[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。   ;| 1$Q!4  
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acceptance 承兌   z?35=%~w   
account 賬戶   d^`?ed\1  
accountant 會計員   5eWwgA  
accounting 會計  
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accounting system 會計制度   l#n,Fg3  
accounts payable 應付賬款   n0is\ZK 0  
accounts receivable 應收賬款   X]y)qV)a[c  
accumulated profits 累積利益   )2M>3C6>f  
adjusting entry ?#123;整記錄   &\_iOw8  
adjustment ?#123;整   7F'`CleU  
administration expense 管理費用   G z)NwD  
advances 預付   W6Y@U$P#G  
advertising expense 廣告費   Dih3}X&jn$  
agency 代理   &iV{:)L  
agent 代理人   j1(D]Z=\  
agreement 契約   Rn@#d}  
allotments 分配數   "^Ybs'-  
allowance 津貼   `jOX6_z?I  
amalgamation 合併   } 1 r m  
amortization 攤銷   Q`D_|L  
amortized cost 應攤成本   k!{p7*0  
annuities 年金   k?7 X3/O  
applied cost 已分配成本   mml z&h  
applied expense 已分配費用    )RcL/n  
applied manufacturing expense 己分配製造費用   &ot/nQQ  
apportioned charge 攤派費用   0Zg%+)iy@  
appreciation 漲價   aCL!]4K84$  
article of association 公司章程   (P`3 @H  
assessment 課稅   KI+VXH}Y5{  
assets 資產   LcE+GC  
attorney fee 律師費   e>AE8T  
audit 審計   e#k<d-sf6  
auditor 審計員   x|vqNZ\ F  
average 平均數   M.>l#4s,'  
average cost 平均成本   Ox-|JJ=  
bad debt 壞賬   > %KuNy{  
balance 餘額   c;'[W60  
balance sheet 資產負債表  
Sr?#S  
bank account 銀行賬戶   }-@`9(o`)  
bank balance 銀行結存   
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bank charge 銀行手續費   }C|dyyr  
bank deposit 銀行存款   9`9R! =NM  
bank discount 銀行貼現   )Qvk*9OS  
bank draft 銀行匯票   Exk\8,EGqS  
bank loan 銀行借款   /S lYm-uQ+  
bank overdraft 銀行透支   M4W5f#C5Ee  
bankers acceptance 銀行承兌   t N2Md}@e  
bankruptcy 破產   ~#
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bearer 持票人   ,tg0L$qC  
beneficiary 受益人   y.Z?LCd<  
bequest 遺產   &/Q0  
bill 票據   Ft!],n-n*  
bill of exchange 匯票   .e3+s*  
bill of lading 提單   Kx%Sku<F'  
bills discounted 貼現票據   Z@$8I{}G  
bills payable 應付票據   nt@aYXK4|  
bills receivable 應收票據   9tqF8pb7v  
board of directors 董事會  
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bonds 債券   Tq4-wE+  
bonus 紅利   \~_9G{2?  
book value 賬面價值   mtj
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bookkeeper 簿記員   f^.AD-  
bookkeeping 簿記   s S7c!  
branch office general ledger 支店往來賬戶   VZl6t;cn  
broker 經紀人   A\.GV1  
brought down 接前   L5\WpM=  
brought forward 接上頁   |*0<M(YXN  
budget 預算   BGu?<bET  
by-product 副產品   UMcgdJB  
by-product sales 副產品銷售   $81*^  
capital 股本   Ny%(VI5:  
capital income 資本收益   :dqn h  
capital outlay 資本支出   *VZ5B<Ic  
capital stock 股本   oo.2Dn6z  
capital stock certificate 股票   :EA\)@^$R  
carried down 移後   =7o"
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carried forward 移下頁   [2{1b`
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cash 現金   I'0@viF"Nx  
cash account 現金賬戶   O7$hYk  
cash in bank 存銀行現金   'u1?tQ=gmk  
cash on delivery 交貨收款   8M`#pN^  
cash on hand 庫存現金   ,9o"43D:a|  
cash payment 現金支付   4tS.G  
cash purchase 現購   {FG|\nPw  
cash sale 現沽   ZG d u|  
cashier 出?#123;員   N~NQ6:R[  
cashiers check 本票   v0ES ;  
certificate of deposit 存款單折   %
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certificate of indebtedness 借據   'qF#<1&  
certified check 保付支票   ty*@7
g0k  
certified public accountant 會計師   o`q_wdy?  
charges 費用   [_.5RPJP8  
charge for remittances 匯水手續費   &g~ wS@  
charter 營業執照   Wxbq)Z[V  
chartered accountant 會計師   nE^Qy=iE  
chattles 動產   zdEPDdB  
check 支票   OKvPL=~  
che stub 支票存根   rJ!{/3e  
closed account 己結清賬戶   kr9gK~  
closing 結算   `QUy;%+  
closing entries 結賬紀錄   *s>BG1$<  
closing stock 期末存貨   yGsz2T;w  
closing the book 結賬   !grVR157P  
columnar journal 多欄日記賬   Y"6w,_'m  
combination 聯合   \#>T~.Y7K  
commission 佣金   fuB)qt!E  
commodity 商品   j OyvDY9\  
common stock 普通股   S>0nx ^P  
company 公司   &%_& 8DkG  
compensation 賠償   8B#GbS K  
compound interest 複利   if]Noe  
consignee 承銷人   G_dsrpI=N  
consignment 寄銷   hAjM1UQ,Y  
consignor 寄銷人   j$7Xs"
 
consolidated balance sheet 合併資產負債表   l?q%?v8  
consolidated profit and loss account 合併損益表   C^z\([k0er  
consolidation 合併   ]Y| 9?9d  
construction cost 營建成本   &k1T08C*  
construction revenue 營建收入   yj$TPe_BW  
contract 合同   7]%Ypv$  
control account 統制賬戶   !2|=PB' M  
copyright 版權   ,~);EC=`  
corporation 公司   JMS(9>+TA  
cost 成本   o8Z[+;  
cost accounting 成本會計   q;:6_Qr  
cost of labour 勞工成本   ejO}t:}P  
cost of production 生產成本   _"%B7FK  
cost of manufacture 製造成本   .?>5-od2  
cost of sales 銷貨成本   V&|!RxWK  
cost price 成本價格   ?9X&tK)E-  
credit 貸方   Go&D[#
 
credit note 收款通知單   ~WpG
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creditor 債權人   N7s'6(`=X  
crossed check 橫線支票   rO:
u6."_  
current account 往來活期賬戶   B<~U3b  
current asset 流動資產   5c;h&  
current liability 流動負債   (?*BB3b`  
current profit and loss 本期損益   c0Dmq)HK?  
debit 借方   )kJH5/  
debt 債務   0liR  
debtor 債務人   6ITLGA  
deed 契據   oiH|uIsqR  
deferred assets 遞延資產   $) 5Bf3P0  
deferred liabilities 遞延負債   34QfgMyH  
delivery 交貨   TbehR:B5g  
delivery expense 送貨費   P &)1Rka  
delivery order 出貨單   Zh/Uu6  
demand draft 即期匯票   0gn@h/F2%  
demand note 即期票據   9F^;!  
demurrage charge 延期費   ,b$2=JO'f  
deposit 存款   vwr74A.g0  
deposit slip 存款單   (.Lrmf@hI7  
depreciation 折舊   =q"eU=9  
direct cost 直接成本   c:l]=O   
direct labour 直接人工   2Nj9U#A  
director 董事    pAu72O?  
discount 折扣   1KYN>s:  
discount on purchase 進貨折扣   /"ymZI!k\  
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