[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。   (aY
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acceptance 承兌   u(zgKoF9A  
account 賬戶   :'DX M{  
accountant 會計員   ->ZP.7  
accounting 會計   -'c qepC{T  
accounting system 會計制度   ;Tbo \Wp9  
accounts payable 應付賬款   4QQt 0u0  
accounts receivable 應收賬款   | V(sCF  
accumulated profits 累積利益   
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adjusting entry ?#123;整記錄   X1w1 1Z7o  
adjustment ?#123;整   72$S'O%,0  
administration expense 管理費用   RZ
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advances 預付   6vNW)1{nn  
advertising expense 廣告費   [>NMuwtG  
agency 代理    ]j0+4w  
agent 代理人   .qE  
agreement 契約   =Ji[ ;wy@  
allotments 分配數   | 0ZJ[[2  
allowance 津貼   ]{=y8]7  
amalgamation 合併   mX|M]^_,z  
amortization 攤銷   wai3g-`  
amortized cost 應攤成本   pCkMm)2g!  
annuities 年金   /J^dzvH  
applied cost 已分配成本   xR-;,=J  
applied expense 已分配費用   ,OlS>>,  
applied manufacturing expense 己分配製造費用   <^nS%hXEr  
apportioned charge 攤派費用   sd4eG  
appreciation 漲價   B-g uz  
article of association 公司章程   k*_Gg  
assessment 課稅   POk5+^  
assets 資產   R\cx-h*  
attorney fee 律師費   Um/l{:S  
audit 審計   OK4r)  
auditor 審計員   bEF2-FO  
average 平均數   09McUR@  
average cost 平均成本   3^KR{N p  
bad debt 壞賬   9{(q[C5m  
balance 餘額   .?:#<=1  
balance sheet 資產負債表   i).Vu}W
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bank account 銀行賬戶   MO0t  
bank balance 銀行結存   f:3cV(mC  
bank charge 銀行手續費   \asn^V@"zz  
bank deposit 銀行存款   {zZ)JWM<w  
bank discount 銀行貼現   r]6+&K
  
bank draft 銀行匯票   ~ AWn 1vFc  
bank loan 銀行借款   KxErWP%  
bank overdraft 銀行透支   gjsks (x  
bankers acceptance 銀行承兌   6,4vs+(|\  
bankruptcy 破產   BqJ|l7+  
bearer 持票人   9'(^Coq  
beneficiary 受益人   HG /fp<[   
bequest 遺產   0J?443A Y  
bill 票據   `[$>S  
bill of exchange 匯票   pIR_2Eq  
bill of lading 提單   <f (z\pi1  
bills discounted 貼現票據   4wv0~T$;x  
bills payable 應付票據   J#:`'eEG  
bills receivable 應收票據   <LZ#A@]71  
board of directors 董事會   T0A=vh;S  
bonds 債券   $@s-OQ}  
bonus 紅利   XRV~yBIS  
book value 賬面價值   @D[+@N  
bookkeeper 簿記員   !L+b{  
bookkeeping 簿記   #[i3cn  
branch office general ledger 支店往來賬戶   <c5g-*V:  
broker 經紀人   DN%JT [7  
brought down 接前   !'!\>x$  
brought forward 接上頁   pj7al;  
budget 預算   ("(wap~<nD  
by-product 副產品   cGs&Kn;h  
by-product sales 副產品銷售   cRs\()W  
capital 股本   ^PC;fn,I  
capital income 資本收益   {li Q&AZ  
capital outlay 資本支出   w15a~\Qu  
capital stock 股本   TP| ogF?  
capital stock certificate 股票   x?rd9c
 
carried down 移後   zA?AX1%Wa  
carried forward 移下頁   +9]t]Vrw  
cash 現金   6W:]'L4!  
cash account 現金賬戶   ouyZh0G  
cash in bank 存銀行現金   z(,j)".  
cash on delivery 交貨收款   -+i7T^ @|  
cash on hand 庫存現金   Gv]94$'J9  
cash payment 現金支付   ]2ab~ gr  
cash purchase 現購   R'1j  
cash sale 現沽   Vx
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cashier 出?#123;員   'k}w|gNB  
cashiers check 本票   hKhad8  
certificate of deposit 存款單折   ^r<l#D,  
certificate of indebtedness 借據   v6wg,,T  
certified check 保付支票   8LF=l1=~  
certified public accountant 會計師   K}N~KDW R|  
charges 費用   OW6dK#CFt  
charge for remittances 匯水手續費   1fV)tvU$  
charter 營業執照   1}Guhayy  
chartered accountant 會計師   +t-_FbFh3D  
chattles 動產   NZG ^B/  
check 支票   jZ"j_=o@  
che stub 支票存根   N2|NYDQs  
closed account 己結清賬戶   ve"tbNL  
closing 結算   7'8G,|&:*  
closing entries 結賬紀錄   `c^">L  
closing stock 期末存貨   d~6UJ
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closing the book 結賬   w`<{   
columnar journal 多欄日記賬   *T}c{ /  
combination 聯合   uwi.Sg11  
commission 佣金   6uUzky  
commodity 商品   zRgGSxn  
common stock 普通股   7wY0JS$fz  
company 公司   1:yil9.\*  
compensation 賠償   xEq?[M  
compound interest 複利   pKLNBR|  
consignee 承銷人   dEI!r1~n  
consignment 寄銷   9:3`LY3wW  
consignor 寄銷人   (]?M=?0\  
consolidated balance sheet 合併資產負債表   ' Qlj"U  
consolidated profit and loss account 合併損益表   RH7!3ye  
consolidation 合併   7$Wbf4  
construction cost 營建成本   fGA#0/_`  
construction revenue 營建收入   .F%jbnKd_  
contract 合同   uT=5 zu  
control account 統制賬戶   A"qDc  
copyright 版權   "1 >w\21  
corporation 公司   ttB>PTg#  
cost 成本   U|QP]6v  
cost accounting 成本會計   ;gAL_/_  
cost of labour 勞工成本   WAtv4  
cost of production 生產成本   wi%ls8
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cost of manufacture 製造成本   !?J-Y  
cost of sales 銷貨成本   ?I+$KjE+  
cost price 成本價格   B>S>t5$  
credit 貸方   M+j*5wNy  
credit note 收款通知單   ] M#LB&Pe  
creditor 債權人   S{)K_x  
crossed check 橫線支票   uvR l`"Y  
current account 往來活期賬戶   p)z#%BY56  
current asset 流動資產   ={]POL\ A  
current liability 流動負債   sV0NDM0  
current profit and loss 本期損益   6Z=Qs=q  
debit 借方   Yi[MoYe/K  
debt 債務   De{ZQg)  
debtor 債務人   X f;
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deed 契據   +~P_o_M  
deferred assets 遞延資產   O0_RW`69  
deferred liabilities 遞延負債   zTPNQ0=|  
delivery 交貨   o9C#5%9  
delivery expense 送貨費   "j_cI-@6  
delivery order 出貨單   &sYxe:H  
demand draft 即期匯票   /2*BdE[yG  
demand note 即期票據   r=7!S8'  
demurrage charge 延期費   3xdJ<Lrq  
deposit 存款   k=d0%} `M(  
deposit slip 存款單   ^ rUq{  
depreciation 折舊   O'@[f{  
direct cost 直接成本   A>mk0P)~Q  
direct labour 直接人工   O.\\)8xA  
director 董事   Jk7 Am-.0  
discount 折扣   <u],R.S)  
discount on purchase 進貨折扣   (u='&ka  
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