[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。   F$ Us! NN  
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acceptance 承兌   i[d-n/)  
account 賬戶   ix^:qw;  
accountant 會計員   (Tn*;Xjq  
accounting 會計   P%pB]d.qpi  
accounting system 會計制度   :<ujk  
accounts payable 應付賬款   -N5r[*>  
accounts receivable 應收賬款   s\o </ZDo  
accumulated profits 累積利益   ekI1j%fO  
adjusting entry ?#123;整記錄   3-32q)8  
adjustment ?#123;整   bm%2K@ /U  
administration expense 管理費用   VjYfnvE  
advances 預付   tK{`?NS  
advertising expense 廣告費   `;*=2M<c  
agency 代理   CJjma=XH  
agent 代理人   UN|"D]>/  
agreement 契約   ~,R_  
allotments 分配數   z^~uq:  
allowance 津貼   @[zPN[z.  
amalgamation 合併   lqqY5l6j  
amortization 攤銷   ]lQhIf6)k  
amortized cost 應攤成本   K"Nq_Ddwd  
annuities 年金   4s`*o/it  
applied cost 已分配成本   0g]ABzTn  
applied expense 已分配費用   E_WiQ?p   
applied manufacturing expense 己分配製造費用   bvEk.~tC'  
apportioned charge 攤派費用   ; {I{X}b  
appreciation 漲價   N Ja]UZx  
article of association 公司章程   bL *;N3#E  
assessment 課稅   `mw@"  
assets 資產   a+\Gz  
attorney fee 律師費   X@x: F|/P  
audit 審計   f
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auditor 審計員   3m7$$N|  
average 平均數   ixiRFBUcF~  
average cost 平均成本   ]N1$ioC#  
bad debt 壞賬   zd#qBj] g  
balance 餘額   |V!A!tB  
balance sheet 資產負債表   ?{_dW
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bank account 銀行賬戶   L=Dx$#|  
bank balance 銀行結存   Y0|~]J(B  
bank charge 銀行手續費   %<1fj#X8  
bank deposit 銀行存款   Wf: AMxDm  
bank discount 銀行貼現   7jts;H=  
bank draft 銀行匯票   $Ae/NwIlc  
bank loan 銀行借款   XFK$p^qu  
bank overdraft 銀行透支   y*Ex5N~JC  
bankers acceptance 銀行承兌   ?H*_:?=6  
bankruptcy 破產   k qwS /s  
bearer 持票人   !S(jT?'w  
beneficiary 受益人   Ks7s2vK^  
bequest 遺產   v%zI~g.L  
bill 票據   ~&B_ Bswf  
bill of exchange 匯票   u#J5M&#  
bill of lading 提單   %*}JDx#@  
bills discounted 貼現票據   lzS"NHs<g(  
bills payable 應付票據   6_zL#7E'  
bills receivable 應收票據   9Eg'=YJ  
board of directors 董事會   8VMq>-  
bonds 債券   +#&2*nY  
bonus 紅利   I|WBT  
book value 賬面價值   xu+wi>Y^  
bookkeeper 簿記員   &rw|fF|]  
bookkeeping 簿記   S'E6#   
branch office general ledger 支店往來賬戶   5^* d4[&+  
broker 經紀人   Pq7YJ"Z?:  
brought down 接前   !7%L%~z^  
brought forward 接上頁   gN mp'Lm  
budget 預算   hCr7%`  
by-product 副產品   #+Vvf
  
by-product sales 副產品銷售   ;PS[VdV  
capital 股本   cE]tvL:g  
capital income 資本收益   T w"^I*B  
capital outlay 資本支出   mi97$Cr2  
capital stock 股本   qQpR gzw  
capital stock certificate 股票   : O//A6v  
carried down 移後   W4>8
 
carried forward 移下頁   ^{~y+1lt'  
cash 現金   .'.|s?s  
cash account 現金賬戶   aYPzN<"%  
cash in bank 存銀行現金   ,qv
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cash on delivery 交貨收款   KY|Q#i|pM  
cash on hand 庫存現金   bd)A6a\h  
cash payment 現金支付   l'3NiIX  
cash purchase 現購   ZB ~D_S  
cash sale 現沽   /5yWvra  
cashier 出?#123;員   |L`w4;  
cashiers check 本票   1Ete;r%5=  
certificate of deposit 存款單折   U.wgae].O;  
certificate of indebtedness 借據   +8BH%f}X  
certified check 保付支票   Q'Q+mt8u5  
certified public accountant 會計師   p(Qm\g<  
charges 費用   zD)2af  
charge for remittances 匯水手續費   $orhY D3gv  
charter 營業執照   `86 9XE  
chartered accountant 會計師   vV=$N"bT~  
chattles 動產   9.%{M#j  
check 支票   X
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che stub 支票存根   $,h*xb.  
closed account 己結清賬戶   
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closing 結算   WfO6Fvx%  
closing entries 結賬紀錄   vn,L),"=  
closing stock 期末存貨   `7N[rs9|S  
closing the book 結賬   PeE'#&wn  
columnar journal 多欄日記賬   YtIJJH  
combination 聯合   z),l&7  
commission 佣金   9I
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commodity 商品   9*,5R,#  
common stock 普通股   mH}AVje{ `  
company 公司   b(~NqV!i  
compensation 賠償   im1]:kr7  
compound interest 複利   roRZE[ya  
consignee 承銷人   o'D6lkf0  
consignment 寄銷   0Y"==g+>f  
consignor 寄銷人   -JUv'fk  
consolidated balance sheet 合併資產負債表   r}vI#;&  
consolidated profit and loss account 合併損益表   0n3O;=[aV  
consolidation 合併   YHeB<v  
construction cost 營建成本   KN+*_L-  
construction revenue 營建收入   YR[Ii?  
contract 合同   T8qG9)~3  
control account 統制賬戶   Em _miU  
copyright 版權   <pPI:D@G  
corporation 公司   qtgj"4,:`  
cost 成本   `CHgTkv  
cost accounting 成本會計   }b,a*4pN  
cost of labour 勞工成本   W ddU|-W  
cost of production 生產成本   0>.'w\,87B  
cost of manufacture 製造成本   o*dhks[  
cost of sales 銷貨成本   5Z;Py"%  
cost price 成本價格   "p HQ  
credit 貸方   >GZF\ER  
credit note 收款通知單   :Eob"WH  
creditor 債權人   VDQ&BmJE  
crossed check 橫線支票   kuUH2:L  
current account 往來活期賬戶   [x)BQX'  
current asset 流動資產   sY1*WolA  
current liability 流動負債   r{Fu|aoa;5  
current profit and loss 本期損益   (S(=WG  
debit 借方   uHwuw_eK`  
debt 債務   vm
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debtor 債務人   /?by4v73P  
deed 契據   %0"o(y+zt  
deferred assets 遞延資產   (T`x-wTl  
deferred liabilities 遞延負債   oM< &4F  
delivery 交貨   2f~s$I&l#  
delivery expense 送貨費   /+66y=`UJ  
delivery order 出貨單   U;{VL!  
demand draft 即期匯票   D{G#|&;  
demand note 即期票據   zM)o^Fn2  
demurrage charge 延期費   tc# rL  
deposit 存款   ~}TVM%0RTq  
deposit slip 存款單   I@x*>  
depreciation 折舊   +LX&1GX  
direct cost 直接成本   @Yt[%tOF+  
direct labour 直接人工   c{&sf y  
director 董事   0 J ANj  
discount 折扣   LfK <%(:  
discount on purchase 進貨折扣   z{AfR2L  
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