[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。   . 6dT5x8u  
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acceptance 承兌   Se8y-AL6x>  
account 賬戶   %
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accountant 會計員   B_2>Yt"  
accounting 會計   sD+G+  
accounting system 會計制度   uyj*v]AE'  
accounts payable 應付賬款   eHe /w9`$R  
accounts receivable 應收賬款   dDbC0} x/  
accumulated profits 累積利益   f4_G[?9,  
adjusting entry ?#123;整記錄   QO/7p]$_  
adjustment ?#123;整   [#Vr)
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administration expense 管理費用   UD`Z;F  
advances 預付   JrTBe73.]j  
advertising expense 廣告費   :t^})%  
agency 代理   C>dJ:.K%H  
agent 代理人   NGUGN~p  
agreement 契約   QB,a d   
allotments 分配數   2*YXm> |1  
allowance 津貼   Q{hOn]"  
amalgamation 合併   VBJ]d
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amortization 攤銷   ;%alZ  
amortized cost 應攤成本   nn:pf1  
annuities 年金   )du{ZWr  
applied cost 已分配成本   q: EQ,  
applied expense 已分配費用   )`7+o9&  
applied manufacturing expense 己分配製造費用   
q"<-  
apportioned charge 攤派費用   eE%yo3  
appreciation 漲價   y03a\K5[KQ  
article of association 公司章程   D.R  
assessment 課稅   'LLx$y.Ei[  
assets 資產   KB*=a  
attorney fee 律師費   12xP)*:$  
audit 審計   d<? :Q  
auditor 審計員   5udoZ>T  
average 平均數   1>y=i+T/b  
average cost 平均成本   G5J ZB7C  
bad debt 壞賬   m(:qZW  
balance 餘額   k.[) R@0%  
balance sheet 資產負債表   <9tG_  
bank account 銀行賬戶   t~K!["g  
bank balance 銀行結存   G%jJ>T4  
bank charge 銀行手續費   RyWOiQk;  
bank deposit 銀行存款   -xIhN?r)  
bank discount 銀行貼現   72vGfT2HtZ  
bank draft 銀行匯票   =w$"wzc  
bank loan 銀行借款   TcmZ0L^O  
bank overdraft 銀行透支   ]u ~Fn2  
bankers acceptance 銀行承兌   4$GRCq5N;  
bankruptcy 破產   *"{Z?< 3  
bearer 持票人   aEdJri  
beneficiary 受益人   G$9|aaf`1#  
bequest 遺產   7d8qs%nA  
bill 票據   c$:=d4t5$  
bill of exchange 匯票   P\6T 4s  
bill of lading 提單   8A u<\~p  
bills discounted 貼現票據   DB'KIw  
bills payable 應付票據   @/NZ>.  
bills receivable 應收票據   ]m#M wN$  
board of directors 董事會   &\`a5[  
bonds 債券   L9?/ -@M  
bonus 紅利   '=G Ce%A  
book value 賬面價值   *Q120R  
bookkeeper 簿記員   ,bp pM  
bookkeeping 簿記   ]l7\Zq  
branch office general ledger 支店往來賬戶   Fd,+(i D  
broker 經紀人   R6Z}/m  
brought down 接前   L{%a4Ip  
brought forward 接上頁   JK]tcP  
budget 預算   3=|2Gs?ut  
by-product 副產品   2$W,R/CLh  
by-product sales 副產品銷售   o]jP3 $t;  
capital 股本   KM(9&1/  
capital income 資本收益   9.OwH(Ax7  
capital outlay 資本支出   ~G:2iSi(#  
capital stock 股本   EQOP?>mWx!  
capital stock certificate 股票   z<vO#  
carried down 移後   )^>XZ*eK  
carried forward 移下頁   :`^3MMLO  
cash 現金   LI;Ef
yL  
cash account 現金賬戶   bKMR7&e.Ep  
cash in bank 存銀行現金   Sc$8tLDLj  
cash on delivery 交貨收款   #Q7x:,f  
cash on hand 庫存現金   OPt;G,$ta  
cash payment 現金支付   I&fh  
cash purchase 現購   :8-gm"awL5  
cash sale 現沽   5h=TV  
cashier 出?#123;員   [gns8F#H\  
cashiers check 本票   P(gVF |J?  
certificate of deposit 存款單折   U;
Ll.BFP  
certificate of indebtedness 借據   qM!f   
certified check 保付支票   N|O]z  
certified public accountant 會計師   u}LX,B-n(  
charges 費用   BS,5W]ervE  
charge for remittances 匯水手續費   :Ip:sRz  
charter 營業執照   !+DJhw&c,  
chartered accountant 會計師   P9TBQW2G{  
chattles 動產   ~z _](HKoS  
check 支票   u6Qf*_-K  
che stub 支票存根   fw|+7 O  
closed account 己結清賬戶   X*9N[#wu6  
closing 結算   SM /ykk  
closing entries 結賬紀錄   t-7U1B}=<C  
closing stock 期末存貨   7kX$wQZ_  
closing the book 結賬   *zVLy^L_8  
columnar journal 多欄日記賬   vuo'"^ =p0  
combination 聯合   1S(\2{Ylo  
commission 佣金   )dIfr  
commodity 商品   |!?WQ[  
common stock 普通股   ~l*?D7[o  
company 公司   =GKS;d#/  
compensation 賠償   sL AuR  
compound interest 複利   iA3>X-x   
consignee 承銷人   y B4H3Q )  
consignment 寄銷   MYhx'[4[3  
consignor 寄銷人   }\u%)uZ  
consolidated balance sheet 合併資產負債表   ey\m)6A$  
consolidated profit and loss account 合併損益表   GKyG #Fl  
consolidation 合併   Gkv~e?Kc~^  
construction cost 營建成本   pPyvR;NJ  
construction revenue 營建收入   b WbXh
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contract 合同   LZc$:<J<6  
control account 統制賬戶   w&|R5Q  
copyright 版權   mo;)0Vq2l  
corporation 公司   FJf~vAQ  
cost 成本   "<w2v'6S  
cost accounting 成本會計   Gh2Q$w:  
cost of labour 勞工成本   Zv|p>q`R2  
cost of production 生產成本    &(1H!  
cost of manufacture 製造成本   )jlP cO-  
cost of sales 銷貨成本   *m$PH"  
cost price 成本價格   UIf ZPf=  
credit 貸方   0Ws;|Y
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credit note 收款通知單   GjeUUmr  
creditor 債權人   Jh43)#G-  
crossed check 橫線支票   )W`SC mr]  
current account 往來活期賬戶   ?AnjD8i  
current asset 流動資產   jWXR__>.  
current liability 流動負債   Lvi[*une|  
current profit and loss 本期損益   gE@$~Q >M  
debit 借方   +:>JZ $  
debt 債務   dCZ\ S91q  
debtor 債務人   }U%^3r-  
deed 契據   2f|6z-Z  
deferred assets 遞延資產   |As2"1_f  
deferred liabilities 遞延負債   ok`]:gf  
delivery 交貨   X%GD0h]X#  
delivery expense 送貨費   (A29ZH  
delivery order 出貨單   pd4cg?K  
demand draft 即期匯票   &:c:
9w  
demand note 即期票據   wqlcLIJPR  
demurrage charge 延期費   WHUT/:?f  
deposit 存款   J; UBnC g  
deposit slip 存款單   #e.jY_  
depreciation 折舊   aqs%m (  
direct cost 直接成本   v<;: 0  
direct labour 直接人工   PMgQxM*h  
director 董事   !TP6=ks  
discount 折扣   xMDrE?  
discount on purchase 進貨折扣   'lhP!E_)q  
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