[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。   0#G@F5; <  
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acceptance 承兌   Vb @lK~  
account 賬戶   J#'8]p3E  
accountant 會計員   d6+$[4w  
accounting 會計   n 9>**&5L  
accounting system 會計制度   OH >#f6`[  
accounts payable 應付賬款   ikd1KF+I  
accounts receivable 應收賬款   eIDrN%3  
accumulated profits 累積利益   m{gw:69h  
adjusting entry ?#123;整記錄   Wa
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adjustment ?#123;整   79*f <Gr  
administration expense 管理費用   T?g%I  
advances 預付   Te6cw+6  
advertising expense 廣告費   XN^l*Q?3n  
agency 代理    sRI0;  
agent 代理人   +$YHdgZ.  
agreement 契約   BHu%x|d  
allotments 分配數   ('~}$%C  
allowance 津貼   nl-y0xD9c  
amalgamation 合併   y3 "+4e  
amortization 攤銷   v]GQb  
amortized cost 應攤成本   5O%?J-Hp  
annuities 年金   :Ahw{z`H#  
applied cost 已分配成本   oh
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applied expense 已分配費用   'NNfzh  
applied manufacturing expense 己分配製造費用   L9$`zc  
apportioned charge 攤派費用   ["_+~*  
appreciation 漲價   ?CD[jX}!  
article of association 公司章程   *B)
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assessment 課稅   s'^sT=b  
assets 資產   ,p>@:C/M  
attorney fee 律師費   JKz]fgOd$  
audit 審計   %Ze]6TP/><  
auditor 審計員   tfCK^{  
average 平均數   :w<Ga8\tZ  
average cost 平均成本   vlqL  
bad debt 壞賬   $(]E$ek  
balance 餘額   sj3[ny;b  
balance sheet 資產負債表   F.{$HJ  
bank account 銀行賬戶   2b/Cs#-  
bank balance 銀行結存   h e[2,  
bank charge 銀行手續費   kQ`p\}7_  
bank deposit 銀行存款   -
i#Kpf  
bank discount 銀行貼現   yNhRh>l  
bank draft 銀行匯票   QuIZpP=  
bank loan 銀行借款   #OlPnP2  
bank overdraft 銀行透支   &Nw[J5-"k  
bankers acceptance 銀行承兌   X7rsO^}W  
bankruptcy 破產   I8/tD|3  
bearer 持票人   4(dgunP  
beneficiary 受益人   Bm5\*Xd1(  
bequest 遺產   \4KV9wm  
bill 票據   W1&"dT@  
bill of exchange 匯票   %i.Prckrb  
bill of lading 提單   +1]A$|qyW  
bills discounted 貼現票據   X4<Y5?&0  
bills payable 應付票據   FR']Rj  
bills receivable 應收票據   bao"iv~z  
board of directors 董事會   DLN zH  
bonds 債券   7]_zWx,r  
bonus 紅利   P]O=K  
book value 賬面價值   8+ ]'2{  
bookkeeper 簿記員   @R Jr ~y0  
bookkeeping 簿記   CK#i 6!~r  
branch office general ledger 支店往來賬戶   <1#hX(Q  
broker 經紀人   )O2IEw
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brought down 接前   :=*V i`  
brought forward 接上頁   @*roW{ ?!  
budget 預算   J$U_/b.mk  
by-product 副產品   q8!]x-5$6j  
by-product sales 副產品銷售   *c>B-Fo/D  
capital 股本   nkzH}F=<  
capital income 資本收益   ~RH)iI  
capital outlay 資本支出   ";;!c.!^  
capital stock 股本   (((|vI3 <  
capital stock certificate 股票   a2[ r
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carried down 移後   &smZ;yb|'h  
carried forward 移下頁   <U
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cash 現金   ?G<ISiABQC  
cash account 現金賬戶   k=cDPu -  
cash in bank 存銀行現金   -Iis/X w:  
cash on delivery 交貨收款   g;Zy3   
cash on hand 庫存現金   z8XWp[K  
cash payment 現金支付   "|Kag|(qB  
cash purchase 現購   <I#M^}`  
cash sale 現沽   +4Fw13ADE  
cashier 出?#123;員   dUUg}
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cashiers check 本票   os7x wI;T  
certificate of deposit 存款單折   hV+=hX<h  
certificate of indebtedness 借據   r@}8TE*|P  
certified check 保付支票   A+
j!VM   
certified public accountant 會計師   eL<jA9cJ9  
charges 費用   !b=W>5h  
charge for remittances 匯水手續費   0cDP:EzR;  
charter 營業執照   vOLa.%X]h  
chartered accountant 會計師   yzMGZi`ut  
chattles 動產   @j"6f|d  
check 支票   H@u5&  
che stub 支票存根   rP}[>  
closed account 己結清賬戶   _u'y7-  
closing 結算   pSI8"GwQ  
closing entries 結賬紀錄   -$X4RS  
closing stock 期末存貨   ` Z/ MQ  
closing the book 結賬   $}'(%\7"  
columnar journal 多欄日記賬   -w>ss&  
combination 聯合   Rt:^'Qi$!  
commission 佣金   LlS~J K  
commodity 商品   1Vx5tOq  
common stock 普通股   >q0%yh-  
company 公司   !Qf*d;wxn(  
compensation 賠償   CxNxb)c &  
compound interest 複利   w0+X;aId  
consignee 承銷人   J .VZD  
consignment 寄銷   $7ix(WL<%  
consignor 寄銷人   Yg,;l-1  
consolidated balance sheet 合併資產負債表   ^ g|VZN  
consolidated profit and loss account 合併損益表   G%, RD}D  
consolidation 合併   B^]PKjLNZ  
construction cost 營建成本   4 R(m$!E!  
construction revenue 營建收入   |2%|=  
contract 合同   Nd+1r|e'  
control account 統制賬戶   s2GF*{  
copyright 版權   !%D';wQ,/  
corporation 公司   x(xi%?G  
cost 成本   ,p OGT71  
cost accounting 成本會計   kN78j  
cost of labour 勞工成本   Ibu9AwPm  
cost of production 生產成本   {ya
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cost of manufacture 製造成本   fm`
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cost of sales 銷貨成本   #9Jr?K43  
cost price 成本價格   4obW>  
credit 貸方   :enR8MS  
credit note 收款通知單   ?Pp*BB,*y  
creditor 債權人   8e3eQ  
crossed check 橫線支票   aidQ,(PDj  
current account 往來活期賬戶   1DhC,)+D}q  
current asset 流動資產   "M!m-]  
current liability 流動負債   >;'0ymG.`  
current profit and loss 本期損益   HZZZ [km  
debit 借方   eU@Mv5&6  
debt 債務   ""XAUxo  
debtor 債務人   )5LT!14  
deed 契據   >*VvV/UU  
deferred assets 遞延資產   w$AR  
deferred liabilities 遞延負債   CoNaGb  
delivery 交貨   1:<(Q2X%  
delivery expense 送貨費   DyCzRkH
  
delivery order 出貨單   ,z>-_HOnw  
demand draft 即期匯票   )\ceanS  
demand note 即期票據   |bnYHP$!  
demurrage charge 延期費   'QxJU$  
deposit 存款   9#@s(s  
deposit slip 存款單   L!zdrCM  
depreciation 折舊   R:YV
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direct cost 直接成本   \20}/&  
direct labour 直接人工   5cinI^x)f  
director 董事   Xd5s8C/}  
discount 折扣   LUId<We  
discount on purchase 進貨折扣   !cYID \}S,  
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