[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。   >C!^%e;m  
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acceptance 承兌   B>m*!n:l  
account 賬戶   "}`)s_rt  
accountant 會計員   %=Z/Frd  
accounting 會計   DcdEt=\)h  
accounting system 會計制度   &e;Qabwxva  
accounts payable 應付賬款   I[v`)T'_{  
accounts receivable 應收賬款   S*|/txE'~Y  
accumulated profits 累積利益   =-X-${/  
adjusting entry ?#123;整記錄   0Ci/-3HV!  
adjustment ?#123;整   YURMXbj  
administration expense 管理費用   jl&N php  
advances 預付   2 \}J*0  
advertising expense 廣告費   Cl9nmyf   
agency 代理   h~](9es  
agent 代理人   FVBAB>   
agreement 契約   Qni`k)4  
allotments 分配數   h9CTcWGt  
allowance 津貼   !khEep}  
amalgamation 合併   u4w!SD  
amortization 攤銷   ^.\O)K {h  
amortized cost 應攤成本    ~IjID
 
annuities 年金   `&7tADFB  
applied cost 已分配成本   m,!SDCq  
applied expense 已分配費用   kaB4[u  
applied manufacturing expense 己分配製造費用   h]
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apportioned charge 攤派費用   X!^|Tass  
appreciation 漲價   } aR}ZzK/v  
article of association 公司章程   L 1!V'Hm{  
assessment 課稅   {.jW"0U  
assets 資產   0kOwA%m  
attorney fee 律師費   zU+q03l8Ur  
audit 審計   ,!^5w,P:   
auditor 審計員   ocJG4#  
average 平均數   I4?oBq  
average cost 平均成本   vno/V#e$WX  
bad debt 壞賬   O^row1D_  
balance 餘額   @`:X,]{  
balance sheet 資產負債表   Ec3tfcNhR  
bank account 銀行賬戶   9 %4:eTcp  
bank balance 銀行結存   OM&GypP6&  
bank charge 銀行手續費   E'DHO2 Y  
bank deposit 銀行存款   T-6
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bank discount 銀行貼現   $=N?[h&4  
bank draft 銀行匯票   ?\,^>4x?  
bank loan 銀行借款   #o4tG  
bank overdraft 銀行透支   =(D"(OsQ/  
bankers acceptance 銀行承兌   XDPgl=~  
bankruptcy 破產   3cL iZ%6^  
bearer 持票人   5MAfuHq^  
beneficiary 受益人   6~x'~T  
bequest 遺產   " L`)^  
bill 票據   6_bL<:xtY  
bill of exchange 匯票   Z%qtAPd  
bill of lading 提單   =,#--1R7g  
bills discounted 貼現票據   YiDOV)  
bills payable 應付票據   g=56|G7n  
bills receivable 應收票據   gYc]z5`  
board of directors 董事會   }Pg}"fb^  
bonds 債券   0yI1r7yNB+  
bonus 紅利   sjg`4^!wDD  
book value 賬面價值   Lr$Mk#'B  
bookkeeper 簿記員   $zjdCg<  
bookkeeping 簿記   K8sRan[4}  
branch office general ledger 支店往來賬戶   #;j:;LRU  
broker 經紀人    r@{TN6U  
brought down 接前   Tn#Co$<  
brought forward 接上頁   *(F`NJ 3  
budget 預算   1 &9|~">{C  
by-product 副產品   Lz'VQO1U=  
by-product sales 副產品銷售   '|zrzU=  
capital 股本   akzGJ3g  
capital income 資本收益   WK>|IgK  
capital outlay 資本支出   Yg^ &4ZF  
capital stock 股本   y
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capital stock certificate 股票   4V')FGB$  
carried down 移後   0 Uropam  
carried forward 移下頁   67II9\/  
cash 現金   T`ibulp  
cash account 現金賬戶   Go)$LC0Mi  
cash in bank 存銀行現金   lb-1z]YwQ  
cash on delivery 交貨收款   q*l4h u% 3  
cash on hand 庫存現金   "%gsGtS  
cash payment 現金支付   ;/j2(O^  
cash purchase 現購   TmQI peych  
cash sale 現沽   l}))vf=i  
cashier 出?#123;員   MYWkEv7  
cashiers check 本票   }aVZ\PDg  
certificate of deposit 存款單折   ?dgyi4J?=`  
certificate of indebtedness 借據   JNfL jfE)<  
certified check 保付支票   5 8bW  
certified public accountant 會計師   Fz%;_%j  
charges 費用   X g6ezl
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charge for remittances 匯水手續費   "La;$7ds  
charter 營業執照   $oK&k
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chartered accountant 會計師   Fm
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chattles 動產   |`5IP8Z  
check 支票   '+PKGmRW  
che stub 支票存根   "?I#! t%'  
closed account 己結清賬戶   hz qJ !  
closing 結算   Q5+1'mzAB  
closing entries 結賬紀錄   tJ\ $
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closing stock 期末存貨   /,Xl8<~#  
closing the book 結賬   &]nx^C8V;  
columnar journal 多欄日記賬   c{1;x)L  
combination 聯合   K3yQ0k |  
commission 佣金   Lgg
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commodity 商品   b dgkA  
common stock 普通股   e5|
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company 公司   /T w{JO#Q  
compensation 賠償   {>f"&I<xw  
compound interest 複利   cMw<
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consignee 承銷人   D0D=;k   
consignment 寄銷   +1ICX  
consignor 寄銷人   pM?;QG;jA  
consolidated balance sheet 合併資產負債表   4
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consolidated profit and loss account 合併損益表   =RQF::[h  
consolidation 合併   I\~[GsDY  
construction cost 營建成本  
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construction revenue 營建收入   l|P"^;*zq  
contract 合同    \i%'M%  
control account 統制賬戶   qO#3{kW  
copyright 版權   u
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corporation 公司   )6OD@<r{  
cost 成本   r ;#"j%z  
cost accounting 成本會計   j9p6rD  
cost of labour 勞工成本   oP&/>GmXL  
cost of production 生產成本   D}_.D=)  
cost of manufacture 製造成本   ^#9385  
cost of sales 銷貨成本   T8XrmR&?PX  
cost price 成本價格   ge~@}&#iO@  
credit 貸方   ,i2-  
credit note 收款通知單   [jMN* p?  
creditor 債權人   ar3L|MN  
crossed check 橫線支票   [C'bfX5HB5  
current account 往來活期賬戶   3U[O :  
current asset 流動資產   _f1o!4ocx  
current liability 流動負債   2}hJe+#v  
current profit and loss 本期損益   Ipp_}tl_  
debit 借方   BI1M(d#1L"  
debt 債務   77P\:xc  
debtor 債務人   IPQRdBQ  
deed 契據   *WwM"NFHDd  
deferred assets 遞延資產   1EyN |m|  
deferred liabilities 遞延負債   xe@1H\7:  
delivery 交貨   ul ~ux$a  
delivery expense 送貨費   %5o2I_Cjz  
delivery order 出貨單   Ez3fL&*  
demand draft 即期匯票   #[+# bw_6  
demand note 即期票據   c4Ebre-Oa  
demurrage charge 延期費   )GD7rsC`<  
deposit 存款   '!HTE`Aj  
deposit slip 存款單   I'/3_AX  
depreciation 折舊   OM86C  
direct cost 直接成本   [h/T IGE\  
direct labour 直接人工   8Q'Emw |  
director 董事   >Bt82ibN  
discount 折扣   P`Np+E#I  
discount on purchase 進貨折扣   pSs*Z6c)@  
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