[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。   ~$ng^D  
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acceptance 承兌   ^?U!pq-`  
account 賬戶   Y'yH;Mz  
accountant 會計員  
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accounting 會計   ^=T$&gD  
accounting system 會計制度   W"zab
 
accounts payable 應付賬款   |k+8<\  
accounts receivable 應收賬款   "7!;KHc  
accumulated profits 累積利益   F5?m6`g?  
adjusting entry ?#123;整記錄   9 TvV=  
adjustment ?#123;整   eb.O#Y  
administration expense 管理費用   t?q@H8  
advances 預付   s}j{#xT  
advertising expense 廣告費   y<HO:kZ8`  
agency 代理   Du`JaJI  
agent 代理人   #z&&M"*a|  
agreement 契約   r
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allotments 分配數   Ey_" ~OB  
allowance 津貼   d`P7}*;`  
amalgamation 合併   >xF/Pl  
amortization 攤銷   (5#nrF]
 
amortized cost 應攤成本   PK;*u,V  
annuities 年金   >SML"+>  
applied cost 已分配成本   /`f^Y>4gD  
applied expense 已分配費用   !_`&Wks  
applied manufacturing expense 己分配製造費用   ABF"~=aL  
apportioned charge 攤派費用   n1~o1  
appreciation 漲價   @W vatD V  
article of association 公司章程   T,]7ICF#  
assessment 課稅   crqpV F]1]  
assets 資產   :|_'f
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attorney fee 律師費   b?TO=~k,  
audit 審計   %<E$,w>
 
auditor 審計員   6I1
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average 平均數   ]%|GmtqZs,  
average cost 平均成本   P/c&@_b  
bad debt 壞賬   zhpx"{_  
balance 餘額   q[HTnx  
balance sheet 資產負債表   Fz1_w$^  
bank account 銀行賬戶   JQV%fTHS  
bank balance 銀行結存   {7$c8i  
bank charge 銀行手續費   ]F;
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bank deposit 銀行存款   LNrX;{ Z  
bank discount 銀行貼現   F{EnOr`,m=  
bank draft 銀行匯票   ~MS\  
bank loan 銀行借款   99}(~B  
bank overdraft 銀行透支   *"D3E7AO  
bankers acceptance 銀行承兌   I2 j}Am  
bankruptcy 破產   b /@#}Gc  
bearer 持票人   ]<H&+ &!  
beneficiary 受益人   +VCGlr  
bequest 遺產   29!q!g|  
bill 票據  
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bill of exchange 匯票   F_;vO%}  
bill of lading 提單   %K\?E98M  
bills discounted 貼現票據   RnhL< Ywu  
bills payable 應付票據   hJDi7P  
bills receivable 應收票據   &$]v h  
board of directors 董事會   ,17hGKM  
bonds 債券   I 6<*X  
bonus 紅利   +w.JpbQ&  
book value 賬面價值   p$
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bookkeeper 簿記員   lmfi  
bookkeeping 簿記   {jYOsl  
branch office general ledger 支店往來賬戶   &m|wH4\  
broker 經紀人   !|O~$2O@  
brought down 接前   V#cqRE3XNi  
brought forward 接上頁   uM_#  
budget 預算   ^;/b+ /B0  
by-product 副產品   y>72{  
by-product sales 副產品銷售   r9 ui|>U"  
capital 股本   0BH_'ZW  
capital income 資本收益   cgm81+[%r  
capital outlay 資本支出   /[Z,MG  
capital stock 股本   5C q{XcXV  
capital stock certificate 股票   '[C.|)"  
carried down 移後   J]&y$?C  
carried forward 移下頁   }RHn)}+  
cash 現金   Jcbw DlUb  
cash account 現金賬戶   >S'17D  
cash in bank 存銀行現金   9T|IvQK8  
cash on delivery 交貨收款   %,D<O,N  
cash on hand 庫存現金   1 E73i_L  
cash payment 現金支付   jFA{+Yr1  
cash purchase 現購   %!du,2  
cash sale 現沽   gF[z fDm  
cashier 出?#123;員   dl~%MWAVb  
cashiers check 本票   4eikLRD,  
certificate of deposit 存款單折   7b<je=G6PA  
certificate of indebtedness 借據   i?fOK_d
 
certified check 保付支票   *M$0J'-B
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certified public accountant 會計師   5m9*85Ib  
charges 費用   (N&lHLy  
charge for remittances 匯水手續費   d!:6[7X6  
charter 營業執照   =0G!f$7^i  
chartered accountant 會計師   HYD"#m'TkB  
chattles 動產   "FTfk  
check 支票   M@?xa/E64  
che stub 支票存根   h\nI!{A0  
closed account 己結清賬戶   )('%R|$ /  
closing 結算   z)9wXo#~  
closing entries 結賬紀錄   |!"2fI  
closing stock 期末存貨   1RK=,Wx  
closing the book 結賬   );Z1a&K5k  
columnar journal 多欄日記賬   tQH+)*  
combination 聯合   ^4,
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commission 佣金   sVJ!FC  
commodity 商品   i{ \%e  
common stock 普通股   #m[|2R  
company 公司   L+CyQq  
compensation 賠償   Ti'}MC+0  
compound interest 複利   nWMmna.5  
consignee 承銷人   e46/{4F,  
consignment 寄銷   6IWxPt~  
consignor 寄銷人   P&b19K'  
consolidated balance sheet 合併資產負債表   " t7M3i_  
consolidated profit and loss account 合併損益表   2n `S5(
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consolidation 合併   W2z*91$  
construction cost 營建成本   %K>.l h@  
construction revenue 營建收入   mExVYp h  
contract 合同   lWqrU1 Sjl  
control account 統制賬戶   /w]! wM  
copyright 版權   Sr%;fq  
corporation 公司   cIp D~0\  
cost 成本   h}]fnA  
cost accounting 成本會計   +reor@h  
cost of labour 勞工成本   t 0-(U\  
cost of production 生產成本   @DZB9DDR  
cost of manufacture 製造成本   e0J6Ae4V[  
cost of sales 銷貨成本   kI:}| _  
cost price 成本價格   X`fn8~5
 
credit 貸方   j%y$_9a7  
credit note 收款通知單   M?[h0{ ^K  
creditor 債權人   ' 4ER00  
crossed check 橫線支票   G 2mX ;  
current account 往來活期賬戶   ] Puy!Q  
current asset 流動資產   $d,0=Ci  
current liability 流動負債   kiRa+w:  
current profit and loss 本期損益   Wd
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debit 借方   ZeEWp3vW  
debt 債務   'sxNDnGg  
debtor 債務人   .VkbYK  
deed 契據   >-O/U5<!  
deferred assets 遞延資產   fm^@i;D  
deferred liabilities 遞延負債   \TF!S"V  
delivery 交貨   zcva-ze:;  
delivery expense 送貨費   L*Me."*  
delivery order 出貨單   SL,p36N  
demand draft 即期匯票   h68]=KyK  
demand note 即期票據   P( ;?kg}0  
demurrage charge 延期費   Y;)dct  
deposit 存款   x ul]m*Z  
deposit slip 存款單   Zr-U&9.`  
depreciation 折舊   )x]3Zq  
direct cost 直接成本   (I@rLvZr{  
direct labour 直接人工   <ERB.d!  
director 董事   +Y V|ij  
discount 折扣   zLF?P3^  
discount on purchase 進貨折扣   P)uDLFp]  
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