[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。   IOhJL'r  
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acceptance 承兌   ]Dec/Nnj  
account 賬戶   W|'7)ph  
accountant 會計員   GJS3O;2
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accounting 會計   @cRR  
accounting system 會計制度   v#c'p^T  
accounts payable 應付賬款   {%Cb0Zh  
accounts receivable 應收賬款   >}?jOB  
accumulated profits 累積利益   VokIc&!Uz  
adjusting entry ?#123;整記錄   1 etl:gcEC  
adjustment ?#123;整   MkLXMwuQ&  
administration expense 管理費用    Z(F['Zf  
advances 預付   }:+SA  
advertising expense 廣告費   CiF(   
agency 代理   `xv2,Z9<  
agent 代理人   S1$lNB  
agreement 契約   WVZ](D8Gc]  
allotments 分配數   Bm"-X:='  
allowance 津貼   ? TWve)U  
amalgamation 合併   Z mVw5G q  
amortization 攤銷   !B|Aq- n,  
amortized cost 應攤成本   Q3"{v0  
annuities 年金   Aqy y\G;  
applied cost 已分配成本   fab.%$  
applied expense 已分配費用   H1Jk_@b  
applied manufacturing expense 己分配製造費用   aW=c.Q.  
apportioned charge 攤派費用   )+7|_7 !x  
appreciation 漲價   RISDjU3  
article of association 公司章程   ]w,:T/Z}  
assessment 課稅   }Wlm#t  
assets 資產   C GN=kQ  
attorney fee 律師費   {'#1do}{  
audit 審計   76::X:76  
auditor 審計員   :Oiz|b(  
average 平均數   ~F"<Nq  
average cost 平均成本   Ah2*7@U  
bad debt 壞賬   d6^:lbj  
balance 餘額   QHU|aC{r  
balance sheet 資產負債表   Jn7T5$p
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bank account 銀行賬戶   [x%[N)U3  
bank balance 銀行結存   ES}V\k*}  
bank charge 銀行手續費   pl}nbY  
bank deposit 銀行存款   Yyx
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bank discount 銀行貼現   ~k"r  
bank draft 銀行匯票   o%yfR.M6$  
bank loan 銀行借款   / f5q9sp8  
bank overdraft 銀行透支   "_^vQ1M]Z  
bankers acceptance 銀行承兌   jFDVd;#CS  
bankruptcy 破產   vmzc0J+3p  
bearer 持票人   r1axC%  
beneficiary 受益人   `.z"Q%uz  
bequest 遺產   X;bHlA-g  
bill 票據   lfw|Q@  
bill of exchange 匯票   Wu~cy}\  
bill of lading 提單   w!dgIS$  
bills discounted 貼現票據   9r.h^  
bills payable 應付票據   38GkV.e}$  
bills receivable 應收票據   6& (bL<8b  
board of directors 董事會   &HQ_e$1  
bonds 債券   ;9CbioO
 
bonus 紅利   tVv/G~(  
book value 賬面價值   de/oK c  
bookkeeper 簿記員   I A%ZCdA;  
bookkeeping 簿記   kzk8b?rOA  
branch office general ledger 支店往來賬戶   i/.#`  
broker 經紀人   tzShds  
brought down 接前   F;bkV}^  
brought forward 接上頁   4Ei8G]O $_  
budget 預算   s\zY^(v4  
by-product 副產品   Cnr=1E=  
by-product sales 副產品銷售   (#?O3z1@"  
capital 股本   `w&?SXFO8  
capital income 資本收益   htT9Hrx  
capital outlay 資本支出   C$0rl74Wi  
capital stock 股本   \G#_z|'dN  
capital stock certificate 股票   *sQ.y {  
carried down 移後   ,\?s=D{  
carried forward 移下頁   AGl#f\_^  
cash 現金   4_D *xW  
cash account 現金賬戶   .-'_At4g  
cash in bank 存銀行現金   kQ]4Bo  
cash on delivery 交貨收款   p()q )
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cash on hand 庫存現金   9u)p9)^-.v  
cash payment 現金支付   6FYL},.R  
cash purchase 現購   ?W_8X2(`  
cash sale 現沽   
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cashier 出?#123;員   \gu8 ~zK  
cashiers check 本票   H&8~"h6n  
certificate of deposit 存款單折   3:O|p[2)L  
certificate of indebtedness 借據   @SH[<c  
certified check 保付支票   L@'2}7N1%  
certified public accountant 會計師   [+d~He  
charges 費用   &xt[w>/i  
charge for remittances 匯水手續費   2D(sA   
charter 營業執照   b<!' WpY-  
chartered accountant 會計師   \2!.  
chattles 動產   Wks zNh  
check 支票   rK3KxG  
che stub 支票存根   yEMM@5W)8  
closed account 己結清賬戶   @~Ys*]4UE  
closing 結算   a "i(.(9$J  
closing entries 結賬紀錄   `ZZ3!$czR  
closing stock 期末存貨   LGw-cX #  
closing the book 結賬   2ql)]Skg6  
columnar journal 多欄日記賬   3ZC@q #R A  
combination 聯合   :_<&LO]Q  
commission 佣金   *<:6A&'D9  
commodity 商品   _M&n~ r  
common stock 普通股   15VvZ![$V  
company 公司   7Vk9{x$z  
compensation 賠償   dWi<U4  
compound interest 複利   yZ!~m3Q  
consignee 承銷人   Pl!E$   
consignment 寄銷   ePZ
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consignor 寄銷人   {Mj- $G"  
consolidated balance sheet 合併資產負債表   7NT0]j(w-  
consolidated profit and loss account 合併損益表   MLlvsa0  
consolidation 合併   GGo~39G  
construction cost 營建成本   (f^/KB=  
construction revenue 營建收入   JhjH_)  
contract 合同   </Y(4Xwf=  
control account 統制賬戶   c#CV5J\Kk3  
copyright 版權   (,ik:j  
corporation 公司   #'},/Lm@  
cost 成本   .N>*+U>>P  
cost accounting 成本會計   Pr>05lg  
cost of labour 勞工成本  
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cost of production 生產成本   r`"T{o\e   
cost of manufacture 製造成本   wd32q7lGo1  
cost of sales 銷貨成本   GqNOWK2O  
cost price 成本價格   00'SceL=`  
credit 貸方   p;'.7_1  
credit note 收款通知單   $m~&|s  
creditor 債權人   Xn?.O d(  
crossed check 橫線支票   l*]hUPJ  
current account 往來活期賬戶  
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current asset 流動資產   Aqmw#X  
current liability 流動負債   { `Z~T&}~T  
current profit and loss 本期損益   6$:Q]zR#'H  
debit 借方   h_ccE6]t  
debt 債務   R2?s NlF  
debtor 債務人   5M~+F"Hl  
deed 契據   F-b]>3r  
deferred assets 遞延資產   LLT6*up$  
deferred liabilities 遞延負債   [&4+ <Nl'  
delivery 交貨   XkkzY5rxOc  
delivery expense 送貨費   KQb&7k.  
delivery order 出貨單   %o4v } mzV  
demand draft 即期匯票   t2vm&jk  
demand note 即期票據   2}XRqa.|  
demurrage charge 延期費   U}DE9e{/!  
deposit 存款   k
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deposit slip 存款單   `L 1+j  
depreciation 折舊   Y'm;xA  
direct cost 直接成本   &*'^
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direct labour 直接人工   )+'=Zvgej=  
director 董事   KM)f~^  
discount 折扣   g 8uq6U  
discount on purchase 進貨折扣   vf@j d}?  
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