[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。   JB%',J  
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acceptance 承兌   QVv#fy1"6  
account 賬戶   !8TlD-ZT/  
accountant 會計員   dH;8mb|#'  
accounting 會計   >@U*~Nz  
accounting system 會計制度   W =D4r  
accounts payable 應付賬款   T-'OwCB1q  
accounts receivable 應收賬款   6LvW?z(J  
accumulated profits 累積利益   QJZK|*  
adjusting entry ?#123;整記錄   S8kCp;  
adjustment ?#123;整   p\Q5,eg  
administration expense 管理費用   :N:yLd} &  
advances 預付   B7VH<;Z  
advertising expense 廣告費   Sgeh %f  
agency 代理   [zH:1Zhl&  
agent 代理人   PIJr{6B/PA  
agreement 契約   ~Q Oe##  
allotments 分配數   |J1$=s  
allowance 津貼   ?qmRbDI  
amalgamation 合併   jte.Xy~g  
amortization 攤銷   &xU[E!2H%  
amortized cost 應攤成本   uu-PJTNZ  
annuities 年金   5Y.)("1f}f  
applied cost 已分配成本   -z ID x  
applied expense 已分配費用   .u)X3..J  
applied manufacturing expense 己分配製造費用   I&fozO   
apportioned charge 攤派費用   S4Pxc ]!  
appreciation 漲價   Fe#  1  
article of association 公司章程   +vw\y  
assessment 課稅   4svBzZd r  
assets 資產   O\ GEay2  
attorney fee 律師費   Ryl:a\  
audit 審計   =T3<gGM  
auditor 審計員   c/:b.>W  
average 平均數   ])[[ V!1  
average cost 平均成本   WO7z  
bad debt 壞賬   rF3wx.  
balance 餘額   S50k>_a;  
balance sheet 資產負債表   .ODU
 
bank account 銀行賬戶   sG(~^hJ_  
bank balance 銀行結存   IDad9 Bx  
bank charge 銀行手續費   WEw6He;  
bank deposit 銀行存款   ntu5{L'8  
bank discount 銀行貼現   )1Y{Q Y}l  
bank draft 銀行匯票   d8DV[{^  
bank loan 銀行借款   fnpYT:%fG  
bank overdraft 銀行透支   c_
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bankers acceptance 銀行承兌   F6LH $C  
bankruptcy 破產   lz/8  
bearer 持票人   ,dv+p&Tz2  
beneficiary 受益人   ]>W6 bTK  
bequest 遺產   /?wtF4  
bill 票據   1Rt33\1J0  
bill of exchange 匯票   ,[N%Q#  
bill of lading 提單   5u,{6  
bills discounted 貼現票據   I!ED?n  
bills payable 應付票據   
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bills receivable 應收票據   oro$wFxJO  
board of directors 董事會   UZWioxsKr+  
bonds 債券   pD8+ 4;A  
bonus 紅利   aacpM[{f  
book value 賬面價值   R]JT&p|w.1  
bookkeeper 簿記員   vRznw&^E
 
bookkeeping 簿記   rbul8(1h  
branch office general ledger 支店往來賬戶   =R^%(Py  
broker 經紀人   $1SPy|y  
brought down 接前   bpOYHc6,*`  
brought forward 接上頁    |{&{  
budget 預算   rExnxQ<e  
by-product 副產品   'Y?"{HZ  
by-product sales 副產品銷售   d|jNf</`  
capital 股本   fIM,lt  
capital income 資本收益   [ieI;OG;  
capital outlay 資本支出   #F:p-nOq  
capital stock 股本   Oylf<&knF\  
capital stock certificate 股票  
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carried down 移後   t;){D:]k  
carried forward 移下頁   ]q\b,)4 e  
cash 現金   E}%B;"b/Tj  
cash account 現金賬戶   50"pbzW  
cash in bank 存銀行現金   l\f*
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cash on delivery 交貨收款   3t.l5m Rg5  
cash on hand 庫存現金    52Yq  
cash payment 現金支付   M +-*QyCFK  
cash purchase 現購   4M^=nae  
cash sale 現沽   ke!?BZx  
cashier 出?#123;員   [RS|gem`  
cashiers check 本票   "H2EL}3/]  
certificate of deposit 存款單折   &`h{iK7  
certificate of indebtedness 借據   H h4WMZJG  
certified check 保付支票   ]z;P9B3@&  
certified public accountant 會計師   GmK^}=frj  
charges 費用   u]:oZMnj  
charge for remittances 匯水手續費   []D&bYpv  
charter 營業執照   bUs0 M0y  
chartered accountant 會計師   k3~}7]O)  
chattles 動產   m.hkbet/R  
check 支票   .28<tEf  
che stub 支票存根   p$O.> [  
closed account 己結清賬戶   c7?_46J  
closing 結算   #+JG(^%B  
closing entries 結賬紀錄   j*d yp  
closing stock 期末存貨   Ii6<b6-  
closing the book 結賬   rDl*d`He!  
columnar journal 多欄日記賬   }#3V+X  
combination 聯合   N1}c9}  
commission 佣金   C^s^D:   
commodity 商品   . nTwPrG  
common stock 普通股   85>05?  
company 公司   ht|z<XJ  
compensation 賠償   57aXQ8u{  
compound interest 複利   Mc@
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consignee 承銷人   oL-]3TY~  
consignment 寄銷   AJt+p&I[J  
consignor 寄銷人   ih)zG  
consolidated balance sheet 合併資產負債表   &)2i[X  
consolidated profit and loss account 合併損益表   Y2|#V#  
consolidation 合併   >1s* at/h  
construction cost 營建成本   {]*c 29b>  
construction revenue 營建收入   &]V.S7LC#  
contract 合同   :v0U|\j8/V  
control account 統制賬戶   ,ZaRy$?  
copyright 版權   ,aOl_o -&  
corporation 公司   ``V" D  
cost 成本   ksc;X$f&4  
cost accounting 成本會計   Q}`0W[a ~  
cost of labour 勞工成本   9Q.rMs>qj  
cost of production 生產成本   09|K>UC)v  
cost of manufacture 製造成本   I?]ohG K  
cost of sales 銷貨成本   Yf:IKY  
cost price 成本價格   9eR-  
credit 貸方   %}[i'rT>  
credit note 收款通知單   ]99|KQ <s  
creditor 債權人   0\H\lKcK  
crossed check 橫線支票   &]g}u5J!=  
current account 往來活期賬戶   bhID#&  
current asset 流動資產   +:8fC$vVfC  
current liability 流動負債   *e<[SZzYZ  
current profit and loss 本期損益   :Uz|3gq  
debit 借方   |"?M1*g  
debt 債務   nv GF2(;l  
debtor 債務人   2I%MAb&1@  
deed 契據   pSoiH<3
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deferred assets 遞延資產   -1 FPkp  
deferred liabilities 遞延負債   8R2QZXJb-  
delivery 交貨   R tGWG*v4]  
delivery expense 送貨費   qJ;jfh!  
delivery order 出貨單   vY4\5 9]P  
demand draft 即期匯票   2!0c4a^z  
demand note 即期票據   TBs|r#  
demurrage charge 延期費   }]e-{C}  
deposit 存款   nePfuG]Q  
deposit slip 存款單   c (J!~7  
depreciation 折舊   MV<^!W  
direct cost 直接成本   N+++4;  
direct labour 直接人工   x%}^hiO<q  
director 董事   U(a#@K!H  
discount 折扣   |P[w==AAf  
discount on purchase 進貨折扣   fo5i
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