[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。   Je+L8TB  
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acceptance 承兌   t55CT6Se  
account 賬戶   $Iv*?S"2  
accountant 會計員   V|<qO-#.  
accounting 會計   {n #  
accounting system 會計制度   j&[63XSe  
accounts payable 應付賬款   I3s'44  
accounts receivable 應收賬款   >PL/>   
accumulated profits 累積利益   (47jop0RDQ  
adjusting entry ?#123;整記錄   A]Q4f
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adjustment ?#123;整   z[] AH#h  
administration expense 管理費用   dax|4R  
advances 預付   >/ HC{.k  
advertising expense 廣告費   B3)#Ou2  
agency 代理   CA[ k$Sw*  
agent 代理人   / >.&  
agreement 契約   U yTq(7uo  
allotments 分配數   7q$9\RR5  
allowance 津貼   $aG]V-M>  
amalgamation 合併   nolTvqMT  
amortization 攤銷   T|Z
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amortized cost 應攤成本   #d(6q$IE  
annuities 年金   LP#CA^*S  
applied cost 已分配成本   rx|/]NE;  
applied expense 已分配費用   C'*1
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applied manufacturing expense 己分配製造費用   mS!/>.1[  
apportioned charge 攤派費用   S7~yRIjB  
appreciation 漲價   I`DdhMi7  
article of association 公司章程   u\smQhQGE  
assessment 課稅   KDg!Y(m{  
assets 資產   K31Fp;K  
attorney fee 律師費   {RwwSqJ  
audit 審計   7o0ej
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auditor 審計員   *l_1T4]S  
average 平均數   !OC?3W:^_  
average cost 平均成本   LPewoAXO  
bad debt 壞賬   3)__b:7J  
balance 餘額   }yS"C fM  
balance sheet 資產負債表   bZERh:%o  
bank account 銀行賬戶   kX 5v!pm[  
bank balance 銀行結存   @fbvu_-].  
bank charge 銀行手續費   tul5:}x3
 
bank deposit 銀行存款   c\]h YKA  
bank discount 銀行貼現   B~LB^ n(>@  
bank draft 銀行匯票   M/Bn^A8@  
bank loan 銀行借款   HPtaW:J  
bank overdraft 銀行透支   )<
-kS  
bankers acceptance 銀行承兌   O_(J',++  
bankruptcy 破產  
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bearer 持票人   LW ntZ.  
beneficiary 受益人   Vk{0)W7  
bequest 遺產   |Z#)1K  
bill 票據   /`:5#O  
bill of exchange 匯票   |p.mA-81  
bill of lading 提單   Z +I[  
bills discounted 貼現票據   #HM0s~^w&  
bills payable 應付票據   k. px  
bills receivable 應收票據   PyzWpf  
board of directors 董事會   wyvs# T  
bonds 債券   /!jn$4fd:  
bonus 紅利   r|?2@VE  
book value 賬面價值   X(g<rz1J]  
bookkeeper 簿記員   -`f JhQ|  
bookkeeping 簿記   8%vk"h:u:  
branch office general ledger 支店往來賬戶   ,f}s!>j  
broker 經紀人   aHwr Fkn  
brought down 接前   5FH#)  
brought forward 接上頁   EQu M|4$ix  
budget 預算   vTP'\^;  
by-product 副產品   c1j
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by-product sales 副產品銷售   )v0m7Lv#/  
capital 股本   6Dw[n   
capital income 資本收益   Wa,[#H  
capital outlay 資本支出   wzP>Cq  
capital stock 股本   b.j\=c  
capital stock certificate 股票   7NoB   
carried down 移後   <=^YIp  
carried forward 移下頁   vF1]L]z:?  
cash 現金   )CihqsA2  
cash account 現金賬戶   YujhpJ<  
cash in bank 存銀行現金   M6y:ze  
cash on delivery 交貨收款   ~(4cnD
)BO  
cash on hand 庫存現金   m:X;dcq'3  
cash payment 現金支付   Eh8.S)E  
cash purchase 現購   CW, Kw  
cash sale 現沽   M)Ogb'@#  
cashier 出?#123;員   -zG/@.  
cashiers check 本票   PlTY^N6Hn  
certificate of deposit 存款單折   =;^2#UxXA&  
certificate of indebtedness 借據   ` ')3}  
certified check 保付支票   q$>At}4  
certified public accountant 會計師   >qAQNX  
charges 費用   H.!M_aJH  
charge for remittances 匯水手續費   8Qek![3^  
charter 營業執照   ~H)bvN^  
chartered accountant 會計師   .* VZY  
chattles 動產   &7JCPw  
check 支票   @/B&R^aVZ  
che stub 支票存根   gnx!_H\h<  
closed account 己結清賬戶   zcP_-q]1  
closing 結算   AGS?<6W-  
closing entries 結賬紀錄   %'k^aqFL  
closing stock 期末存貨   <Cn-MOoM  
closing the book 結賬   #pE:!D
 
columnar journal 多欄日記賬   ndW??wiM  
combination 聯合   dhsQfWg#}  
commission 佣金   co@Q   
commodity 商品   ? vk;b!  
common stock 普通股   v\0[B jhL?  
company 公司   h-Ffs  
compensation 賠償   ^e^M A.kM,  
compound interest 複利   XQHvs{Po  
consignee 承銷人   F0+u#/#  
consignment 寄銷   GC#3{71  
consignor 寄銷人   rjx6Ad/\  
consolidated balance sheet 合併資產負債表   }\P9$D+  
consolidated profit and loss account 合併損益表   E3;[*ve  
consolidation 合併   ~.yt  
construction cost 營建成本   I>b!4?h  
construction revenue 營建收入   56d,Sk)  
contract 合同   LIirOf~e;!  
control account 統制賬戶   b2r@vZ]D  
copyright 版權   JX`+b  
corporation 公司   cZ%weQa#N)  
cost 成本   0bS\VUB(  
cost accounting 成本會計   :a[L-lr`e  
cost of labour 勞工成本   1[:? oEI  
cost of production 生產成本   $Rd74;edn  
cost of manufacture 製造成本   vf cj,1  
cost of sales 銷貨成本   `=vL?w^QS  
cost price 成本價格   .)ZK42Qd  
credit 貸方   _l{GHz  
credit note 收款通知單   ixE72bX  
creditor 債權人   %Nzg~ZPbmT  
crossed check 橫線支票   YeptYW@xfw  
current account 往來活期賬戶   G>d@lt  
current asset 流動資產   W6 f*>  
current liability 流動負債   wh[XJ_xY  
current profit and loss 本期損益   '8}*erAg  
debit 借方   d^!)',`  
debt 債務   jf~/x>Q  
debtor 債務人   Iyz};7yVI  
deed 契據   t' o:aI  
deferred assets 遞延資產   Qt+ K,LY  
deferred liabilities 遞延負債   59FAhEg  
delivery 交貨   m}'kxZTOm  
delivery expense 送貨費   :,]V
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delivery order 出貨單   {: T'2+OH>  
demand draft 即期匯票   +F ]X  
demand note 即期票據   VSL6tQp  
demurrage charge 延期費   `Q' 0
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deposit 存款   B9&"/tT  
deposit slip 存款單   0x4p!5  
depreciation 折舊   )apqL{u:=  
direct cost 直接成本   ?m}vDd  
direct labour 直接人工   r**u=q%p  
director 董事   ^Z$ %OM,  
discount 折扣   ^} %OqP  
discount on purchase 進貨折扣   `lRZQ:27X  
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