[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。   l<58A7   
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acceptance 承兌   wDal5GJp  
account 賬戶   BLQ6A<  
accountant 會計員   _Xe>V0  
accounting 會計   *K8$eDNZ  
accounting system 會計制度   '}53f2%gKa  
accounts payable 應付賬款   @zW]2 c   
accounts receivable 應收賬款   %S960  
accumulated profits 累積利益   MzdV2.  
adjusting entry ?#123;整記錄   _^Ubs>d=*  
adjustment ?#123;整   i tt3.:y  
administration expense 管理費用   WUn]F~Lt  
advances 預付   AUG#_HE]k  
advertising expense 廣告費   z% ?+AM)P  
agency 代理   xX&+WR  
agent 代理人   'urafE4M  
agreement 契約   we//|fA<  
allotments 分配數   ].w4$OJ?  
allowance 津貼   cKca;SNql1  
amalgamation 合併   SaO}e  
amortization 攤銷   i &nSh ]KK  
amortized cost 應攤成本   QOGvC[*`<T  
annuities 年金   >C>.\  
applied cost 已分配成本   NZ:,ph  
applied expense 已分配費用   oq
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applied manufacturing expense 己分配製造費用   HAdg/3Hw  
apportioned charge 攤派費用   X]TG<r  
appreciation 漲價   S6D KREO  
article of association 公司章程   L\J;J%fz.  
assessment 課稅   Mq156TL  
assets 資產   UERLtSQ  
attorney fee 律師費   z#wkiCRYm  
audit 審計   8b&/k8i:  
auditor 審計員    JYI,N  
average 平均數   AofKw  
average cost 平均成本   E4jNA}3k+  
bad debt 壞賬   Z"xvh81P  
balance 餘額   Di6?[(8  
balance sheet 資產負債表   Q~ w|#  
bank account 銀行賬戶   Rsm^Z!sn  
bank balance 銀行結存   &jJL"gq"  
bank charge 銀行手續費   \;Biq`  
bank deposit 銀行存款   (=AWOU+  
bank discount 銀行貼現   -=Q*Ml#I  
bank draft 銀行匯票   6@5+m 0`u3  
bank loan 銀行借款   +Mb.:_7'  
bank overdraft 銀行透支   l_d5oAh   
bankers acceptance 銀行承兌   kS);xA8s]  
bankruptcy 破產   D;*SnU(9 L  
bearer 持票人   m=:9+z  
beneficiary 受益人   s/#!VnU6   
bequest 遺產   P/eeC"  
bill 票據   Czu 9o;xr  
bill of exchange 匯票   jvL[ JI,b  
bill of lading 提單   C ;W"wBz9  
bills discounted 貼現票據   <)H9V-5aZ  
bills payable 應付票據   )*J^K?!S  
bills receivable 應收票據   U?Zq6_M&  
board of directors 董事會   (y~TL*B  
bonds 債券   ?);v`]  
bonus 紅利   QA `sx
 
book value 賬面價值   QZ  
bookkeeper 簿記員   B~ GbF*j  
bookkeeping 簿記   g*_&  
branch office general ledger 支店往來賬戶   BX7kO0j  
broker 經紀人   I+!
0O  
brought down 接前   #=A)X lZMd  
brought forward 接上頁   45c$nuZ  
budget 預算   IOmfF[  
by-product 副產品   pz*3N  
by-product sales 副產品銷售   G5 WVr$  
capital 股本  
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capital income 資本收益   hL{KRRf>  
capital outlay 資本支出   Ow,w$0(D  
capital stock 股本   &j"?\f?  
capital stock certificate 股票   kn4`Fa;)O  
carried down 移後   ! l8PDjAE  
carried forward 移下頁   'zTLl8P  
cash 現金   *.t7G  
cash account 現金賬戶   (hbyEQhF  
cash in bank 存銀行現金   V**~m9f  
cash on delivery 交貨收款   ( Erc3Ac8  
cash on hand 庫存現金   Z@!+v 19^  
cash payment 現金支付   VpDbHAg  
cash purchase 現購   BQMpHSJ_  
cash sale 現沽   3XV/Fb}!(i  
cashier 出?#123;員   HIZe0%WPw  
cashiers check 本票   H*CW1([  
certificate of deposit 存款單折   2E'UZ m  
certificate of indebtedness 借據   >|UOz&  
certified check 保付支票   jQB9
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certified public accountant 會計師   E:nF$#<'N  
charges 費用   64tvP^kp  
charge for remittances 匯水手續費   _-g&PXH  
charter 營業執照   EaN6^S=  
chartered accountant 會計師   83#mB:^R  
chattles 動產   4H
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check 支票   3 Za}b|  
che stub 支票存根   [{,1=AB  
closed account 己結清賬戶   !+v$)3u9  
closing 結算   VMWf>ZU  
closing entries 結賬紀錄   t%=tik2|7  
closing stock 期末存貨   $xN|5;+  
closing the book 結賬   fE mr^R  
columnar journal 多欄日記賬   /k3:']G,s  
combination 聯合   UJ   
commission 佣金   Sdryol<  
commodity 商品   4.t-i5
  
common stock 普通股   FQ\h4` >B  
company 公司   cbTm'}R(G  
compensation 賠償   }qD\0+`qi  
compound interest 複利   >z@0.pN]7  
consignee 承銷人   ]
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consignment 寄銷   eJ-nKkg~a  
consignor 寄銷人   `;egv *!P  
consolidated balance sheet 合併資產負債表   Cw&KVw*  
consolidated profit and loss account 合併損益表   Cp0 =k  
consolidation 合併   N;`n@9BF  
construction cost 營建成本   o`-msz  
construction revenue 營建收入   + {'.7#  
contract 合同   ,z=LY5_z)  
control account 統制賬戶   _H@DLhH|=  
copyright 版權   l*G[!u  
corporation 公司   'm$L Ij?@  
cost 成本   CpTjJXb  
cost accounting 成本會計   Xsa].  
cost of labour 勞工成本   )8ZH-|N`!E  
cost of production 生產成本   nX8v+:&}  
cost of manufacture 製造成本   Lr pM\}t  
cost of sales 銷貨成本   o ^uA">GH  
cost price 成本價格   La[V$+Y  
credit 貸方   pMM8-R'W-  
credit note 收款通知單   KMax$  
creditor 債權人   rYk0 ak  
crossed check 橫線支票   ;!Fn1|)  
current account 往來活期賬戶   YN5rml'-  
current asset 流動資產   =7UsVn#o  
current liability 流動負債   V
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current profit and loss 本期損益   1< ?4\?j  
debit 借方   }^\oCR@  
debt 債務   I7]8Y=xf  
debtor 債務人   , W?VhO  
deed 契據   "#g}ve,  
deferred assets 遞延資產   /PKNLK  
deferred liabilities 遞延負債   P.DK0VgY  
delivery 交貨   uPvEwq* C  
delivery expense 送貨費   E"IZ6)Q  
delivery order 出貨單   {M)Nnst"~  
demand draft 即期匯票   );YDtGip J  
demand note 即期票據   BnY&f  
demurrage charge 延期費   #O&8A  
deposit 存款   +kD R.E:  
deposit slip 存款單   VIb
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depreciation 折舊   [V`r^  
direct cost 直接成本   K(|}dl:  
direct labour 直接人工   ;kKyksxlD  
director 董事   %a7$QF]  
discount 折扣   ^B^9KEjTz  
discount on purchase 進貨折扣   # f\rt   
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