[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。   mkj;PYa  
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acceptance 承兌   Mp^OL7p^^  
account 賬戶   [*Aqy76Qa  
accountant 會計員   4Vb}i[</  
accounting 會計   F_p3 :l  
accounting system 會計制度   .-O@UQx.I  
accounts payable 應付賬款   X]&;8  
accounts receivable 應收賬款   .BYKdxa  
accumulated profits 累積利益   uu WY4j6  
adjusting entry ?#123;整記錄   2yEO=SN,(  
adjustment ?#123;整   'XZI{q2i  
administration expense 管理費用   S:2u3th7  
advances 預付   0i5T] )r  
advertising expense 廣告費   -H ac^4uF  
agency 代理   %h/#^esi  
agent 代理人   |d
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agreement 契約   )JY_eG&2Dx  
allotments 分配數   BST7y4R)BS  
allowance 津貼   g "K#&  
amalgamation 合併   !yV,|)y5F  
amortization 攤銷   sT[av  
amortized cost 應攤成本   (.@p4q Q-  
annuities 年金   JA SR  
applied cost 已分配成本   EL 8N[]RF  
applied expense 已分配費用   @~!-a s7  
applied manufacturing expense 己分配製造費用   NSxPN:  
apportioned charge 攤派費用   `lu"yF  
appreciation 漲價   U'Ja\Ek/f  
article of association 公司章程   %X0NHta~@  
assessment 課稅   k+7M|t.?4  
assets 資產   3j=%De  
attorney fee 律師費   5Sm5jRr  
audit 審計   @LWxz  
auditor 審計員   oM18aR&  
average 平均數   7q2"b?|h  
average cost 平均成本   *1o+o$hY2  
bad debt 壞賬   fbzKO^Ub  
balance 餘額   |$SvD2^  
balance sheet 資產負債表   }`<>$2b  
bank account 銀行賬戶   qUoMg%Z%l  
bank balance 銀行結存   N?2#YTjR  
bank charge 銀行手續費   U Qi^udGFD  
bank deposit 銀行存款   FVC2XxP  
bank discount 銀行貼現   N[ Lz 0c?  
bank draft 銀行匯票   o {XwLi  
bank loan 銀行借款   ${I@YSU  
bank overdraft 銀行透支   {!{7zM%u0C  
bankers acceptance 銀行承兌   U>p
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bankruptcy 破產   pw<q?q%  
bearer 持票人   rjpafGCp  
beneficiary 受益人   M::IE
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bequest 遺產   4
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bill 票據   %.Tf u0M  
bill of exchange 匯票   -'H+lrmv  
bill of lading 提單   4MtqQq4%  
bills discounted 貼現票據   T956L'.+G  
bills payable 應付票據   &x0TnW"g  
bills receivable 應收票據   ![P(B0Ct/  
board of directors 董事會   $?/Xk%d+  
bonds 債券   Z1V'NJI+  
bonus 紅利   5%Fn^u:  
book value 賬面價值   |`(?<m  
bookkeeper 簿記員   &TkbnDuYd~  
bookkeeping 簿記   Mly z><  
branch office general ledger 支店往來賬戶   {Ohk uON  
broker 經紀人   :oj) eS[Y  
brought down 接前   @;T#+!  
brought forward 接上頁   ~4~Tcn  
budget 預算   ]6VUqFO)  
by-product 副產品   J! 6z  
by-product sales 副產品銷售   7 NB"oU^h%  
capital 股本   H;t8(-F@'  
capital income 資本收益   5KH'|z  
capital outlay 資本支出   mZ5K hPvf8  
capital stock 股本   oCdOC5
 
capital stock certificate 股票   dX o'#.  
carried down 移後   J2rLsNC]0  
carried forward 移下頁   6:EH5IO  
cash 現金   a]wcA  
cash account 現金賬戶   |phWK
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cash in bank 存銀行現金   UQf>5g  
cash on delivery 交貨收款   WGG) mh&-  
cash on hand 庫存現金   >KClH'R2  
cash payment 現金支付   'y M:WcN  
cash purchase 現購   r4NT`&`g?  
cash sale 現沽   3JE;:2O~P  
cashier 出?#123;員   W];6u  
cashiers check 本票   >'|xQjLl  
certificate of deposit 存款單折   t`1]U4s&I  
certificate of indebtedness 借據   LjQ1ar\  
certified check 保付支票   X.AOp  
certified public accountant 會計師   (&]15 FJ$1  
charges 費用   8rG&CxI  
charge for remittances 匯水手續費   ~Yz/t  
charter 營業執照   wIR [2&b  
chartered accountant 會計師   O+o%C*`K  
chattles 動產   5B.??;xtaV  
check 支票   sV'.Bomq  
che stub 支票存根   mV(x&`Cx  
closed account 己結清賬戶   ]xLb )Z  
closing 結算   8Y0<lfG  
closing entries 結賬紀錄   x>9EVa )  
closing stock 期末存貨   yzNX2u1  
closing the book 結賬   lPN< rgg  
columnar journal 多欄日記賬   :*Ggz|  
combination 聯合   -0r"#48(%  
commission 佣金   <[5${)  
commodity 商品   yoY)6cn@  
common stock 普通股   So 6cm|{  
company 公司   YTPmS\ H _  
compensation 賠償   K y4y  
compound interest 複利   p;t!"I:`?  
consignee 承銷人   dDn4nwH  
consignment 寄銷   i|,A1c"*  
consignor 寄銷人   x0;}b
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consolidated balance sheet 合併資產負債表   ,0~ {nQj]  
consolidated profit and loss account 合併損益表   iY'hkrw  
consolidation 合併   {uM{5GSL  
construction cost 營建成本   q vVZ
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construction revenue 營建收入   R:R@sU  
contract 合同   !>@V#I  
control account 統制賬戶   xAz4ZXj=q  
copyright 版權   g)D}p@>m  
corporation 公司   U?ic$J]N  
cost 成本   7%}3Ghc%  
cost accounting 成本會計   Q0; gF?  
cost of labour 勞工成本   9la~3L_g  
cost of production 生產成本   Tc(v\|F,  
cost of manufacture 製造成本   2
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cost of sales 銷貨成本   $q$\GOQ 9  
cost price 成本價格   842+KLS  
credit 貸方   *!Y3N<>!  
credit note 收款通知單   ~S>ba']  
creditor 債權人   *B<I><'G  
crossed check 橫線支票   q.QYn.CBZz  
current account 往來活期賬戶   Kcdd=2 [T  
current asset 流動資產   6ch[B`[h,  
current liability 流動負債   [=1?CD  
current profit and loss 本期損益   GXK?7S0H  
debit 借方   3M*[a~  
debt 債務   `oWjq6  
debtor 債務人   <_q/ +x]8  
deed 契據   1p<?S}zg@  
deferred assets 遞延資產   0a%ui2k  
deferred liabilities 遞延負債   B@vH1T  
delivery 交貨   4H=s D t  
delivery expense 送貨費   UnF4RF:A2&  
delivery order 出貨單   CPeK0(7Zh  
demand draft 即期匯票   /)4r2x  
demand note 即期票據   qTMz6D!Q  
demurrage charge 延期費   ZDmk<}A-U  
deposit 存款   76r s)J[*w  
deposit slip 存款單   2^M+s\p  
depreciation 折舊   7Ej#7\TB]  
direct cost 直接成本   4: PP[2?  
direct labour 直接人工   3 v$
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director 董事   m8^2k2  
discount 折扣   u.Yb#?  
discount on purchase 進貨折扣   , tj7'c$0  
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