[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。   E#~J"9k98  
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acceptance 承兌   1wy?<B.f
 
account 賬戶   T(=Z0M   
accountant 會計員   S=a>rnF  
accounting 會計   YS bS.tq  
accounting system 會計制度   2AXf'IOqE  
accounts payable 應付賬款   blKF78  
accounts receivable 應收賬款   aeE~[m  
accumulated profits 累積利益   Kut@z>SK  
adjusting entry ?#123;整記錄   xz-?sD/xe  
adjustment ?#123;整   fD*jzj7o,  
administration expense 管理費用   QT4&Ix,4T1  
advances 預付   f_z]kA +H  
advertising expense 廣告費   2-%9k)KH  
agency 代理   owzcc-g  
agent 代理人   iBk1QRdn  
agreement 契約   Z_4|L+i<{  
allotments 分配數   .1:B\R((  
allowance 津貼   *&~(>gNF,  
amalgamation 合併   "XLFw;o  
amortization 攤銷   1oI2  
amortized cost 應攤成本   y`Zn{mQ@[  
annuities 年金   BU O8Z]  
applied cost 已分配成本   hz+c]K  
applied expense 已分配費用   w7~cY=  
applied manufacturing expense 己分配製造費用   YRyaOrl$<  
apportioned charge 攤派費用   <C_FRpR<f  
appreciation 漲價   1Q7]1fRu  
article of association 公司章程   y=2nV  
assessment 課稅   ?&D.b$  
assets 資產   l\
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attorney fee 律師費   ~?Zm3zOCc2  
audit 審計   A3.*d:A  
auditor 審計員   1fT f+P  
average 平均數   GsoD^mjY  
average cost 平均成本   A "6

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bad debt 壞賬   K$wxiGg8P  
balance 餘額   Ry40:;MYN  
balance sheet 資產負債表   Uka(Vr:  
bank account 銀行賬戶   ?(Xy 2%v  
bank balance 銀行結存   V6& 6I  
bank charge 銀行手續費   T%yGSk  
bank deposit 銀行存款   CQs,G8\/  
bank discount 銀行貼現   Q[9W{l+  
bank draft 銀行匯票   S;tvt/\!Z  
bank loan 銀行借款   Bo; { QoB  
bank overdraft 銀行透支   #i=m%>zjN  
bankers acceptance 銀行承兌   'u9y\vUy  
bankruptcy 破產   %GGSd0 g  
bearer 持票人   jd.w7.8  
beneficiary 受益人   = O|}R
 
bequest 遺產   s=Xg6D  
bill 票據   %zN~%mJ
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bill of exchange 匯票    63VgQ  
bill of lading 提單   4'y@ne}g!  
bills discounted 貼現票據   A$rCo~E
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bills payable 應付票據   PnH5[4&k  
bills receivable 應收票據   Qx8O&C?Ti  
board of directors 董事會   "}b/[U@>  
bonds 債券   yJdkDVxYr  
bonus 紅利   CUx-k|\  
book value 賬面價值   }Vfc;2  
bookkeeper 簿記員   cvC 7#i[G  
bookkeeping 簿記   NCVhWD21|  
branch office general ledger 支店往來賬戶   Qp-P[Tc  
broker 經紀人   tlg
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brought down 接前   7 b{y  
brought forward 接上頁   C?]+(
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budget 預算   QtLd(& !v  
by-product 副產品   v!#koqd1y.  
by-product sales 副產品銷售   g6@^n$Y  
capital 股本   u179!  
capital income 資本收益   VuuF _y;  
capital outlay 資本支出   M %!O)r#Pn  
capital stock 股本   {6mFI1;q  
capital stock certificate 股票   X.AE>fx*h  
carried down 移後   @&GY5<&b  
carried forward 移下頁   Fnuheb'&m  
cash 現金   '/3\bvZ
 
cash account 現金賬戶   =00sB  
cash in bank 存銀行現金   } a!HbH  
cash on delivery 交貨收款   C|RC9b  
cash on hand 庫存現金   A~;+P  
cash payment 現金支付   - H`,`#{  
cash purchase 現購   ,Y@4d79  
cash sale 現沽   V]/$ dJ  
cashier 出?#123;員   :M.]-+(  
cashiers check 本票   [x0*x~1B  
certificate of deposit 存款單折   q*}$1 zb  
certificate of indebtedness 借據   }x:}9iphF  
certified check 保付支票   &H%z1 Lp  
certified public accountant 會計師   GD4+f|1.*  
charges 費用   V=E5pB`Pr  
charge for remittances 匯水手續費   tdNAR|  
charter 營業執照   " t,ZO  
chartered accountant 會計師   H<   
chattles 動產   &<# ,J4  
check 支票   #(-?i\i  
che stub 支票存根   0QBK(_O`  
closed account 己結清賬戶   kQ|phtbI  
closing 結算   
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closing entries 結賬紀錄   c LfPSA  
closing stock 期末存貨   ]:Pkh./  
closing the book 結賬   .K+5k`kd  
columnar journal 多欄日記賬   >[g.8'hI  
combination 聯合   Y r8gKhv W  
commission 佣金   G5UNW<P2C  
commodity 商品   `m\ ?gsw7  
common stock 普通股   dZAb':  
company 公司   y27MG  
compensation 賠償   |&~);>Cq2  
compound interest 複利   V5+|H1=  
consignee 承銷人   ;W3c|5CE  
consignment 寄銷   9Yji34eDZ  
consignor 寄銷人   c1 1?Kq  
consolidated balance sheet 合併資產負債表   Nk?L<'  
consolidated profit and loss account 合併損益表   US&:UzI.  
consolidation 合併   @"afEMd  
construction cost 營建成本   $HAwd6NI  
construction revenue 營建收入   NYPjN9L  
contract 合同   y7LM}dH#m  
control account 統制賬戶   uC?/p1  
copyright 版權   o:@A%*jg  
corporation 公司   hYVy65Ea  
cost 成本   AZnFOS  
cost accounting 成本會計   &zHY0
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cost of labour 勞工成本   nzKlue  
cost of production 生產成本   p+Fh9N<F9  
cost of manufacture 製造成本   UM. Se(kS  
cost of sales 銷貨成本   UC!"1)~mt`  
cost price 成本價格   :-j/Y'H_  
credit 貸方   B Wzo|isv  
credit note 收款通知單   C`\yc_b9Pf  
creditor 債權人   2Iq*7n:v0  
crossed check 橫線支票   qcfg 55]'c  
current account 往來活期賬戶   q ;e/gP2  
current asset 流動資產   @XH@i+{B  
current liability 流動負債   _ Uv3glK  
current profit and loss 本期損益   U)SQ3*j2D  
debit 借方   hlHle\[ds  
debt 債務   8zpTCae^=7  
debtor 債務人   Yz>8 Nn'_  
deed 契據   XpdjWLO]C<  
deferred assets 遞延資產   Jg@eGs\*  
deferred liabilities 遞延負債   nDXy$f8  
delivery 交貨   Cp#}x1{  
delivery expense 送貨費   K?=g IC:  
delivery order 出貨單   8e_9u@p+w  
demand draft 即期匯票    8%;]]{(B  
demand note 即期票據   =l%|W[OO  
demurrage charge 延期費   <^adt *m  
deposit 存款   d4LH`@SUZ-  
deposit slip 存款單   ?aU-Y_pMe  
depreciation 折舊   ;z9U
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direct cost 直接成本   %D[6;PT  
direct labour 直接人工    bRx}ih  
director 董事   KvlLcE~
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discount 折扣   HG)h,&nc-  
discount on purchase 進貨折扣   |k)Nf+(}W  
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