[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。   bYhG`1,$-a  
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acceptance 承兌   HKOSS-`5  
account 賬戶   x2b t^!t.  
accountant 會計員   6Qz=g t%I=  
accounting 會計   *h
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accounting system 會計制度   *N{k#d/  
accounts payable 應付賬款   B 'd@ms  
accounts receivable 應收賬款   Dcs O~mg  
accumulated profits 累積利益   &:g1*+  
adjusting entry ?#123;整記錄   &h6 `hP_  
adjustment ?#123;整   7NvRZ!  
administration expense 管理費用   %7\l +g,  
advances 預付   i"DyXIrk2  
advertising expense 廣告費   wJgGw5  
agency 代理   ehe#"exCB  
agent 代理人   / a-s9<  
agreement 契約   <5FGL96  
allotments 分配數   hQL@q7tUr  
allowance 津貼   c5KciTD^  
amalgamation 合併   -Fop<q\b  
amortization 攤銷   =&.9z 4A  
amortized cost 應攤成本   A~0yMww:$  
annuities 年金   HG5E,^1n  
applied cost 已分配成本   lPA}06
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applied expense 已分配費用   _IxYnm`pc  
applied manufacturing expense 己分配製造費用   hHOx ]  
apportioned charge 攤派費用   F6+4Yy+  
appreciation 漲價   7fT_]H8  
article of association 公司章程  
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assessment 課稅   ?AI`,*^  
assets 資產   ka_R|xG\  
attorney fee 律師費   0Uk;&a0s  
audit 審計   Vm I Afe  
auditor 審計員   =|^R<#%/  
average 平均數   CzDg?wb  
average cost 平均成本   n5fc_N/8O=  
bad debt 壞賬   Z)u_2e  
balance 餘額   Y31e1   
balance sheet 資產負債表   RO'b)J:j9  
bank account 銀行賬戶   c47.,oTo  
bank balance 銀行結存   RWJyd=  
bank charge 銀行手續費   H:16aaMn(  
bank deposit 銀行存款   ej(< Le\  
bank discount 銀行貼現   uSxldc  
bank draft 銀行匯票   ue!4By8T  
bank loan 銀行借款   V4,\vgGu  
bank overdraft 銀行透支   "p>kiNu  
bankers acceptance 銀行承兌   uF D  
bankruptcy 破產   kp)1s>c  
bearer 持票人   a72L%oJ   
beneficiary 受益人   73ABop  
bequest 遺產   $JK,9G[Vu  
bill 票據  
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bill of exchange 匯票   ,C'mE''x  
bill of lading 提單   -Ji uq  
bills discounted 貼現票據   9m%+6#|  
bills payable 應付票據   ZJjm r,1  
bills receivable 應收票據   @]V_%,  
board of directors 董事會   {Sc *AE&Y  
bonds 債券   H]{`q  
bonus 紅利   i$!K{H1{9  
book value 賬面價值   a3 t||@v!  
bookkeeper 簿記員   2>^jMl n  
bookkeeping 簿記   W#x~x|(c  
branch office general ledger 支店往來賬戶   !}"PHby5N  
broker 經紀人   2P|j<~JS  
brought down 接前   1w 9zl}  
brought forward 接上頁   }ol<DV  
budget 預算   mw\
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by-product 副產品   `4q tmbj  
by-product sales 副產品銷售   Z =*h9,MY  
capital 股本   ~yRKNH*M  
capital income 資本收益   4(8BWP~.y2  
capital outlay 資本支出   T&E'MB  
capital stock 股本   ~(.&nysZ-  
capital stock certificate 股票   StLbX?d
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carried down 移後   x^YsXzu  
carried forward 移下頁   pEG!j ~  
cash 現金   AnBD~h h  
cash account 現金賬戶   ]L\]Ll;  
cash in bank 存銀行現金   gI+dyoh  
cash on delivery 交貨收款   |7miT!y8  
cash on hand 庫存現金   {>X2\.Rl  
cash payment 現金支付   94[8~_{fG  
cash purchase 現購   Uee$5a>(  
cash sale 現沽   i%r+/D)KvG  
cashier 出?#123;員   ?r.U5}PBI  
cashiers check 本票   (+bt{M a  
certificate of deposit 存款單折   6k ]+DbT  
certificate of indebtedness 借據   N8{ 8 a  
certified check 保付支票   mP./e8  
certified public accountant 會計師   90a!_8o  
charges 費用   Qf@ha  
charge for remittances 匯水手續費   IG8I<+<o  
charter 營業執照   f(c#1AJE53  
chartered accountant 會計師   42PA?^xPw  
chattles 動產   [85tZr]  
check 支票   R& HkWe  
che stub 支票存根   ~HUO$*U4<  
closed account 己結清賬戶   D[K!xq  
closing 結算   |u^~Z-.  
closing entries 結賬紀錄   \~>7n'd ]  
closing stock 期末存貨   GrM`\MIO  
closing the book 結賬   }Y3*X:i7  
columnar journal 多欄日記賬   !<5Wi)*  
combination 聯合   %/%TR @/  
commission 佣金   Ce@"+k+w  
commodity 商品   E q t\It9  
common stock 普通股   ]l=iKl  
company 公司   VVi3g
  
compensation 賠償   .oe\wJS6  
compound interest 複利   ?; tz  
consignee 承銷人   |k/;1.b!9(  
consignment 寄銷   #>">fs]  
consignor 寄銷人   {6>:=?7]R  
consolidated balance sheet 合併資產負債表   G~zP&9N|  
consolidated profit and loss account 合併損益表  
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consolidation 合併   na] 9-~4  
construction cost 營建成本   &v/R-pz  
construction revenue 營建收入   LcmZ"M6  
contract 合同   \`>f?}4  
control account 統制賬戶   -b'/} zz  
copyright 版權   Ak@y"!wnM  
corporation 公司   Qs8Rb]%|  
cost 成本   ^-qz!ib  
cost accounting 成本會計   f.ws\^v%  
cost of labour 勞工成本   +-MieiKv  
cost of production 生產成本   cIXqnb  
cost of manufacture 製造成本   OCWyp  
cost of sales 銷貨成本   [}?E,1Q3  
cost price 成本價格   wl%I(Cw{]  
credit 貸方   xZ`h8  
credit note 收款通知單   +}^^]J$Nh  
creditor 債權人   ZE6W"pbjU  
crossed check 橫線支票   A=BT2j'l)  
current account 往來活期賬戶   n@//d.T  
current asset 流動資產   W,[iRmxn  
current liability 流動負債   vH>s2\V"  
current profit and loss 本期損益   ~{{@m]P  
debit 借方   qXB5wDJg  
debt 債務   \S)cVp)h  
debtor 債務人   Y?JB%%WWI  
deed 契據   zB#.EW  
deferred assets 遞延資產   D<Z ]kR(  
deferred liabilities 遞延負債   7y=1\K
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delivery 交貨   j.SE'a_  
delivery expense 送貨費   _*u$U  
delivery order 出貨單   \&^U9=uq  
demand draft 即期匯票   NnO%D^P]  
demand note 即期票據   E[>A# l53  
demurrage charge 延期費   j%fi*2uX  
deposit 存款   W% <z|  
deposit slip 存款單   u'Z^|IVfo  
depreciation 折舊   ffem7eQ  
direct cost 直接成本   Lv:;}  
direct labour 直接人工   E#c9n%E\sz  
director 董事   #++D|oE  
discount 折扣   7$Pf  
discount on purchase 進貨折扣   v)LSH;<  
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