[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。   `P9%[8`C 9  
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acceptance 承兌   2wgdrO|B  
account 賬戶   ^EKf_w-v  
accountant 會計員   >Q^*h}IdW  
accounting 會計   9M-/{D^+<  
accounting system 會計制度   e9?y0vT//  
accounts payable 應付賬款   3bB%@^<  
accounts receivable 應收賬款   ~


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accumulated profits 累積利益   'MIM_m)H  
adjusting entry ?#123;整記錄   |n&EbOmgf  
adjustment ?#123;整   V{kgDpB  
administration expense 管理費用   Bk~M^AK@~  
advances 預付   1uhSP!b  
advertising expense 廣告費   v_
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agency 代理   y|Zj M  
agent 代理人  
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agreement 契約   8f|+045E@  
allotments 分配數   LIHf]+  
allowance 津貼   r7p>`>_Q\  
amalgamation 合併   cj/FqU"  
amortization 攤銷   b; 4;WtBO  
amortized cost 應攤成本   bD PT1A`F  
annuities 年金   l,3[hx  
applied cost 已分配成本   ktKT=(F&  
applied expense 已分配費用   mCx6$jz  
applied manufacturing expense 己分配製造費用   tI(co5 W  
apportioned charge 攤派費用  
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appreciation 漲價   V]9?9-r  
article of association 公司章程   jVu3!{}  
assessment 課稅   [t`QV2um  
assets 資產   v4Q8
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attorney fee 律師費   yS-owtVCGF  
audit 審計   NASRr   
auditor 審計員   BK]q^.7+:  
average 平均數   D}Lx9cL  
average cost 平均成本   89)rss  
bad debt 壞賬   ?wx|n_3<:  
balance 餘額   07+Qai-]  
balance sheet 資產負債表   8~|PZ,oZ  
bank account 銀行賬戶   *l^%7Wrk  
bank balance 銀行結存   F 'U Gp  
bank charge 銀行手續費   [e'Ts#($A  
bank deposit 銀行存款   Kq';[Yc  
bank discount 銀行貼現   I(Yyg,1Z  
bank draft 銀行匯票   fm\IQqIK%  
bank loan 銀行借款   Tce2]"^;  
bank overdraft 銀行透支   wy$9QN  
bankers acceptance 銀行承兌   f+huhJS5 e  
bankruptcy 破產   L[*Xrp;/&  
bearer 持票人   HIi5kv]}|  
beneficiary 受益人   OPwj*b:-m  
bequest 遺產   Ui7S8c#tH  
bill 票據   OE/O:F:1j  
bill of exchange 匯票   RW|3d<Fj  
bill of lading 提單   u#Qd`@p  
bills discounted 貼現票據   v}ZQC8wL  
bills payable 應付票據   e;<=aa)}?  
bills receivable 應收票據   :_Y@,CpIEg  
board of directors 董事會   D[)g-_3f6<  
bonds 債券   X ] &Q^  
bonus 紅利   i9oi} $;J  
book value 賬面價值   /E@|  
bookkeeper 簿記員   >LwZ"IEV  
bookkeeping 簿記   yA!#>u%g  
branch office general ledger 支店往來賬戶   |}\et ecB  
broker 經紀人   Uok?FEN  
brought down 接前   p/xxoU  
brought forward 接上頁   u%S&EuX  
budget 預算   Q': }'CI  
by-product 副產品   ^l6q   
by-product sales 副產品銷售   P-VK=Y1q  
capital 股本   W9?Vh{w  
capital income 資本收益   Q%(LMq4UG  
capital outlay 資本支出   @twClk.s  
capital stock 股本   BXVmt!S5F  
capital stock certificate 股票   ;K0kQ<y-Y  
carried down 移後   wbzAX  
carried forward 移下頁   Qsc%qt-l  
cash 現金   =LS?:Mhm  
cash account 現金賬戶   hof:+aW  
cash in bank 存銀行現金   w M aib3Q  
cash on delivery 交貨收款   tm(.a?p  
cash on hand 庫存現金   2* 5Z| 3aX  
cash payment 現金支付   
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cash purchase 現購   8|`4D 'Ln  
cash sale 現沽   s3W)hU)  
cashier 出?#123;員   QdL ;|3K9  
cashiers check 本票   $z]gy]F  
certificate of deposit 存款單折   Dg4?,{c9W  
certificate of indebtedness 借據   -U(T  
certified check 保付支票   eW]K~SPd7  
certified public accountant 會計師   1j<=TWit  
charges 費用   HP2]b?C  
charge for remittances 匯水手續費   Y6/'gg'&5  
charter 營業執照   `
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chartered accountant 會計師   #z)@T  
chattles 動產  
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check 支票   ^PfFW  
che stub 支票存根   7^h?<X\  
closed account 己結清賬戶   v"Fa_+TVx  
closing 結算   2![.Kbqa%  
closing entries 結賬紀錄   ;Id%{1  
closing stock 期末存貨   2Tt@2h_L  
closing the book 結賬   EaG3:<>J  
columnar journal 多欄日記賬   S,EXc^
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combination 聯合   E@aR5S>  
commission 佣金   Q_xE:#!;  
commodity 商品   RZ9vQ\X U)  
common stock 普通股   H3}{]&a  
company 公司   TGGeTtk=  
compensation 賠償   J.mEOo!>  
compound interest 複利   !MNUp(:  
consignee 承銷人   [>Kkj;*  
consignment 寄銷   ? r=cLC  
consignor 寄銷人   <*~vZT i(  
consolidated balance sheet 合併資產負債表   Y(ly0U}  
consolidated profit and loss account 合併損益表   eXWiTi@  
consolidation 合併   agN`) F!  
construction cost 營建成本   ZJ@M}-4O1  
construction revenue 營建收入   ?&ThMWl  
contract 合同   0m6Vf x  
control account 統制賬戶   UwrinkoeE  
copyright 版權   0n|op:]BHM  
corporation 公司   fP%hr gL  
cost 成本   d>eVR  
cost accounting 成本會計   MRiQaUg2  
cost of labour 勞工成本   UHF.R>Ry  
cost of production 生產成本   z, [4BM  
cost of manufacture 製造成本   3Ln~"HwP  
cost of sales 銷貨成本   F`3c uL[N  
cost price 成本價格   kN>%y&cK  
credit 貸方   $%"i|KTsv:  
credit note 收款通知單   `h/j3fmX?  
creditor 債權人   0:R}  
crossed check 橫線支票   z_~f/  
current account 往來活期賬戶   \zw0*;&U  
current asset 流動資產   ZFNM>C^  
current liability 流動負債   6]rIYc[,  
current profit and loss 本期損益   wIz<Y{HA=  
debit 借方   p#)u2^  
debt 債務   W~k"`g7uu  
debtor 債務人   y!;rY1  
deed 契據   (m 4`l_  
deferred assets 遞延資產   a33}CVG-e3  
deferred liabilities 遞延負債   ")"VQ|$y  
delivery 交貨   (p'yya{(  
delivery expense 送貨費   ,5HQHo@  
delivery order 出貨單   /<vbv  
demand draft 即期匯票   iXK.QktHw  
demand note 即期票據   T>e!DOW;  
demurrage charge 延期費   Nt 9M$?\P  
deposit 存款   ehl){Dd^  
deposit slip 存款單   QpwOrxI}
 
depreciation 折舊   U0q{8 " Pl  
direct cost 直接成本   \dTX%<5D  
direct labour 直接人工   N_lQz(nG/2  
director 董事   vF0#]  
discount 折扣   $]Kgs6=r  
discount on purchase 進貨折扣   j|TcmZGO  
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