[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。   Q#PkfjXS  
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acceptance 承兌   MI,kKi  
account 賬戶   $bF3 v=u`  
accountant 會計員   ei!Yxw8d  
accounting 會計   ^Is#_Z|  
accounting system 會計制度   _ q^JjR  
accounts payable 應付賬款   qS[KB\RN1  
accounts receivable 應收賬款   'RpX&g  
accumulated profits 累積利益   Yu:!l>  
adjusting entry ?#123;整記錄   <_#a%+5d  
adjustment ?#123;整   #@:GLmD%  
administration expense 管理費用   n{=Nf|=  
advances 預付   Cznp(z  
advertising expense 廣告費   c ^7QiTt_  
agency 代理   zXGi  
agent 代理人   aA=7x&z@  
agreement 契約   MNoc XK  
allotments 分配數   Qq<+QL|
 
allowance 津貼   /JQY_>@W  
amalgamation 合併   mI,!8#  
amortization 攤銷   >#|%y>g .o  
amortized cost 應攤成本   "f4atuuXa  
annuities 年金   vJsx_i\i  
applied cost 已分配成本   '7UIzk|  
applied expense 已分配費用   `J-&Y2_/k  
applied manufacturing expense 己分配製造費用   Cn.x:I@r  
apportioned charge 攤派費用   sW0<f&3  
appreciation 漲價   A;7At!kK  
article of association 公司章程   5^Ps(8VbS  
assessment 課稅   d[y(u<Vl  
assets 資產   `Zd\d:Wyv  
attorney fee 律師費   t&H3yV  
audit 審計   wg=-&
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auditor 審計員   #_'| TT>p#  
average 平均數   HBcL1wfS  
average cost 平均成本   1Ts$kdO  
bad debt 壞賬   M5c~-}Ay  
balance 餘額   l g*eSx>M  
balance sheet 資產負債表   7(B"3qF8|  
bank account 銀行賬戶   |WsB0R  
bank balance 銀行結存   15CKcM6  
bank charge 銀行手續費   ,L$,d  
bank deposit 銀行存款   'L8B"5|>  
bank discount 銀行貼現   :7)lgiM2  
bank draft 銀行匯票   fl o9iifZ  
bank loan 銀行借款   s'=w/os  
bank overdraft 銀行透支   ObSRd$M  
bankers acceptance 銀行承兌   v_I)eac
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bankruptcy 破產   T[eb<  
bearer 持票人   UBM:.*wN  
beneficiary 受益人   st wxF?\NS  
bequest 遺產   @<C<rB8R  
bill 票據   MT{ovDA].  
bill of exchange 匯票   wMU}EoGS?  
bill of lading 提單   Hg2Rcl  
bills discounted 貼現票據   G$-[(eu-  
bills payable 應付票據   v-!^a_3Ui  
bills receivable 應收票據   5?XIp6%x  
board of directors 董事會   Fm4)|5  
bonds 債券   )GR4U8<>g  
bonus 紅利   PiF&0;  
book value 賬面價值   Q8^g WBc
  
bookkeeper 簿記員   Mh8s@g  
bookkeeping 簿記   mH/9J  
branch office general ledger 支店往來賬戶   C(}N*e1  
broker 經紀人   cCO2w2A[*  
brought down 接前   Jo4iWJpK  
brought forward 接上頁   `w EAU7m:  
budget 預算   UQ}#=[)2e  
by-product 副產品   cA{7 *=G?  
by-product sales 副產品銷售   Xsd+5="{N  
capital 股本   @k3xk1*  
capital income 資本收益   s_%KWkS  
capital outlay 資本支出   Zk>#T:{h  
capital stock 股本   f8S!FGiNc  
capital stock certificate 股票   dT'd C  
carried down 移後   yhh\?qqy  
carried forward 移下頁   oe,yCdPs  
cash 現金   JXq l=/%  
cash account 現金賬戶   Z iaHLpk  
cash in bank 存銀行現金   Q|(G -  
cash on delivery 交貨收款   P~M<OUg  
cash on hand 庫存現金   Z\>mAtm  
cash payment 現金支付   5 DmW5w'p  
cash purchase 現購   #}S< O_  
cash sale 現沽   Z
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cashier 出?#123;員   ,dXJCX8so  
cashiers check 本票   &9F(C
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certificate of deposit 存款單折   2k M;7:  
certificate of indebtedness 借據   4~~G i`XE  
certified check 保付支票   T _Cj=>L  
certified public accountant 會計師   Pzte!]B  
charges 費用   l$ufW|  
charge for remittances 匯水手續費   ZK5 wZU  
charter 營業執照   q#\4/Dt  
chartered accountant 會計師   pB'{_{8aA  
chattles 動產   'nN'bVl/  
check 支票   'q\[aKEX=  
che stub 支票存根   ff5 e]^,  
closed account 己結清賬戶   qyL!>kZr@  
closing 結算   W]I+Rlv)U  
closing entries 結賬紀錄   ndHU Q$/(  
closing stock 期末存貨   V,&A? Y  
closing the book 結賬   A.cNOous|  
columnar journal 多欄日記賬   p mUG`8SY  
combination 聯合   fVz0H1\J&  
commission 佣金   z -uW,  
commodity 商品   (O"-6`w
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common stock 普通股   #:s*Hy=  
company 公司   ne 8rF.D  
compensation 賠償   B3&C
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compound interest 複利   7mA:~-.u  
consignee 承銷人   qaG8:  
consignment 寄銷   p(.z#o#  
consignor 寄銷人   szGGw  
consolidated balance sheet 合併資產負債表   S!
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consolidated profit and loss account 合併損益表   w5;d/r<q  
consolidation 合併   !OV+=Rwdx  
construction cost 營建成本   A,4Z{f83  
construction revenue 營建收入   }///k]_Sh  
contract 合同   3|PV.  
control account 統制賬戶   Ud)2Mq1#M  
copyright 版權   y
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corporation 公司   (?1
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cost 成本   ',]^Qu`a  
cost accounting 成本會計   =0mn6b9-=  
cost of labour 勞工成本   o^W.53yX  
cost of production 生產成本   4}NCdGD  
cost of manufacture 製造成本   J+m1d\lBu  
cost of sales 銷貨成本   6"yIk4u:  
cost price 成本價格   a+<{!+3v  
credit 貸方   |:pBk:  
credit note 收款通知單   5DL(#9F8b9  
creditor 債權人   1!;4I@W(I)  
crossed check 橫線支票   ht2J, 1t  
current account 往來活期賬戶   !q 9PO  
current asset 流動資產   $0*D7P^8  
current liability 流動負債   ^#]eCXv  
current profit and loss 本期損益   C(n_*8{  
debit 借方   ]h'*L`   
debt 債務   BG/RNem  
debtor 債務人   4o<' fY  
deed 契據   W1ql[DqE{  
deferred assets 遞延資產   [D2<)  
deferred liabilities 遞延負債   =-] NAj\  
delivery 交貨   \m#{{SGm  
delivery expense 送貨費   %ZX3:2  
delivery order 出貨單   dH)\zCt  
demand draft 即期匯票   ")9jt
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demand note 即期票據   : "gu=u!  
demurrage charge 延期費   ZhFlR*EQ  
deposit 存款   >,x``-  
deposit slip 存款單  
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depreciation 折舊   #9t3<H[  
direct cost 直接成本   GYtp%<<9;  
direct labour 直接人工   ?u>A2Vc!  
director 董事   O+t'E9Fa  
discount 折扣   -'T^gEd)c  
discount on purchase 進貨折扣   ^e- -4B9|  
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