[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。   m"f3hd4D_q  
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acceptance 承兌   t|?eNKVV9'  
account 賬戶   ngOGo =
 
accountant 會計員   t_kRYdW9  
accounting 會計   VM}7 ~  
accounting system 會計制度   L/xTW  
accounts payable 應付賬款   }!QVcu"+t/  
accounts receivable 應收賬款   NnRX0]  
accumulated profits 累積利益   U2 8frRa  
adjusting entry ?#123;整記錄   uJSzz:\  
adjustment ?#123;整   zGtv(gwk  
administration expense 管理費用   ~v6]6+   
advances 預付   p+ #]Jr  
advertising expense 廣告費   >V ph_98|  
agency 代理   g+]o=@  
agent 代理人   Q" G;L  
agreement 契約   L>&9+<-B  
allotments 分配數   Mhu|S)hn  
allowance 津貼   gTb%c84  
amalgamation 合併   x4XCR,-  
amortization 攤銷   #CRd@k?  
amortized cost 應攤成本   q$'D}OHT  
annuities 年金   9>r@wK'Pn  
applied cost 已分配成本   ~cul;bb#  
applied expense 已分配費用   pEq }b+-  
applied manufacturing expense 己分配製造費用   +?v2MsF']  
apportioned charge 攤派費用   w5`EJp8MC  
appreciation 漲價  
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article of association 公司章程   Gz:ell$  
assessment 課稅   +vIsYg*#2M  
assets 資產   UsgrI>|l  
attorney fee 律師費   y' RQ_Gi  
audit 審計   )Wy:I_F351  
auditor 審計員   c@Xb6z_>  
average 平均數   n;LjKE  
average cost 平均成本   GL,( N|  
bad debt 壞賬   b6!7j  
balance 餘額   @_0tq{  
balance sheet 資產負債表   uxlrJ1~M  
bank account 銀行賬戶   ldt]=Sqy  
bank balance 銀行結存   ;r}yeISf  
bank charge 銀行手續費   D"CU J?  
bank deposit 銀行存款   R$bDj>8  
bank discount 銀行貼現   yX.; x 0  
bank draft 銀行匯票   }H:wgy`  
bank loan 銀行借款   ) uTFId  
bank overdraft 銀行透支   3fxc
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bankers acceptance 銀行承兌   hv*XuT/  
bankruptcy 破產   d:{}0hmxI  
bearer 持票人   `_SV1|=="8  
beneficiary 受益人   nd }Z[)  
bequest 遺產  
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bill 票據   D2I|Z  
bill of exchange 匯票   dOVu D(  
bill of lading 提單   hC?rHw H>  
bills discounted 貼現票據   &qP0-x)  
bills payable 應付票據   %+oqAYm+s  
bills receivable 應收票據   x(A8FtG  
board of directors 董事會   RZ|M;c  
bonds 債券   S0`u!l89(  
bonus 紅利    9XhcA  
book value 賬面價值   B+z>$6  
bookkeeper 簿記員   N@X(YlO  
bookkeeping 簿記  

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branch office general ledger 支店往來賬戶   c7D{^$L9v  
broker 經紀人   mrBK{@n  
brought down 接前   tLcw?aB  
brought forward 接上頁   9Dp0Pi?29  
budget 預算   }#S1!TU  
by-product 副產品   Dt\rrN:v  
by-product sales 副產品銷售   {DZ xK(  
capital 股本   9"zp>VR  
capital income 資本收益   w?Pex]i{  
capital outlay 資本支出   T+oOlug  
capital stock 股本   S6Y:Z0  
capital stock certificate 股票   ={;7WB$  
carried down 移後   CSY-{  
carried forward 移下頁   tX6_n%/L  
cash 現金   t N4-<6  
cash account 現金賬戶   5_1\{lP  
cash in bank 存銀行現金   >[;L.  
cash on delivery 交貨收款   &Q*  7  
cash on hand 庫存現金   qkqtPbQ 7  
cash payment 現金支付   GT\yjrCd  
cash purchase 現購   ^SK!?M  
cash sale 現沽   >+DMTV[O  
cashier 出?#123;員   "]|7%]  
cashiers check 本票   m\70&%v  
certificate of deposit 存款單折   ]Ljb&*IEj  
certificate of indebtedness 借據   hkdF  
certified check 保付支票   MRg Ozg  
certified public accountant 會計師   2@IL  n+#  
charges 費用   11c\C Iu  
charge for remittances 匯水手續費   zB/VS_^^W:  
charter 營業執照   (\o4 c0UzK  
chartered accountant 會計師   hM[3l1o{|  
chattles 動產   jib pZ)  
check 支票   m6#a{  
che stub 支票存根   P-<1vfThH  
closed account 己結清賬戶   #lc6-
K#  
closing 結算   _%Yi ^^  
closing entries 結賬紀錄   , U)&ny  
closing stock 期末存貨   z$Le,+  
closing the book 結賬   5 D=r7  
columnar journal 多欄日記賬   ;WAa4r>  
combination 聯合   I;n< ) >  
commission 佣金   O<#8R\v  
commodity 商品   T+B8SZw#}!  
common stock 普通股   /;{L~f=et)  
company 公司   d]:G#<.  
compensation 賠償   4LW~  
compound interest 複利   yz,0 S'U  
consignee 承銷人   )FPn_p#3]  
consignment 寄銷   7 8r0K 5=  
consignor 寄銷人   ]
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consolidated balance sheet 合併資產負債表   A}}dc:$C  
consolidated profit and loss account 合併損益表   <sw=:HU  
consolidation 合併   iSUu3Yv,_m  
construction cost 營建成本   gf?N(,  
construction revenue 營建收入   G:y+yE4  
contract 合同   M2c7|  
control account 統制賬戶  
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copyright 版權   A\W)uwyN  
corporation 公司   e]CoYuPr  
cost 成本   TD%L`Gk  
cost accounting 成本會計   @WJ\W`P  
cost of labour 勞工成本   _!!Fg%a5"R  
cost of production 生產成本   &W c$VDC  
cost of manufacture 製造成本   fFYoZ/\  
cost of sales 銷貨成本   Od^Sr4C  
cost price 成本價格   Dyc XJ3eQ  
credit 貸方   ~I9o*cq  
credit note 收款通知單   2i;ox*SfpU  
creditor 債權人   OZd (~E  
crossed check 橫線支票   J#Cl Q%  
current account 往來活期賬戶   =9W\;xE S  
current asset 流動資產   u~2]$ /U  
current liability 流動負債   l5~O}`gfh  
current profit and loss 本期損益   %K.rrn M  
debit 借方   */_'pt  
debt 債務   4T;<`{]  
debtor 債務人   WUo\jm [yr  
deed 契據   FvYciU!  
deferred assets 遞延資產   d0C _:_  
deferred liabilities 遞延負債   tbiM>qxB  
delivery 交貨   8ZqLGa]  
delivery expense 送貨費   Jp%5qBS^
 
delivery order 出貨單   3"< 0_3?W  
demand draft 即期匯票   V"'PA-z3  
demand note 即期票據   jwBJG7\  
demurrage charge 延期費   E/*&'Osq  
deposit 存款   zx,9x*g  
deposit slip 存款單   psc Fb$b  
depreciation 折舊   Xx%<rsA>F  
direct cost 直接成本   Jj\lF*B  
direct labour 直接人工   DW78SoyedZ  
director 董事   T:Ee6I 3l  
discount 折扣   s;=C&N5g  
discount on purchase 進貨折扣   Bf]Bi~w<  
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