[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。   d-Vttxa6  
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acceptance 承兌   vYQ0e:P  
account 賬戶   >d-By  
accountant 會計員   R6l`IlG`  
accounting 會計   Ji4xor  
accounting system 會計制度   jp=z ^l  
accounts payable 應付賬款   C+ar]Vi
 
accounts receivable 應收賬款   kt?G\H!}  
accumulated profits 累積利益   V45A>#?U  
adjusting entry ?#123;整記錄   0Oy.&C T  
adjustment ?#123;整   2noKy}q  
administration expense 管理費用   A|>~/OW=@  
advances 預付   8,iBG! RF  
advertising expense 廣告費   d-/{@   
agency 代理   6;s.%W  
agent 代理人   _8x:%$   
agreement 契約   Tbf't^O
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allotments 分配數   w#|uR^~  
allowance 津貼   K|Jp
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amalgamation 合併   `-@8IZ7  
amortization 攤銷    v?Dc3  
amortized cost 應攤成本   O@.C.
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annuities 年金   n;&08M5an}  
applied cost 已分配成本   vbEAd)*S  
applied expense 已分配費用   :[![9JS/  
applied manufacturing expense 己分配製造費用   P^9y0Q  
apportioned charge 攤派費用   |@'/F#T  
appreciation 漲價   J>_|hg=  
article of association 公司章程   %N5gQXg  
assessment 課稅   b(^/WCykH  
assets 資產   +tOmKY  
attorney fee 律師費   )F_vWbg  
audit 審計   >YG1sMV-J  
auditor 審計員   S,Zl
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average 平均數   4lrF{S8  
average cost 平均成本   ='r86vq  
bad debt 壞賬   <ZmC8&U
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balance 餘額   2to~
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balance sheet 資產負債表   r{NC
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bank account 銀行賬戶   Hq<Sg4nz  
bank balance 銀行結存   =iJ
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bank charge 銀行手續費   dCq-&3?t  
bank deposit 銀行存款   %f[0&)1!.v  
bank discount 銀行貼現   581Jp'cje  
bank draft 銀行匯票   `)5,!QPQ7u  
bank loan 銀行借款   j v9DQr  
bank overdraft 銀行透支   Pwc)u&  
bankers acceptance 銀行承兌   NTq#'O) f  
bankruptcy 破產   q!UN<+k\h  
bearer 持票人   K]c|v i_D  
beneficiary 受益人   3=YK" 5J  
bequest 遺產   > ZR CM  
bill 票據   MU_8bK9m  
bill of exchange 匯票   2ed4xhV  
bill of lading 提單   *xHj*  
bills discounted 貼現票據   ;B Lw?kf  
bills payable 應付票據   [l~Gwaul>  
bills receivable 應收票據   Ml-GAkgG  
board of directors 董事會   ~|y$^qy?U  
bonds 債券   ,_SE!iL  
bonus 紅利   87&BF)]  
book value 賬面價值   aTi2=HL=S  
bookkeeper 簿記員   @34Z/%A  
bookkeeping 簿記   =;tDYuFc!  
branch office general ledger 支店往來賬戶   5&Y%N(  
broker 經紀人   @:2<cn`  
brought down 接前   d}d1]@Y\  
brought forward 接上頁   <]
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budget 預算   M:[rH  
by-product 副產品   XFj\H(D   
by-product sales 副產品銷售   s,z$Vt"h*K  
capital 股本   W~" 'a9H/  
capital income 資本收益   {TmrWFo  
capital outlay 資本支出   +-%&,>R  
capital stock 股本   UQX.  
capital stock certificate 股票   [u?*' c{  
carried down 移後   tr[(,kX  
carried forward 移下頁   i sK_t*  
cash 現金   V1yY>  
cash account 現金賬戶   2il)@&^  
cash in bank 存銀行現金   >JSk/]"  
cash on delivery 交貨收款   v@xbur\L  
cash on hand 庫存現金   *s=jKV
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cash payment 現金支付   m=m T`EP  
cash purchase 現購   , ZisJksk  
cash sale 現沽   $m hIXA.  
cashier 出?#123;員   ?$chO|QY  
cashiers check 本票   ! .q,m>?+  
certificate of deposit 存款單折   ,Wbr; zb  
certificate of indebtedness 借據   K^zu{`S  
certified check 保付支票   ^-wdIu~p?  
certified public accountant 會計師   s(2/]f$  
charges 費用   1')_^
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charge for remittances 匯水手續費   E*B6 k!:  
charter 營業執照   lwVo%-  
chartered accountant 會計師   XJ$mRh0`K  
chattles 動產   o$4i{BL  
check 支票   "d 5nVO/  
che stub 支票存根   l_q=@y  
closed account 己結清賬戶   ^i"~6QYE  
closing 結算   bmid;X|  
closing entries 結賬紀錄   c}-ADr9  
closing stock 期末存貨   CjQ)Bu*
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closing the book 結賬   DqH?:`G  
columnar journal 多欄日記賬   s^&Oh*SP*  
combination 聯合   *ku}.n  
commission 佣金   Wx8oTN  
commodity 商品   ',_E;(  
common stock 普通股   6x.ZS'y  
company 公司   $>M-oNeC  
compensation 賠償   /%9Ge AAs  
compound interest 複利   1H-d<G0)  
consignee 承銷人   H^d2|E[D  
consignment 寄銷   |_h$}~;  
consignor 寄銷人   7]8nW!h;  
consolidated balance sheet 合併資產負債表   w;OvZo|  
consolidated profit and loss account 合併損益表   5LX'fL7zU  
consolidation 合併   ~K2.T7=  
construction cost 營建成本   TXWYQ~]3w  
construction revenue 營建收入   prdc}~J8{  
contract 合同   :>q*#vlb  
control account 統制賬戶   ! ^ DQX=1  
copyright 版權   xHpB/P~  
corporation 公司   hI#1Ybl  
cost 成本   A &tMj?  
cost accounting 成本會計   *.,G;EC^  
cost of labour 勞工成本   /
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cost of production 生產成本   au;ZAXM|  
cost of manufacture 製造成本   =i1+t"
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cost of sales 銷貨成本   ]ZI ?U<0  
cost price 成本價格   p"dK,A5#)  
credit 貸方   sX c
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credit note 收款通知單   b%TLvV 9F  
creditor 債權人   `zP{E T_Y  
crossed check 橫線支票   />dH\KvN  
current account 往來活期賬戶   2R`dyg  
current asset 流動資產   ~Qm<w3oy  
current liability 流動負債   +EOd9.X\~  
current profit and loss 本期損益   bd;?oYV~  
debit 借方   X+%5q =N  
debt 債務   DGJt$o=&@  
debtor 債務人   < tn6=IV  
deed 契據   C[JGt9{Y  
deferred assets 遞延資產   F8pP(Wl  
deferred liabilities 遞延負債   u Lq%Nu  
delivery 交貨   Ve9*>6i&-4  
delivery expense 送貨費   4Q?3gA1  
delivery order 出貨單   8h '~*  
demand draft 即期匯票   GE!fh1[[u  
demand note 即期票據   3*C|"|lJ  
demurrage charge 延期費   xsERnF>`  
deposit 存款   XIRvIwO  
deposit slip 存款單   >"|"Gy (  
depreciation 折舊   *>,#'C2  
direct cost 直接成本   #\T5 r*W  
direct labour 直接人工   8`Iz%rw&(J  
director 董事   JBMJR  
discount 折扣   }1BpIqee  
discount on purchase 進貨折扣   2JR$    
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