[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。   <UsFBF  
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acceptance 承兌   BLaF++Fop  
account 賬戶   f(S9>c2  
accountant 會計員   D`hl}  
accounting 會計   W=G8l%  
accounting system 會計制度   o{]2W `0r  
accounts payable 應付賬款   (sDZ&R  
accounts receivable 應收賬款   9t8NK{
  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   Oz{FM6  
adjustment ?#123;整   db*yA@2Lg  
administration expense 管理費用   pf% yEz  
advances 預付   e92,@  
advertising expense 廣告費   W79Sz}):  
agency 代理   .o#A(3&n  
agent 代理人   LS:^K  
agreement 契約   3kzO VZ  
allotments 分配數   xyzYY}PS  
allowance 津貼   (
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amalgamation 合併   _9f7@@b  
amortization 攤銷   GHWt3K:*w  
amortized cost 應攤成本   He9Er  
annuities 年金   )Szn,  
applied cost 已分配成本   "UYlC0 S\  
applied expense 已分配費用   dD351!-  
applied manufacturing expense 己分配製造費用   1`Z:/]hl  
apportioned charge 攤派費用   u~8=ikn+T  
appreciation 漲價   `a6AES'w$  
article of association 公司章程   _s18^7  
assessment 課稅   ]WYddiF  
assets 資產   6c6w w"  
attorney fee 律師費   {[pzqzL6  
audit 審計   Xk] uXx:TN  
auditor 審計員   Suo%u D  
average 平均數   Nr"gj$v  
average cost 平均成本   7I/a  
bad debt 壞賬   Egt!N  
balance 餘額   Cu!S|Xj.  
balance sheet 資產負債表   @rP#ktz]  
bank account 銀行賬戶   vd9PBN  
bank balance 銀行結存   "M3S  
bank charge 銀行手續費   +[Izz~_p  
bank deposit 銀行存款   cv5+[;(b  
bank discount 銀行貼現   50e vWD  
bank draft 銀行匯票   Hb3..o:  
bank loan 銀行借款   MK.TBv  
bank overdraft 銀行透支   "_0sW3rG  
bankers acceptance 銀行承兌   C1==a FD  
bankruptcy 破產   MX"M2>"pT  
bearer 持票人   }SFmv},Ij  
beneficiary 受益人   OUhlQq\  
bequest 遺產   s|][p|  
bill 票據   8I~*9MUp  
bill of exchange 匯票   p`Ok(C_  
bill of lading 提單   .npD<*  
bills discounted 貼現票據   2WS Wfh  
bills payable 應付票據   Mtaky=l8~I  
bills receivable 應收票據   *|OUd7P:hU  
board of directors 董事會   %O9P|04]3  
bonds 債券   0DaKd<Scv  
bonus 紅利   /Yj; '\3  
book value 賬面價值   ?aQVaw&L!7  
bookkeeper 簿記員   W'PW;.,  
bookkeeping 簿記   [:/mjO K  
branch office general ledger 支店往來賬戶   JMfv|>=  
broker 經紀人   06 an(&a9  
brought down 接前   ;EsfHCi)  
brought forward 接上頁   8&:dzS  
budget 預算   .[ s6x5M  
by-product 副產品   S;"$02]  
by-product sales 副產品銷售   B A i ^t  
capital 股本   ]P2Wa   
capital income 資本收益   a+B3`6  
capital outlay 資本支出   p#N2K{E  
capital stock 股本   VVe^s|~Z  
capital stock certificate 股票   jA3xDbM  
carried down 移後   MSb0J`  
carried forward 移下頁   WtlLqD!_D  
cash 現金   nj#kz
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cash account 現金賬戶   * Na8w'Q  
cash in bank 存銀行現金   %~\I*v0
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cash on delivery 交貨收款   LYuMR,7E  
cash on hand 庫存現金   ),@m 3wQ  
cash payment 現金支付   ;73{n*a$  
cash purchase 現購   g6h=Q3
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cash sale 現沽   f9HoQDFsM  
cashier 出?#123;員   7WHq'R{@  
cashiers check 本票   { 3Qlx/6<  
certificate of deposit 存款單折   =&mdxKoT0  
certificate of indebtedness 借據   z>HM$n`YD  
certified check 保付支票   @Ll^ze&HI  
certified public accountant 會計師   6n^vG/.M  
charges 費用   ;m"R.Q9*  
charge for remittances 匯水手續費   ahR-^^'$  
charter 營業執照   ;Ouu+#s  
chartered accountant 會計師   IIAm"=*  
chattles 動產   q+)s  
check 支票   + 7nA; C  
che stub 支票存根   yW;]J87*  
closed account 己結清賬戶   k^%F4d3z@C  
closing 結算   ={I( i6  
closing entries 結賬紀錄   -l<[CI  
closing stock 期末存貨   U3pMv|b  
closing the book 結賬   |iVw7M:  
columnar journal 多欄日記賬   `L"l{^cH  
combination 聯合   ,ysn7Y{Y  
commission 佣金   +2m\Sv V  
commodity 商品   H,)2Ou-Wn  
common stock 普通股   GC@U['  
company 公司   "9,+m$nj  
compensation 賠償   }^PdW3O*m,  
compound interest 複利   %`j2?rn  
consignee 承銷人   ~t^'4"K*  
consignment 寄銷   {+ WI>3  
consignor 寄銷人   mam(h{f$  
consolidated balance sheet 合併資產負債表   G}`Hu_ [\)  
consolidated profit and loss account 合併損益表   eSSv8[u  
consolidation 合併   ?r R, h{~  
construction cost 營建成本   ZRYHsl{F+  
construction revenue 營建收入   (oB9$Zz!t  
contract 合同   nn/_>%Y  
control account 統制賬戶   Lu~M=Fh  
copyright 版權   A"T*uv|  
corporation 公司   #po }Y  
cost 成本   lLZ?&z$  
cost accounting 成本會計   w]Ci%W(  
cost of labour 勞工成本   vH vwH  
cost of production 生產成本   xJ)vfo  
cost of manufacture 製造成本   \E,Fe:/g  
cost of sales 銷貨成本   3qq6X?y*  
cost price 成本價格   ~'/_q4  
credit 貸方   !Baq4V?KN  
credit note 收款通知單   / Hexv#3  
creditor 債權人   D4ud|$s1  
crossed check 橫線支票   S.NLxb/
 
current account 往來活期賬戶   'q{|p+  
current asset 流動資產   0& ?/TSC  
current liability 流動負債   q}%;O >Z  
current profit and loss 本期損益   fQ~YBFhlr  
debit 借方   e[J0+ x#;r  
debt 債務   -_~T;cj6  
debtor 債務人   b+mh9q'5E  
deed 契據   2bt2h.a  
deferred assets 遞延資產   .p(~/MnO  
deferred liabilities 遞延負債   _z \PVTT  
delivery 交貨   u6BLhyS  
delivery expense 送貨費   fm'Qifq^  
delivery order 出貨單  
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demand draft 即期匯票   D[R<H((  
demand note 即期票據   1R"ymWg"  
demurrage charge 延期費   P7kb*
  
deposit 存款   dtUt2r)6L;  
deposit slip 存款單   #[ hJm'G  
depreciation 折舊   )qx,>PL  
direct cost 直接成本   i:,37INMt  
direct labour 直接人工   i3 n0W1~  
director 董事   cdfvc0  
discount 折扣   gDjs:]/YR  
discount on purchase 進貨折扣   zq&,KZ  
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