[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。   X['9;1Xr  
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acceptance 承兌   X&9:^$m  
account 賬戶   1(DiV#epG  
accountant 會計員   ;VE y{%nF  
accounting 會計   ]k!Xb  
accounting system 會計制度   )- W1Wtom  
accounts payable 應付賬款   u"h/ERCa  
accounts receivable 應收賬款   2.3_FXSt  
accumulated profits 累積利益   UDEGQ^)Xz|  
adjusting entry ?#123;整記錄   ?%5VaxWJ
 
adjustment ?#123;整   )JzY%a SP  
administration expense 管理費用   %jtUbBN  
advances 預付   :|;@FkQ  
advertising expense 廣告費   u1/>)_U  
agency 代理   CM?:\$4  
agent 代理人   _:Qh1&h  
agreement 契約   ujV{AF`JfB  
allotments 分配數   oz&`
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allowance 津貼   9JFN8Gf*)  
amalgamation 合併   Gd!-fqNa'x  
amortization 攤銷   c`<2&ke  
amortized cost 應攤成本   %jHm9{|X  
annuities 年金   `#$}P;W  
applied cost 已分配成本   %mC@}  
applied expense 已分配費用   u ON(LavB  
applied manufacturing expense 己分配製造費用   6\8d6x>  
apportioned charge 攤派費用   ZPZh6^cc  
appreciation 漲價   )'kpO>_G  
article of association 公司章程   V| u2(*  
assessment 課稅   T >8P1p@A,  
assets 資產   Z8E<^<|  
attorney fee 律師費   9w-\ K]  
audit 審計   g,d_  
auditor 審計員   u=0O3-\h  
average 平均數   HJ&P[zV^  
average cost 平均成本   AA5G`LiT  
bad debt 壞賬   yV.p=8:  
balance 餘額   Dck/Ea  
balance sheet 資產負債表   J];Sj  
bank account 銀行賬戶   :{a < ~n`  
bank balance 銀行結存   pX%:XpC!h  
bank charge 銀行手續費   2W+~{3[#  
bank deposit 銀行存款   mI8EeMa{  
bank discount 銀行貼現   vx9!KWy}  
bank draft 銀行匯票   # `=Zc7gf  
bank loan 銀行借款   TipH}  
bank overdraft 銀行透支   0%bCP/  
bankers acceptance 銀行承兌   rMwa6ZO'm;  
bankruptcy 破產   5Od%Jh
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bearer 持票人   8Qg{@#Wr  
beneficiary 受益人   ]r;rAOWVV  
bequest 遺產   \dHqCQ
  
bill 票據   $5pCfW8>  
bill of exchange 匯票   SrKitSG  
bill of lading 提單   >SXSrXyYX  
bills discounted 貼現票據   O&?i#@ 5#  
bills payable 應付票據   kx&JY9(&#  
bills receivable 應收票據    u 8o!  
board of directors 董事會   @V:K]M 5  
bonds 債券   W^iK9|[qp  
bonus 紅利   kQ>2W5o-d-  
book value 賬面價值   `%Fp'`ZM$8  
bookkeeper 簿記員   q=3>ij{v  
bookkeeping 簿記   h8(#\E  
branch office general ledger 支店往來賬戶   vYRY?~8 C  
broker 經紀人   ^/#+0/Bn  
brought down 接前   \d"\7SA  
brought forward 接上頁   _s;y0$O  
budget 預算   -`' |z+V  
by-product 副產品   g!^N#o  
by-product sales 副產品銷售   0~U0s3  
capital 股本   Z 7@'I0;A  
capital income 資本收益   oB 1Qw'J w  
capital outlay 資本支出   #czInXTTx  
capital stock 股本   4$R!)  
capital stock certificate 股票   ?d%)R*3IX  
carried down 移後   Iynks,ikA  
carried forward 移下頁   >7BP}5`.;  
cash 現金   &6\&Mcm
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cash account 現金賬戶   Z
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cash in bank 存銀行現金   x/<ow4C  
cash on delivery 交貨收款   \oPe"k=  
cash on hand 庫存現金   ^\v]Ltd  
cash payment 現金支付   XKGiw 2 C  
cash purchase 現購   K yh6QA^  
cash sale 現沽   k5< n:
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cashier 出?#123;員   k*A(7qQA`4  
cashiers check 本票   <~mqb=qA$  
certificate of deposit 存款單折   %R$)bGT  
certificate of indebtedness 借據   FJ84 'T\~  
certified check 保付支票   h.tj8O1  
certified public accountant 會計師   <qR$ `mLN  
charges 費用   PSc=k0D  
charge for remittances 匯水手續費   3.YH7rN  
charter 營業執照   wwl,F=| Y  
chartered accountant 會計師   %ZoJu  
chattles 動產   =\]gL%N-|  
check 支票   U
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che stub 支票存根   /6rjGc  
closed account 己結清賬戶   '5aA+XP|  
closing 結算   \y7?w*K  
closing entries 結賬紀錄   cPtDIc,  
closing stock 期末存貨   M zg'$]N  
closing the book 結賬   L@\t] ~  
columnar journal 多欄日記賬   |Kd6.Mx  
combination 聯合   I0Do %  
commission 佣金   W\[E  
commodity 商品   Lx-%y
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common stock 普通股   [g}^{ $`  
company 公司   DSs/D1mj&  
compensation 賠償   Fe[6Y<x+:  
compound interest 複利   }F1Asn  
consignee 承銷人   AkW,Fp1e  
consignment 寄銷   :vi %7  
consignor 寄銷人   )%jS9e{d  
consolidated balance sheet 合併資產負債表   xLIyh7$t  
consolidated profit and loss account 合併損益表   eQQVfEvS  
consolidation 合併   .:H'9QJg  
construction cost 營建成本   %enJ[a%Qg  
construction revenue 營建收入   n^QDMyC;I  
contract 合同   m:Rx<E E  
control account 統制賬戶   u&p8S#e  
copyright 版權   =3,<(F5Y[  
corporation 公司   (NUX
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cost 成本   'tTlBf7#  
cost accounting 成本會計   =pe O%  
cost of labour 勞工成本   mV]~}7*Y;  
cost of production 生產成本   QqL?? p-S>  
cost of manufacture 製造成本   3=]/+{B  
cost of sales 銷貨成本   NTJ,U2  
cost price 成本價格   F@/syX;bb5  
credit 貸方   _`Kh8G {e  
credit note 收款通知單   R&s/s`pLW  
creditor 債權人   z*nztvY@e  
crossed check 橫線支票   H?opG<R=ek  
current account 往來活期賬戶   ,=!s;+lu{  
current asset 流動資產   F4(;O7j9  
current liability 流動負債   F-Z>WC{+  
current profit and loss 本期損益   P
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debit 借方   y~_x
  
debt 債務   ?_pd#W=!  
debtor 債務人   h<m>S
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deed 契據   J'cE@(US  
deferred assets 遞延資產   W m8BhO  
deferred liabilities 遞延負債   ;2 o{6  
delivery 交貨   ;$a|4_U$m  
delivery expense 送貨費   Y\!:/h]E&  
delivery order 出貨單   z=k*D^X  
demand draft 即期匯票   ]Gl_L7u`  
demand note 即期票據   >y+j!)\  
demurrage charge 延期費   unL1/JY z  
deposit 存款   (
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deposit slip 存款單   -GgV&%'a  
depreciation 折舊   |q o3 E  
direct cost 直接成本   jbOzbxR?  
direct labour 直接人工   ^(xVjsHp#  
director 董事   AO$aWyI  
discount 折扣   W6B o\UK  
discount on purchase 進貨折扣   IsL=DV/  
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