[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。   mfI[9G  
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acceptance 承兌   fJ.=,9:<  
account 賬戶   :KvZP:T  
accountant 會計員   N?{Zrff2"O  
accounting 會計   aC1 xt(  
accounting system 會計制度   @q<h.#9  
accounts payable 應付賬款   faLfdUimJ  
accounts receivable 應收賬款   #S/~1{  
accumulated profits 累積利益   j -o  
adjusting entry ?#123;整記錄   cwaR#-#  
adjustment ?#123;整   y@*4*4
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administration expense 管理費用   um]*nXIr  
advances 預付   jWxa [>  
advertising expense 廣告費   2N &B  
agency 代理   Et* LbU  
agent 代理人   E#m^.B-}  
agreement 契約   E{JTy{z-  
allotments 分配數   9m>L\&\_e  
allowance 津貼   st"@kHQ3  
amalgamation 合併   teDRX13=;  
amortization 攤銷   wjX0r7^@  
amortized cost 應攤成本   ._x"b5C  
annuities 年金   sOWP0xY  
applied cost 已分配成本   F'{T[MA  
applied expense 已分配費用   7eM6 B#rI  
applied manufacturing expense 己分配製造費用   i`CNgScF>  
apportioned charge 攤派費用   7SkW!5  
appreciation 漲價   0W6='7  
article of association 公司章程   x?{l<m
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assessment 課稅   rS\mFt X  
assets 資產   u]
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attorney fee 律師費   >/C,1}p[  
audit 審計   M-QQ  
auditor 審計員   e'npa*.e  
average 平均數   Gv)*[7  
average cost 平均成本   0[ n;ZL~  
bad debt 壞賬   t9W*N\  
balance 餘額   Aj\m57e,6  
balance sheet 資產負債表   ,82?kky  
bank account 銀行賬戶   ?j!/Hc/b4  
bank balance 銀行結存   C\C*@9=&x  
bank charge 銀行手續費   :WH0=Bieh  
bank deposit 銀行存款   ;2 BPEo>z9  
bank discount 銀行貼現   QB*AQ5-  
bank draft 銀行匯票   =hh,yi  
bank loan 銀行借款   q,Nqv[va  
bank overdraft 銀行透支   ='eQh\T)  
bankers acceptance 銀行承兌   9 WoTo ,q  
bankruptcy 破產   /6N!$*8  
bearer 持票人   %tkL<e  
beneficiary 受益人   K^AIqL8  
bequest 遺產   S
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bill 票據   3=L5Y/  
bill of exchange 匯票   zBrqh9%8e  
bill of lading 提單   EJ:2]!O  
bills discounted 貼現票據   gavf$be  
bills payable 應付票據   }`$({\^w  
bills receivable 應收票據   ![%:X)?  
board of directors 董事會   1@]gBv<  
bonds 債券   ,tFLx#e#  
bonus 紅利   Q?m= a0g  
book value 賬面價值   ]ao%9:P;  
bookkeeper 簿記員   F*B^#AZg  
bookkeeping 簿記   m<4tH5};d  
branch office general ledger 支店往來賬戶   Wc## .qU  
broker 經紀人   [QT H~  
brought down 接前   P'5Q}7  
brought forward 接上頁   \xZ6+xZd1  
budget 預算   >Cr'dKZ}  
by-product 副產品   ~m7?:(/lb  
by-product sales 副產品銷售   pEGHW;  
capital 股本   ~ln96*)M;  
capital income 資本收益   j=b-Y  
capital outlay 資本支出   R^4 j0L  
capital stock 股本   9;pD0h|  
capital stock certificate 股票   $xj> j  
carried down 移後   A}
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carried forward 移下頁   Q S.w#"X[  
cash 現金   K&vqk/JW1  
cash account 現金賬戶   qZ +^ND(I  
cash in bank 存銀行現金   :"oUnBY%  
cash on delivery 交貨收款   n<7R6)j6  
cash on hand 庫存現金   O#D N3yu?  
cash payment 現金支付   +@C|u'  
cash purchase 現購    A,|lDsvM  
cash sale 現沽   $k3l[@;hE  
cashier 出?#123;員   ZEU /6.  
cashiers check 本票   5./(n7d_  
certificate of deposit 存款單折   z 4`H<Pn  
certificate of indebtedness 借據   5l(NX  
certified check 保付支票  
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certified public accountant 會計師   uQg&A`4  
charges 費用   yy3-Xu4   
charge for remittances 匯水手續費   O>L 5 dP  
charter 營業執照   ulnlRx  
chartered accountant 會計師   :.EVvuXI  
chattles 動產   w=75?3c7F  
check 支票   c3aF lxW  
che stub 支票存根   VbzW4J_  
closed account 己結清賬戶   L[:b\O/p,  
closing 結算   _NJq%-,'  
closing entries 結賬紀錄   SA16Ng  
closing stock 期末存貨   )h?Pz1-W1  
closing the book 結賬   PP)-g0^@  
columnar journal 多欄日記賬   DWRq \`P  
combination 聯合   mo3HUXf}8  
commission 佣金   _"%-=^_  
commodity 商品   vwQ6=  
common stock 普通股  
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company 公司   '&$xLZ8  
compensation 賠償   ~~'UQnUN4  
compound interest 複利   t1tZ
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consignee 承銷人   okZDxg`6  
consignment 寄銷   iPPW_Q9x  
consignor 寄銷人   y\
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consolidated balance sheet 合併資產負債表   g>O O '}lF  
consolidated profit and loss account 合併損益表   :CAbGs:56  
consolidation 合併   n~NOqvT <  
construction cost 營建成本   ]p2M!N,?  
construction revenue 營建收入   VZArdXTP  
contract 合同   ENi@R\
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control account 統制賬戶   7Z<ba^
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copyright 版權   ^8yhx-mgb  
corporation 公司   Jk!*j  
cost 成本   Ui`Z>,0sFi  
cost accounting 成本會計   r|tTDKGQ  
cost of labour 勞工成本   iv/!c Mb  
cost of production 生產成本   sC.aT(meJ  
cost of manufacture 製造成本   ,2YkQ/>  
cost of sales 銷貨成本   yqw#= fy  
cost price 成本價格   +MfdZD  
credit 貸方   $NtbI:e{  
credit note 收款通知單   m:7$"oq|  
creditor 債權人   2=6}! Y  
crossed check 橫線支票   5L}qL?S`x|  
current account 往來活期賬戶   \We\*7^E  
current asset 流動資產   (E*eq-8  
current liability 流動負債   vA*Ud;%R  
current profit and loss 本期損益   Y &Sk/8  
debit 借方   O:Fnxp5@  
debt 債務   ?x(]U+  
debtor 債務人   j[fVF3v  
deed 契據   (hn@+hc  
deferred assets 遞延資產   crt )}L8-  
deferred liabilities 遞延負債   g= ql 3N  
delivery 交貨   $i+ 1a0%n  
delivery expense 送貨費    Wb/q&o  
delivery order 出貨單   U]Vu8 $W  
demand draft 即期匯票   -&u2C}4s  
demand note 即期票據   F`$V H^%V  
demurrage charge 延期費   <I{)p;u1  
deposit 存款   f@%H"8w!  
deposit slip 存款單   %!G]H   
depreciation 折舊   a;Q.R  
direct cost 直接成本   :i&ZMH,O  
direct labour 直接人工   q7 ;TdQ  
director 董事   y-TS?5Dr]  
discount 折扣   32r2<QrX  
discount on purchase 進貨折扣   ESl-k2  
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