[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。   M\&~D md  
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acceptance 承兌   N::;J   
account 賬戶   1aE/_  
accountant 會計員   XV>6;!=E  
accounting 會計   &EPEpN R  
accounting system 會計制度   EVFfXv^  
accounts payable 應付賬款   {yHfE,  
accounts receivable 應收賬款   |pqpF?h5|  
accumulated profits 累積利益   ~@8d[T b  
adjusting entry ?#123;整記錄   ?/(K7>`  
adjustment ?#123;整   }gW/heUE  
administration expense 管理費用   .6NSt  
advances 預付   %SGO"*_  
advertising expense 廣告費   <.b$ gX  
agency 代理   {*<C!Qg  
agent 代理人   *u/|NU&X  
agreement 契約   3ms/v:\  
allotments 分配數   Wts{tb  
allowance 津貼   Wu( 8G  
amalgamation 合併   #!jRY!2Vt  
amortization 攤銷   Ij1]GZ`A(  
amortized cost 應攤成本   }i&dZTBGW  
annuities 年金   )VMBo6:+  
applied cost 已分配成本   :dN35Y]a  
applied expense 已分配費用   rcx;3Vne  
applied manufacturing expense 己分配製造費用   V|\A?   
apportioned charge 攤派費用   -]\E}Ti  
appreciation 漲價   3 :joSQa  
article of association 公司章程   {(}w4.!  
assessment 課稅   Y@H,Lk  
assets 資產   kA%OF*%|6  
attorney fee 律師費   :ECK $Cu  
audit 審計   Y-q@~vZ]  
auditor 審計員   \'+{X(]  
average 平均數   gAA %x7  
average cost 平均成本   ; axaZV  
bad debt 壞賬   V-;nj,.mY  
balance 餘額   #)A?PO2  
balance sheet 資產負債表   -ouJf}#R  
bank account 銀行賬戶   tH,K\v`f  
bank balance 銀行結存   yp{F8V 8  
bank charge 銀行手續費   s.;KVy,=Bu  
bank deposit 銀行存款   cm@oun  
bank discount 銀行貼現   #)mkD4  
bank draft 銀行匯票   M.:@<S  
bank loan 銀行借款   m0\"C-Bk  
bank overdraft 銀行透支   RO$@>vL  
bankers acceptance 銀行承兌   4 uy@ {  
bankruptcy 破產   @@/'b'  
bearer 持票人   4zqE?$HM'  
beneficiary 受益人   {<}I9D5  
bequest 遺產   r(1pvcWY-  
bill 票據   vQYfoam;  
bill of exchange 匯票   #4_O;]{'  
bill of lading 提單   |<3Q+EB^  
bills discounted 貼現票據   rfX F 01I  
bills payable 應付票據   2x`xyR_Q.R  
bills receivable 應收票據   Wqs.oh  
board of directors 董事會   a&s"#j  
bonds 債券   Fm$n@RbX  
bonus 紅利   )/WA)fWkT  
book value 賬面價值   ccN&h  
bookkeeper 簿記員   jO &f* rxN  
bookkeeping 簿記   ADyNNMcx  
branch office general ledger 支店往來賬戶   bpF@}#fT  
broker 經紀人   Tc3ih~LvG  
brought down 接前   Og$eQS  
brought forward 接上頁   1x\W521  
budget 預算   ;%rs{XO9  
by-product 副產品   Ife,h s  
by-product sales 副產品銷售   [Yx-l;78  
capital 股本   >OKS/(I0  
capital income 資本收益   *]:G7SW{  
capital outlay 資本支出   D2TXOPH  
capital stock 股本   G{:af:5Fo  
capital stock certificate 股票   n$hqNsM  
carried down 移後   RRI>bh]  
carried forward 移下頁   !QQ<Ai!E  
cash 現金   U-~* 5Dd  
cash account 現金賬戶   o^_W$4Fc  
cash in bank 存銀行現金   0K$WSGB?6j  
cash on delivery 交貨收款   ^;)SFmjg%  
cash on hand 庫存現金   igRDt{}  
cash payment 現金支付   dS3>q<J*a  
cash purchase 現購   nz&b5Xb2  
cash sale 現沽   UPVO~hB;  
cashier 出?#123;員   kKxL04  
cashiers check 本票   KMpDlit  
certificate of deposit 存款單折   cy
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certificate of indebtedness 借據   <nOuyGIZ  
certified check 保付支票   r>@ B+Xi  
certified public accountant 會計師   ]s*[Lib  
charges 費用   ~4=]%XYz  
charge for remittances 匯水手續費    EbBv}9g  
charter 營業執照   ^^4K/XBve  
chartered accountant 會計師   ^B<PD]  
chattles 動產   (:&&;]sI  
check 支票   u-%r~ }  
che stub 支票存根   {
hvQ<7b  
closed account 己結清賬戶   d6t)gG*5  
closing 結算   V(lK`dY  
closing entries 結賬紀錄   u:Af
HZ  
closing stock 期末存貨   %67G]?EXB  
closing the book 結賬   RR~sEUCo{  
columnar journal 多欄日記賬   k lP{yxU'n  
combination 聯合   oN&rq6eN  
commission 佣金   jlRl2 #"  
commodity 商品   uGuc._}=  
common stock 普通股   :>tF_6
 
company 公司   i_[ HcgT-  
compensation 賠償   7GBZA=J  
compound interest 複利   tf$PaA  
consignee 承銷人   [0%yJH  
consignment 寄銷   r+[#%%}ea  
consignor 寄銷人   {dy` %It  
consolidated balance sheet 合併資產負債表   "%.|n|  
consolidated profit and loss account 合併損益表   Zzw}sZ?8  
consolidation 合併   
4DQ07w  
construction cost 營建成本   r%g <hT 8  
construction revenue 營建收入   zx\.2<K
 
contract 合同   dT0^-XSY  
control account 統制賬戶   27Kc-rcB  
copyright 版權   YiIddQ  
corporation 公司   XJ f+Eh  
cost 成本   v{mv*`~nA\  
cost accounting 成本會計   ++Rdv0~  
cost of labour 勞工成本   vpeq:h  
cost of production 生產成本   x"(7t3xK  
cost of manufacture 製造成本   S\! a"0$  
cost of sales 銷貨成本   ;H7EB`  
cost price 成本價格   p<of<YU)  
credit 貸方   8~&F/C*  
credit note 收款通知單   K:>NGGY8r  
creditor 債權人   5}-)vsa`  
crossed check 橫線支票   CbTf"p
l  
current account 往來活期賬戶   _9Dn\=g  
current asset 流動資產   Ek"YM[  
current liability 流動負債   tIi!*u  
current profit and loss 本期損益   a-T*'F  
debit 借方   nu 4Pc  
debt 債務   T!m42EvIvE  
debtor 債務人   Q q`3S>  
deed 契據   ^#a#<8Jz  
deferred assets 遞延資產   ,X9hl J  
deferred liabilities 遞延負債   _/8_,9H  
delivery 交貨   2k.S[?)  
delivery expense 送貨費   17V\2=Io  
delivery order 出貨單   L"""\5Bn(  
demand draft 即期匯票   / p"U  
demand note 即期票據   96.IuwL*.s  
demurrage charge 延期費   p&k0Rx0Q3  
deposit 存款   BlkSWW/  
deposit slip 存款單   bh=
\  
depreciation 折舊   M,b<B_$  
direct cost 直接成本   YYTO,4  
direct labour 直接人工   4u3 \xR?w6  
director 董事   t! 6\7Vm/  
discount 折扣   C!$Xv&"r  
discount on purchase 進貨折扣   #rhVzN-?)W  
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