[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。   @XN|R  
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acceptance 承兌   ]T1\gv1~  
account 賬戶   J6RzN'j  
accountant 會計員   8m 5T  
accounting 會計   9UE)4*5  
accounting system 會計制度   ID8u&:  
accounts payable 應付賬款   #B!<gA$/  
accounts receivable 應收賬款   `tEW.s%Y(6  
accumulated profits 累積利益   I7Xm~w!{qk  
adjusting entry ?#123;整記錄   S$ Z?T  
adjustment ?#123;整   W|AK"vf  
administration expense 管理費用   0artR ~*}  
advances 預付   v&8
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advertising expense 廣告費   V&Q_iE  
agency 代理   {Xv0=P  
agent 代理人   5L J0V  
agreement 契約   87yZd8+)  
allotments 分配數   9|qzFm E#  
allowance 津貼   BY`vs+]XY  
amalgamation 合併   b;IzK'  
amortization 攤銷   D2 X~tl5<  
amortized cost 應攤成本   ';KWHk8C  
annuities 年金   8\Kpc; zb  
applied cost 已分配成本   1}ws@hU  
applied expense 已分配費用   57[tUO  
applied manufacturing expense 己分配製造費用   s|!lw  
apportioned charge 攤派費用   fRomP-S  
appreciation 漲價   f:KZP;/[c  
article of association 公司章程   %abc-q  
assessment 課稅   FqXE6^  
assets 資產   ;2[o>73F  
attorney fee 律師費   tx,q=.(  
audit 審計   XWag+K  
auditor 審計員   6d/1PGB  
average 平均數   g<g$c<sm  
average cost 平均成本   H_FT%`iM  
bad debt 壞賬   $nr=4'yZ  
balance 餘額   e3,@prr  
balance sheet 資產負債表   V-kx=M"k  
bank account 銀行賬戶   ,C0D|q4/!.  
bank balance 銀行結存   2"IDz01ne  
bank charge 銀行手續費   UT_kw}1 o  
bank deposit 銀行存款   |./{,",  
bank discount 銀行貼現   )LTX.Kg  
bank draft 銀行匯票   /Csk"IfuO  
bank loan 銀行借款   l-$5CO  
bank overdraft 銀行透支   ;*njS 1@  
bankers acceptance 銀行承兌   W:
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bankruptcy 破產   K@tELYb  
bearer 持票人   g9@H4y6fe=  
beneficiary 受益人   :pvB}RYD  
bequest 遺產   Q PrP3DK  
bill 票據   `wKd##v'@  
bill of exchange 匯票  
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bill of lading 提單   W0XfU`  
bills discounted 貼現票據   vOo-
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bills payable 應付票據   ]DjnzClx  
bills receivable 應收票據   qi$nG_<<Z  
board of directors 董事會   KW(^-:wmr  
bonds 債券   \hI|I!sDWy  
bonus 紅利   qyzH*#d=Cf  
book value 賬面價值   `Gh J)WA<  
bookkeeper 簿記員   |cgc^S/~H  
bookkeeping 簿記   _o? I=UN2:  
branch office general ledger 支店往來賬戶   }U|0F#0$  
broker 經紀人   u4h.\ul8%  
brought down 接前   lQ&J2H<
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brought forward 接上頁   p# JPLCs  
budget 預算   [@Mo3]#\  
by-product 副產品   lf#5X)V  
by-product sales 副產品銷售   Zmm6&OZ%  
capital 股本   X}g"_wN,g>  
capital income 資本收益   X3'd~!a)  
capital outlay 資本支出   9Y+7o%6e  
capital stock 股本   `*3;sq%`  
capital stock certificate 股票   M)3'\x:  
carried down 移後   zMh`Uqid  
carried forward 移下頁   '&/~Sh$%  
cash 現金   z}F^HQ1  
cash account 現金賬戶   T%4yPmY  
cash in bank 存銀行現金   o_a'<7\#i  
cash on delivery 交貨收款   %k @4}M>  
cash on hand 庫存現金   #J^ >7v  
cash payment 現金支付   |

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cash purchase 現購   M[P1hFuna  
cash sale 現沽   $B`ETI9g-N  
cashier 出?#123;員   )j!%`g  
cashiers check 本票   Q w)U  
certificate of deposit 存款單折   s
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certificate of indebtedness 借據   gfiFRwC`v  
certified check 保付支票   `NfwW
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certified public accountant 會計師   iUq_vQ@}}  
charges 費用   =R*IOJ  
charge for remittances 匯水手續費   C!Jy
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charter 營業執照   m[ER~]L/C  
chartered accountant 會計師   m -0}Pe9L  
chattles 動產   NfZC}  
check 支票   Ld 0j!II(  
che stub 支票存根   = u&dU'@q  
closed account 己結清賬戶   b^ A7R{G7  
closing 結算   n.Y45(@E  
closing entries 結賬紀錄   2V*;=cv~z  
closing stock 期末存貨   :XOjS[wB m  
closing the book 結賬   J^!wk
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columnar journal 多欄日記賬   H(kxRPH4@]  
combination 聯合   !-t"}^)  
commission 佣金   ra8AUj~RX  
commodity 商品   *Ag3qnY  
common stock 普通股   ni6zo~+W]  
company 公司   9'p*7o  
compensation 賠償   O"1HO[  
compound interest 複利   |@VhR(^O$  
consignee 承銷人   oJ|m/i)  
consignment 寄銷   WR_B:%W.  
consignor 寄銷人   AoY!f'Z  
consolidated balance sheet 合併資產負債表   %Vfr#j$
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consolidated profit and loss account 合併損益表   (
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consolidation 合併   &~'i,v|E  
construction cost 營建成本   b>]UNf"-  
construction revenue 營建收入   5sSAH  
contract 合同   TN<"X :x9  
control account 統制賬戶   s GE%zCB  
copyright 版權   %v
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corporation 公司   _Td#C1g3  
cost 成本   H9Vn(A8&`  
cost accounting 成本會計   _#we1m   
cost of labour 勞工成本   bK{ VjXF  
cost of production 生產成本   nELY(z  
cost of manufacture 製造成本   }?MbU6"  
cost of sales 銷貨成本   i=&]%T6Qk  
cost price 成本價格   J+wnrGoK  
credit 貸方   0IZF%`  
credit note 收款通知單   V9 cj  
creditor 債權人   /N,\st  
crossed check 橫線支票   kOC0d,  
current account 往來活期賬戶   OTNI@jQ)  
current asset 流動資產   Yp\Y]pym  
current liability 流動負債   TP/bX&bjCy  
current profit and loss 本期損益   ) )t]5Ys%;  
debit 借方   dF5y' R'  
debt 債務   )u0/s'  
debtor 債務人   ?Ss~!38  
deed 契據   +G+1B6S  
deferred assets 遞延資產   uMRzUK`QK  
deferred liabilities 遞延負債   RL H!f1cta  
delivery 交貨   NC iBn>=:  
delivery expense 送貨費   G-,0mo  
delivery order 出貨單   b
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demand draft 即期匯票   d%K{JkD-  
demand note 即期票據   2B
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demurrage charge 延期費   3Bcv"O,B!{  
deposit 存款   '&$zgK9T?  
deposit slip 存款單   (W}DMcuSd  
depreciation 折舊   ?}= $zN  
direct cost 直接成本   :B\$7+$v  
direct labour 直接人工   '8FH
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director 董事   Spn)M79  
discount 折扣   qn'TIE.  
discount on purchase 進貨折扣   =(~ZmB\  
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