[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。   mFdj+ &2\  
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acceptance 承兌   mzkv/  
account 賬戶   ,
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accountant 會計員   N 2 \lBi  
accounting 會計   sq~9 l|F  
accounting system 會計制度   ~gAp`Q  
accounts payable 應付賬款   7@*l2edXm+  
accounts receivable 應收賬款   |0e7<[  
accumulated profits 累積利益   {j{H@rHuy  
adjusting entry ?#123;整記錄   V<%eWT)x7C  
adjustment ?#123;整   i^zncDMA  
administration expense 管理費用   @ZUrr_|  
advances 預付   FhkS"y  
advertising expense 廣告費   q;<=MO/  
agency 代理   s v}o%  
agent 代理人   byW9]('e  
agreement 契約   tB i
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allotments 分配數   qB0F9[U  
allowance 津貼   Xi~%,~  
amalgamation 合併   71GyMtX   
amortization 攤銷   y$7vJl.uS/  
amortized cost 應攤成本   3w-0IP]<  
annuities 年金   v3`k?jAaI  
applied cost 已分配成本   2iJ)K rw  
applied expense 已分配費用   g*& |Eq/  
applied manufacturing expense 己分配製造費用   2sryhS'(H  
apportioned charge 攤派費用   >m-VBo  
appreciation 漲價   X>W2aDuEZ  
article of association 公司章程   ?Dr K2;q  
assessment 課稅   !lk -MN.  
assets 資產   s.p4+KJ  
attorney fee 律師費   X?8EPCk  
audit 審計   |\W9$V  
auditor 審計員   XFiP8aX<  
average 平均數   UHh7x%$n  
average cost 平均成本   P wY~L3,  
bad debt 壞賬   z9B""ws  
balance 餘額   ..5rW0lr  
balance sheet 資產負債表   :p@.a
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bank account 銀行賬戶   TOe=6
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bank balance 銀行結存   =5v=<, ]  
bank charge 銀行手續費   =>kE`"{!  
bank deposit 銀行存款   d}Y\;'2,  
bank discount 銀行貼現   _,?<r&>v6  
bank draft 銀行匯票   BM,]W
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bank loan 銀行借款   y|7sh  
bank overdraft 銀行透支   Hv~&RZpe  
bankers acceptance 銀行承兌   FZ0wtS2  
bankruptcy 破產   m/T3Um  
bearer 持票人   eq!>~: #  
beneficiary 受益人   1ab_^P  
bequest 遺產   3;hztC Zj  
bill 票據   m 3Y@p$i5  
bill of exchange 匯票   [K=M;$ iQ  
bill of lading 提單   fy6<KEea  
bills discounted 貼現票據   Mkj`  
bills payable 應付票據   XDt MFig  
bills receivable 應收票據   [@&0@/s*t'  
board of directors 董事會   <U]!1  
bonds 債券   /qd5{%:  
bonus 紅利   R.(fo:ve>  
book value 賬面價值   /~O>He  
bookkeeper 簿記員   =,])xzG%  
bookkeeping 簿記   Biva{'[m  
branch office general ledger 支店往來賬戶   e` QniTkT  
broker 經紀人   :"~SKJm  
brought down 接前   aJ{-m@/5  
brought forward 接上頁   WEnI[JGe  
budget 預算   OtVRhR3>  
by-product 副產品   S#{jyU9 ]  
by-product sales 副產品銷售   P5K
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capital 股本   2lc  
capital income 資本收益   1
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capital outlay 資本支出    l:i&l?>_  
capital stock 股本   J_|LGrt})  
capital stock certificate 股票   n?[JPG2X  
carried down 移後   <?>1eU%  
carried forward 移下頁   "?X,);5S  
cash 現金   2I|`j^  
cash account 現金賬戶   " K9/^S_  
cash in bank 存銀行現金   x* 9 Xu"?  
cash on delivery 交貨收款   xk:=.Qqh  
cash on hand 庫存現金   ;J>upI  
cash payment 現金支付   X "k:+  
cash purchase 現購   )-s9CWJv  
cash sale 現沽   d$H  
cashier 出?#123;員   lA/.4"nN  
cashiers check 本票   F{*h~7D-|  
certificate of deposit 存款單折   ..K@'*u  
certificate of indebtedness 借據   fFNscY<4w  
certified check 保付支票   \x7^ly$_  
certified public accountant 會計師   k',#T932x1  
charges 費用   }mYxI^n  
charge for remittances 匯水手續費   "M!]t,?S  
charter 營業執照   mp:xR^5c  
chartered accountant 會計師   @PZ{(  
chattles 動產   8)o%0#;0B  
check 支票   (6crWw{3  
che stub 支票存根   BI|TM2oa  
closed account 己結清賬戶   :u9OD` D  
closing 結算   +7KRoF|  
closing entries 結賬紀錄   .}c& "L;W  
closing stock 期末存貨   $ o }  
closing the book 結賬   chE}TK  
columnar journal 多欄日記賬   Vm*E^ v  
combination 聯合   K0usBA  
commission 佣金   +Zg@X.z  
commodity 商品   DP8%/CV!*  
common stock 普通股   Tpd|+60g  
company 公司   t+ vz=`  
compensation 賠償   SYd6D@^2j  
compound interest 複利   67g"8R#.V  
consignee 承銷人   0g`$ Dap  
consignment 寄銷   sW,JnR  
consignor 寄銷人   "}x%5/(  
consolidated balance sheet 合併資產負債表   t}YT +S  
consolidated profit and loss account 合併損益表   !kS/Ei  
consolidation 合併   4Jf9N'  
construction cost 營建成本   `oU|U!|  
construction revenue 營建收入   ,(A $WT@e  
contract 合同   b]b+PK*h  
control account 統制賬戶   |E9'ii&?B  
copyright 版權   bgYUsc*uR  
corporation 公司   AnK~<9WQj  
cost 成本   %XBMi~  
cost accounting 成本會計   bn%4s[CVb4  
cost of labour 勞工成本   1N}vz(0"  
cost of production 生產成本   QnA~,z/.w  
cost of manufacture 製造成本   v{X<6^g  
cost of sales 銷貨成本   ,rS?^"h9  
cost price 成本價格   :2.<JUDM  
credit 貸方   o/6VOX  
credit note 收款通知單   :>y;*x0w  
creditor 債權人   #,9s\T  
crossed check 橫線支票    :Y Ki  
current account 往來活期賬戶   hS1I ;*t  
current asset 流動資產   PbnAY{J  
current liability 流動負債   U,K=(I7OBX  
current profit and loss 本期損益   Yi j^hs@eV  
debit 借方   I.[Lv7U-  
debt 債務   fKW)h?.Kd  
debtor 債務人   akFT 0@9  
deed 契據   2FcNzAaV  
deferred assets 遞延資產   PX*}.L *x  
deferred liabilities 遞延負債   bq2f?uD-}
 
delivery 交貨   Ms#rvn!J  
delivery expense 送貨費   <L+1 &H  
delivery order 出貨單   );zLgNx,  
demand draft 即期匯票   U=WS ]  
demand note 即期票據   ob;O,&e0>  
demurrage charge 延期費   ?>Ngsp>-P  
deposit 存款   7`f%? xVn0  
deposit slip 存款單   CTS1."kx1  
depreciation 折舊   \n`/?\r.z  
direct cost 直接成本   !QpOrg  
direct labour 直接人工   uBl&{$<  
director 董事   BwkY;Ur/AL  
discount 折扣   npd:aGx  
discount on purchase 進貨折扣   THlQifA!  
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