[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。   B, QC-Tn  
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acceptance 承兌   2E@C0HaL  
account 賬戶   Y{%4F%Oy  
accountant 會計員   2(+ RIu0d  
accounting 會計   wJapGc!   
accounting system 會計制度   I ybl;u  
accounts payable 應付賬款   \SYPu,ZT  
accounts receivable 應收賬款   5QqJI#4~  
accumulated profits 累積利益   I><99cwFI  
adjusting entry ?#123;整記錄   ZTQ$Ol+{q  
adjustment ?#123;整   K$Mx}m7l  
administration expense 管理費用   &LCUoTzj  
advances 預付   0C7thl{Dms  
advertising expense 廣告費   t-v^-#  
agency 代理   _9}x
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agent 代理人   4FfwpO3,Ku  
agreement 契約   q#mFN/.(+  
allotments 分配數   
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allowance 津貼   O4 +SD  
amalgamation 合併   ?#V P)A  
amortization 攤銷   {u(}ED#p  
amortized cost 應攤成本   zPX= MfF  
annuities 年金   q3,P|&T  
applied cost 已分配成本   5~`|)~FA  
applied expense 已分配費用   DuTlYXM 2^  
applied manufacturing expense 己分配製造費用   xWC\954  
apportioned charge 攤派費用   -(4E  
appreciation 漲價   `@u +u0  
article of association 公司章程   /o<}]]YBF  
assessment 課稅   *tq|x[<  
assets 資產   9,iq"dQ  
attorney fee 律師費   oW yN:Qh  
audit 審計   <2o.,2?G  
auditor 審計員   6T{o3wc;  
average 平均數   q5?
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average cost 平均成本   ^'C,WZt  
bad debt 壞賬   [#STR=_f  
balance 餘額   hr~qt~Oi  
balance sheet 資產負債表   T !=20!I  
bank account 銀行賬戶   Rk437vQD,  
bank balance 銀行結存   '- nuH;r  
bank charge 銀行手續費   -7Aw s)  
bank deposit 銀行存款   r|JiGj^om  
bank discount 銀行貼現   .J<qfQ  
bank draft 銀行匯票   c{]r{FAx9o  
bank loan 銀行借款   /JK-}E  
bank overdraft 銀行透支   ch)Ps2i  
bankers acceptance 銀行承兌   j(@g  
bankruptcy 破產   6*(h9!_T1  
bearer 持票人   \Age9iz&  
beneficiary 受益人   ^ R cIE (  
bequest 遺產   q[y,J  
bill 票據   S,wj[;cv4  
bill of exchange 匯票   RF,=bOr19  
bill of lading 提單   W[1f]w3  
bills discounted 貼現票據   ~kSnXJ
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bills payable 應付票據   % L %1g  
bills receivable 應收票據   lt2Nwt0bv  
board of directors 董事會   :N+#4rtgUY  
bonds 債券   *Lb(urf   
bonus 紅利   }0Kqy;  
book value 賬面價值   :YRzI(4J  
bookkeeper 簿記員   vs'L1$L'c  
bookkeeping 簿記   .qqb>7|q  
branch office general ledger 支店往來賬戶   P$(iB.&  
broker 經紀人   Zs3]|bUR
 
brought down 接前   MoKXl?B<  
brought forward 接上頁   ~ ];6hxv  
budget 預算   l_Y dIUl  
by-product 副產品   (Qh7bfd  
by-product sales 副產品銷售   ;)=z vr17  
capital 股本   Sf4h!ly  
capital income 資本收益   oQ-|\?{;A  
capital outlay 資本支出   y-)+I<M  
capital stock 股本   :m)Rmwn_  
capital stock certificate 股票   V'.eesN  
carried down 移後   `!Ge"JB6   
carried forward 移下頁   FkxhEat8  
cash 現金   <R`,zE@t'(  
cash account 現金賬戶   rmg";(I  
cash in bank 存銀行現金   p^zEfLTU  
cash on delivery 交貨收款   =-Q  
cash on hand 庫存現金   #*>7X>,J  
cash payment 現金支付   _OknP2E  
cash purchase 現購   g]@R'2:1  
cash sale 現沽   0LHiOav  
cashier 出?#123;員   Og;$P'U  
cashiers check 本票   vRb(eg  
certificate of deposit 存款單折   IYM@(c@ld0  
certificate of indebtedness 借據   Z oNNM4M+  
certified check 保付支票   A^r [_dyZ  
certified public accountant 會計師   G|P
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charges 費用   #Zavdkw=d  
charge for remittances 匯水手續費   e/HX,sf_g  
charter 營業執照   LnRi+n[@7  
chartered accountant 會計師   RP@idz  
chattles 動產   .J6j"  
check 支票   O'& \-j 1  
che stub 支票存根   ?j4,^K3  
closed account 己結清賬戶   Kt* za  
closing 結算   zk 'e6  
closing entries 結賬紀錄   9 K /  
closing stock 期末存貨   $hE'b9qx  
closing the book 結賬   A$"$`)P!  
columnar journal 多欄日記賬   _OxnHf:|
 
combination 聯合    RoM*Qjw  
commission 佣金   S5pP"&I[  
commodity 商品   Y'a(J7
  
common stock 普通股   X"khuyT_  
company 公司   Y)j,(9  
compensation 賠償   8s5ru)  
compound interest 複利   +!V%Q  
consignee 承銷人   CL}I:/ zRB  
consignment 寄銷   bQN4ozSi  
consignor 寄銷人   7E6?)bgh  
consolidated balance sheet 合併資產負債表   dBq,O%$oq  
consolidated profit and loss account 合併損益表   K{w=qJBM  
consolidation 合併   \=G Xe.}4d  
construction cost 營建成本   kFa?q}47  
construction revenue 營建收入   fi4/@tV?$L  
contract 合同   q}A3"$-F  
control account 統制賬戶   \7tvNa,C  
copyright 版權   mlw BA Ti  
corporation 公司   $Q$d\Yvi  
cost 成本   +U/"F|M  
cost accounting 成本會計   fUWm7>6VA>  
cost of labour 勞工成本   #/v_h6$  
cost of production 生產成本   1]3bx N  
cost of manufacture 製造成本   AA& dZjz  
cost of sales 銷貨成本   xo 'w+Av  
cost price 成本價格   2Ku#j ('  
credit 貸方   Umwg iw  
credit note 收款通知單   .Zt/e>K&  
creditor 債權人   98}vbl31j  
crossed check 橫線支票   nT.2jk+  
current account 往來活期賬戶   |v'5*n9  
current asset 流動資產   \w_[tPz}  
current liability 流動負債   gLxyRbVI  
current profit and loss 本期損益   4aGpKv W  
debit 借方   ]:#$6D"  
debt 債務   ?'#;Y"RT  
debtor 債務人   ?#c@Ag%  
deed 契據   zr9Pm6Rl  
deferred assets 遞延資產   &+{xR79+&  
deferred liabilities 遞延負債   Cwa0!y5%  
delivery 交貨   9*Tw x&  
delivery expense 送貨費   l45F*v]^  
delivery order 出貨單   ^yZSCrPGI  
demand draft 即期匯票   ^Jpd9KK  
demand note 即期票據   J& SuUh<  
demurrage charge 延期費   K:50?r_-6  
deposit 存款   s ;Nu2aOp7  
deposit slip 存款單   &ziB#(&:H  
depreciation 折舊   vCo}-b-j  
direct cost 直接成本   juYt =  
direct labour 直接人工   00wH#_fm  
director 董事   g\nL n#  
discount 折扣    !3M!p&  
discount on purchase 進貨折扣   os ud  
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