[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。   R<OI1,..r  
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acceptance 承兌   !%$`Eq)M^7  
account 賬戶   */|BpakD<  
accountant 會計員   s%<e
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accounting 會計   pb~pN  
accounting system 會計制度   g<~Cpd  
accounts payable 應付賬款   q$=#A7H>3)  
accounts receivable 應收賬款   8#vc(04(  
accumulated profits 累積利益   D_v bSF)  
adjusting entry ?#123;整記錄   yn#X;ja-  
adjustment ?#123;整   Ol!ntNhXm  
administration expense 管理費用   6?w0  
advances 預付   @')[
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advertising expense 廣告費   >$4d7.^hb/  
agency 代理   BCA&mi3q  
agent 代理人   T#>7ub  
agreement 契約   eUg~)m5G  
allotments 分配數   TqnTS0fx  
allowance 津貼   kh`"
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amalgamation 合併   r?/'!!4  
amortization 攤銷   ~
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amortized cost 應攤成本   Cg(Y&Gxf.  
annuities 年金   x)@G;nZ  
applied cost 已分配成本   %f]:I  
applied expense 已分配費用   6O y$gW)  
applied manufacturing expense 己分配製造費用   NU0g07"  
apportioned charge 攤派費用   N0r16# -g  
appreciation 漲價   EVGt 5z  
article of association 公司章程   EKO[!,  
assessment 課稅   t2)rUWg
  
assets 資產   8SGo9[U2  
attorney fee 律師費   HPZ}*m'  
audit 審計   sIy^m}02  
auditor 審計員   vd[0X;  
average 平均數   o,)?!{k}  
average cost 平均成本   .hifsB~  
bad debt 壞賬    a24"yT  
balance 餘額   .
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balance sheet 資產負債表   b}"N`,0dO  
bank account 銀行賬戶   ]iUxp+  
bank balance 銀行結存   }R{
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bank charge 銀行手續費   U[ 0=L`0e  
bank deposit 銀行存款   Sn|BlXrey  
bank discount 銀行貼現   "/wyZ  
bank draft 銀行匯票   |AozR ~  
bank loan 銀行借款   =o$sxb E(  
bank overdraft 銀行透支   ATK_DEAu  
bankers acceptance 銀行承兌   p"KFJ  
bankruptcy 破產   W>j!Q^?  
bearer 持票人   (^Y~/  
beneficiary 受益人   E4M@WNPx  
bequest 遺產   yjF1}SQ  
bill 票據   TIQkW,  
bill of exchange 匯票   sG92XJ  
bill of lading 提單   %yv<y+yP~  
bills discounted 貼現票據   3v1iy/ /  
bills payable 應付票據   'ZDp5pCC;  
bills receivable 應收票據   >LOjV0K/  
board of directors 董事會   K/|Z$4 S  
bonds 債券   zN^n]N_?  
bonus 紅利   PoxK{Y  
book value 賬面價值   &B6Ep6QS  
bookkeeper 簿記員   YTUZo W2  
bookkeeping 簿記   6">+ ~ G  
branch office general ledger 支店往來賬戶   ~T1XLu  
broker 經紀人   Utnr5^].2O  
brought down 接前   &E.^jR~*  
brought forward 接上頁   ~f $|HP}  
budget 預算   5\]Sv]s)R  
by-product 副產品   w5Y04J  
by-product sales 副產品銷售   YS/Yd[ e  
capital 股本   @$[?z9ck"  
capital income 資本收益   ]~'5\58sP  
capital outlay 資本支出   RO 4Z?tz  
capital stock 股本   < t,zaIi  
capital stock certificate 股票   jI
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carried down 移後   t/VD31  
carried forward 移下頁   _V7s#_p  
cash 現金   #h` V>;  
cash account 現金賬戶   1_PoqD!q  
cash in bank 存銀行現金   DtXrWS/
 
cash on delivery 交貨收款   ;$.J3!  
cash on hand 庫存現金   /|C*  
cash payment 現金支付   UQ?XqgUM  
cash purchase 現購   )u[emv$  
cash sale 現沽   "_-Po^u=r  
cashier 出?#123;員   Lr$go6s  
cashiers check 本票   &$`P,i 1)  
certificate of deposit 存款單折   _m5uDF?[  
certificate of indebtedness 借據   gG<~-8uQ  
certified check 保付支票   J^SdH&%Z  
certified public accountant 會計師   VVac:  
charges 費用   ,,%i;  
charge for remittances 匯水手續費   -GhP9; d  
charter 營業執照   "{@A5A  
chartered accountant 會計師   J:CXW%\ <q  
chattles 動產   hI]Hp3S  
check 支票   MQ5R O;RY  
che stub 支票存根   5m\<U`  
closed account 己結清賬戶   _(%d(E2?  
closing 結算   0
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closing entries 結賬紀錄   P
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closing stock 期末存貨   CZud& <  
closing the book 結賬   !t$'AoVBq  
columnar journal 多欄日記賬   SUC
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combination 聯合   U>=Z- T  
commission 佣金   x@P y>f2  
commodity 商品   b=yx7v"r  
common stock 普通股   p>RNPrT  
company 公司   ^1iSn)&  
compensation 賠償   HHDl8lo  
compound interest 複利   ~.{/0T  
consignee 承銷人   {C=NUK%?  
consignment 寄銷   ub^h&=\S  
consignor 寄銷人   Aw$x;3y  
consolidated balance sheet 合併資產負債表   K1mPr^3rC  
consolidated profit and loss account 合併損益表   XG{{ 2f  
consolidation 合併   I4/8 _)b^  
construction cost 營建成本   v- T$:cL  
construction revenue 營建收入   CR8/K  e  
contract 合同   $?Yry.2  
control account 統制賬戶   `eE&5.  
copyright 版權   sF!($k;!  
corporation 公司   K0-ypU*P  
cost 成本   sy:[T T!w  
cost accounting 成本會計   PDJr<E?  
cost of labour 勞工成本   H$=e -L`@  
cost of production 生產成本   h1B? 8 pD
 
cost of manufacture 製造成本   -~s!73pDY  
cost of sales 銷貨成本   ]op}y0  
cost price 成本價格   fol,xMc&  
credit 貸方   B:5Rr}eY+  
credit note 收款通知單   R<\ F:9  
creditor 債權人   C7rNV0.Fq  
crossed check 橫線支票   5b*M*e&=C  
current account 往來活期賬戶   "$#xK|t  
current asset 流動資產   xf<at->  
current liability 流動負債   +c(zo4nZ  
current profit and loss 本期損益   a|%J=k>>  
debit 借方   1C<uz29  
debt 債務   jr)1(**  
debtor 債務人   LxYrl-  
deed 契據   13=A
  
deferred assets 遞延資產   o)Iff)m$  
deferred liabilities 遞延負債   *@Lp`thq  
delivery 交貨   'qZW,],5  
delivery expense 送貨費   wT;0w3.Z  
delivery order 出貨單   n!YKz"$  
demand draft 即期匯票   j/R[<47  
demand note 即期票據   FG6h,7+  
demurrage charge 延期費   x.7]/)  
deposit 存款   {K+icTL3  
deposit slip 存款單   #xho[\  
depreciation 折舊   CnpV:>V=  
direct cost 直接成本   fKeT
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direct labour 直接人工   6g 5#TpCh  
director 董事   H\h3TdL  
discount 折扣   }=%oX}[  
discount on purchase 進貨折扣   -&NN51-d\j  
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