[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。   GLQ1rT  
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acceptance 承兌   $r*7)/  
account 賬戶   [?iA`#^d  
accountant 會計員  
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accounting 會計   p#hs8xz  
accounting system 會計制度  
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accounts payable 應付賬款   /c'3I  
accounts receivable 應收賬款   DvHcT]l>5  
accumulated profits 累積利益   z:-a7_  
adjusting entry ?#123;整記錄   /9NQ u  
adjustment ?#123;整   @'j=oTT  
administration expense 管理費用   SkBa- *MC  
advances 預付   <:0 649ZB  
advertising expense 廣告費   )9Mm L-7K  
agency 代理   :TJv<NZi'  
agent 代理人   H!Z=}>TN  
agreement 契約   wx nD3  
allotments 分配數   (f^WC,  
allowance 津貼   T`7;Rl'Q  
amalgamation 合併   -;&aU;k  
amortization 攤銷   }GJIM|7^  
amortized cost 應攤成本   _R<e
Wp  
annuities 年金   l-xKfp`  
applied cost 已分配成本   ~[dU%I>L^  
applied expense 已分配費用   )$Xd#bzD|  
applied manufacturing expense 己分配製造費用   jnsV'@v8Nj  
apportioned charge 攤派費用   !c[(#g  
appreciation 漲價   Da*=uW9  
article of association 公司章程   zOD5a=[1  
assessment 課稅   |E-/b6G  
assets 資產   +gqtW86  
attorney fee 律師費   -FV$Sne  
audit 審計   2%U)y;$m2  
auditor 審計員   #-dfG
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average 平均數   6Ae<W7  
average cost 平均成本   DKgwi'R  
bad debt 壞賬   MEMD8:['  
balance 餘額   a c"Pn? q  
balance sheet 資產負債表   j9Ptd$Uj  
bank account 銀行賬戶   #7I,.DUy[  
bank balance 銀行結存   Yh) yp?  
bank charge 銀行手續費   Wm$(b2t  
bank deposit 銀行存款   \GS]jhEtn  
bank discount 銀行貼現   3IQ)%EN  
bank draft 銀行匯票   OY7\
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bank loan 銀行借款   6*cG>I.Z  
bank overdraft 銀行透支   n_\VG[f  
bankers acceptance 銀行承兌   rq?:I:0  
bankruptcy 破產   *t J+!1  
bearer 持票人   P3V=DOG"  
beneficiary 受益人   _Qg^>}]A1  
bequest 遺產  
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bill 票據   Ab`mID:  
bill of exchange 匯票   bg;NBoZd  
bill of lading 提單   . [DCL  
bills discounted 貼現票據   yE[ -@3v  
bills payable 應付票據   $~vy,^  
bills receivable 應收票據   JF!?i6V  
board of directors 董事會   s2A3.SN  
bonds 債券   B5h-JON]-  
bonus 紅利   v9R#=m/
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book value 賬面價值   #A<|&#hh  
bookkeeper 簿記員  
>(5*y=\i  
bookkeeping 簿記   `l,=iy$  
branch office general ledger 支店往來賬戶   ''Fy]CwH(  
broker 經紀人   meunAEe  
brought down 接前   H?98 ^y7  
brought forward 接上頁   +;~JHx.~X  
budget 預算   N<o3pX2i]  
by-product 副產品   Fgq"d7`9@  
by-product sales 副產品銷售   4q#6.E;yy  
capital 股本   %}jwuNGA  
capital income 資本收益   vRa|lGeW  
capital outlay 資本支出   N"MK 0k  
capital stock 股本   fTiqY72h  
capital stock certificate 股票   TY~8`+bJ  
carried down 移後   ]jiM  
carried forward 移下頁   'W>Bz,M6yo  
cash 現金   Q!K@  
cash account 現金賬戶   dA>=#/"  
cash in bank 存銀行現金   V\^rs41$;  
cash on delivery 交貨收款   02E-|p;  
cash on hand 庫存現金   jv7-i'I@  
cash payment 現金支付   PmOm>  
cash purchase 現購   !GI*R2<W
 
cash sale 現沽   h- .V[]<  
cashier 出?#123;員   ].53t"*  
cashiers check 本票   Qr]xj7\@i  
certificate of deposit 存款單折   &.z: i5&o!  
certificate of indebtedness 借據   UwOZBF<  
certified check 保付支票   W 5,e;4/hL  
certified public accountant 會計師   ULc oti=,  
charges 費用   {a`t1oX(  
charge for remittances 匯水手續費   #(&!^X3  
charter 營業執照   lJ.:5$2H  
chartered accountant 會計師   cF!ygz//  
chattles 動產   $z,lq#zzl  
check 支票   "jBrPCB 8  
che stub 支票存根   5=%:CN!/@p  
closed account 己結清賬戶   @igGfYy  
closing 結算   K3*8JF7_F  
closing entries 結賬紀錄  
$;NxO0$  
closing stock 期末存貨   7=C$*)x  
closing the book 結賬   {^>dQ+Sx7  
columnar journal 多欄日記賬   O="
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combination 聯合   j`jF{k b  
commission 佣金   r&sm&4)p-5  
commodity 商品   1A\Jh3;Q  
common stock 普通股   (|%YyRaX  
company 公司   .;j}:<  
compensation 賠償   'o=`1I  
compound interest 複利   ]la8MaZ<  
consignee 承銷人   0'y9HE'e  
consignment 寄銷   2w)[1s[  
consignor 寄銷人   2mUq$kws  
consolidated balance sheet 合併資產負債表   lc1?V
d$  
consolidated profit and loss account 合併損益表   DM"nxTVre  
consolidation 合併   @+II@[_lT  
construction cost 營建成本   I^|6gaP|6  
construction revenue 營建收入  
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contract 合同   iXt1{VP'K  
control account 統制賬戶   #T<<{ RA  
copyright 版權   d |5V"U]W;  
corporation 公司   ph\KTLU  
cost 成本   .OFwGOL%  
cost accounting 成本會計   iaXpe
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cost of labour 勞工成本   +Hx$ABH  
cost of production 生產成本   dqwCyYC  
cost of manufacture 製造成本   1_JtD|Jy  
cost of sales 銷貨成本   Pd-0u>k  
cost price 成本價格   BR\3 ij  
credit 貸方   b37F;"G  
credit note 收款通知單   )IUeWR  
creditor 債權人   RC(fhqV  
crossed check 橫線支票   DyeV uB  
current account 往來活期賬戶   <P&~k\BuF{  
current asset 流動資產   j8/rd
 
current liability 流動負債   s}Y_og_c  
current profit and loss 本期損益   ]BAM _  
debit 借方   Vk%[N>  
debt 債務   QC@nRy8%  
debtor 債務人   -={Z::}S"  
deed 契據   )Los\6PRn  
deferred assets 遞延資產   !GJnYDN  
deferred liabilities 遞延負債   pqmb&"l  
delivery 交貨   U$CAA5HV]  
delivery expense 送貨費   |eS5~ 0<`  
delivery order 出貨單   x3ds{Z$,>(  
demand draft 即期匯票   4o7(cP  
demand note 即期票據   xj6ht/qq  
demurrage charge 延期費   5 :O7cBr  
deposit 存款    L~F"  
deposit slip 存款單   E`vCYhf{  
depreciation 折舊   D)C^'/8q  
direct cost 直接成本   : 4 9ttJl  
direct labour 直接人工   TI '(  
director 董事   'N1_:$z@(  
discount 折扣   uJ:'<dJ  
discount on purchase 進貨折扣   y&8' V\  
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