[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。   >Y h7By  
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acceptance 承兌   F>0[v|LG  
account 賬戶   bvu
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accountant 會計員   4|W
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accounting 會計   g@va@*|~d  
accounting system 會計制度   Jf/X3\0N7  
accounts payable 應付賬款   &@c?5Ie5  
accounts receivable 應收賬款   7q'_]$  
accumulated profits 累積利益   Q bg,q  
adjusting entry ?#123;整記錄   =`b/ip5  
adjustment ?#123;整   WCg*TL}  
administration expense 管理費用   Zj*kHjn"
 
advances 預付   P?y3YxS  
advertising expense 廣告費   4TBK:Vm5  
agency 代理   ;}t
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agent 代理人   T\G2B*fGd  
agreement 契約   p;GT[Ds^  
allotments 分配數   }|k _sx:  
allowance 津貼   |b@H]c;"  
amalgamation 合併   Xy74D/ocui  
amortization 攤銷   y C]xYn)  
amortized cost 應攤成本   g"60{  
annuities 年金   UogkQ& B  
applied cost 已分配成本   <*g!R!  
applied expense 已分配費用   ^k'?e"[gTs  
applied manufacturing expense 己分配製造費用   ?HP54G<{xz  
apportioned charge 攤派費用   "71,vUW  
appreciation 漲價   #SHmAB  
article of association 公司章程   Y\.ds%G  
assessment 課稅   ;>eD`Wh  
assets 資產   n9;z=   
attorney fee 律師費   D['z/r6F  
audit 審計   W;Rx(o>  
auditor 審計員   t Z_ni}  
average 平均數   JH%^FF2  
average cost 平均成本   ^lUV^%f  
bad debt 壞賬   $#cZJ@;]  
balance 餘額   0g-bApxz*&  
balance sheet 資產負債表   ,~R`@5+  
bank account 銀行賬戶   1N`1~y  
bank balance 銀行結存   g1je':  
bank charge 銀行手續費   UN~dzA~V  
bank deposit 銀行存款   !J5k?J&{=  
bank discount 銀行貼現   fkp
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bank draft 銀行匯票   n~1'M/wh  
bank loan 銀行借款   P%#EH2J  
bank overdraft 銀行透支   a?zn>tx  
bankers acceptance 銀行承兌   ;B35E!QJ  
bankruptcy 破產   -/#VD&MJO=  
bearer 持票人   $`2rtF  
beneficiary 受益人   ?P+n0S!  
bequest 遺產   `5[$8;  
bill 票據   YL )epi^  
bill of exchange 匯票   (RDY-~#~  
bill of lading 提單   h\oAW?^  
bills discounted 貼現票據   #Ub"Ii  
bills payable 應付票據   BFU6?
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bills receivable 應收票據   [j6EzMN  
board of directors 董事會   x[mxp/ /P  
bonds 債券   |WopsV %  
bonus 紅利   )HrFWI'Y  
book value 賬面價值   *V\
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bookkeeper 簿記員   cTA8F"UGD  
bookkeeping 簿記   j>2Jw'l;?  
branch office general ledger 支店往來賬戶   (,5oqU9s@  
broker 經紀人   Xq3n7d.  
brought down 接前   U4DQ+g(A  
brought forward 接上頁   CDDx %#eG>  
budget 預算   jV(\]g"/=  
by-product 副產品   Q9(J$_:  
by-product sales 副產品銷售   y_^w|  
capital 股本   )' <B\P /  
capital income 資本收益   1v)X]nW  
capital outlay 資本支出   6sRe. ct<  
capital stock 股本   ? m$uqi  
capital stock certificate 股票   \m.ap+dFa  
carried down 移後   i+/:^tc;  
carried forward 移下頁   dQoZhE  
cash 現金   uS9:cdH  
cash account 現金賬戶   b#**`Y  
cash in bank 存銀行現金   dXkgWLI~  
cash on delivery 交貨收款   4?#0fK  
cash on hand 庫存現金   _(CuuP$`I  
cash payment 現金支付   $jt UQ1  
cash purchase 現購   oYYns%r }{  
cash sale 現沽   IrAc&Ehul  
cashier 出?#123;員   ]r#YU0  
cashiers check 本票   Fq{Z-yVp  
certificate of deposit 存款單折   l!n<.tQW  
certificate of indebtedness 借據   *cjH]MQ0Ak  
certified check 保付支票   ~c e?xr|  
certified public accountant 會計師   +%Vbz7+!  
charges 費用   h)%}O.ueB  
charge for remittances 匯水手續費   $ae*3L>5M  
charter 營業執照   x+kP,v  
chartered accountant 會計師   Qg)=4(<Hr  
chattles 動產   4T*RJ3Fz!  
check 支票   J`6X6YZ  
che stub 支票存根   "3!!G=s P  
closed account 己結清賬戶   I91pX<NBf  
closing 結算   P;&rh U^[  
closing entries 結賬紀錄   8 S'g%  
closing stock 期末存貨   aZ$$a+  
closing the book 結賬   ?/mkFDN  
columnar journal 多欄日記賬   ? x1"uH  
combination 聯合   Nhh2P4gH  
commission 佣金   5zebH  
commodity 商品   4dDDi,)U  
common stock 普通股   ~R`Rj*Q2Y  
company 公司   ~|j:xM(i  
compensation 賠償   oB 9t&yM  
compound interest 複利   jTNfGu0x  
consignee 承銷人   8\-Q(9q(  
consignment 寄銷   yOn +Y  
consignor 寄銷人   .s4hFB^n  
consolidated balance sheet 合併資產負債表   | v? pS  
consolidated profit and loss account 合併損益表   :n3)vK   
consolidation 合併   \]y4e^FZZ  
construction cost 營建成本   Evz;eobW/  
construction revenue 營建收入   H'Mc]zw_,  
contract 合同   PZ/g D  
control account 統制賬戶  
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copyright 版權   )PC(1Zn  
corporation 公司   ^ <Z^3c>/  
cost 成本   ?Rc+H;x=f  
cost accounting 成本會計   UcCkn7}  
cost of labour 勞工成本   nZF(92
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cost of production 生產成本   j@0/\: 1(U  
cost of manufacture 製造成本   4X2XSK4  
cost of sales 銷貨成本   lYlU8l5>  
cost price 成本價格   F+;{s(wx  
credit 貸方   *}9i@DP1,  
credit note 收款通知單   =*q|568  
creditor 債權人   ;H#'9p,2  
crossed check 橫線支票   1'5I]D ec  
current account 往來活期賬戶   2#4_/5(j*  
current asset 流動資產   @=[/bG  
current liability 流動負債   AL.zF\?  
current profit and loss 本期損益   &"dT/5}6  
debit 借方   LGN,8v<W(  
debt 債務   !XjvvX"j  
debtor 債務人   kl.)A-6V  
deed 契據   VjU;[  
deferred assets 遞延資產   xCH,d:n=  
deferred liabilities 遞延負債   -b>"2B?  
delivery 交貨   2[&3$-]  
delivery expense 送貨費   ; 6Wlu3I  
delivery order 出貨單   0_HdjK  
demand draft 即期匯票   i2{xW`AcUh  
demand note 即期票據   g-=)RIwm  
demurrage charge 延期費   p*10u@,  
deposit 存款   W4yNET%l,  
deposit slip 存款單   KWU ~QAc  
depreciation 折舊   &z;;Bx0s  
direct cost 直接成本   8y
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direct labour 直接人工   o56_t{<  
director 董事   :sRV]!Iw  
discount 折扣   U;n$  
discount on purchase 進貨折扣   +zxj-diM  
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