[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。   yr 2L  
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acceptance 承兌   /I'u/{KB  
account 賬戶   cvE.r330|  
accountant 會計員   > ' 0 ][~  
accounting 會計   \K~fRUo]=c  
accounting system 會計制度   NLZZMr  
accounts payable 應付賬款   U!? gdX  
accounts receivable 應收賬款   : dIQV(iW  
accumulated profits 累積利益   .# 55u+d,  
adjusting entry ?#123;整記錄   UXPegK!  
adjustment ?#123;整   [[]SkLZHg  
administration expense 管理費用   V!77YFen %  
advances 預付   t Q/ #t<4D  
advertising expense 廣告費   q%k(M[  
agency 代理   I9un  
agent 代理人   $KWYe{#  
agreement 契約   }?]yxa~  
allotments 分配數   6$s0-{^  
allowance 津貼   GyAgPz  
amalgamation 合併   M'zS7=F!:  
amortization 攤銷   ]]=fA 4(  
amortized cost 應攤成本   E<Dh_K  
annuities 年金   'nWs0iH.  
applied cost 已分配成本   OssR[$69  
applied expense 已分配費用   &49$hF g6"  
applied manufacturing expense 己分配製造費用   <2O7R}j7v  
apportioned charge 攤派費用   $.Q>M]xH  
appreciation 漲價   KU|BT.o8  
article of association 公司章程   Z%5nVsm:G  
assessment 課稅   PN"8 Y  
assets 資產   4Kn9*V  
attorney fee 律師費   X') Zm+  
audit 審計   MuoctW  
auditor 審計員   ]TBtLU3  
average 平均數    /MqXwUbO  
average cost 平均成本   9#&W!f*qO|  
bad debt 壞賬   t'Eb#Nup3  
balance 餘額   }\f(qw  
balance sheet 資產負債表   3p3WDL7  
bank account 銀行賬戶   J,0pe\5  
bank balance 銀行結存   HS\3)Ooj>  
bank charge 銀行手續費   'ZC}9=_g  
bank deposit 銀行存款   y=9Dxst"V  
bank discount 銀行貼現   aM{@1mBm  
bank draft 銀行匯票   & &" 'dL  
bank loan 銀行借款   _2m[(P9d  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   Ln=>@  
bankruptcy 破產   k%]DT.cE  
bearer 持票人   * {gxI<  
beneficiary 受益人   s[3![ "^Y  
bequest 遺產   VX;zZ`BJ  
bill 票據   L$lo~7<]  
bill of exchange 匯票   ZD)0P=%  
bill of lading 提單   V~ T`&  
bills discounted 貼現票據   9p2>`L  
bills payable 應付票據   B:?#l=FL  
bills receivable 應收票據   ?"
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board of directors 董事會   VFl 1 f  
bonds 債券    lk_s!<ni  
bonus 紅利   <TR/ `  
book value 賬面價值   Nmp>UE,7[  
bookkeeper 簿記員   9fP) Fwih  
bookkeeping 簿記   Ht|",1yr+  
branch office general ledger 支店往來賬戶   Gefnk!;;  
broker 經紀人   $5lW)q A  
brought down 接前   `6Ureui2?  
brought forward 接上頁   ls"b#eFC#  
budget 預算   /M^V2=  
by-product 副產品  
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by-product sales 副產品銷售   3@^>#U   
capital 股本   k,,!P""  
capital income 資本收益   As@ihB+(\  
capital outlay 資本支出   cBifZv*l  
capital stock 股本   &Y,Q >bu  
capital stock certificate 股票   w
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carried down 移後   3P//H88LY  
carried forward 移下頁   dD
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cash 現金   H>
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cash account 現金賬戶   ,`<^F:xl  
cash in bank 存銀行現金   %Kh2E2Pe  
cash on delivery 交貨收款   e'1 ^+*bU  
cash on hand 庫存現金   oGm1d{_-O  
cash payment 現金支付   e0f":Vct  
cash purchase 現購   61/)l0<;  
cash sale 現沽   iV?` i  
cashier 出?#123;員   of8mwnZR  
cashiers check 本票   I*D<J$ 9N  
certificate of deposit 存款單折   X
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certificate of indebtedness 借據   99^AT*ByY  
certified check 保付支票   S dIGU[fm  
certified public accountant 會計師   W|
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charges 費用   aS,a_b ]  
charge for remittances 匯水手續費   S8O
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charter 營業執照   g<fDY6jt  
chartered accountant 會計師   1"}B]5!  
chattles 動產   j]pohxn$5  
check 支票   J?Ck4dQ  
che stub 支票存根   ~|&="K4,:  
closed account 己結清賬戶   Kb-W tFx  
closing 結算   2;:lK
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closing entries 結賬紀錄   79D=d'eA  
closing stock 期末存貨   4P|$LkI  
closing the book 結賬   jCzGus!rM  
columnar journal 多欄日記賬   kg<P t >  
combination 聯合   $+Vmw
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commission 佣金   hG=k1T%=  
commodity 商品   %a5t15 9  
common stock 普通股   @]f3|>I  
company 公司   \e<m SR  
compensation 賠償   'WK;$XQ  
compound interest 複利   oEJaH  
consignee 承銷人   <B!'3C( P  
consignment 寄銷   NCa~#i:F8  
consignor 寄銷人   [-\({<t3x  
consolidated balance sheet 合併資產負債表   
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consolidated profit and loss account 合併損益表   - %|P  
consolidation 合併   UP\C"\  
construction cost 營建成本   C\ vC?(n  
construction revenue 營建收入   ~n WsP}`n  
contract 合同   {O)YwT$`  
control account 統制賬戶   %JQ~!3  
copyright 版權   e^QVn\<c  
corporation 公司   EYkj@ .,  
cost 成本   -I ?z-?<D  
cost accounting 成本會計   9`B0fv Q&  
cost of labour 勞工成本   5G#$c'A{4  
cost of production 生產成本   .`,F  
cost of manufacture 製造成本   .U9R>#  
cost of sales 銷貨成本   V
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cost price 成本價格   wUoiXi09  
credit 貸方   )GVBE%!WEd  
credit note 收款通知單   h3kaD  
creditor 債權人   p%F8'2)}  
crossed check 橫線支票   /HkFlf
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current account 往來活期賬戶   !6HuFf  
current asset 流動資產   g<$. - g  
current liability 流動負債   N Pm ;  
current profit and loss 本期損益   thuRNYv<  
debit 借方   p* RC  
debt 債務   `FZF2.N  
debtor 債務人   ca(U!T68  
deed 契據   ?6f7ld5  
deferred assets 遞延資產   >SoO4i8  
deferred liabilities 遞延負債   rfs(#  
delivery 交貨   
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delivery expense 送貨費   |O-`5_z$r  
delivery order 出貨單   yl$F~e1W  
demand draft 即期匯票   gfde#T)S  
demand note 即期票據   gWOt]D&#/  
demurrage charge 延期費   BX[~%iE  
deposit 存款   *YtB )6j  
deposit slip 存款單   p&^J=_O  
depreciation 折舊   w2{g,A|  
direct cost 直接成本   $W&:(&  
direct labour 直接人工   :"<e0wDu[  
director 董事   fN)
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discount 折扣   )JhT1j
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discount on purchase 進貨折扣   *%\mZ,s"  
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