[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。   Dz"u
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acceptance 承兌   wW6mYgPN%  
account 賬戶  
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accountant 會計員   }[=xe(4]D  
accounting 會計   uQ)JC7b\  
accounting system 會計制度   =Do3#Xe2V  
accounts payable 應付賬款   !I~C\$^U  
accounts receivable 應收賬款   1sIy*z  
accumulated profits 累積利益   .-O@UQx.I  
adjusting entry ?#123;整記錄   '[M^f+H|  
adjustment ?#123;整   d'Ik @D]I  
administration expense 管理費用   T!^?d5uW#  
advances 預付   L5V'Sr  
advertising expense 廣告費   hX>VVeIZ  
agency 代理   4."o.:8x  
agent 代理人   KG4#BY&^  
agreement 契約   = ELDJt  
allotments 分配數   k *G!.  
allowance 津貼   \GbHS*\+  
amalgamation 合併   (T%F!2i([U  
amortization 攤銷   dIBKE0`  
amortized cost 應攤成本   :XPC0^4s  
annuities 年金   $ + GFOO  
applied cost 已分配成本   |%2/I>o  
applied expense 已分配費用   /A[oj2un  
applied manufacturing expense 己分配製造費用   
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apportioned charge 攤派費用   7 BnenHD  
appreciation 漲價   m>*A0&??[  
article of association 公司章程   </
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assessment 課稅   M3jv aI  
assets 資產    s> *Q  
attorney fee 律師費   d 0H  
audit 審計   <.AC=4@V  
auditor 審計員   =jV%O$Fx  
average 平均數   B:6sVJ  
average cost 平均成本   %0~wtZ H_!  
bad debt 壞賬   gvTOCF  
balance 餘額   c
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balance sheet 資產負債表   n ]6 0  
bank account 銀行賬戶   j J`Zz  
bank balance 銀行結存   ?5r2j3mqgv  
bank charge 銀行手續費   ^M"=A}h  
bank deposit 銀行存款    Ddm76LS  
bank discount 銀行貼現   eF8aB?&"  
bank draft 銀行匯票   Qa7S' (  
bank loan 銀行借款   QNa}M{5>h  
bank overdraft 銀行透支   aG8D%i0  
bankers acceptance 銀行承兌   qm'C^X?  
bankruptcy 破產   jL7MmR#y5"  
bearer 持票人   )-6s7  
beneficiary 受益人   g+KzlS[6  
bequest 遺產   zI2KIXcc  
bill 票據   ]"7DV3_  
bill of exchange 匯票   JV?RgFy  
bill of lading 提單   CSX$Pk*  
bills discounted 貼現票據   "k6IV&0 3x  
bills payable 應付票據   ELgae1  
bills receivable 應收票據   B0oY]r6  
board of directors 董事會   mBpsgm:g^  
bonds 債券   n6!Ihip$  
bonus 紅利   Hdq/E>
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book value 賬面價值   uuUVE/^V'  
bookkeeper 簿記員   O[hbu![  
bookkeeping 簿記   "{ QHWZ  
branch office general ledger 支店往來賬戶   /c$Ht  
broker 經紀人   -o!,,XYj .  
brought down 接前   n;k97>m${x  
brought forward 接上頁   YqY6\mo  
budget 預算   5#9Wd9LP  
by-product 副產品   "!6 B5Oz  
by-product sales 副產品銷售   'MdE}  
capital 股本   kO3k|6f=  
capital income 資本收益   `Z7ITvF>  
capital outlay 資本支出   P15*VPy  
capital stock 股本   Ni@e/| 2b  
capital stock certificate 股票   o4[2`mT  
carried down 移後   s[B6%DI/5  
carried forward 移下頁   +&N&D"9A  
cash 現金   > ^v8
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cash account 現金賬戶   HsgTHe  
cash in bank 存銀行現金   b gc<)=  
cash on delivery 交貨收款   Tx!m6B`Y  
cash on hand 庫存現金   <<2b2?aS`  
cash payment 現金支付   *UL|{_)c
 
cash purchase 現購   gJGBD9wC  
cash sale 現沽   $W_o$'crW  
cashier 出?#123;員   ma-Y'  
cashiers check 本票   ge {4;,0=  
certificate of deposit 存款單折   HlL@{<  
certificate of indebtedness 借據   dzv,)X  
certified check 保付支票   \lbiz4^>  
certified public accountant 會計師   +#JhhW Zj(  
charges 費用   ah Xq{>  
charge for remittances 匯水手續費   ot+~|Dl  
charter 營業執照   UH^wyKbM  
chartered accountant 會計師   0?Wf\7  
chattles 動產   [<fLPa  
check 支票   ;)]zv\fC  
che stub 支票存根   PZhZK VZx  
closed account 己結清賬戶   ^- ;Z8M  
closing 結算   n03SXaU~V  
closing entries 結賬紀錄   kJeOlO[  
closing stock 期末存貨   5)v^ cR?&  
closing the book 結賬   ?jm2|:  
columnar journal 多欄日記賬   =+=|{l?F  
combination 聯合   kGqf@ I+  
commission 佣金   LXF%~^^@d  
commodity 商品   0S
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common stock 普通股   H.[&gm}p>  
company 公司   r=||sZs  
compensation 賠償   *Z2Q]?:{ i  
compound interest 複利   o4f9EJY  
consignee 承銷人   l<:E+lU  
consignment 寄銷   %R"/`N9R,  
consignor 寄銷人   #R PB;#{  
consolidated balance sheet 合併資產負債表   BrcXn@tl  
consolidated profit and loss account 合併損益表   |#jm=rT0 y  
consolidation 合併   HPdwx V  
construction cost 營建成本   E=*Q\3G~  
construction revenue 營建收入   {=4:Tgw  
contract 合同   vEp8
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control account 統制賬戶   YY<?w  
copyright 版權   d>98 E9  
corporation 公司   (g:W|
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cost 成本   (a
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cost accounting 成本會計   hGXDu;{  
cost of labour 勞工成本   1WN93SQ=  
cost of production 生產成本   gpvj'Ri7V  
cost of manufacture 製造成本   _
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cost of sales 銷貨成本   fDHISJv  
cost price 成本價格   ,T~ 5iLKY  
credit 貸方   FEmlC,%  
credit note 收款通知單   ZxPAu%Y  
creditor 債權人   DmPsltpzQ  
crossed check 橫線支票   ~2}ICU5  
current account 往來活期賬戶   #R~NR8(z  
current asset 流動資產   :|Nbk58  
current liability 流動負債   FN`kSTm*0!  
current profit and loss 本期損益   x2wWp-Z  
debit 借方   E+Mdl*  
debt 債務   #7T={mh  
debtor 債務人   \)uad5`N  
deed 契據   &
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deferred assets 遞延資產   X(z-?6N4  
deferred liabilities 遞延負債   PQ1NQy8  
delivery 交貨   5g2+Ar(  
delivery expense 送貨費   (UT*T  
delivery order 出貨單   qM !q,
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demand draft 即期匯票   \^LR5S&  
demand note 即期票據  
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demurrage charge 延期費   6e|5qKr  
deposit 存款   W3rvKqdw5  
deposit slip 存款單   ~At.V+  
depreciation 折舊   [E7@W[xr  
direct cost 直接成本   FRk_xxe"K  
direct labour 直接人工   @il}0  
director 董事   L1 VTq9[3  
discount 折扣   YD D]n*&  
discount on purchase 進貨折扣   ;_&L^)~P$  
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