[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 d  z  
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acceptance 承兌   w+q?T  
account 賬戶   "Kyifw?  
accountant 會計員   |J:$MX~  
accounting 會計   z)5S^{(  
accounting system 會計制度   ,5/V@;i  
accounts payable 應付賬款   Hl4\M]]/&  
accounts receivable 應收賬款   >R(8/#|E  
accumulated profits 累積利益   J#0GlK@"  
adjusting entry ?#123;整記錄   N*~_\x  
adjustment ?#123;整   kGpV;F==*  
administration expense 管理費用   h2"9"*S1  
advances 預付   #:$O=@@?M  
advertising expense 廣告費   \;-qdV_JB  
agency 代理   pss6Oz8  
agent 代理人   zu52p4  
agreement 契約   N6h1|
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allotments 分配數   ?8Et[tFg  
allowance 津貼   Xad*Iulj  
amalgamation 合併   (Up'$J}  
amortization 攤銷   HzE1r+3Q@  
amortized cost 應攤成本   PfyRZ[3)c  
annuities 年金   +L0J_.5%^  
applied cost 已分配成本   J2r1=5HS  
applied expense 已分配費用   xS"$g9o0  
applied manufacturing expense 己分配製造費用   Wdo#? @m  
apportioned charge 攤派費用   Mec{_jiH&D  
appreciation 漲價   Y[Es  
article of association 公司章程   ;;@IfZ ?j  
assessment 課稅   Xtft*Z  
assets 資產   -n$ewV  
attorney fee 律師費   ):krJ+-/y  
audit 審計   k_!+V`Ro#  
auditor 審計員   Gfv(w=rr?  
average 平均數   X:_<Y_JT  
average cost 平均成本   N=#4L
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bad debt 壞賬   yIOLs}!SF  
balance 餘額   .!i0_Rv5x  
balance sheet 資產負債表   [G 
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bank account 銀行賬戶   sMH#BCC  
bank balance 銀行結存   z5 Bi=~=#  
bank charge 銀行手續費   4b4QbJ$  
bank deposit 銀行存款   &s:=qQa1  
bank discount 銀行貼現   B20_ig:  
bank draft 銀行匯票   uArR\k(  
bank loan 銀行借款   hY+R'9  
bank overdraft 銀行透支   ;-Ss# &  
bankers acceptance 銀行承兌   a\pi(9R  
bankruptcy 破產   8Y#bN*!  
bearer 持票人   ]NtSu%u  
beneficiary 受益人   -u|l}}b
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bequest 遺產   Tw//!rpG  
bill 票據   rs:Q%V ^  
bill of exchange 匯票   7UKYm Jk.  
bill of lading 提單   ^Gq5ig1rxy  
bills discounted 貼現票據   t}Ss=0dJO  
bills payable 應付票據   Zm(dY*z5:J  
bills receivable 應收票據   Ziz=]D_  
board of directors 董事會   Jf)3< ~G  
bonds 債券   (;}tf~~r  
bonus 紅利   pCC7(Ouo  
book value 賬面價值   ANMYX18M  
bookkeeper 簿記員   <*
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bookkeeping 簿記   h
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branch office general ledger 支店往來賬戶   zE`R,:VI  
broker 經紀人   nLy#|C  
brought down 接前   [9V
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brought forward 接上頁   !8*McOI  
budget 預算   {B0h+. C  
by-product 副產品   o9Sn*p-.  
by-product sales 副產品銷售   iCTQ]H3  
capital 股本   qzK("d  
capital income 資本收益   =XT)J6z^"  
capital outlay 資本支出   6z?gg3GV  
capital stock 股本    i-W  
capital stock certificate 股票   z856 nl  
carried down 移後   =x0No*#|'  
carried forward 移下頁   Rg* J}  
cash 現金   D|_V<'  
cash account 現金賬戶   NP/>H9Q2%  
cash in bank 存銀行現金   o2=A0ogz?  
cash on delivery 交貨收款   : EZQ'3X  
cash on hand 庫存現金   XoR>H4xh  
cash payment 現金支付   (ZP87Gz  
cash purchase 現購   [$a<b/4  
cash sale 現沽   Pl+xH%U+?  
cashier 出?#123;員   )ofm_R'q*  
cashiers check 本票   j7 d:v7+_  
certificate of deposit 存款單折   W#XG;  
certificate of indebtedness 借據   gUVn;_  
certified check 保付支票   TfRGA(+#  
certified public accountant 會計師   f vLC_'M  
charges 費用   *Oo &}oAj  
charge for remittances 匯水手續費   6;oe=Q
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charter 營業執照   W f@t4(i  
chartered accountant 會計師   PuX
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chattles 動產   Pxhz@":[  
check 支票   [B^G-  
che stub 支票存根   ;/LD)$_  
closed account 己結清賬戶   O8| *M "  
closing 結算   q0O&UE)6Y  
closing entries 結賬紀錄   /\=MBUN  
closing stock 期末存貨   <7n]Ai@Y  
closing the book 結賬   4vdNMV~  
columnar journal 多欄日記賬   "Xn%at4  
combination 聯合   B@t'U=@7  
commission 佣金   I^3:YVR&  
commodity 商品   f9T V%fG?  
common stock 普通股   (j&A",^^S  
company 公司   op7FZHs  
compensation 賠償   :b/jNHJU  
compound interest 複利   [@"wd_f{l  
consignee 承銷人   xh0xSqDM  
consignment 寄銷   C!%:o/  
consignor 寄銷人   n56;m`IU  
consolidated balance sheet 合併資產負債表   >dQK.CG  
consolidated profit and loss account 合併損益表   #c Kqnk  
consolidation 合併   [!"XcFY:a  
construction cost 營建成本   2 x4=  
construction revenue 營建收入   $'"8QOnJ?k  
contract 合同   Yrn"saVc,  
control account 統制賬戶   ?m;;D'1j  
copyright 版權   ^_>!B)  
corporation 公司   0ys~2Y!eH  
cost 成本   RT*5d;l0  
cost accounting 成本會計   l@~LV}BI  
cost of labour 勞工成本   `UzVS>]l[+  
cost of production 生產成本   =AOWeLk*G  
cost of manufacture 製造成本   4]&<?"LSK  
cost of sales 銷貨成本   q'S =Eav8  
cost price 成本價格   M{N(~ql  
credit 貸方   rZwB>c  
credit note 收款通知單   >SCGK_Cr2  
creditor 債權人   &ak6zM  
crossed check 橫線支票   {3edTu  
current account 往來活期賬戶   1BTIJ Gw  
current asset 流動資產   sR_ xe}-  
current liability 流動負債   !3}deY8;#  
current profit and loss 本期損益   SR7j\1a/2A  
debit 借方   #y; yN7W  
debt 債務   B0)]s<<  
debtor 債務人   R iFw?Q+  
deed 契據   H s?zq  
deferred assets 遞延資產   svhrf;3:  
deferred liabilities 遞延負債   (f1M'w/OD  
delivery 交貨   kv?|'DN  
delivery expense 送貨費   8+'C_t/0i  
delivery order 出貨單   F 3RB  
demand draft 即期匯票   &__DJ''+  
demand note 即期票據   0SV\{]2  
demurrage charge 延期費   2x}6\t  
deposit 存款   (#Mp 5C'X  
deposit slip 存款單   4j'd3WGpbN  
depreciation 折舊   rVryt<2:@r  
direct cost 直接成本   u Jow7-FD  
direct labour 直接人工   sbsu(Sz+  
director 董事   .BZVX=x  
discount 折扣   ?nFO:N<  
discount on purchase 進貨折扣   xJ(:m<z  
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