[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。   jN{xpd  
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acceptance 承兌   soK_l|z:J  
account 賬戶   U~@B%Msb L  
accountant 會計員   t"Rf67  
accounting 會計   @%85k/(  
accounting system 會計制度   2Sd6b 2-  
accounts payable 應付賬款   6 FxndR;  
accounts receivable 應收賬款   Vk=<,<BB  
accumulated profits 累積利益   m`0{j1K  
adjusting entry ?#123;整記錄   6C}Z1lZl  
adjustment ?#123;整   1,D ^,  
administration expense 管理費用   R,Uy3N  
advances 預付   dOgM9P  
advertising expense 廣告費   05zdy-Fb  
agency 代理   %pKs- n`  
agent 代理人   \Le#+P  
agreement 契約   FO yfk$  
allotments 分配數   v"TH[}C9D  
allowance 津貼   j'b4Sbs-f  
amalgamation 合併   j0NPd^  
amortization 攤銷   Z+Zh;Ms  
amortized cost 應攤成本   `erQp0fBM  
annuities 年金   F<<H [,%0  
applied cost 已分配成本   EB<tX`Wp  
applied expense 已分配費用   9cPucKuj  
applied manufacturing expense 己分配製造費用   {%}6d~Bg  
apportioned charge 攤派費用   I9&<:`  
appreciation 漲價   }+Z;zm@/6  
article of association 公司章程   Q%d[U4@  
assessment 課稅   U.jMK{  
assets 資產   dL"i\5#%A  
attorney fee 律師費   3+PM_c)Y  
audit 審計  
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auditor 審計員   vxZUtyJfe  
average 平均數   45JLx?rN_  
average cost 平均成本   Cagq0-:(p  
bad debt 壞賬   hzVO.Q*  
balance 餘額   Mi-9sW  
balance sheet 資產負債表   1#RA+d(  
bank account 銀行賬戶   GUZi }a|=  
bank balance 銀行結存  
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bank charge 銀行手續費   5mBk[{  
bank deposit 銀行存款   f 8U;T$)  
bank discount 銀行貼現   Ghe=hhZ  
bank draft 銀行匯票   5< nK.i,  
bank loan 銀行借款   5n#&Hjb*F0  
bank overdraft 銀行透支   0']M,iC/  
bankers acceptance 銀行承兌   7:<>#  
bankruptcy 破產   nJw1Sl5  
bearer 持票人   EFOQ;q  
beneficiary 受益人   I[C.iILL  
bequest 遺產   2AE|N_v8W  
bill 票據   J#nEGl|a  
bill of exchange 匯票   Jc6 D^=  
bill of lading 提單   %%u4('=  
bills discounted 貼現票據   +fmZ&9hFNJ  
bills payable 應付票據   OQyOv%g5C  
bills receivable 應收票據   %
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board of directors 董事會   QY!A[!6h  
bonds 債券   H[oi? {L  
bonus 紅利   !%=k/|#  
book value 賬面價值   Q5ao2-\  
bookkeeper 簿記員   CjCnh7tm  
bookkeeping 簿記   ]sE^=;Pv?  
branch office general ledger 支店往來賬戶   3Ed PKM j&  
broker 經紀人   %M:"Ai5:  
brought down 接前   sk/Mh8z  
brought forward 接上頁   xbIA97g-O,  
budget 預算   5lbh "m=  
by-product 副產品   3e:y?hpeL  
by-product sales 副產品銷售   $ S/8T  
capital 股本   BC+qeocg  
capital income 資本收益   y3GIR f
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capital outlay 資本支出   ~yg9ZM  
capital stock 股本   =cY]cPO  
capital stock certificate 股票   umYdr'p!v  
carried down 移後   ,k I1"@Tu  
carried forward 移下頁   &kt#p;/p?  
cash 現金  
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cash account 現金賬戶   co|0s+%PBq  
cash in bank 存銀行現金   *QJ/DC$  
cash on delivery 交貨收款   #/6X
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cash on hand 庫存現金   4
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cash payment 現金支付   8iB}a\]B  
cash purchase 現購   fk_i~K  
cash sale 現沽   _\zfXHp  
cashier 出?#123;員  
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cashiers check 本票   |,crQ'N'  
certificate of deposit 存款單折   *G38N]|u6  
certificate of indebtedness 借據   2 r)c?  
certified check 保付支票   XafyI*pOX  
certified public accountant 會計師   7;V 5hul  
charges 費用   |ipppE=  
charge for remittances 匯水手續費   "k/x+%!Spc  
charter 營業執照   :4dili4|/  
chartered accountant 會計師   w6tY6bf}  
chattles 動產   j--#vEW  
check 支票   )sr]}S0  
che stub 支票存根   ] D(3   
closed account 己結清賬戶   |m%&Qb  
closing 結算   VrG|/2  
closing entries 結賬紀錄   9v A`\\9  
closing stock 期末存貨   3h>Ji1vV  
closing the book 結賬    u[u=:Y+  
columnar journal 多欄日記賬   X,b}d#\  
combination 聯合   R:E:Y|&#  
commission 佣金   ueOvBFgZ  
commodity 商品   &DV'%h>i=  
common stock 普通股   4KKNw9L)  
company 公司   6r`g+Js/  
compensation 賠償   $}829<gh7  
compound interest 複利   @QofsWC  
consignee 承銷人   }% =P(%-  
consignment 寄銷   >X]<s^  
consignor 寄銷人   {>qCZ#E5WO  
consolidated balance sheet 合併資產負債表   A@4Cfb@  
consolidated profit and loss account 合併損益表   RDbA"e5 x  
consolidation 合併   dK-G%5)r  
construction cost 營建成本   W~qo `r  
construction revenue 營建收入   Hcpw[%(  
contract 合同   
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control account 統制賬戶   w;:,W @K  
copyright 版權   UkC\[$-"\  
corporation 公司   Zo`^pQS  
cost 成本   @UA>6F  
cost accounting 成本會計   6m]L{ buP  
cost of labour 勞工成本   z)0F
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cost of production 生產成本   n\ZFPXP  
cost of manufacture 製造成本   )c*~Y=f  
cost of sales 銷貨成本   C<pF13*4  
cost price 成本價格   CfAqMH*ip  
credit 貸方   c:bB4ch}  
credit note 收款通知單   TCYnErqk  
creditor 債權人   ]loO5  
crossed check 橫線支票   Kfi A 7W  
current account 往來活期賬戶   aCanDMcBnq  
current asset 流動資產  
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current liability 流動負債   .'4 *'i:  
current profit and loss 本期損益   CNwh
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debit 借方   REJ}T:  
debt 債務   Au {`oxD  
debtor 債務人   Vo\d&}Q  
deed 契據   * PZ=$>r  
deferred assets 遞延資產   5H79) n>  
deferred liabilities 遞延負債   Zqao4  
delivery 交貨   E,;nx^`!l  
delivery expense 送貨費   lIf Our  
delivery order 出貨單   9}4L8?2  
demand draft 即期匯票   !#r]f9QP  
demand note 即期票據   ,UP6.C14  
demurrage charge 延期費   6 3HxQH  
deposit 存款   bx@CzXre;  
deposit slip 存款單   6x{B  
depreciation 折舊   au8)G_A  
direct cost 直接成本   oxRu:+N
 
direct labour 直接人工   BH}u\K  
director 董事   ev; &$Hc  
discount 折扣   zIL.R#|D=  
discount on purchase 進貨折扣   n4:WM+f4  
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