[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。   RxE.t[  
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acceptance 承兌   5t,X;  
account 賬戶   l:+$Ks  
accountant 會計員   BG8`B'i  
accounting 會計   Hxx]q+DAS  
accounting system 會計制度   #.
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accounts payable 應付賬款   Q9Vj8JO"{  
accounts receivable 應收賬款    WH_ W:  
accumulated profits 累積利益    az[#q  
adjusting entry ?#123;整記錄   *?pnTQs^  
adjustment ?#123;整   0TaN#  
administration expense 管理費用   = N^Ec[u(l  
advances 預付   ^'p!#\T;H  
advertising expense 廣告費   "*LQr~k~}  
agency 代理   =Eb$rc)
 
agent 代理人   WP{U9YF2  
agreement 契約   }g& KT!r  
allotments 分配數   4_
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allowance 津貼   u7SC_3R  
amalgamation 合併   uD\rmO{  
amortization 攤銷   I7HGV(  
amortized cost 應攤成本   2f6BZ8H+Z  
annuities 年金   I;9C":'#  
applied cost 已分配成本   26}fB  
applied expense 已分配費用   >d(:XP6J  
applied manufacturing expense 己分配製造費用   PqMu2 e  
apportioned charge 攤派費用   /r8sL)D+  
appreciation 漲價   E/<n"'0ek  
article of association 公司章程   seVT|z  
assessment 課稅   PJT$9f~3;.  
assets 資產   pVM1%n:#  
attorney fee 律師費   R*?!xDJ  
audit 審計   m.FN ttkM  
auditor 審計員   N;a'`l  
average 平均數   \D1@UyE  
average cost 平均成本   %]1te*_  
bad debt 壞賬   yeam-8  
balance 餘額   RivhEc1h%  
balance sheet 資產負債表   .kTOG'K\e  
bank account 銀行賬戶   A;k#8&;  
bank balance 銀行結存   55ft,a  
bank charge 銀行手續費   9g|99Z  
bank deposit 銀行存款   T
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bank discount 銀行貼現   MDZPp;\)  
bank draft 銀行匯票   < lUpvr  
bank loan 銀行借款   TK0WfWch  
bank overdraft 銀行透支   ,/qY 9eh  
bankers acceptance 銀行承兌   .Fx3WryF  
bankruptcy 破產   :`>tCYy;  
bearer 持票人   p +nh]  
beneficiary 受益人    A"1%E.1  
bequest 遺產   O^q~dda  
bill 票據   yg4#,4---b  
bill of exchange 匯票   8|nc($}~  
bill of lading 提單   /A+5q\8G  
bills discounted 貼現票據   yMD3h$w3a  
bills payable 應付票據   N_G84wxx  
bills receivable 應收票據   T oT('  
board of directors 董事會   T7-yZSw-m  
bonds 債券   =?_:h`}  
bonus 紅利   :2V|(:^'  
book value 賬面價值   5LZs_%#  
bookkeeper 簿記員   2Da0*xn{  
bookkeeping 簿記   ^%m{yf#  
branch office general ledger 支店往來賬戶   4|4 *rhwp  
broker 經紀人   v4K! BW  
brought down 接前   q8uq%wf  
brought forward 接上頁   Dk&(QajL  
budget 預算   7jHrLsB  
by-product 副產品   =q>lP+  
by-product sales 副產品銷售   G.$KP  
capital 股本   JmeE}:5lpj  
capital income 資本收益   a|(|!=  
capital outlay 資本支出   A H=%6oT2  
capital stock 股本   / U!xh3  
capital stock certificate 股票   I2-ue 63 ?  
carried down 移後   qL <@PC.5  
carried forward 移下頁  
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cash 現金   VrWQ]L  
cash account 現金賬戶   `l6OQdB3W  
cash in bank 存銀行現金   {?q`9[Z  
cash on delivery 交貨收款   TRJTJM_k  
cash on hand 庫存現金   H?FiZy*[Y  
cash payment 現金支付   a^\F9^j  
cash purchase 現購   pNZ3vTs6  
cash sale 現沽   ,tDLpnB@;  
cashier 出?#123;員   ;$8ptB.  
cashiers check 本票   R;fev 1mE  
certificate of deposit 存款單折   &gr  T@  
certificate of indebtedness 借據   H/k]u)Gtv  
certified check 保付支票   x iz+R9p  
certified public accountant 會計師   q(csZ\e=  
charges 費用   zqURnsJ  
charge for remittances 匯水手續費   NJmx(!Xsh  
charter 營業執照   j&U7xv  
chartered accountant 會計師   SrGJ#K&%  
chattles 動產   |`pBI0Sjo  
check 支票   hTWZIW@  
che stub 支票存根   kd_!S[  
closed account 己結清賬戶   `gF`Sgz  
closing 結算   6,|>;,U7  
closing entries 結賬紀錄   feH&Ug4?G  
closing stock 期末存貨   n*i&o;5  
closing the book 結賬   =M9R~J!  
columnar journal 多欄日記賬   8k)*f+1o  
combination 聯合   EQk omjv  
commission 佣金   t,'J%)j  
commodity 商品   X"mPRnE330  
common stock 普通股   JG&E"j#q  
company 公司   I Wm@pfC+g  
compensation 賠償   & P %#  
compound interest 複利   ^hr# 1  
consignee 承銷人   ^uphpABpD  
consignment 寄銷   e@]m@
 
consignor 寄銷人   J`C 2}$ ~  
consolidated balance sheet 合併資產負債表   s&+`>  
consolidated profit and loss account 合併損益表   TXT<6(  
consolidation 合併   :4x6dYNU  
construction cost 營建成本   ?"T!<L  
construction revenue 營建收入   W$X r:RU  
contract 合同   P[$idRS&  
control account 統制賬戶   w~+\Mfz  
copyright 版權   *3OlWnZ?  
corporation 公司   OoRg:"9{#  
cost 成本   @P>>:002/  
cost accounting 成本會計   mkPqxzxbrL  
cost of labour 勞工成本   vO53?vN[m9  
cost of production 生產成本   ^UhqV"[7k  
cost of manufacture 製造成本   >wL!`:c'"  
cost of sales 銷貨成本   `:R9M+ OX  
cost price 成本價格   I[gPW7&S@  
credit 貸方   O*lIZ,!n  
credit note 收款通知單   s<Nw)Ynw  
creditor 債權人   dd;rnev+  
crossed check 橫線支票   LOu9#w"  
current account 往來活期賬戶   ,\1Rf
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current asset 流動資產   1(*+_TvZ  
current liability 流動負債   %rf6>  
current profit and loss 本期損益   Jt0/*^'  
debit 借方   C-@M|K9A'  
debt 債務   L?P[{Ohh/  
debtor 債務人   MtgY `p  
deed 契據   4~&X]/_'  
deferred assets 遞延資產   pIug$Ke_%  
deferred liabilities 遞延負債   |}:q@]dC#  
delivery 交貨   1}SON4U  
delivery expense 送貨費   6' \M:'<0e  
delivery order 出貨單   3RI6+Cgmn  
demand draft 即期匯票   I2NMn5>  
demand note 即期票據   ]/3!t=La  
demurrage charge 延期費   EP<{3
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deposit 存款   A[`c+&  
deposit slip 存款單   -UAMHd}4  
depreciation 折舊   8Fbt >-N<\  
direct cost 直接成本   wr(*RI"  
direct labour 直接人工   =Lb(N61  
director 董事   qlg.\H:W~  
discount 折扣   sFvYCRw /  
discount on purchase 進貨折扣   'P
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