲價   QM_X2Ho  
article of association 公司章程   6\fMzm  
assessment 課稅   .*-w UBr  
assets 資產   "%''k~UD4  
attorney fee 律師費   <W59mweW#5  
audit 審計   [Am`5&J  
auditor 審計員   Wk #h,p3  
average 平均數   !{tiTA  
average cost 平均成本   F] ?@X  
bad debt 壞賬   q%k(M[  
balance 餘額   {lTxB'W@d  
balance sheet 資產負債表   $KWYe{#  
bank account 銀行賬戶   }?]yxa~  
bank balance 銀行結存   D?yE$_3>c  
bank charge 銀行手續費   GyAgPz  
bank deposit 銀行存款   M'zS7=F!:  
bank discount 銀行貼現   MiH}VfI
  
bank draft 銀行匯票   XL PpxG  
bank loan 銀行借款    hMeqs+  
bank overdraft 銀行透支   'K`Rbhy  
bankers acceptance 銀行承兌   51G=RYay9  
bankruptcy 破產   k l!?/M  
bearer 持票人   ct}%Mdg  
beneficiary 受益人   r<X4ER  
bequest 遺產   }PQSCl^I  
bill 票據   PN"8 Y  
bill of exchange 匯票   Np<&#s[dQ  
bill of lading 提單   h!G^dW.  
bills discounted 貼現票據   VP%i1|XZJ  
bills payable 應付票據   =vr Y{5!>  
bills receivable 應收票據   Bug}^t{M  
board of directors 董事會   9Ue7 ~"=  
bonds 債券   jc&/}o$K  
bonus 紅利   n(1wdlEp  
book value 賬面價值   twtkH~`"Q  
bookkeeper 簿記員   (#bp`Kih  
bookkeeping 簿記   @>G&7r:U  
branch office general ledger 支店往來賬戶   6b]1d04hT  
broker 經紀人   B3dA%\'  
brought down 接前   o)#q9Vk%b  
brought forward 接上頁   ,9Z2cgXwJ  
budget 預算   n^AP"1l8?0  
by-product 副產品   w3<"g&n|  
by-product sales 副產品銷售   :'y{dbKp"  
capital 股本   %l:|2s:  
capital income 資本收益   _}zo /kDA  
capital outlay 資本支出   s[3![ "^Y  
capital stock 股本   VX;zZ`BJ  
capital stock certificate 股票   L$lo~7<]  
carried down 移後   sq~+1(X  
carried forward 移下頁   4@v1jJj  
cash 現金   0L:V#y-*  
cash account 現金賬戶   B:?#l=FL  
cash in bank 存銀行現金   ?"
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cash on delivery 交貨收款   VFl 1 f  
cash on hand 庫存現金    lk_s!<ni  
cash payment 現金支付   <TR/ `  
cash purchase 現購   qDRNtFa  
cash sale 現沽   p@/(.uE  
cashier 出?#123;員   qRPc %"  
cashiers check 本票   #
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certificate of deposit 存款單折   @ /UOSU  
certificate of indebtedness 借據   S<eZd./p6  
certified check 保付支票   N7*C P|?E  
certified public accountant 會計師  
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charges 費用   3@^>#U   
charge for remittances 匯水手續費   ~$4]HDg  
charter 營業執照   Fn86E dFM  
chartered accountant 會計師   pbDw Lo]  
chattles 動產   ~reQV6oQua  
check 支票   :[Qp2Gg O\  
che stub 支票存根   vpm ]9>1[  
closed account 己結清賬戶   dD
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closing 結算   H>
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closing entries 結賬紀錄   ,`<^F:xl  
closing stock 期末存貨   CAUijMI@  
closing the book 結賬   7qP4B9S  
columnar journal 多欄日記賬   8jy-z"jc  
combination 聯合   rIeM+h7Wn  
commission 佣金   &/](HLdF  
commodity 商品   ,b<9?PM  
common stock 普通股   w]};0v&\~s  
company 公司   eo1&.FQu  
compensation 賠償   f49"pTw7  
compound interest 複利   + D:83h{  
consignee 承銷人   gyi)T?uS)  
consignment 寄銷   >0PUWr$8  
consignor 寄銷人   j%p
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consolidated balance sheet 合併資產負債表   pC*BA<?Rg  
consolidated profit and loss account 合併損益表   CI,lk O|C  
consolidation 合併   !|B3i_n  
construction cost 營建成本   Bv^+d\*1  
construction revenue 營建收入   tM&n3MWQ  
contract 合同   aXe{U}eow  
control account 統制賬戶   EdEoXY-2  
copyright 版權   0Tcz[$?  
corporation 公司   'pan9PW  
cost 成本   [%)@|^hw91  
cost accounting 成本會計   |*:tyP%m^  
cost of labour 勞工成本   42fprt  
cost of production 生產成本   um;:fT+  
cost of manufacture 製造成本   E;6~RM:  
cost of sales 銷貨成本   /xcJo g~F,  
cost price 成本價格   8N%z9b  
credit 貸方   On=u#DxQ  
credit note 收款通知單   |GtY*
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creditor 債權人   'WK;$XQ  
crossed check 橫線支票   oEJaH  
current account 往來活期賬戶   Y}ng_c  
current asset 流動資產   q(IZJGb  
current liability 流動負債   *B1x`=  
current profit and loss 本期損益   V1<ow'^i  
debit 借方   bFg*l$`5  
debt 債務   F\5X7ditD  
debtor 債務人   M;*$gV<x  
deed 契據   :q^R `8;(t  
deferred assets 遞延資產   lW p~t  
deferred liabilities 遞延負債   z!$gVWG  
delivery 交貨   )!e3.C|V1W  
delivery expense 送貨費   Q!yb16J  
delivery order 出貨單   5G#$c'A{4  
demand draft 即期匯票   Jen%}\  
demand note 即期票據   GM](=|
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demurrage charge 延期費   6 }!Z"  
deposit 存款   vQ 4}WtvA  
deposit slip 存款單   G$C}?" l  
depreciation 折舊  
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direct cost 直接成本   Vo,[EVL  
direct labour 直接人工   @lS==O-`f  
director 董事   !6HuFf  
discount 折扣   D*\v0=P'?  
discount on purchase 進貨折扣   L}$z/jo  
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