[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。   8b'@_s!_  
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acceptance 承兌   G8+&fn6  
account 賬戶   ;&6 {c  
accountant 會計員   o!+%|V8Y  
accounting 會計   $aJ6i7C,j}  
accounting system 會計制度   ugTsI~aE  
accounts payable 應付賬款   2YZ>nqy  
accounts receivable 應收賬款   QyVAs;  
accumulated profits 累積利益   GB Yy^wjU  
adjusting entry ?#123;整記錄   N!~]D[D  
adjustment ?#123;整   i%.NP;Qq]M  
administration expense 管理費用   Oe\(=R  
advances 預付   8k-]u3  
advertising expense 廣告費   E& 6I`8  
agency 代理   ZN)EbTpc\a  
agent 代理人   J/e]
  
agreement 契約   ;&CLb`<y  
allotments 分配數   o+=wQ$"tP  
allowance 津貼   ./XX  
amalgamation 合併   j8Z;}P s  
amortization 攤銷   9qCE{[(  
amortized cost 應攤成本   ,uC-^T |n  
annuities 年金   *t| !xO  
applied cost 已分配成本   $T3_~7N  
applied expense 已分配費用   qA)YYg/G  
applied manufacturing expense 己分配製造費用   -)(=~|,Pq/  
apportioned charge 攤派費用   \B~g5}=  
appreciation 漲價   r9{@e^Em  
article of association 公司章程   Nf!N;Cy?  
assessment 課稅   /lUfxc4  
assets 資產   I{dy,\p  
attorney fee 律師費   $Okmurnn  
audit 審計   eg/itty  
auditor 審計員   Ga02Zk  
average 平均數   k)7i^1U  
average cost 平均成本   'u v=D  
bad debt 壞賬   <!RkkU& 6  
balance 餘額   &P9fM-]b s  
balance sheet 資產負債表   ZT!8h$SE:  
bank account 銀行賬戶   +^(_S9CO  
bank balance 銀行結存    Ll; v[Y  
bank charge 銀行手續費   xk~gGT&  
bank deposit 銀行存款   FhUi{`  
bank discount 銀行貼現   C lf;+G0  
bank draft 銀行匯票   ' F.^ 8/>  
bank loan 銀行借款   AVDhgJv  
bank overdraft 銀行透支   6k;5T  
bankers acceptance 銀行承兌   @Nsn0-B?ne  
bankruptcy 破產   hT-^ 1:N  
bearer 持票人   X<8|uP4  
beneficiary 受益人   0,RY
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bequest 遺產   < e BmCrJ  
bill 票據   dQ{qA(m  
bill of exchange 匯票   h+B7BjA>G  
bill of lading 提單   2{=D)aC$f  
bills discounted 貼現票據   ~*1>)P8]#  
bills payable 應付票據   CA igV$  
bills receivable 應收票據   U AXp;W`  
board of directors 董事會   95#]6*#[4!  
bonds 債券   K_L7a>Fr  
bonus 紅利   %HpPTjAW  
book value 賬面價值   Ywhhs }f  
bookkeeper 簿記員   :Y/aT[  
bookkeeping 簿記   `Z,WKus  
branch office general ledger 支店往來賬戶   K!CVS7  
broker 經紀人   7I w^  
brought down 接前   TfZM0Wz  
brought forward 接上頁   L^t%p1R  
budget 預算   3G4WKg.^  
by-product 副產品   x`7Le
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by-product sales 副產品銷售   aP
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capital 股本   ?
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capital income 資本收益   zNo,PERG  
capital outlay 資本支出   fpQFNV  
capital stock 股本   5fk A?Ecqq  
capital stock certificate 股票   ! N2uJ?t  
carried down 移後   aB~k8]q.  
carried forward 移下頁   ,YM=?No  
cash 現金   gWU#NRRc  
cash account 現金賬戶   p]S'pzh  
cash in bank 存銀行現金   F>{bVPh VA  
cash on delivery 交貨收款   Qc*p+ N+$  
cash on hand 庫存現金   Te}gmt+#%  
cash payment 現金支付   UNb7WN  
cash purchase 現購   d4IQ;u  
cash sale 現沽   0O'M^[=d.8  
cashier 出?#123;員   -x6_HibbD  
cashiers check 本票   QmSj6pB>  
certificate of deposit 存款單折   ;q-c[TZC  
certificate of indebtedness 借據   sT1 OAK\^  
certified check 保付支票   4qDO(YWf  
certified public accountant 會計師   46T(1_Xt~  
charges 費用   E!}'cxb^  
charge for remittances 匯水手續費   P n^:cr|  
charter 營業執照   6,LE_ -G5  
chartered accountant 會計師   dl=)\mSFjF  
chattles 動產   -n"f>c_{>  
check 支票   ~N9k8eT  
che stub 支票存根   qmpT G:+  
closed account 己結清賬戶   [K
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closing 結算   yj_/:eX  
closing entries 結賬紀錄   hb8oq3*x  
closing stock 期末存貨   4Wz1O$*  
closing the book 結賬   ,s%+vD$O^  
columnar journal 多欄日記賬   2
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combination 聯合   FDuA5At  
commission 佣金   4IZAJqw(*  
commodity 商品   h
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common stock 普通股   [MA P a  
company 公司   TVvE0y(9  
compensation 賠償   ).,twf58  
compound interest 複利   !8|r$mN8  
consignee 承銷人   .=}\yYGe  
consignment 寄銷   -{*3<2rFK  
consignor 寄銷人   ;ja~Q .}4  
consolidated balance sheet 合併資產負債表   4mW$+lzn  
consolidated profit and loss account 合併損益表   dAG@'A\f  
consolidation 合併   BPW.&2?<  
construction cost 營建成本   n>JJ Xw,,  
construction revenue 營建收入   %Jl6e}!  
contract 合同   4Kj8i  
control account 統制賬戶   B7C<;`5TiD  
copyright 版權  
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corporation 公司   \``w>Xy8  
cost 成本   M1P;x._n  
cost accounting 成本會計   !4^Lv{1QZ  
cost of labour 勞工成本   =1>G* ,  
cost of production 生產成本   s +S6'g--  
cost of manufacture 製造成本   M3KK^YRN  
cost of sales 銷貨成本   x^[0UA]S9  
cost price 成本價格   |a[" ^ 2  
credit 貸方   vbd ;Je"  
credit note 收款通知單   D
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creditor 債權人   .y
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crossed check 橫線支票   cJm},  
current account 往來活期賬戶   B;Z _'.i,d  
current asset 流動資產   Q!-"5PX  
current liability 流動負債   e"EGqn&!  
current profit and loss 本期損益   _{if"  
debit 借方   -k>k<bDAI  
debt 債務   4Z{R36 {  
debtor 債務人   ,?K5/3ss  
deed 契據  
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deferred assets 遞延資產   A Ef@o+A  
deferred liabilities 遞延負債   MftaT5  
delivery 交貨   x=
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delivery expense 送貨費   'YN:c
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delivery order 出貨單   KIuj;|!q  
demand draft 即期匯票   k<
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demand note 即期票據   ^|U5
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demurrage charge 延期費   PCDv
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deposit 存款   !:vQg+S  
deposit slip 存款單   \l[AD-CZPh  
depreciation 折舊   ~P!=fU)  
direct cost 直接成本   e=j
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direct labour 直接人工   b<r*EY  
director 董事   U
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discount 折扣   ?<0'h{zNy  
discount on purchase 進貨折扣   m=pH G  
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