[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。   G+xt5n.%  
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acceptance 承兌   EN{]Qb06A  
account 賬戶   =deMd`=J  
accountant 會計員  
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accounting 會計   ]<(]u#g_d  
accounting system 會計制度   9)xUA;Qw?z  
accounts payable 應付賬款   ^;,M}|<h  
accounts receivable 應收賬款   dkgSvi :!  
accumulated profits 累積利益   Gb[`R }^dq  
adjusting entry ?#123;整記錄   Pq*s{  
adjustment ?#123;整   Uz cx6sw  
administration expense 管理費用   ] Z8Vj7~  
advances 預付   I? THa<  
advertising expense 廣告費   ^-FX  
agency 代理   ? J}r  
agent 代理人   CQel3Jtt.  
agreement 契約   v_e9}yI  
allotments 分配數   )jWOP,|  
allowance 津貼   Om{l>24i.\  
amalgamation 合併   1Je9,dd6  
amortization 攤銷   PB%-9C0  
amortized cost 應攤成本   lis/`B\x  
annuities 年金   8+]hpa,q  
applied cost 已分配成本   ikWtC]y  
applied expense 已分配費用   5@*'2rO&!  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   *Av"JAX  
appreciation 漲價   @(P=Eh  
article of association 公司章程   G?f\>QSZ  
assessment 課稅   0 a]/%y3V  
assets 資產   hcVJBK  
attorney fee 律師費   `1{N=!U(&  
audit 審計    ^pn(=4  
auditor 審計員   {`2R,Jb%S  
average 平均數   bjAnaya  
average cost 平均成本   e8YMX&0%  
bad debt 壞賬   + OV')oE  
balance 餘額   Z/rP"|EuQ  
balance sheet 資產負債表   NmMIQ
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bank account 銀行賬戶   1ygpp0IGJ  
bank balance 銀行結存   zlR?,h-[3  
bank charge 銀行手續費   ARcv;H 5  
bank deposit 銀行存款   UhIDRR  
bank discount 銀行貼現   jx acg^c  
bank draft 銀行匯票   G=;k=oX(  
bank loan 銀行借款   TO%dw^{_`  
bank overdraft 銀行透支   \om%Q[F7a  
bankers acceptance 銀行承兌   V\(:@0"  
bankruptcy 破產   Hw#d_P:  
bearer 持票人   @HZKc\1  
beneficiary 受益人   xBu1Ak8w  
bequest 遺產   RwS@I
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bill 票據   - 0?^#G}3}  
bill of exchange 匯票   n$xQ[4eH)  
bill of lading 提單   Z|RY2P>E  
bills discounted 貼現票據   4v[~r1!V  
bills payable 應付票據   f|u#2
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bills receivable 應收票據   e#/E~r&  
board of directors 董事會   drsB /  
bonds 債券   iNwqF0  
bonus 紅利   j~j\\Y  
book value 賬面價值   '+j} >Q  
bookkeeper 簿記員   k6=nO?$  
bookkeeping 簿記   Qr Wj>uR  
branch office general ledger 支店往來賬戶   mSk5u7  
broker 經紀人   Mi~(aah   
brought down 接前   DcSnia
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brought forward 接上頁   ?xK,mbFgl  
budget 預算   5>AX*]c  
by-product 副產品   |yo\R{&6  
by-product sales 副產品銷售   (H+'X}1  
capital 股本   dMR3)CO  
capital income 資本收益   ?f/n0U4w  
capital outlay 資本支出   p&VU0[LIC0  
capital stock 股本   0ZQ'_g|%  
capital stock certificate 股票   dg4vc][  
carried down 移後   2w)-\/j}  
carried forward 移下頁   !x'/9^i~v  
cash 現金   nC{%quwh{  
cash account 現金賬戶   ) }9rwZ  
cash in bank 存銀行現金   !%dN
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cash on delivery 交貨收款   .f+TZDUO  
cash on hand 庫存現金   &~CY]PN.  
cash payment 現金支付   43V}#DA@  
cash purchase 現購   .xBu-?6s6  
cash sale 現沽   v
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cashier 出?#123;員   !nAX$i~  
cashiers check 本票   {}:ToIp  
certificate of deposit 存款單折   %4HRW;IU  
certificate of indebtedness 借據   +**!@uY  
certified check 保付支票   }^B6yWUN  
certified public accountant 會計師   <V>dM4Mkr  
charges 費用   Y2'cs~~$Ce  
charge for remittances 匯水手續費   BL&LeSa  
charter 營業執照   svXR<7)#  
chartered accountant 會計師   NY?;erX  
chattles 動產   epg
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check 支票   ytNO*XoR  
che stub 支票存根   C!7>1I~5  
closed account 己結清賬戶   8b0d]*q  
closing 結算   QNDHOo>v  
closing entries 結賬紀錄   ``E/m<r:$  
closing stock 期末存貨   XV^1tX>f{  
closing the book 結賬   [V:\\$  
columnar journal 多欄日記賬   41SGWAd#:  
combination 聯合   F`9]=T0  
commission 佣金   LY+|[qka  
commodity 商品   qTQBt}  
common stock 普通股   *{+G=d
 
company 公司   Zdn~`Q{  
compensation 賠償   @O[ 5M2|r  
compound interest 複利   NzNA>[$[  
consignee 承銷人   %w7]@VZ  
consignment 寄銷   awz;z?~  
consignor 寄銷人   |\n_OS7  
consolidated balance sheet 合併資產負債表   rb{P :MX  
consolidated profit and loss account 合併損益表   Afk$?wkL  
consolidation 合併   }CfqG?)  
construction cost 營建成本   n9s iX  
construction revenue 營建收入   H'HSD,>(  
contract 合同   "le>_Ze_>|  
control account 統制賬戶   ^i:B+ rl  
copyright 版權   h>Hb`G<  
corporation 公司   ;V<fB/S.=+  
cost 成本   MMj9{ou  
cost accounting 成本會計   2 =_gf  
cost of labour 勞工成本   Ge<nxl<Bd  
cost of production 生產成本   a.z;t8  
cost of manufacture 製造成本   g(4xC7xK6  
cost of sales 銷貨成本   KgR<E  
cost price 成本價格   'R_g">B.  
credit 貸方   ~}<DG1!  
credit note 收款通知單   uIZWO.OdU  
creditor 債權人   ~9j%Hm0ht  
crossed check 橫線支票   7k8pZ  
current account 往來活期賬戶   "Y\_ TtY  
current asset 流動資產   HF(KN{0.B  
current liability 流動負債   q&d~ \{J  
current profit and loss 本期損益   L5,NP5RC  
debit 借方   4rrSb*
  
debt 債務   %dY<=x#b  
debtor 債務人    l< );s  
deed 契據   ` Jdb;  
deferred assets 遞延資產   M|Rb&6O  
deferred liabilities 遞延負債   k-}b{  
delivery 交貨   4R\Hpt  
delivery expense 送貨費   ] KmO$4  
delivery order 出貨單   AnT3M.>ek  
demand draft 即期匯票   nvPwngEQm  
demand note 即期票據    z^<"x|:  
demurrage charge 延期費   o]opdw  
deposit 存款   mrw=T.  
deposit slip 存款單   [Vma^B$7Vj  
depreciation 折舊   cb}[S:&|  
direct cost 直接成本   BT(CM,bp  
direct labour 直接人工   R2 V4#  
director 董事   `*shF9.\C  
discount 折扣   ,I,\ml  
discount on purchase 進貨折扣   ~sXcnxLz  
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