[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。   -u%'u~s  
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acceptance 承兌   l|K`'YS!<{  
account 賬戶   eE[/#5tK  
accountant 會計員   gfAVxMg  
accounting 會計   M^~  
accounting system 會計制度   T(6B,  
accounts payable 應付賬款   k<\]={|=  
accounts receivable 應收賬款   aoS]Qp  
accumulated profits 累積利益   o!M*cyq  
adjusting entry ?#123;整記錄   _Rnq 5y  
adjustment ?#123;整   0 ;ov^]  
administration expense 管理費用   m#(ve1E  
advances 預付   7`6JK   
advertising expense 廣告費   U-3uT&m*9.  
agency 代理   M)!:o/!cS  
agent 代理人   /yj-^u\R  
agreement 契約  
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allotments 分配數   Ss{  
allowance 津貼   z/t:g c.  
amalgamation 合併   <jRs/?1R  
amortization 攤銷   9@|X~z5E  
amortized cost 應攤成本   9=Rj9%  
annuities 年金   7&9'
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applied cost 已分配成本   7c Gq.U  
applied expense 已分配費用   8yc?9&/|  
applied manufacturing expense 己分配製造費用   >SZ9,K4Gs  
apportioned charge 攤派費用   !T3Esv  
appreciation 漲價   JTg 0T+  
article of association 公司章程   q7%eLJ  
assessment 課稅   ZW|VAn'>  
assets 資產   u3H2\<  
attorney fee 律師費   A4W61f  
audit 審計   'zhw]L;'g  
auditor 審計員   }qOC*k:  
average 平均數   _[W`!#"  
average cost 平均成本   C&ivjFf  
bad debt 壞賬   g1`/xJz|  
balance 餘額   #Rdq^TGMi;  
balance sheet 資產負債表    ]=g|e  
bank account 銀行賬戶   'E,Bl]8C5  
bank balance 銀行結存   IK-E{,iK
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bank charge 銀行手續費   6'6@VB  
bank deposit 銀行存款   =pS\gLQu  
bank discount 銀行貼現   fE/8;v!
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bank draft 銀行匯票   $zBG19 [%  
bank loan 銀行借款   S,,3h0$X  
bank overdraft 銀行透支   t9()?6H\  
bankers acceptance 銀行承兌   UI:{*N**Z  
bankruptcy 破產   `$\Y,9E}x  
bearer 持票人   a;`-LOO5&  
beneficiary 受益人   U{>e E8l  
bequest 遺產   (&$|R\W.  
bill 票據   0fPqO2  
bill of exchange 匯票   wQ,RZO3  
bill of lading 提單   8 D: {05  
bills discounted 貼現票據  
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bills payable 應付票據   D4r5wc %  
bills receivable 應收票據   ?s5zTT0U>$  
board of directors 董事會   5Ffz^;i  
bonds 債券   tH"SOGfSt  
bonus 紅利   )gCHwu  
book value 賬面價值   TUEEwDK-  
bookkeeper 簿記員   <8At=U  
bookkeeping 簿記   sHrpBm&O4  
branch office general ledger 支店往來賬戶   aM9St !i  
broker 經紀人   E `)p,{T  
brought down 接前   sz
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brought forward 接上頁   DwZt.*  
budget 預算   WU1o4&OF  
by-product 副產品   v[6BESu  
by-product sales 副產品銷售   .so{ RI  
capital 股本   O`dob&C  
capital income 資本收益   Co19^g*  
capital outlay 資本支出   tGd<{nF%2  
capital stock 股本   |7
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capital stock certificate 股票   .VmI4V?}h  
carried down 移後   *ma/_rjK  
carried forward 移下頁   BQBO]<99  
cash 現金   *<U&DOYV:  
cash account 現金賬戶   jl2nR o  
cash in bank 存銀行現金   ,/W<E  
cash on delivery 交貨收款   r[Q$w>  
cash on hand 庫存現金   x[}e1sXXs  
cash payment 現金支付   u6y\GsM.a  
cash purchase 現購   #Y}Hh7.<  
cash sale 現沽   VSZ6;&2^  
cashier 出?#123;員   o
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cashiers check 本票   0mj=\j  
certificate of deposit 存款單折   "\BP+AF  
certificate of indebtedness 借據   @\!wW-:A  
certified check 保付支票   q'hV 'U  
certified public accountant 會計師   _|TE )h  
charges 費用   2ZtqZ64i  
charge for remittances 匯水手續費   B;;D(NH  
charter 營業執照   0v0Y( Mo@  
chartered accountant 會計師   v o`wYJ3W  
chattles 動產   `z` `d*_  
check 支票   hDlk! #*  
che stub 支票存根   ^MJGY,r6b  
closed account 己結清賬戶   ;*W]]4 fy  
closing 結算   G>mgoN  
closing entries 結賬紀錄   /2dK*v0  
closing stock 期末存貨   sD{b0mZT  
closing the book 結賬   SC2C%.%l`  
columnar journal 多欄日記賬   F`I-G~e  
combination 聯合   R

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commission 佣金   mZ;yk(  
commodity 商品   1wc -v@E  
common stock 普通股   P1) 80<t  
company 公司   U-FA^c;  
compensation 賠償   j|`{ 1`'  
compound interest 複利   iY|YEi8  
consignee 承銷人   \;7DS:d@  
consignment 寄銷   @IiT8B  
consignor 寄銷人   k)v[
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consolidated balance sheet 合併資產負債表   )i_FU~ LRq  
consolidated profit and loss account 合併損益表   NNl/'ge<\  
consolidation 合併   cZ!s/^o ?f  
construction cost 營建成本   (uG4W|?p  
construction revenue 營建收入   xD\Km>|i  
contract 合同   Bd NuhV`0  
control account 統制賬戶   h{* O9O<  
copyright 版權   uCu,'F,6Y  
corporation 公司   ==XP}w)m  
cost 成本   )%y~{j+M  
cost accounting 成本會計   J.<%E[ z  
cost of labour 勞工成本   "{x~j\<  
cost of production 生產成本   }qD.Ek  
cost of manufacture 製造成本   qz0v1057#  
cost of sales 銷貨成本   .897Z|$VB  
cost price 成本價格   >|Jw,,uf  
credit 貸方   ?Nh%!2n  
credit note 收款通知單   68HX,t  
creditor 債權人   Eq8
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crossed check 橫線支票   34oLl#q*  
current account 往來活期賬戶   ZM#WdP  
current asset 流動資產   @^` <iTK&p  
current liability 流動負債   Nu_w@T\l  
current profit and loss 本期損益   Q"Ec7C5eM  
debit 借方   Z@[,"{Sn  
debt 債務   -YuvEm#f  
debtor 債務人   jYy0^)6X(  
deed 契據   5dgBSL$A}]  
deferred assets 遞延資產   Mt YP3:  
deferred liabilities 遞延負債   W1@;94Sb~  
delivery 交貨   Vd?v"2S(9  
delivery expense 送貨費   R82Y&s;  
delivery order 出貨單   ,#E5/'c`  
demand draft 即期匯票   R{
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demand note 即期票據   ^z^>]Qd  
demurrage charge 延期費   '.K,EM!-~h  
deposit 存款   0wkLM-lN  
deposit slip 存款單   Z>,X$Y6<  
depreciation 折舊   *.*:(7`  
direct cost 直接成本   -Y[-t;  
direct labour 直接人工   ya_'
Oz!C  
director 董事   9#(QS+q~  
discount 折扣   5{g9Wh[  
discount on purchase 進貨折扣   Pu^~]^W)  
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