[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。   M1T.  
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acceptance 承兌   )*
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account 賬戶   #%L_wJB-  
accountant 會計員   qEVpkvEq  
accounting 會計   ej1WkaR8  
accounting system 會計制度   EQX<<x
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accounts payable 應付賬款   }:QoYNq  
accounts receivable 應收賬款   nc1?c1s,f  
accumulated profits 累積利益   T0.sL9  
adjusting entry ?#123;整記錄   ooP{Q r  
adjustment ?#123;整   D&p X0  
administration expense 管理費用   P*OT&q  
advances 預付   O@w_"TJP/z  
advertising expense 廣告費   |;^$IZSsz  
agency 代理   /LtbmV  
agent 代理人   THB[(3q  
agreement 契約   fI'+4 )@x  
allotments 分配數   XqwP<5Z  
allowance 津貼   Zq H-]?)  
amalgamation 合併   hS>=pO+y  
amortization 攤銷   `tc X[(`  
amortized cost 應攤成本   DF'~ #G8  
annuities 年金   B~J63Os/  
applied cost 已分配成本   Qz_4Ms<o  
applied expense 已分配費用   .[1@wW&L  
applied manufacturing expense 己分配製造費用   .[s6PzQy  
apportioned charge 攤派費用   ePxAZg$ `>  
appreciation 漲價   .ud&$-[a  
article of association 公司章程   "L8Hgwg  
assessment 課稅   gvL*]U7  
assets 資產   :LC3>x`:  
attorney fee 律師費   q'IMt7}  
audit 審計   = C/F26=|  
auditor 審計員   oq b(w+<  
average 平均數   $iA:3DM07  
average cost 平均成本   <7zz" R  
bad debt 壞賬   ^+gD;a|t  
balance 餘額   ! f}D*8\f  
balance sheet 資產負債表   +}:2DXy@  
bank account 銀行賬戶   w'7J`n:{]  
bank balance 銀行結存   *i!t&s  
bank charge 銀行手續費   B|{E[]
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bank deposit 銀行存款   I1s$\NZ~]  
bank discount 銀行貼現   @W~aoq6  
bank draft 銀行匯票   "$ISun=8  
bank loan 銀行借款   =.JcIT'  
bank overdraft 銀行透支   =}Q|#C  
bankers acceptance 銀行承兌   Nus]]Iy-g  
bankruptcy 破產   {A5$8)nl|  
bearer 持票人   |CQ0{1R1  
beneficiary 受益人   D
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bequest 遺產    -rT#Wi  
bill 票據   ^g"p}zf L"  
bill of exchange 匯票   ULs'oT)K;  
bill of lading 提單   L>0Pur)[  
bills discounted 貼現票據   txQr|\4k  
bills payable 應付票據   JxEz1~WK &  
bills receivable 應收票據   vj]h[=:  
board of directors 董事會   Ug4o2n0sk  
bonds 債券   $1Wb`$  
bonus 紅利   Xn>>hzj-x?  
book value 賬面價值   kpNp}b8']  
bookkeeper 簿記員   Md8<IFi9]Q  
bookkeeping 簿記   $@L2zl1  
branch office general ledger 支店往來賬戶   uc|ej9N  
broker 經紀人   I7#JT?\}  
brought down 接前   VZtFgN$J  
brought forward 接上頁   Y^;izM}  
budget 預算   )HvBceN  
by-product 副產品   #B#xSmak  
by-product sales 副產品銷售   xVN!w\0  
capital 股本   ;vbMC74J#  
capital income 資本收益   | h+vdE8  
capital outlay 資本支出   EB6X Yr
 
capital stock 股本   I[w5V;>*  
capital stock certificate 股票    5PC:4  
carried down 移後   d>Nh<PqH6  
carried forward 移下頁   7#7|+%W0  
cash 現金   ,dVJAV7v  
cash account 現金賬戶   \~t!M~H  
cash in bank 存銀行現金   2^w{Hcf  
cash on delivery 交貨收款   mgM"u94-]
 
cash on hand 庫存現金   m}S}fH(  
cash payment 現金支付   DF g
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cash purchase 現購   k
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cash sale 現沽   2iO{*cB
 
cashier 出?#123;員   yNU}1_oK  
cashiers check 本票   Q/*|ADoq  
certificate of deposit 存款單折   c++q5bg@)  
certificate of indebtedness 借據   |x>5T
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certified check 保付支票   w
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certified public accountant 會計師   :2')`xT  
charges 費用   tF./Jx]_  
charge for remittances 匯水手續費   'C#[iRG4  
charter 營業執照   N.ZuSkR
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chartered accountant 會計師   Dca,IaT'  
chattles 動產   6BM$u v4  
check 支票   K@ &;f(Y  
che stub 支票存根   Pf?15POg&B  
closed account 己結清賬戶   whrDw1>(  
closing 結算    !$!%era`  
closing entries 結賬紀錄   3 f~znO  
closing stock 期末存貨   .~q>e*8AH  
closing the book 結賬   r6:e 423  
columnar journal 多欄日記賬   uY/CiTWr  
combination 聯合   ya,-Lt  
commission 佣金   Iek]/=  
commodity 商品   i XGy*#>V  
common stock 普通股   F2EX7Crj  
company 公司   >m{>0k(^`  
compensation 賠償   ?8U]UM6Tu4  
compound interest 複利   G-;EB  
consignee 承銷人   Nw-U*y  
consignment 寄銷   h(4\k?C5  
consignor 寄銷人   4mp
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consolidated balance sheet 合併資產負債表   P:3o}CB1I  
consolidated profit and loss account 合併損益表   _sy]k A  
consolidation 合併   UdA,.C0  
construction cost 營建成本   yF|+oTp  
construction revenue 營建收入   \ Z5160  
contract 合同   2$A"{2G  
control account 統制賬戶   P97i<pB Y_  
copyright 版權   h'_$I4e)  
corporation 公司   j#Lj<jX!xR  
cost 成本   TqOH(={  
cost accounting 成本會計   +Z"[2Dm  
cost of labour 勞工成本   ^uVPN1}b^@  
cost of production 生產成本   9-24c  
cost of manufacture 製造成本   zqZ/z>Gf  
cost of sales 銷貨成本   crSqbL  
cost price 成本價格   mQ:YHtHE.F  
credit 貸方   raU_Z[  
credit note 收款通知單   &n0Ag]$P  
creditor 債權人   Z5EII[=$o  
crossed check 橫線支票   9jNh%raG|  
current account 往來活期賬戶   CJs ~!ww  
current asset 流動資產   Gm0}
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current liability 流動負債   @,]W  
current profit and loss 本期損益   >RpMw!NT  
debit 借方   2k&Voa  
debt 債務   }jdmeD:  
debtor 債務人   WORRF  
deed 契據   zG
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deferred assets 遞延資產   1&9w]\Ae7l  
deferred liabilities 遞延負債   T,PN6d  
delivery 交貨   bUSa#pNO>  
delivery expense 送貨費   _g,_G  
delivery order 出貨單   ,^eOw
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demand draft 即期匯票   ,pQ[e$u1  
demand note 即期票據   }"v#_vJfz7  
demurrage charge 延期費   CteNJBm  
deposit 存款   bMv[.Z@v(  
deposit slip 存款單   'R42N3|F  
depreciation 折舊   aMJ2bu  
direct cost 直接成本   Ae1b`%To  
direct labour 直接人工   Z$6B}cz<  
director 董事   j7NOYm5N  
discount 折扣   yF+mJ >kj  
discount on purchase 進貨折扣   DNyt_5j&:  
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