[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。   *ai~!TR  
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acceptance 承兌   %jjPs.  
account 賬戶   9?,i+\)qK@  
accountant 會計員   + kKanm[!v  
accounting 會計   e n~m)r3&  
accounting system 會計制度   NF8<9  
accounts payable 應付賬款   >g{&Qx`&  
accounts receivable 應收賬款   EN2t}rua   
accumulated profits 累積利益   Pj

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adjusting entry ?#123;整記錄   i`gM> q&  
adjustment ?#123;整   _s5^\~ao  
administration expense 管理費用   R dPk1?}K  
advances 預付   vd ls
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advertising expense 廣告費   vWoppt  
agency 代理   -fPi HKJ  
agent 代理人   $.Tn\4z&  
agreement 契約   k 3m_L-  
allotments 分配數   rgVRF44X{  
allowance 津貼   wmGcXBHt$  
amalgamation 合併   XZKlE F?  
amortization 攤銷   53:~a  
amortized cost 應攤成本   $,~Ily7w  
annuities 年金   G*N[tw  
applied cost 已分配成本   V gMgeja  
applied expense 已分配費用   Jo\
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applied manufacturing expense 己分配製造費用   _ARG "  
apportioned charge 攤派費用   BEaF-*?A  
appreciation 漲價   kAEq+{h  
article of association 公司章程   a|z-EKV  
assessment 課稅   -NJpql{Cb  
assets 資產   :*KTpTa  
attorney fee 律師費   u$R5Q{H_  
audit 審計   ! eZls  
auditor 審計員   ^ 4<D%\  
average 平均數   :+/8n+@#  
average cost 平均成本   cRf F!EV  
bad debt 壞賬   D:Q#%wJ  
balance 餘額   g}0K@z3  
balance sheet 資產負債表   d/9YtG%q  
bank account 銀行賬戶   rByth,|  
bank balance 銀行結存   Z}$sY>E  
bank charge 銀行手續費   f/J/tt  
bank deposit 銀行存款   Ge`7`D>L  
bank discount 銀行貼現   OCrTzz8  
bank draft 銀行匯票   !-OZ/^l|O`  
bank loan 銀行借款   .hmeP MK  
bank overdraft 銀行透支   teS>t!d  
bankers acceptance 銀行承兌   @~$d4K y<  
bankruptcy 破產   3l?|+sU>O  
bearer 持票人   !s-A`} s+  
beneficiary 受益人   eP]y\S*
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bequest 遺產   D-/6RVq0m  
bill 票據   veq3t$sj  
bill of exchange 匯票   Z2M(euzfi3  
bill of lading 提單   our ^J8
  
bills discounted 貼現票據   QWOPCoUet  
bills payable 應付票據   72Bc0Wg  
bills receivable 應收票據   P6GTgQ<'BA  
board of directors 董事會   {*O%A  
bonds 債券   0E26J@jcZ7  
bonus 紅利   ]!AS%D`  
book value 賬面價值    ~frsgHW  
bookkeeper 簿記員   <CVX[R]U  
bookkeeping 簿記   yb'
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branch office general ledger 支店往來賬戶   <=n;5h
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broker 經紀人    9Do75S{(  
brought down 接前   e=(Y,e3  
brought forward 接上頁   s-rc0:I  
budget 預算   5Hu[*  
by-product 副產品   #` 3Q4  
by-product sales 副產品銷售   nCi ]6;Y  
capital 股本   ?sQg{1"Zr  
capital income 資本收益   8~O#@hB~3  
capital outlay 資本支出   Trs~KcsD  
capital stock 股本   myA;Y  
capital stock certificate 股票   q#3T L<  
carried down 移後   - 2L(])t6  
carried forward 移下頁   YxM\qy{Vr  
cash 現金   R7Qj<,  
cash account 現金賬戶   tM"vIz 05  
cash in bank 存銀行現金   Q$U.vF7BnP  
cash on delivery 交貨收款   7#C$}1XJ1  
cash on hand 庫存現金   #-YbZ  
cash payment 現金支付   6ZI
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cash purchase 現購   b~&cYk'  
cash sale 現沽   TQO|C?  
cashier 出?#123;員   x ,^-a  
cashiers check 本票   =Lkn   
certificate of deposit 存款單折   1K3XNHF  
certificate of indebtedness 借據   Z~SAlhT  
certified check 保付支票   {oY"CZ2  
certified public accountant 會計師   p'LLzc##  
charges 費用   3q4Zwv0z20  
charge for remittances 匯水手續費   0\!Bh^++1  
charter 營業執照   7kV$O(4  
chartered accountant 會計師   E?+~S M1~  
chattles 動產   T2rwK2  
check 支票   sd\}M{U  
che stub 支票存根   9
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closed account 己結清賬戶   PV,Z@qm@^  
closing 結算   Jy:*GW6  
closing entries 結賬紀錄   a.<XJ\  
closing stock 期末存貨   Kv* 1=HES  
closing the book 結賬   4Vi*Qa_,y  
columnar journal 多欄日記賬   Pa{DB?P  
combination 聯合   :i>LESJq  
commission 佣金   0Lj;t/mG  
commodity 商品   B)7:*Kj  
common stock 普通股   qGag{E5!  
company 公司   Gs"lmX-{$j  
compensation 賠償   #8t=vb3  
compound interest 複利   :a Cf@:']  
consignee 承銷人   sRT5i9TQ  
consignment 寄銷   hvTc( 0;mB  
consignor 寄銷人   KLM6#6`  
consolidated balance sheet 合併資產負債表   Ydsnu  
consolidated profit and loss account 合併損益表   [cDDZ+6  
consolidation 合併   ij]~n  
construction cost 營建成本   7|=SZ+g  
construction revenue 營建收入   I`B ZZ-  
contract 合同   j6^.Q/{^  
control account 統制賬戶   pm+E)z6Yo  
copyright 版權   G$YF0Nc  
corporation 公司   !N+{X \+  
cost 成本   -ioO8D&!  
cost accounting 成本會計   DOtz   
cost of labour 勞工成本   4?@5JpC9VA  
cost of production 生產成本   x3'ANw6E  
cost of manufacture 製造成本   o!h::j0,~  
cost of sales 銷貨成本   Ke^/aGi}O  
cost price 成本價格   EIzTbW{p  
credit 貸方   SLP$|E;  
credit note 收款通知單   }6LcimQyK  
creditor 債權人   tPiC?=4R  
crossed check 橫線支票   rYPuo  
current account 往來活期賬戶   |7|'JTy  
current asset 流動資產   kxe{HxM$Z  
current liability 流動負債   0KExB{K  
current profit and loss 本期損益   :Hitx  
debit 借方   xM)P=y_!M+  
debt 債務   |oeg'T  
debtor 債務人   |(x%J[n0+  
deed 契據   te;bn4~
  
deferred assets 遞延資產   $n8&5<  
deferred liabilities 遞延負債   b6e2a/x  
delivery 交貨   C A|W4f}  
delivery expense 送貨費   ax _v+v %  
delivery order 出貨單   De$Ic"Z9L  
demand draft 即期匯票   hHMp=8J7  
demand note 即期票據   M| }?5NS  
demurrage charge 延期費   ow (YgM>t  
deposit 存款  
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deposit slip 存款單   %QDAog  
depreciation 折舊   _JpTHpqu  
direct cost 直接成本   A5fzyG
 
direct labour 直接人工   2bXCFv7}  
director 董事   %j2:W\g:  
discount 折扣   g>ke;SH%KY  
discount on purchase 進貨折扣   qzY:>>d'  
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