[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。   Hv0sl+  
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acceptance 承兌   j&m<=-q  
account 賬戶   m$hSL4N  
accountant 會計員   M7,|+W/RK  
accounting 會計   1xq1te)  
accounting system 會計制度   Zml9ndzT  
accounts payable 應付賬款   x)vYc36H  
accounts receivable 應收賬款   
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accumulated profits 累積利益   7qXgHrr0|U  
adjusting entry ?#123;整記錄   T:.J9  
adjustment ?#123;整   /yrR f;}<O  
administration expense 管理費用   G';oM;~/|  
advances 預付   0#*\o1r\p  
advertising expense 廣告費   T*h+"TmE  
agency 代理   TJsT .DWW~  
agent 代理人   V |?  
agreement 契約   ^#^u90I  
allotments 分配數   Z*]n]eS  
allowance 津貼   9fl !CG  
amalgamation 合併   $X*$,CCIB  
amortization 攤銷   (%+DE4?  
amortized cost 應攤成本   F/EHU?_EI  
annuities 年金   gi;V~>kh  
applied cost 已分配成本   aeBth{  
applied expense 已分配費用   vlj|[joXw  
applied manufacturing expense 己分配製造費用   sCRBKCR?  
apportioned charge 攤派費用   H V  
appreciation 漲價   dnIBAe  
article of association 公司章程   )If[pw@j  
assessment 課稅   053W2Si   
assets 資產   s.GhquFCrU  
attorney fee 律師費   z
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audit 審計   Vj?.'(  
auditor 審計員   4a2&kIn  
average 平均數   (J^ Tss  
average cost 平均成本   !&'xkw`  
bad debt 壞賬   wH${q@z_  
balance 餘額   B|GJboQ  
balance sheet 資產負債表   9I.v?Tap  
bank account 銀行賬戶   [#R%jLEJ2  
bank balance 銀行結存   ([9h.M6v  
bank charge 銀行手續費   caj)  
bank deposit 銀行存款   [Z5x_.k"I  
bank discount 銀行貼現   \ I?;%  
bank draft 銀行匯票   .ySesN: C~  
bank loan 銀行借款   -O_UpjR;  
bank overdraft 銀行透支   h;ShNU  
bankers acceptance 銀行承兌   )E[5lD61  
bankruptcy 破產   aF;&#TsB  
bearer 持票人   '}rDmt~  
beneficiary 受益人  
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bequest 遺產   'Yd%Tb|*  
bill 票據   Y\%}VD2k  
bill of exchange 匯票   l[fNftT-  
bill of lading 提單   NI^Y%N  
bills discounted 貼現票據   /t9w%Y  
bills payable 應付票據   xY~ DMcO?  
bills receivable 應收票據   @`
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board of directors 董事會   %~W }262  
bonds 債券   X ]a>  
bonus 紅利   1I@4xC #X  
book value 賬面價值   e:,.-Kvzp`  
bookkeeper 簿記員   ?D\%ZXo  
bookkeeping 簿記   Czci6Lz  
branch office general ledger 支店往來賬戶   Zgg7pL)#c  
broker 經紀人   mm{U 5
  
brought down 接前   #/tdZ0  
brought forward 接上頁   <m6Xh^Ko;  
budget 預算   \iL,l 87  
by-product 副產品   Qrt8O7&('  
by-product sales 副產品銷售   _+Q$h4t   
capital 股本   
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capital income 資本收益   5PPy+3
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capital outlay 資本支出   xLD6A5n,[  
capital stock 股本   yCkm |  
capital stock certificate 股票   ~lF lv+,%  
carried down 移後   -DuiK:mp  
carried forward 移下頁  
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cash 現金   3=<iGX"z  
cash account 現金賬戶   -E500F*
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cash in bank 存銀行現金   |,7J!7T(I  
cash on delivery 交貨收款   G^(&B30V  
cash on hand 庫存現金   sTA/2d  
cash payment 現金支付   DdQf%W8u  
cash purchase 現購   8;!Eqyt  
cash sale 現沽   aW6+Up+G*  
cashier 出?#123;員   ]8_h9ziz
 
cashiers check 本票   __V]HcP;  
certificate of deposit 存款單折   t!T}Pg(Bo  
certificate of indebtedness 借據   dI 5sqM:  
certified check 保付支票   V%0.%/<#5  
certified public accountant 會計師   1
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charges 費用   Vd/S81/  
charge for remittances 匯水手續費   23f[i<4e  
charter 營業執照   *M|\B|A.  
chartered accountant 會計師   wrO>#`Z  
chattles 動產   :HE]P)wz-  
check 支票   h/fCCfO,  
che stub 支票存根   ?V{k\1A  
closed account 己結清賬戶   OhW=F2OIV  
closing 結算   9kF#*  
closing entries 結賬紀錄    ft'iv  
closing stock 期末存貨   BH-[q9pf  
closing the book 結賬   eTF8B<?  
columnar journal 多欄日記賬   a`-hLX)~Z  
combination 聯合   YDNqW P7s  
commission 佣金   ,Mhe:^3  
commodity 商品   TN %"RL  
common stock 普通股   `es($7}P_W  
company 公司   )T64(_TE  
compensation 賠償   lz)"zV  
compound interest 複利   8Wj=|Ow-q  
consignee 承銷人   .?
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consignment 寄銷   :xw3b)KS  
consignor 寄銷人   UTTC:=F+  
consolidated balance sheet 合併資產負債表   N-r
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consolidated profit and loss account 合併損益表   K7hf m%`N  
consolidation 合併   ;ULC|7rL  
construction cost 營建成本   @:7gHRJ!  
construction revenue 營建收入   2*citB{  
contract 合同   <]'"e]  
control account 統制賬戶   +2zuIW.  
copyright 版權   y@M}T{,/  
corporation 公司   VDTY<= Q  
cost 成本   GVEWd/:X(  
cost accounting 成本會計   gFT~\3jp=  
cost of labour 勞工成本   A&P1M6Of  
cost of production 生產成本   ^-IsK#r.k  
cost of manufacture 製造成本   &{ {DS  
cost of sales 銷貨成本   ?nZ <?  
cost price 成本價格   O^}v/}d  
credit 貸方   ?*'$(}r3  
credit note 收款通知單   i$
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creditor 債權人   V./w06;0  
crossed check 橫線支票   kP)o=\|W{z  
current account 往來活期賬戶   Z) Xs;7  
current asset 流動資產   8'lhp2#h  
current liability 流動負債   gOyY#]g  
current profit and loss 本期損益   QWHy=(!  
debit 借方   vSYKe  
debt 債務   Fd[h9 G  
debtor 債務人   AD@PNM  
deed 契據   O4/n!H Ob  
deferred assets 遞延資產   + |qfgi  
deferred liabilities 遞延負債   >J}n@MZ  
delivery 交貨   wz+5 8(  
delivery expense 送貨費   %%~}Lw  
delivery order 出貨單   ;a#*|vx  
demand draft 即期匯票   JYd7@Msfc  
demand note 即期票據   ~B!O~nvdQ  
demurrage charge 延期費   [tqO}D  
deposit 存款   }6J7<g  
deposit slip 存款單   *e<Eu>fW#&  
depreciation 折舊   P/pjy  
direct cost 直接成本   5)yOw|Bd  
direct labour 直接人工   bW9"0=j[{  
director 董事   Blbq3y+Sq  
discount 折扣   90T%T2K  
discount on purchase 進貨折扣   h1XMx'}B  
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