[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。   ,4RmT\%T  
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acceptance 承兌   Zd2B 4~V  
account 賬戶   )qgcz<p?W  
accountant 會計員   v() wngn  
accounting 會計   ^jY'Hj.Bs  
accounting system 會計制度   &$\B&Hp@  
accounts payable 應付賬款   Dd1 \$RBo  
accounts receivable 應收賬款   wi7a_^{  
accumulated profits 累積利益   03
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adjusting entry ?#123;整記錄   r8o9C  
adjustment ?#123;整   ;7Hse^Oc  
administration expense 管理費用   4G:?U6  
advances 預付   S4r-s;U-v/  
advertising expense 廣告費   \Lp|S:u  
agency 代理   4|?y [j 6  
agent 代理人   ?`m#Y&O
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agreement 契約   yuTSzl25,/  
allotments 分配數   |4=Du-e  
allowance 津貼   X:aLed_{f  
amalgamation 合併   cqP)1V]  
amortization 攤銷   Q]Kc<[E  
amortized cost 應攤成本   !=C74$TH  
annuities 年金   PrA?e{B5m  
applied cost 已分配成本   4Nz@s^9  
applied expense 已分配費用   15o<'4|=Lm  
applied manufacturing expense 己分配製造費用   1@xmzTC  
apportioned charge 攤派費用   8uj;RG  
appreciation 漲價   W@X/Z8.(  
article of association 公司章程   /| nZ)?  
assessment 課稅   MLu@|Xgh  
assets 資產   G
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attorney fee 律師費   /(iq^  
audit 審計   =Nyq1~   
auditor 審計員   P^wDt14>  
average 平均數   X?2ub/Nr#Y  
average cost 平均成本   {LwV&u(  
bad debt 壞賬   EWI2qaSnO  
balance 餘額   EWcqMD]4u  
balance sheet 資產負債表   XZ|%9#6  
bank account 銀行賬戶   rA=iBb3`  
bank balance 銀行結存   <BUKTRq  
bank charge 銀行手續費   Cb`2"mpWS  
bank deposit 銀行存款   X9|={ng)g#  
bank discount 銀行貼現   B+8lp4V9%  
bank draft 銀行匯票   OMl<=;^:|  
bank loan 銀行借款   #:UP'v=w  
bank overdraft 銀行透支   X &s@S5=r]  
bankers acceptance 銀行承兌   hd~3I4D  
bankruptcy 破產   5,i0QT"  
bearer 持票人   xI'sprNa_1  
beneficiary 受益人   Hp#IOsP~  
bequest 遺產   +>w %j&B  
bill 票據   RotWMGNK  
bill of exchange 匯票   " R=,W{=  
bill of lading 提單   |8DMj s()*  
bills discounted 貼現票據   d*M:PjG@  
bills payable 應付票據   L0sb[:'luz  
bills receivable 應收票據   GKT^rc-YT-  
board of directors 董事會   bu}N{cW  
bonds 債券   WbIf)\  
bonus 紅利   h$[tEmD%  
book value 賬面價值   aMLtZ7i>  
bookkeeper 簿記員   GLS`1!  
bookkeeping 簿記   bhqV2y*'  
branch office general ledger 支店往來賬戶   53g(:
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broker 經紀人   Hzn6H4Rc  
brought down 接前   Cyn_UE  
brought forward 接上頁   +\Zr\fOe|%  
budget 預算   AW\#)Em  
by-product 副產品   v`G[6Z  
by-product sales 副產品銷售   NFAjh?#  
capital 股本   gwAZ2w  
capital income 資本收益   "
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capital outlay 資本支出   q'% cVM  
capital stock 股本   )0tq&  
capital stock certificate 股票   r
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carried down 移後   x/)o'#d$|l  
carried forward 移下頁   %UO ;!&K  
cash 現金   t,v=~LE  
cash account 現金賬戶   aRc2#:~;  
cash in bank 存銀行現金   t>Ot)d  
cash on delivery 交貨收款   f@)GiLC'"  
cash on hand 庫存現金   ]:K[{3iM  
cash payment 現金支付   Qf$3!O}G  
cash purchase 現購   +~ZFao qf  
cash sale 現沽    f^vz  
cashier 出?#123;員   %F.^cd"  
cashiers check 本票   fG`<L;wi  
certificate of deposit 存款單折   Z1&<-T_  
certificate of indebtedness 借據   u3VSS4RG%  
certified check 保付支票   MlVVST  
certified public accountant 會計師   2Nau]y]=  
charges 費用   "QV
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charge for remittances 匯水手續費   $Fr>'H+i  
charter 營業執照   +~Lt;xNFk  
chartered accountant 會計師   1dE|q{  
chattles 動產    mRYM,  
check 支票   Y/Dah*  
che stub 支票存根   ]Av)N6$&-Z  
closed account 己結清賬戶   #[<XNs!"  
closing 結算   NH$!<ffz  
closing entries 結賬紀錄   m7n8{J1O2  
closing stock 期末存貨   | s}7<A  
closing the book 結賬   k%-S7iQ  
columnar journal 多欄日記賬   l`V^d  
combination 聯合   eGEeWJ}[$  
commission 佣金   BQ /0z^A  
commodity 商品   $!m (S&f  
common stock 普通股   ;q;}2  
company 公司   D'UYHc{  
compensation 賠償   o'hwyXy/S  
compound interest 複利   9NPOdt:@  
consignee 承銷人   m0$~O5|4  
consignment 寄銷   xBevf&tP  
consignor 寄銷人   H\[:uUK5\  
consolidated balance sheet 合併資產負債表   N Dg*8i  
consolidated profit and loss account 合併損益表   FKVf_Ncf%
 
consolidation 合併   sD F5  
construction cost 營建成本   >oOZDuj  
construction revenue 營建收入   V]fsjpvlmr  
contract 合同   Ug=)_~  
control account 統制賬戶   ^~65M/  
copyright 版權   'U%L\v,  
corporation 公司   +o*&JoC  
cost 成本   V+yyy-/  
cost accounting 成本會計   @x4IxGlUs  
cost of labour 勞工成本   x_eR/B>  
cost of production 生產成本   7L"Pe'Hw  
cost of manufacture 製造成本   Z'ZN^j{  
cost of sales 銷貨成本   YYzl"<)c  
cost price 成本價格   Pd^v-}[  
credit 貸方   PRpW*#"EI  
credit note 收款通知單   3R|C$
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creditor 債權人   Y7L1`
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crossed check 橫線支票   + NpHk  
current account 往來活期賬戶   q n2X._`  
current asset 流動資產   7Ns1b(kU  
current liability 流動負債   EWX!:BKf  
current profit and loss 本期損益   ]>%M%B  
debit 借方   iAWd 9x  
debt 債務   _R] qoUw;  
debtor 債務人   s+jL BY  
deed 契據   +:#x!i;W8[  
deferred assets 遞延資產   ' 6#e
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deferred liabilities 遞延負債   '*XX|\.  
delivery 交貨   ` dpm{sn  
delivery expense 送貨費   <6(&w9WY  
delivery order 出貨單   hiM nU  
demand draft 即期匯票   ?--EIA8mfp  
demand note 即期票據   wFHbz9|@I  
demurrage charge 延期費   q/N1q&  
deposit 存款   XFx p^  
deposit slip 存款單   ZY Ci&l  
depreciation 折舊   fSL'+l3  
direct cost 直接成本   sERm+x<  
direct labour 直接人工   /GQN34RD  
director 董事   q4wS<,3  
discount 折扣   d4]9oi{}  
discount on purchase 進貨折扣   (tLAJ_v!.K  
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