[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。   SI8%M=P>  
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acceptance 承兌   [{X^c.8G)  
account 賬戶   S~Id5T:,  
accountant 會計員   rSYi<ku  
accounting 會計   hxS 6:5Uc  
accounting system 會計制度   z'`y,8Y1l  
accounts payable 應付賬款   4WB-Ec  
accounts receivable 應收賬款   6[]]Y,Y  
accumulated profits 累積利益   `ImE% r!  
adjusting entry ?#123;整記錄   "H XYNS>  
adjustment ?#123;整   TFcT3]R[rL  
administration expense 管理費用   D0N9Ksq  
advances 預付   V"!G2&  
advertising expense 廣告費   \Y}3cE  
agency 代理   A7c/N=Cp^  
agent 代理人   72veLB  
agreement 契約   P<K){V  
allotments 分配數   n k2om$nN  
allowance 津貼   *x)8fAr  
amalgamation 合併   m5Tr-w$QY  
amortization 攤銷   $u/E\l  
amortized cost 應攤成本   03j]d&P%d  
annuities 年金   w
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applied cost 已分配成本   P<fnLQ9  
applied expense 已分配費用   'u` .P: u?  
applied manufacturing expense 己分配製造費用   > 0< )=  
apportioned charge 攤派費用   %2V-~.Ro6  
appreciation 漲價   M,5"b+mX[~  
article of association 公司章程   b2@VxdFN  
assessment 課稅   0 dh=fcb  
assets 資產   cr;g5C V  
attorney fee 律師費   Sc7U|s  
audit 審計   #);[mW{F  
auditor 審計員   Dk5Zh+^  
average 平均數   LbtX0^  
average cost 平均成本   0 &GRPu27  
bad debt 壞賬   "U\JV)N  
balance 餘額   ,<:!NF9  
balance sheet 資產負債表   |T{C,"9y  
bank account 銀行賬戶  
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bank balance 銀行結存   eX_D/25 $  
bank charge 銀行手續費   ^V%rag  
bank deposit 銀行存款   kapC%/6"  
bank discount 銀行貼現   N D<HXO  
bank draft 銀行匯票   4ikdM/  
bank loan 銀行借款   RyRpl*^
 
bank overdraft 銀行透支   jzK5-;b  
bankers acceptance 銀行承兌  
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bankruptcy 破產   (|d34D OJ  
bearer 持票人   X=C1/4wU  
beneficiary 受益人   zB? V_aT  
bequest 遺產   R=Tqj,6  
bill 票據   F_bF  
bill of exchange 匯票   HV/cc"  
bill of lading 提單   *|_"W+JC  
bills discounted 貼現票據   j w* IO  
bills payable 應付票據   7n90f2"m  
bills receivable 應收票據   {-A^g!jT&  
board of directors 董事會    l$hJE;n  
bonds 債券   >Yt/]ta4+  
bonus 紅利   ;=? ~ -_  
book value 賬面價值   cJgBI(S5  
bookkeeper 簿記員   Skz|*n| eY  
bookkeeping 簿記   s :`8ZBz~  
branch office general ledger 支店往來賬戶   z]3 `*/B  
broker 經紀人   Erk?} E  
brought down 接前   $x6$*K(F  
brought forward 接上頁   kPjd_8z2n  
budget 預算   ]qB:PtX  
by-product 副產品   +`uY]Q,O  
by-product sales 副產品銷售   >{ me  
capital 股本   +w8R!jdA  
capital income 資本收益   VtOZ%h[#  
capital outlay 資本支出   'q * Bdx  
capital stock 股本   +-B^Z On  
capital stock certificate 股票   dCu'>G\bP  
carried down 移後   Ez{MU@Fk  
carried forward 移下頁   *UW=M
dt  
cash 現金   Ix|~f1*%  
cash account 現金賬戶   ?`[NFqv_]  
cash in bank 存銀行現金   [Ei1~n)o  
cash on delivery 交貨收款   VB<Jf'NU  
cash on hand 庫存現金   ESoAzo,u  
cash payment 現金支付   f+.T^e
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cash purchase 現購   OMk5{-8B  
cash sale 現沽   wC-Rr^q  
cashier 出?#123;員   ;# MB7A  
cashiers check 本票   H[b}k
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certificate of deposit 存款單折   U}$DhA"r"  
certificate of indebtedness 借據   !Oi~:Pp  
certified check 保付支票   z>R#H/h+  
certified public accountant 會計師   :SV>+EDY   
charges 費用   "g+z !4b#  
charge for remittances 匯水手續費   I\| N  
charter 營業執照   A?Wk wf  
chartered accountant 會計師   C>Is1i^9  
chattles 動產   ",>H(wJ8  
check 支票   .qob_dRA  
che stub 支票存根   h3gWOU  
closed account 己結清賬戶   8q )=  
closing 結算   71C42=AU  
closing entries 結賬紀錄   YwcPX`eg  
closing stock 期末存貨    _ q(Q  
closing the book 結賬   6x=Y
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columnar journal 多欄日記賬    U.T|   
combination 聯合   H.G!A6bd  
commission 佣金   I^Z8PEc+  
commodity 商品   8e0."o.6  
common stock 普通股   2u?zO7W)-L  
company 公司   ;W:6{9m ze  
compensation 賠償   ^Y{D^\},  
compound interest 複利   ^nVl (^{  
consignee 承銷人   (Vg}Hh?p  
consignment 寄銷   EC<b3  
consignor 寄銷人   tZ2e!<C  
consolidated balance sheet 合併資產負債表   oPKXZU(c  
consolidated profit and loss account 合併損益表   9SMiJad<  
consolidation 合併   CVXytS?@x  
construction cost 營建成本   KjB/.4lLq  
construction revenue 營建收入   vw<K}z  
contract 合同   2q}..  
control account 統制賬戶   mDFlz1J,e  
copyright 版權   8&V_$+U  
corporation 公司   ;7Oi!BC  
cost 成本   kcB+
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cost accounting 成本會計   TOLl@p]lU  
cost of labour 勞工成本   d77r9  
cost of production 生產成本   6k?`:QK/sl  
cost of manufacture 製造成本   j[6Raf/(n  
cost of sales 銷貨成本   dRvin[R8  
cost price 成本價格   mCKk*5ws5"  
credit 貸方   si(;y](  
credit note 收款通知單   8O1K[sEjui  
creditor 債權人   6ri\>QrF  
crossed check 橫線支票   zGc(Ef5`M6  
current account 往來活期賬戶   Hoz56y  
current asset 流動資產   GbU@BN+_  
current liability 流動負債  
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current profit and loss 本期損益   "Mmf6hu  
debit 借方   cjUL
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debt 債務   #G3N(wV3  
debtor 債務人   |d
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deed 契據   |Y_ -  
deferred assets 遞延資產   pw'wWZE'  
deferred liabilities 遞延負債   :6;e\
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delivery 交貨   DlE_W +F  
delivery expense 送貨費   &~5=K  
delivery order 出貨單   ZI ?W5ISdg  
demand draft 即期匯票   PI5j"u UO  
demand note 即期票據   u@FsLHn  
demurrage charge 延期費   xk~Nmb}  
deposit 存款   o4=Yu7L  
deposit slip 存款單   hv)7H)|l~]  
depreciation 折舊   #WE]`zd  
direct cost 直接成本   ;)!"Ty|  
direct labour 直接人工   \Mi#{0f+q  
director 董事   u}H$-$ jE  
discount 折扣   +lO'wa7|3  
discount on purchase 進貨折扣   VGH/X.NJ  
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