[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。   2 bc&sU)X  
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acceptance 承兌   %:3XYO.w-  
account 賬戶   _w^,j"  
accountant 會計員   n0( Q/  
accounting 會計   \&"C  
accounting system 會計制度   '|8dt "C  
accounts payable 應付賬款   ?f?5Kye  
accounts receivable 應收賬款   l\<.*6r  
accumulated profits 累積利益   7|,L{~  
adjusting entry ?#123;整記錄   xyL"U*  
adjustment ?#123;整   sJ6.3= c  
administration expense 管理費用   QiK>]xJ'  
advances 預付   yw1&I^7  
advertising expense 廣告費   U1\7Hcs$  
agency 代理   X[BP0:`t  
agent 代理人   b3A0o*  
agreement 契約   0|&@)`  
allotments 分配數   =?5)M_6)  
allowance 津貼   p-4$)w~6i  
amalgamation 合併   h}Otz "  
amortization 攤銷   80lei  
amortized cost 應攤成本   >kXscbRL7  
annuities 年金   Ss[[V(-  
applied cost 已分配成本   #p }GWS)  
applied expense 已分配費用   eL3 _Lz  
applied manufacturing expense 己分配製造費用   a OD
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apportioned charge 攤派費用   +x]/W|5  
appreciation 漲價   _ *f>UW*,  
article of association 公司章程   *,\v|]fc  
assessment 課稅   $ XjijD9R  
assets 資產   Tmzbh 9  
attorney fee 律師費   2B_|"J  
audit 審計   4]o+)d.`(  
auditor 審計員   /,\V}`Lx"  
average 平均數   jTa\I&s,A  
average cost 平均成本   :[0 R F^2}  
bad debt 壞賬   Xf u0d1b  
balance 餘額   &8$v~  
balance sheet 資產負債表   B;k'J:-"  
bank account 銀行賬戶   VN`.*B|9[  
bank balance 銀行結存   ACRuDY  
bank charge 銀行手續費   ]az(w&vqg2  
bank deposit 銀行存款   EI_-5TtRD  
bank discount 銀行貼現   '1mk;%  
bank draft 銀行匯票   $|K: 9  
bank loan 銀行借款   DY2*B"^  
bank overdraft 銀行透支   |A&;m}(Mt  
bankers acceptance 銀行承兌   :nx+(xgw  
bankruptcy 破產   sq|\!T  
bearer 持票人   $DHE%IN`  
beneficiary 受益人   yqN`R\d  
bequest 遺產   (*S<2HN5  
bill 票據   w;'XqpP$*|  
bill of exchange 匯票   $qD\ku;'  
bill of lading 提單   ]8A*uyi  
bills discounted 貼現票據   }0'LKwIR  
bills payable 應付票據   ?fxM1
<8  
bills receivable 應收票據   t^01@ejM+  
board of directors 董事會   Xg dBLb  
bonds 債券   Ema[M5$R  
bonus 紅利   &5W;E+Pub  
book value 賬面價值   A8-[EBkK  
bookkeeper 簿記員   y3~`qq  
bookkeeping 簿記   )7 57
 
branch office general ledger 支店往來賬戶   Y 9$jJ1V  
broker 經紀人   5r5on#
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brought down 接前   | 6{JINW  
brought forward 接上頁   od=hCQ1>  
budget 預算   $1.-m{Bd  
by-product 副產品   Z9vMz3 ^N  
by-product sales 副產品銷售   JSL&` `  
capital 股本   cL9gaD$;)  
capital income 資本收益   aE~T!h  
capital outlay 資本支出   s#^0[ Rt  
capital stock 股本   !)bZ.1o  
capital stock certificate 股票   oJa}NH   
carried down 移後   [* <x)  
carried forward 移下頁   . 1kB8&}  
cash 現金   yrxX[Hg?@  
cash account 現金賬戶   =Kj{wA O  
cash in bank 存銀行現金  
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cash on delivery 交貨收款   Im6gWDdq@6  
cash on hand 庫存現金   ~Dt$}l-9  
cash payment 現金支付   pS$9mzY  
cash purchase 現購   2Mx\D  
cash sale 現沽   uWJJ\  
cashier 出?#123;員   DO~ D?/ia  
cashiers check 本票   JCcYFtW  
certificate of deposit 存款單折   KElEGW  
certificate of indebtedness 借據   k A3K  
certified check 保付支票   p{,#H/+J  
certified public accountant 會計師   /9br&s$B  
charges 費用   KKC%!Xy  
charge for remittances 匯水手續費   Va )W[I  
charter 營業執照   Z5t^D|  
chartered accountant 會計師   @&?(XY 'M%  
chattles 動產   "qgwuWbM  
check 支票   I8XP`Ccq  
che stub 支票存根   |OeWM  
closed account 己結清賬戶   `,}7LfY  
closing 結算   iqlb,8  
closing entries 結賬紀錄   e@P(+.Ke  
closing stock 期末存貨   lp(2"$nQ  
closing the book 結賬   rt^~ I\V  
columnar journal 多欄日記賬   ,8r?C!m]  
combination 聯合   Ao\P|K9MyL  
commission 佣金   3CD#OCz7&  
commodity 商品   }||u{[  
common stock 普通股   NF0_D1Goi  
company 公司   XP)^81i|  
compensation 賠償   cF 5|Pf  
compound interest 複利   e,|gr"$/  
consignee 承銷人   DKf(igw  
consignment 寄銷   ht>%O7  
consignor 寄銷人   VpJKH\)Rt(  
consolidated balance sheet 合併資產負債表   wQG?)aaM  
consolidated profit and loss account 合併損益表   3YMqp~4  
consolidation 合併   [gT}<W  
construction cost 營建成本   .e7tq\k  
construction revenue 營建收入   Qs\a&Q=0H  
contract 合同   R=~%kt_n  
control account 統制賬戶   jfG of*  
copyright 版權   X\`']\l  
corporation 公司   opH!sa@U  
cost 成本   S]fu M%  
cost accounting 成本會計   %T]$kF++&  
cost of labour 勞工成本   ;qaPK2a8  
cost of production 生產成本   Q0(6n8i  
cost of manufacture 製造成本   <8}FsRr;J  
cost of sales 銷貨成本   ^i|R6oO_5  
cost price 成本價格   l:'#pZ4T  
credit 貸方   2PAu>}W*  
credit note 收款通知單   ~Ykn|$_"I  
creditor 債權人   A'#d:lOA  
crossed check 橫線支票   f- (i%  
current account 往來活期賬戶   5QiQDQT}5  
current asset 流動資產   'S3<' X  
current liability 流動負債   Go{,< gm  
current profit and loss 本期損益   IW~wO  
debit 借方   `,6|6.8#  
debt 債務   @Fc:9a@  
debtor 債務人    !64Tx  
deed 契據   UF7h{V})  
deferred assets 遞延資產   1dLc/,|  
deferred liabilities 遞延負債   ]mMJ6n  
delivery 交貨   7_\F$bp`  
delivery expense 送貨費   Y'iI_cg  
delivery order 出貨單   Hk*1Wrs*  
demand draft 即期匯票   jh/,G5RM9  
demand note 即期票據   }. &ellNQ  
demurrage charge 延期費   rnZ $Qk-H  
deposit 存款   4`
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deposit slip 存款單   7 0?iZIK _  
depreciation 折舊   qm$(_]R~`  
direct cost 直接成本   N`Q.u-'   
direct labour 直接人工   ['o ueOg  
director 董事   Mw0>p5+ cy  
discount 折扣   0Ncpi=6  
discount on purchase 進貨折扣   $6Q^ur:  
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