[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。   <T4 7kLI  
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acceptance 承兌   v]UU&Jq8U  
account 賬戶   5pN08+  
accountant 會計員   eUGmns  
accounting 會計   |:J*>"sq  
accounting system 會計制度   eWq
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accounts payable 應付賬款   VuYWb)@  
accounts receivable 應收賬款   z/Mhu{ttL  
accumulated profits 累積利益   ;@h'Mb  
adjusting entry ?#123;整記錄   >n@>h$]  
adjustment ?#123;整   w>1l@%Uo  
administration expense 管理費用   ==r?  
advances 預付   g~i''lng  
advertising expense 廣告費   8 RzF].)  
agency 代理   FcJ .)U  
agent 代理人   M4L~bK  
agreement 契約   giA~+m~fN  
allotments 分配數   N7Z(lI|a;  
allowance 津貼   S|
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amalgamation 合併   Q}k_#w  
amortization 攤銷   {!:|.!-u  
amortized cost 應攤成本   q_%w l5\F  
annuities 年金   W}<M?b4tP  
applied cost 已分配成本   8H
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applied expense 已分配費用   pU'`9fLi_  
applied manufacturing expense 己分配製造費用   [xp~@5r'  
apportioned charge 攤派費用   umHs"d  
appreciation 漲價   @hz0:ezg:  
article of association 公司章程   ~
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assessment 課稅   t6H2tP\AS  
assets 資產   ,&O:/|c E  
attorney fee 律師費   ?()E5 4y  
audit 審計   H8=vQy  
auditor 審計員   <W^XSk  
average 平均數   `,8R~-GPD  
average cost 平均成本   S{`!9Pii  
bad debt 壞賬   D{Jc+Q$  
balance 餘額   }y-AoG  
balance sheet 資產負債表   >k&lGF<nl  
bank account 銀行賬戶   A{n*NxKCX!  
bank balance 銀行結存   A<*tn?M
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bank charge 銀行手續費   $HR(|{piZ  
bank deposit 銀行存款   +2_6C;_DX  
bank discount 銀行貼現   {) '" k6w  
bank draft 銀行匯票  
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bank loan 銀行借款   Q BBJ1U  
bank overdraft 銀行透支   7p"~:1hU  
bankers acceptance 銀行承兌   M%Kx{*aw&  
bankruptcy 破產   EcS-tE4%  
bearer 持票人   ZCOuv6V+  
beneficiary 受益人   gC,0+Y~  
bequest 遺產   /n<Ncf  
bill 票據   UU:QK{{E  
bill of exchange 匯票   KH6n3\=  
bill of lading 提單   [b)K@Ha  
bills discounted 貼現票據   aGzdur  
bills payable 應付票據   S92!jp/  
bills receivable 應收票據   +XaO?F[c  
board of directors 董事會   q5K/+N^2?  
bonds 債券   A?{aUQB~|  
bonus 紅利   gWU(uBS  
book value 賬面價值   (^@;`8Dy8  
bookkeeper 簿記員   A5>gLhl7  
bookkeeping 簿記   OHa{!SaL  
branch office general ledger 支店往來賬戶   JD\-X( O  
broker 經紀人  
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brought down 接前   5IF~]5s  
brought forward 接上頁   AQBx k[  
budget 預算   `'k's]Y  
by-product 副產品   x.4)p6  
by-product sales 副產品銷售   JcALFKLB  
capital 股本   )*QTxN  
capital income 資本收益   M6>
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capital outlay 資本支出   ]  !*  
capital stock 股本   cK}  
capital stock certificate 股票   A"T. nqB^y  
carried down 移後   :92a34  
carried forward 移下頁   ~6kA<(x  
cash 現金   Qre&N_  
cash account 現金賬戶   sB1tce  
cash in bank 存銀行現金   C?<XtIoB  
cash on delivery 交貨收款   }Us
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cash on hand 庫存現金   V/[,1W[B  
cash payment 現金支付   $!3t$-TSD  
cash purchase 現購  
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cash sale 現沽   pUEok+  
cashier 出?#123;員   / )u,Oa  
cashiers check 本票   @^4M~F%  
certificate of deposit 存款單折   "OAZ<  
certificate of indebtedness 借據   L
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certified check 保付支票   fyoB]{$p8  
certified public accountant 會計師   l?<z1Acd&  
charges 費用   N )I T?  
charge for remittances 匯水手續費   )cmLo0`$  
charter 營業執照   0 Ln5e.&  
chartered accountant 會計師   (9q{J(44  
chattles 動產   +Q#Qu0_   
check 支票   r`"#c7)  
che stub 支票存根   s\1_-D5]Z  
closed account 己結清賬戶   !5 :[XvI#  
closing 結算   />I8nS}T  
closing entries 結賬紀錄   ~E|V{z%  
closing stock 期末存貨   }
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closing the book 結賬   qO3BQ]UF  
columnar journal 多欄日記賬   1kw4'#J8  
combination 聯合   .Qw@H#dtW  
commission 佣金   V4 i%|vV  
commodity 商品   ~ai' M#  
common stock 普通股   ~acK $ .#  
company 公司   DczF0Ow  
compensation 賠償   5Cyjq0+  
compound interest 複利   pPoC61F  
consignee 承銷人   +&8Ud8Q  
consignment 寄銷   r{jD,x2  
consignor 寄銷人   T[=cKYp8\  
consolidated balance sheet 合併資產負債表   YqCK#zT/  
consolidated profit and loss account 合併損益表   DN{G$$or  
consolidation 合併   TFA  
construction cost 營建成本   BiCa "  
construction revenue 營建收入   l%5%oN`4  
contract 合同   ]@}BdMlHp  
control account 統制賬戶   2/q=l
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copyright 版權   0!\q
  
corporation 公司   +((31l  
cost 成本   :%oj'm44!  
cost accounting 成本會計   ;<R_j%*  
cost of labour 勞工成本   ~*]`XL.-  
cost of production 生產成本   % x;!s=U  
cost of manufacture 製造成本   Z6@J-<u  
cost of sales 銷貨成本   eyjUNHeh#  
cost price 成本價格   n k3lC/f  
credit 貸方   g'7hc~=  
credit note 收款通知單   ov> L-  
creditor 債權人   z6r/ w  
crossed check 橫線支票   r@UY$z  
current account 往來活期賬戶   ?^5*[H  
current asset 流動資產   zm"g,\.d  
current liability 流動負債   Y. tFqzo3  
current profit and loss 本期損益   7V``f:#d  
debit 借方   3m7V6##+  
debt 債務   *9wHH-#  
debtor 債務人   xmx;tq  
deed 契據   g$LwXfg  
deferred assets 遞延資產   DCUq.q)  
deferred liabilities 遞延負債   o
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delivery 交貨   ,
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delivery expense 送貨費   WfO$q^'?DP  
delivery order 出貨單   kovzB]  
demand draft 即期匯票   >iJuR.:OO  
demand note 即期票據   umn^QZ,  
demurrage charge 延期費   T^G<)IX`c  
deposit 存款   E1g$Wh
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deposit slip 存款單   MoHvXp;X  
depreciation 折舊   .LHe*JC  
direct cost 直接成本   2=+ ,jX{  
direct labour 直接人工   PaJwM%s)L  
director 董事   H;&t"Ql.  
discount 折扣   e1Hx"7ew_  
discount on purchase 進貨折扣   AE _~DZ:%c  
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