[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。   m?VA 1  
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acceptance 承兌   BWV)> -V  
account 賬戶   AAUFX/}8P  
accountant 會計員   T!
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accounting 會計   ")T;3/c  
accounting system 會計制度   (+lwt
 
accounts payable 應付賬款   ~fbFA?g3  
accounts receivable 應收賬款   -}Vnr\
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accumulated profits 累積利益   kBg,U8|S  
adjusting entry ?#123;整記錄   yU]NgG=z:-  
adjustment ?#123;整   M|nTO  
administration expense 管理費用   tJ
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advances 預付   9}LcJ  
advertising expense 廣告費   'r3yFoP}  
agency 代理   H=O/w3  
agent 代理人   T9N][5\  
agreement 契約   2Z W {  
allotments 分配數   {2QCdj46  
allowance 津貼   _dCdyf  
amalgamation 合併   }wZ9#Ll  
amortization 攤銷   FY1 >{Bn  
amortized cost 應攤成本   0<Q['l4Ar  
annuities 年金   ?T]3I.3 2^  
applied cost 已分配成本   w@,Yj#_9cx  
applied expense 已分配費用   MHNuA,cz  
applied manufacturing expense 己分配製造費用   ^ z!g3  
apportioned charge 攤派費用   6z(7l  
appreciation 漲價   G+&ug`0]5  
article of association 公司章程   }Fs;sfH  
assessment 課稅   u*LMpTnn  
assets 資產   L[;U Z)V@  
attorney fee 律師費   ,`kag~bZ  
audit 審計   {}>s0B  
auditor 審計員   ypyqf55gK  
average 平均數   jFS])",\i  
average cost 平均成本   ,=!_7'm
 
bad debt 壞賬   |hHj7X<?k  
balance 餘額   5qZe
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balance sheet 資產負債表   UqHk
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bank account 銀行賬戶   3Wv-olv  
bank balance 銀行結存   = cQK^$6(  
bank charge 銀行手續費   v__n>*x  
bank deposit 銀行存款   !V/Vy/'`*  
bank discount 銀行貼現   I_ O8 9Sgn  
bank draft 銀行匯票   E
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bank loan 銀行借款   cP8g.+  
bank overdraft 銀行透支   $aIq>vJO9  
bankers acceptance 銀行承兌   !j8.JP}!)  
bankruptcy 破產   \M$
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bearer 持票人   Jc8^m0_  
beneficiary 受益人   Ss>ez8q  
bequest 遺產   \piB*"ln  
bill 票據   3(?V!y{@  
bill of exchange 匯票   xLX2F  
bill of lading 提單   bxU2.YC  
bills discounted 貼現票據   :'hc&wk`  
bills payable 應付票據   7nsn8WN[  
bills receivable 應收票據   wg-qq4Q\  
board of directors 董事會   ^L
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bonds 債券   X8m@xFW}  
bonus 紅利   P_7QZ0
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book value 賬面價值   0<ze'F bV]  
bookkeeper 簿記員   )I&,kH)+  
bookkeeping 簿記   ]Q8[,HTG  
branch office general ledger 支店往來賬戶   |j2b=0Rpk  
broker 經紀人   Mk=
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brought down 接前   b({K6#?'[  
brought forward 接上頁   }o9
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budget 預算   MZ$x( Vcj  
by-product 副產品   %X|fp{C  
by-product sales 副產品銷售   +)
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capital 股本   @la/sd4`  
capital income 資本收益   -q&K9ZCl`  
capital outlay 資本支出   w; rQ\gj  
capital stock 股本   3rdrNc  
capital stock certificate 股票   )s-[d_g  
carried down 移後   `eo
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carried forward 移下頁   d+m}Z>iQ1O  
cash 現金   e@j&c:p(Y  
cash account 現金賬戶   [{&GMc   
cash in bank 存銀行現金   Q
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cash on delivery 交貨收款   =\ek;d0Tqb  
cash on hand 庫存現金   i#pBzJ  
cash payment 現金支付   PH1jN?OEwZ  
cash purchase 現購   o&U'zaj
 
cash sale 現沽   )I{~Pcq  
cashier 出?#123;員   J]AkWEiCJ  
cashiers check 本票   6x*$/1'M3;  
certificate of deposit 存款單折   y"I8^CA  
certificate of indebtedness 借據   xU6rZCqE  
certified check 保付支票   )(/Bw&$  
certified public accountant 會計師   )/:j$aq  
charges 費用   L>3-z>u,  
charge for remittances 匯水手續費    gl$}t H  
charter 營業執照   ?S8_x
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chartered accountant 會計師   q2{A q[  
chattles 動產   +|K/*VVn`  
check 支票   >LAhc7I  
che stub 支票存根   F!RzF7h1  
closed account 己結清賬戶   oR@emYL  
closing 結算   .Ce0yAl~  
closing entries 結賬紀錄   8V?*Bz-4`  
closing stock 期末存貨   fD* ?JzVY  
closing the book 結賬   8 *Y(wqH  
columnar journal 多欄日記賬   4 (>8tP\Y  
combination 聯合   F?c: ).g  
commission 佣金   6Zx'$F.iqK  
commodity 商品   ^[=1J  
common stock 普通股   -s_=4U,  
company 公司   BD_"w]bqD  
compensation 賠償   (~Hwq:=.  
compound interest 複利   77/j}Px h  
consignee 承銷人   J|uSj/8  
consignment 寄銷   O<\h_    
consignor 寄銷人   ETQL,t9m  
consolidated balance sheet 合併資產負債表   .L=C7w1  
consolidated profit and loss account 合併損益表   zI&).  
consolidation 合併   E%&E<<nhZ  
construction cost 營建成本   %;ZDw@_<  
construction revenue 營建收入   ba"_!D1  
contract 合同   y,F|L?dIq  
control account 統制賬戶   G0mvrc- (  
copyright 版權   y**>l{!!  
corporation 公司   krSOSWJ  
cost 成本   /4Sul*{hc  
cost accounting 成本會計   yyv<MSU8  
cost of labour 勞工成本   Egm-PoPe  
cost of production 生產成本   Y{`hRz`  
cost of manufacture 製造成本   3FQ
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cost of sales 銷貨成本   )uK Tf=;  
cost price 成本價格   ,AuejMd  
credit 貸方   q+1SU6x'm  
credit note 收款通知單   j\%m6\{n|  
creditor 債權人   0 >:RFCo  
crossed check 橫線支票   {^N90,!  
current account 往來活期賬戶   hNL_e3  
current asset 流動資產   ,0^9VWZV  
current liability 流動負債   }Zp5d7(@w  
current profit and loss 本期損益   V5up/6b,1  
debit 借方   HI!bq%TZ4  
debt 債務   rrc>O*>{i  
debtor 債務人   G&\!!i|IQ  
deed 契據   'l 41];_  
deferred assets 遞延資產   yoVN|5  
deferred liabilities 遞延負債   c]3^2Ag,  
delivery 交貨   G1S:hw%rp  
delivery expense 送貨費   Zoyo:vv&  
delivery order 出貨單   IfF&QBi  
demand draft 即期匯票   VK/i5yT5N  
demand note 即期票據   wg{Y6XyH  
demurrage charge 延期費   B[{Ie G'  
deposit 存款   q,fk@GI'2  
deposit slip 存款單   :qxd s>Xm  
depreciation 折舊   A,f%0 eQR  
direct cost 直接成本   idGhWV'  
direct labour 直接人工   #M=d)}[  
director 董事   ,}HnS)+  
discount 折扣   fS- 31<?  
discount on purchase 進貨折扣   (IIOVv 1J  
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