[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。   TJE\A)|>g  
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acceptance 承兌   Lb LiB*D#s  
account 賬戶   9nu3+.&P  
accountant 會計員   'B+ ' (f  
accounting 會計   at2FmBdu C  
accounting system 會計制度   !4]9!
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accounts payable 應付賬款   {M,,npl  
accounts receivable 應收賬款   .ROznCe}  
accumulated profits 累積利益   FP[!BUOf"  
adjusting entry ?#123;整記錄   &A#~)i5g F  
adjustment ?#123;整   CJ}5T]WZ  
administration expense 管理費用   w[P4&?2:  
advances 預付   * <1r3!  
advertising expense 廣告費   JNcYJ [wqv  
agency 代理   ;?C#IU  
agent 代理人   &.TTJsKG h  
agreement 契約   8* Jw0mSw  
allotments 分配數   1+?^0%AC  
allowance 津貼   Bc3:}+l  
amalgamation 合併   [qsEUc+Z.'  
amortization 攤銷   = k\J<  
amortized cost 應攤成本   @F(mi1QO  
annuities 年金   T LehdZ>^  
applied cost 已分配成本   8Lw B B  
applied expense 已分配費用   KZ~*Nz+H2  
applied manufacturing expense 己分配製造費用   hY`\&@  
apportioned charge 攤派費用   0'nikLaKy  
appreciation 漲價   3Hf0MAt  
article of association 公司章程   YBh'EL}P  
assessment 課稅   }i!J/tJ)b  
assets 資產   qZ@s#UiB  
attorney fee 律師費   `~eUee3b.~  
audit 審計   |Ph3#^rM?  
auditor 審計員   Cu6%h>@K$  
average 平均數   gv5*!eI  
average cost 平均成本   B=|cS;bM$3  
bad debt 壞賬   :1S l"?xU  
balance 餘額   Haqm^Ky$  
balance sheet 資產負債表   #Fyuf,hw4  
bank account 銀行賬戶   a&vY!vx3  
bank balance 銀行結存   4@xE8`+bG  
bank charge 銀行手續費   arf8xqR-U]  
bank deposit 銀行存款  
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bank discount 銀行貼現   n_'{^6*O  
bank draft 銀行匯票   A_KW(;50  
bank loan 銀行借款   vm>b m  
bank overdraft 銀行透支   'uy/o)L  
bankers acceptance 銀行承兌   Jaz?Ys|S  
bankruptcy 破產   V')0 Mr  
bearer 持票人   nT2)E&U6%  
beneficiary 受益人   Y))NK'B5  
bequest 遺產   s.8{5jVG  
bill 票據   Bj7gQ%>H4  
bill of exchange 匯票   Yw0[[N<SW  
bill of lading 提單   Dd`Mv$*d8  
bills discounted 貼現票據   ->N8#XH2=  
bills payable 應付票據   gCyW Vp  
bills receivable 應收票據   $ MC)}l  
board of directors 董事會   JchSMc.9  
bonds 債券   y+7PwBo% e  
bonus 紅利   $8BPlqBIZ  
book value 賬面價值   Sfdu`MQR  
bookkeeper 簿記員   =FD;~  
bookkeeping 簿記   1)Zf 3Y8  
branch office general ledger 支店往來賬戶   m^qBxA  
broker 經紀人   "yW:\   
brought down 接前   o=1
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brought forward 接上頁   NFv>B>  
budget 預算   ++E3]X|  
by-product 副產品   8g7 <KKw  
by-product sales 副產品銷售   $
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capital 股本   #KO,~]k5|e  
capital income 資本收益   W6Y@U$P#G  
capital outlay 資本支出   Dih3}X&jn$  
capital stock 股本   mx=BD'  
capital stock certificate 股票   X]'7Ov  
carried down 移後    Tgl}  
carried forward 移下頁   "Iix )Ue  
cash 現金   b".L_Ma1*  
cash account 現金賬戶   4"Hye&O  
cash in bank 存銀行現金   +]Y,
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cash on delivery 交貨收款   )5 R=Z<  
cash on hand 庫存現金   #^]n0!  
cash payment 現金支付   Nv"EV;$  
cash purchase 現購   HJY2#lSha6  
cash sale 現沽   b6*!ACY  
cashier 出?#123;員   LCQE_}Mh  
cashiers check 本票   9H%X2#:fH  
certificate of deposit 存款單折   =)7s$ p  
certificate of indebtedness 借據   @$z<i `4  
certified check 保付支票   7hcNf,  
certified public accountant 會計師   R=KQ  
charges 費用   1m.W<  
charge for remittances 匯水手續費   'g{9@PkGn  
charter 營業執照   7sXxq4  
chartered accountant 會計師   ,\@O(; mF  
chattles 動產   <'g: T
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check 支票   !*OJ.W&  
che stub 支票存根   `HBf&Z  
closed account 己結清賬戶   
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closing 結算   m1*O0Tg]"  
closing entries 結賬紀錄   9`9R! =NM  
closing stock 期末存貨   M8TSt\  
closing the book 結賬   x]33LQ1]  
columnar journal 多欄日記賬   [V WUqlNt>  
combination 聯合   &>Vfa  
commission 佣金   nakYn  
commodity 商品   :Q@&5!]>d  
common stock 普通股   nb>7UN.9  
company 公司   8$85^Of  
compensation 賠償   10<x.8fSP  
compound interest 複利   !46RGU:I  
consignee 承銷人   \m7-rV6r  
consignment 寄銷   {sihus#Q  
consignor 寄銷人   UDL!43K  
consolidated balance sheet 合併資產負債表   !c}O5TI|#  
consolidated profit and loss account 合併損益表   2z6yn?'&L  
consolidation 合併   #MX'^RZ>2  
construction cost 營建成本   ,k{#S?:b  
construction revenue 營建收入   uw[<5  
contract 合同   F~%]6^$w  
control account 統制賬戶   S{PJUA u  
copyright 版權   y4*U6+#.  
corporation 公司   & -{DfNKc  
cost 成本   so"$m  
cost accounting 成本會計   IE;~?W"  
cost of labour 勞工成本   QrB@cK]  
cost of production 生產成本   #33fGmd[  
cost of manufacture 製造成本   [`{Z}q&  
cost of sales 銷貨成本  
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cost price 成本價格   #w,D wy  
credit 貸方   GNXH M*~  
credit note 收款通知單   E~%jX }/  
creditor 債權人   ^T ?RK"p  
crossed check 橫線支票   :*i
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current account 往來活期賬戶   }4Tc  
current asset 流動資產   NLUT#!Gr  
current liability 流動負債   6|aKL[%6  
current profit and loss 本期損益   >TOu|r  
debit 借方   b7NM#Hb
 
debt 債務   :"=ez<t  
debtor 債務人    )2V:  
deed 契據   M)eO6oX|  
deferred assets 遞延資產   g#F?!i-[F  
deferred liabilities 遞延負債   bu:S:`  
delivery 交貨   *+j*{>E  
delivery expense 送貨費   q#vQv5  
delivery order 出貨單   .q%WuQw  
demand draft 即期匯票   PJ]];MQ  
demand note 即期票據   +Vm}E 0Ov  
demurrage charge 延期費   u=/{cOJI6  
deposit 存款   iz8Bf;  
deposit slip 存款單   Cnbz=z  
depreciation 折舊   _AQb6N b  
direct cost 直接成本   Sz^ veh?  
direct labour 直接人工   f0X_fm_q  
director 董事   |+iws8xK?  
discount 折扣   A6:es_  
discount on purchase 進貨折扣   MYla OT  
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