[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。   Is97>aid  
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acceptance 承兌   qz 29f  
account 賬戶   akQb%Wq  
accountant 會計員   6wb M$|yFj  
accounting 會計   }dSFv   
accounting system 會計制度   ?h8/\~Dw  
accounts payable 應付賬款   `Mo%)I<`=  
accounts receivable 應收賬款   vIFx'S~D  
accumulated profits 累積利益   XX*f  
adjusting entry ?#123;整記錄   ! &
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adjustment ?#123;整   ve4QS P  
administration expense 管理費用   !zxq9IhWR  
advances 預付   )EG-
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advertising expense 廣告費   ik0w\*  
agency 代理   obw:@
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agent 代理人   "H{#ib_c_  
agreement 契約   _K
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allotments 分配數   =OR&,xt  
allowance 津貼   l> >BeZ  
amalgamation 合併   UL" <V  
amortization 攤銷   V{0V/Nv  
amortized cost 應攤成本   ND5E`Va5R  
annuities 年金   ,7e 2M@=  
applied cost 已分配成本   Uzk_ ae  
applied expense 已分配費用   _xdttO^N  
applied manufacturing expense 己分配製造費用   \)PS&Y8n  
apportioned charge 攤派費用   CzT_$v_  
appreciation 漲價   :wJ!rn,4  
article of association 公司章程   [92bGR{  
assessment 課稅   t*Wxvoxk  
assets 資產   H{;8i7%  
attorney fee 律師費   A3zNUad;  
audit 審計   q{.~=~  
auditor 審計員   St1>J.k_  
average 平均數   iainl@3Qj  
average cost 平均成本   Pq( )2B  
bad debt 壞賬   .T*7n w  
balance 餘額   3
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balance sheet 資產負債表   JDC,]  
bank account 銀行賬戶   14\!FCe)!  
bank balance 銀行結存   dk2o>jI4;  
bank charge 銀行手續費   B Zw#ACU  
bank deposit 銀行存款   ;Y16I#?;Kh  
bank discount 銀行貼現   1'* {VmM  
bank draft 銀行匯票   ;"GI~p2~7  
bank loan 銀行借款   dnTXx*I:  
bank overdraft 銀行透支   Iyvl6  
bankers acceptance 銀行承兌   )^'wcBod,  
bankruptcy 破產   fKT(.VNq5  
bearer 持票人   ;d
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beneficiary 受益人   __||cQ  
bequest 遺產   e3>k"  
bill 票據   KBGJB`D*  
bill of exchange 匯票   ~LzTqMHM  
bill of lading 提單   ?jzadCel  
bills discounted 貼現票據   gM3gc;  
bills payable 應付票據   w@2LFDp  
bills receivable 應收票據   ihhnB  
board of directors 董事會   5*>3(U  
bonds 債券     s/
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bonus 紅利   ( ]o6Pi  
book value 賬面價值   +NEP*mk  
bookkeeper 簿記員   HM1y$e j  
bookkeeping 簿記   h Tn^:%(  
branch office general ledger 支店往來賬戶   IA;KEGJ  
broker 經紀人   )+9D$m=P;  
brought down 接前  
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brought forward 接上頁   W.,J'  
budget 預算   V1;Qt-i  
by-product 副產品   (;h]'I@  
by-product sales 副產品銷售   Ic&t_B*i}]  
capital 股本   BmUzsfD  
capital income 資本收益   M !OI :v  
capital outlay 資本支出  
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capital stock 股本  
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capital stock certificate 股票   I.e'  
carried down 移後   LDvF)Eg  
carried forward 移下頁   (*fsv g~  
cash 現金   90aPIs-  
cash account 現金賬戶   e@,,;YO#4  
cash in bank 存銀行現金   )3B5"b,  
cash on delivery 交貨收款   ?3z+|;t6C  
cash on hand 庫存現金   M7Hk54U+t  
cash payment 現金支付   1I
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cash purchase 現購   ]:E]5&VwV}  
cash sale 現沽   =\%>O7c,8Y  
cashier 出?#123;員   = xX^  
cashiers check 本票   Ft.BfgJ$  
certificate of deposit 存款單折   X)f"`$  
certificate of indebtedness 借據   '7*=m^pc  
certified check 保付支票   BtHvfoT  
certified public accountant 會計師   e<^4F%jSK  
charges 費用   LMG\jc?,  
charge for remittances 匯水手續費   C${TC+z  
charter 營業執照   #!D5DK
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chartered accountant 會計師   B?%D  
chattles 動產   #=.h:_9  
check 支票   V!<#
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che stub 支票存根   wbS ++cF<  
closed account 己結清賬戶   a@jP^VVk  
closing 結算   }t-r:R$ ,  
closing entries 結賬紀錄   [sk"2  
closing stock 期末存貨   `A^} X  
closing the book 結賬   .yP 3}Nl  
columnar journal 多欄日記賬   oV!9B-<  
combination 聯合   G
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commission 佣金   86I*
 
commodity 商品   ! aEp88u  
common stock 普通股   T+ t-0k  
company 公司   uU\iji\  
compensation 賠償   h a),N<'  
compound interest 複利   E37@BfpO3  
consignee 承銷人   E0pQRGPA  
consignment 寄銷   |5/[0V-vy  
consignor 寄銷人   )yK!qu  
consolidated balance sheet 合併資產負債表   QE}@|H9xs  
consolidated profit and loss account 合併損益表   O9yQ9sl  
consolidation 合併   O &s6blD11  
construction cost 營建成本   an2Tc*=~l(  
construction revenue 營建收入   J@TM>R  
contract 合同   .eAC!R  
control account 統制賬戶   *3K"Kc2  
copyright 版權   e.GzGX  
corporation 公司   Ja&%J:  
cost 成本   J?<L8;$s
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cost accounting 成本會計   .2P?1H
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cost of labour 勞工成本   ybG)=0  
cost of production 生產成本   wm8x1+P  
cost of manufacture 製造成本   S_CtEM  
cost of sales 銷貨成本   >8tuLd*T  
cost price 成本價格   O?WaMfS[1  
credit 貸方   IXN4?=)I  
credit note 收款通知單   Uk2q,2  
creditor 債權人   lBdF9F<  
crossed check 橫線支票   z&0V21"l  
current account 往來活期賬戶   j5O*H_D  
current asset 流動資產   K5lp-F  
current liability 流動負債   9wAc&nl-Y  
current profit and loss 本期損益   f)x}_dw%  
debit 借方   }BrE|'.j'  
debt 債務   <.B s`P  
debtor 債務人   [VW;L l  
deed 契據   hI8C XG  
deferred assets 遞延資產   j#f&!&G5<&  
deferred liabilities 遞延負債   FudD  
delivery 交貨   RX1{?*r]Z  
delivery expense 送貨費   5uer [1A  
delivery order 出貨單   C(|5,P#5  
demand draft 即期匯票   R6XMBYK^  
demand note 即期票據   vWH>k+9&X  
demurrage charge 延期費   u&xK>7  
deposit 存款   %6'D!H?d  
deposit slip 存款單   { NJ>[mKg  
depreciation 折舊   ELF`uWGE  
direct cost 直接成本   Bedjw =B  
direct labour 直接人工   ef;L|b%pp  
director 董事   Zbh]OCN  
discount 折扣   O97bgj]  
discount on purchase 進貨折扣   q'U5QyuC  
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