[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。   T]Nu)  
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acceptance 承兌   7u\*_mrv  
account 賬戶   ~)?  
accountant 會計員   'WHHc 9rG,  
accounting 會計   >zkRcm  
accounting system 會計制度   `V[!@b:  
accounts payable 應付賬款   {{C`mgC  
accounts receivable 應收賬款   #k3t3az2{  
accumulated profits 累積利益   .oEmU+  
adjusting entry ?#123;整記錄   o;b0m;~   
adjustment ?#123;整   @H!$[m3  
administration expense 管理費用   c`x7u}C  
advances 預付   /yLZ/<WN  
advertising expense 廣告費   y}C`&nW[=  
agency 代理   #S%Q*k<hw  
agent 代理人   (wc03,K^  
agreement 契約   +.RKi!  
allotments 分配數   fAZiC+  
allowance 津貼   iVB^,KQ@  
amalgamation 合併   UZ8?[  
amortization 攤銷   /S:F)MO9  
amortized cost 應攤成本   39{{7(hh  
annuities 年金   kF7(f|*  
applied cost 已分配成本   `P
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applied expense 已分配費用   * y^OV_n-8  
applied manufacturing expense 己分配製造費用   .I3?7  
apportioned charge 攤派費用   UR(-q  
appreciation 漲價   (BX83)  
article of association 公司章程   = sAn,ri  
assessment 課稅   "QoQ4r<|  
assets 資產   E2GGEKrW  
attorney fee 律師費   X &2oPo  
audit 審計   B*!W
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auditor 審計員   %iJ%{{f`  
average 平均數   j
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average cost 平均成本   RkFD*E$  
bad debt 壞賬   P7B:%HiAx  
balance 餘額   xr0haN\p"  
balance sheet 資產負債表   K}[>T(0E  
bank account 銀行賬戶   p}Fs'l?7Rq  
bank balance 銀行結存   Es5  
bank charge 銀行手續費   `SO|zz|'  
bank deposit 銀行存款   # N~,F@t  
bank discount 銀行貼現   eMK+X \  
bank draft 銀行匯票   doHF|<s  
bank loan 銀行借款   _<ut) G^9  
bank overdraft 銀行透支   3CTX -#)vS  
bankers acceptance 銀行承兌   !gwjN_ZJ^  
bankruptcy 破產   0;
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bearer 持票人   DaNW~rd{  
beneficiary 受益人   \EoX8b}$b0  
bequest 遺產   vUC!fIG  
bill 票據   y( r1I[W'  
bill of exchange 匯票   gPS&^EdxA  
bill of lading 提單   
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bills discounted 貼現票據   "S~_[/q  
bills payable 應付票據   4VN aq<8  
bills receivable 應收票據   8GJdRL(  
board of directors 董事會   -6Tk<W  
bonds 債券   nW\(IkX\  
bonus 紅利   `,wu}F85  
book value 賬面價值   *X%m@KLIKv  
bookkeeper 簿記員   `n!viW|tB  
bookkeeping 簿記   gG54:  
branch office general ledger 支店往來賬戶   G@S&1=nj3  
broker 經紀人   SEKN|YQV/t  
brought down 接前   us?&:L|!=  
brought forward 接上頁  
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budget 預算   bM;`s5d  
by-product 副產品   L{gE'jCC  
by-product sales 副產品銷售   'f?.R&sCA  
capital 股本   x@P{l&:>  
capital income 資本收益   T+"f]v  
capital outlay 資本支出   EruP  
capital stock 股本   wh 0<Uv  
capital stock certificate 股票   HU B|bKy  
carried down 移後   Q/_[--0&#  
carried forward 移下頁   _17|U K|N  
cash 現金   %XhfXd'  
cash account 現金賬戶   dOa!htx]  
cash in bank 存銀行現金   Z\X'd_1!  
cash on delivery 交貨收款   jyW[m,#(go  
cash on hand 庫存現金   ;mm!0]V  
cash payment 現金支付   .M|>u_< Qd  
cash purchase 現購   {I%y;Aab8  
cash sale 現沽   +2cs
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cashier 出?#123;員   LR)& [{Kk  
cashiers check 本票   k/Mp6<?C:  
certificate of deposit 存款單折   QHf$f@bjI  
certificate of indebtedness 借據   E| B d>G  
certified check 保付支票   #/J 'P[z  
certified public accountant 會計師   Qqs"?Z,P  
charges 費用   <FFJzNc+  
charge for remittances 匯水手續費   "#^MUQ!a  
charter 營業執照    SVP:D3)  
chartered accountant 會計師   ph30'"[Z}  
chattles 動產   7u11&(Lz  
check 支票   :x>T}C<Y  
che stub 支票存根   K6\` __mLf  
closed account 己結清賬戶   +
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closing 結算   -$Y8!54  
closing entries 結賬紀錄   #*IVlchA"B  
closing stock 期末存貨   ,^T]UHRO  
closing the book 結賬   &TN2 HZ-bJ  
columnar journal 多欄日記賬   tR
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combination 聯合   U
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commission 佣金   1/j$I~B  
commodity 商品   ;'kI/(;;C  
common stock 普通股   9$WJ"]  
company 公司   * UcjQ
  
compensation 賠償   \&|CM8A  
compound interest 複利   "h$R ]~eG  
consignee 承銷人   3_ 2hC!u!K  
consignment 寄銷   =DgCC|p  
consignor 寄銷人   Vb6K:ZnF  
consolidated balance sheet 合併資產負債表   B#N7qoi  
consolidated profit and loss account 合併損益表   'qeP6}M  
consolidation 合併   3l:XhLOj  
construction cost 營建成本   =:$) Z   
construction revenue 營建收入   Cyk s  
contract 合同   hYt7kq!"  
control account 統制賬戶   L4974E?S  
copyright 版權   f'/ KMe%<  
corporation 公司   e9@(/+
 
cost 成本   lJ/6-dP  
cost accounting 成本會計   @@pq'iRn  
cost of labour 勞工成本   O8RzUg&  
cost of production 生產成本   '"O&J}s;  
cost of manufacture 製造成本   R$0U<(/  
cost of sales 銷貨成本   G\rj?%  
cost price 成本價格   
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credit 貸方   Bhuw(KeB  
credit note 收款通知單   c8Pb  
creditor 債權人   iz x[  
crossed check 橫線支票   c>MY$-PD  
current account 往來活期賬戶   lSCY5[?  
current asset 流動資產   `ut)+T V  
current liability 流動負債   t[O+B6  
current profit and loss 本期損益   LD.Ck
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debit 借方   ze Ob Aw1O  
debt 債務   : ^( nj7D  
debtor 債務人   Z`xyb>$  
deed 契據   )+GX<2_  
deferred assets 遞延資產   0/A-#'>  
deferred liabilities 遞延負債   x`2p
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delivery 交貨   9eSRCLhgD  
delivery expense 送貨費   0VG=?dq  
delivery order 出貨單   RjtC:H&XZ  
demand draft 即期匯票   Ru7L>(Njs  
demand note 即期票據   [t}):}~F|  
demurrage charge 延期費   @a;sV
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deposit 存款   &q>h*w 4O  
deposit slip 存款單   =YoTyq\  
depreciation 折舊   TNsg pJ?\  
direct cost 直接成本   m^0A?jB
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direct labour 直接人工   w|G~Il  
director 董事   wO.B~`y  
discount 折扣   = o+7xom  
discount on purchase 進貨折扣   ,)uPGe"y  
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