[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。   +5-]iKh  
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acceptance 承兌   U%q:^S%#eG  
account 賬戶   ~Zmi(Ra  
accountant 會計員   Mm.Ql  
accounting 會計   W<Z$YWr  
accounting system 會計制度   847 R   
accounts payable 應付賬款   <PioQ>~  
accounts receivable 應收賬款   ge$LIsE8  
accumulated profits 累積利益   O4E(R?wd  
adjusting entry ?#123;整記錄   %@P``  
adjustment ?#123;整   iD<6t_8),  
administration expense 管理費用   QF.3c6O@  
advances 預付   kxh 5}eB  
advertising expense 廣告費   v J-LPTB  
agency 代理   SF^x=[ir  
agent 代理人   %9X{{_  
agreement 契約   UW/N MjK  
allotments 分配數   T/5"}P`  
allowance 津貼   pqeL%="p;  
amalgamation 合併   /VO^5Dnb  
amortization 攤銷   $3 4j6;oN  
amortized cost 應攤成本   jN6b*-2  
annuities 年金   \yG`Sfu2  
applied cost 已分配成本   wyzOcx>M  
applied expense 已分配費用   ]\BUoQ7I/  
applied manufacturing expense 己分配製造費用   )\0q_a  
apportioned charge 攤派費用   TP{Gt.e  
appreciation 漲價   `NSy"6{Z  
article of association 公司章程   2e.N"eLNt  
assessment 課稅   _88QgThb  
assets 資產   uY;R8CiD  
attorney fee 律師費   G?/c/rG  
audit 審計   UiIF6-ZZ!  
auditor 審計員   f05=Mc&)  
average 平均數   Qci$YTwl>  
average cost 平均成本   "yW&<7u1  
bad debt 壞賬   (a }J$:
 
balance 餘額   30_ckMG"g  
balance sheet 資產負債表   %
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bank account 銀行賬戶   ?/'}JS(Sm  
bank balance 銀行結存   VFSz-<L  
bank charge 銀行手續費   @rwU 1T33  
bank deposit 銀行存款   DjwQ`MA  
bank discount 銀行貼現   Q]rqD83((  
bank draft 銀行匯票   A,BEKjR~J  
bank loan 銀行借款   _]=9#Fg7
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bank overdraft 銀行透支   ],[)uTZc  
bankers acceptance 銀行承兌   9P.(^SD][z  
bankruptcy 破產   eh<rRx"[  
bearer 持票人   bxwk
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beneficiary 受益人   HH8;J66I&  
bequest 遺產   +9[SVw8  
bill 票據   >zmz
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bill of exchange 匯票   #6W,6(#^#  
bill of lading 提單   nm@']  
bills discounted 貼現票據   kXwi{P3D$  
bills payable 應付票據   *Hs*,}M
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bills receivable 應收票據   CCqT tp  
board of directors 董事會   qS.)UaA  
bonds 債券   1,`H:%z%  
bonus 紅利   hD q2-X}  
book value 賬面價值   p)3nyN=|_  
bookkeeper 簿記員   #hJQbv=B"  
bookkeeping 簿記   ooE{V*Ie  
branch office general ledger 支店往來賬戶   2
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broker 經紀人   a2yE
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brought down 接前   i8~$o:&HT  
brought forward 接上頁   |s=`w8p  
budget 預算   Y)M8zi>b  
by-product 副產品   hCC}d0gf`n  
by-product sales 副產品銷售   PZ,z15PG]  
capital 股本   GaBTj_3  
capital income 資本收益   7>n"}8i  
capital outlay 資本支出   [w+Q^\%bN  
capital stock 股本   -(IC~   
capital stock certificate 股票   -$YJfQE6G  
carried down 移後   l l<mE,  
carried forward 移下頁   eko]H!Ov(  
cash 現金   v <Hb-~  
cash account 現金賬戶   T?npQA07=  
cash in bank 存銀行現金   ?`AGF%zp  
cash on delivery 交貨收款   IU!Ht>  
cash on hand 庫存現金   Mw^*yW  
cash payment 現金支付   |! LnAh  
cash purchase 現購   6I|A-h  
cash sale 現沽   =
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cashier 出?#123;員   S~3\3qt$  
cashiers check 本票   ]sj0~DI*m  
certificate of deposit 存款單折   \%5MAQS  
certificate of indebtedness 借據   (C S 8(C4[  
certified check 保付支票   Hk;-5A|9  
certified public accountant 會計師   kX2d7yQZz  
charges 費用   7[K
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charge for remittances 匯水手續費   6G_<2bO  
charter 營業執照   2z\;Q8g){r  
chartered accountant 會計師  
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chattles 動產   'MQ%)hipA  
check 支票   it1/3y =]  
che stub 支票存根   `.^ |]|u  
closed account 己結清賬戶   s-?fUqA  
closing 結算   '4u v3)P  
closing entries 結賬紀錄   4tJa-7  
closing stock 期末存貨   1`-r#-MGG  
closing the book 結賬   lS9n@  
columnar journal 多欄日記賬   #I%s3  
combination 聯合   _x %1F  
commission 佣金   N
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commodity 商品   ;dQAV\  
common stock 普通股   2]t i!<  
company 公司   6E^~n  
compensation 賠償   ^}>/n. %  
compound interest 複利   Rs7|}Dl}  
consignee 承銷人   IOEM[zhb$  
consignment 寄銷   /fwgqFVk  
consignor 寄銷人   n&!+wcJ;Yt  
consolidated balance sheet 合併資產負債表   O4Dr ]X c]  
consolidated profit and loss account 合併損益表   )^/0cQcJ  
consolidation 合併   D:E9!l'  
construction cost 營建成本   $sgH'/>  
construction revenue 營建收入   ngyY  
contract 合同   GAl+Zg##  
control account 統制賬戶   &;>4N"]  
copyright 版權   m,tXE%l  
corporation 公司   "s_Z&  
cost 成本   ~&g a1r2v?  
cost accounting 成本會計   P(ZQDTbM :  
cost of labour 勞工成本   edpW8eND  
cost of production 生產成本   ([LIjaoi  
cost of manufacture 製造成本   R$6qoqv{yG  
cost of sales 銷貨成本   -:`V<  
cost price 成本價格   EW(J5/mn  
credit 貸方   (vyz;Ob  
credit note 收款通知單   OJ,m1{9$}  
creditor 債權人   |t6~%6^8  
crossed check 橫線支票   r@$ w*%  
current account 往來活期賬戶   fL6e?\Pw  
current asset 流動資產   !7 _\P7M  
current liability 流動負債    MCnN^  
current profit and loss 本期損益   `ROG~0lN(  
debit 借方   j _ ;fWBD:  
debt 債務   WS,7dz  
debtor 債務人   >K:u?YD[  
deed 契據   FPv"N'/  
deferred assets 遞延資產   xsP4\C>  
deferred liabilities 遞延負債   -dRFA2Y  
delivery 交貨   bFGDgwe z  
delivery expense 送貨費   :zp`6l  
delivery order 出貨單   VKuAO$s$  
demand draft 即期匯票   tT5pggml  
demand note 即期票據   ClQe4uo{  
demurrage charge 延期費   w^;DG
   
deposit 存款   (S9f/i^  
deposit slip 存款單   wNDbHR  
depreciation 折舊   @d&H]5  
direct cost 直接成本   GozPvR^/  
direct labour 直接人工   >^SEWZ_[  
director 董事   BIMKsF Zt  
discount 折扣   +5X DF  
discount on purchase 進貨折扣   ZYMw}]#((E  
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