[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。   b 8>q;  
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acceptance 承兌   y`4{!CEyLW  
account 賬戶   bMsECA&  
accountant 會計員   {|z#70  
accounting 會計   H#35@HF*o  
accounting system 會計制度   _m Xs4  
accounts payable 應付賬款   Zb."*zL  
accounts receivable 應收賬款   Rv,82iEKs  
accumulated profits 累積利益   sm1;MF]/u  
adjusting entry ?#123;整記錄   6JSY56v  
adjustment ?#123;整   dXl]Pe|v  
administration expense 管理費用   T'.[F  
advances 預付   #:#Dz.$L  
advertising expense 廣告費   ur6e&bTp  
agency 代理   cJ . 7Mt  
agent 代理人   \QGa4_#  
agreement 契約   wZjlHe  
allotments 分配數   oCVku:.  
allowance 津貼   34z+INkX  
amalgamation 合併   @TysXx  
amortization 攤銷   P[FV2R~  
amortized cost 應攤成本   }%$OU =T  
annuities 年金   ys%zlbj[  
applied cost 已分配成本   =p q:m  
applied expense 已分配費用   \]8VwsP  
applied manufacturing expense 己分配製造費用   ox[ .)v  
apportioned charge 攤派費用   /g@^H/DO  
appreciation 漲價   ePEe?o4;  
article of association 公司章程   paWxanSt  
assessment 課稅   0Gsu  
assets 資產   H-
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attorney fee 律師費   BxdX WO  
audit 審計   P$ucL~r  
auditor 審計員   =WK04\H  
average 平均數   Q_]~0PoH  
average cost 平均成本   &RW`W)
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bad debt 壞賬   #Ao !>qCE  
balance 餘額   hm\\'_u  
balance sheet 資產負債表   cKjRF6w  
bank account 銀行賬戶   KQ{
Lt?S  
bank balance 銀行結存   g
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bank charge 銀行手續費   V&*D~Jq  
bank deposit 銀行存款   BSgTde|3y  
bank discount 銀行貼現   [jrq z
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bank draft 銀行匯票   $7NCb7%/L  
bank loan 銀行借款   `\N]wlB2/b  
bank overdraft 銀行透支   3z3_7XI  
bankers acceptance 銀行承兌   Nqcp1J"  
bankruptcy 破產   mb1V u  
bearer 持票人   E(4w5=8TI  
beneficiary 受益人   b7Oj<!Wo`  
bequest 遺產   w"8V0z  
bill 票據   =K(Jq Sw+M  
bill of exchange 匯票   *5D3vB*S  
bill of lading 提單   f*m[|0qI<X  
bills discounted 貼現票據   _TUm$#@Y`  
bills payable 應付票據   Svw<XJ   
bills receivable 應收票據   dZ]Rqr _!  
board of directors 董事會   !9]d|8!  
bonds 債券   3-|3`(  
bonus 紅利   `/4:I  
book value 賬面價值   dJD(\a>r.u  
bookkeeper 簿記員    hw=GR_,  
bookkeeping 簿記   1nI^-aQ3  
branch office general ledger 支店往來賬戶   >c~RI7uu  
broker 經紀人   S6sq#kcH  
brought down 接前   o
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brought forward 接上頁   E\M-k\cSj  
budget 預算   cWa)#:JOV  
by-product 副產品   PeTA$Yl  
by-product sales 副產品銷售   Y#HI;Y^RP  
capital 股本   HBiBv-=,  
capital income 資本收益   aG{$I
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capital outlay 資本支出   KX4],B5 +  
capital stock 股本   ss iokLE  
capital stock certificate 股票   `1+F, &e  
carried down 移後   I ~$1Lu`~  
carried forward 移下頁   6F|j(LB  
cash 現金   LFf`K)q  
cash account 現金賬戶   Ig \#f
  
cash in bank 存銀行現金   wCCV2tk  
cash on delivery 交貨收款   +Xy*?5E;C  
cash on hand 庫存現金   0*F}o)n/m  
cash payment 現金支付   7L3ik;>  
cash purchase 現購   )9L/sKz  
cash sale 現沽   S6D^3n  
cashier 出?#123;員   `u XQ z7
 
cashiers check 本票   %J~WC$=Qv  
certificate of deposit 存款單折   27A!\pn  
certificate of indebtedness 借據   rHz||jjU  
certified check 保付支票   _}gtcyx  
certified public accountant 會計師   ig+4S[L~n  
charges 費用   x#H 3=YD*  
charge for remittances 匯水手續費   eQDX:b 
 
charter 營業執照    P_Hv%g  
chartered accountant 會計師   _[h8P9YI4  
chattles 動產   0-d>I@j  
check 支票   UE"GJt`I  
che stub 支票存根   zpjqEEY;  
closed account 己結清賬戶   Log|%P\  
closing 結算   IV`%V+ f  
closing entries 結賬紀錄   1AD]v<M  
closing stock 期末存貨   ej(ikj ~j  
closing the book 結賬   rcN 9.1  
columnar journal 多欄日記賬   z(13~38+  
combination 聯合   & E}mX]t  
commission 佣金   L.'}e{ldW  
commodity 商品   e'9r"<>i  
common stock 普通股   =E*Gb[r_7  
company 公司   BS1A
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compensation 賠償   c&nh>oN  
compound interest 複利   ,,4 GNbBC  
consignee 承銷人   quxdG>8  
consignment 寄銷   cr;`Tl~}s  
consignor 寄銷人   ^Q}eatEn  
consolidated balance sheet 合併資產負債表   }6u2*(TmD  
consolidated profit and loss account 合併損益表   ;2xO`[#  
consolidation 合併   PoSpkJH  
construction cost 營建成本   EnVuD 9  
construction revenue 營建收入   Rl~T$ Ey  
contract 合同   +9;2xya2  
control account 統制賬戶   }^kL|qmjR  
copyright 版權   Cb;WZ3HR  
corporation 公司   3G}AH E4  
cost 成本   aM3gRp51cj  
cost accounting 成本會計   wq!iV |  
cost of labour 勞工成本   jM)C4ii.-$  
cost of production 生產成本   '@nbqM  
cost of manufacture 製造成本   4,p;Km&  
cost of sales 銷貨成本   rf&M!d}!  
cost price 成本價格   ;q>9W,jy  
credit 貸方   J @IS\9O  
credit note 收款通知單   D<$Xy
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creditor 債權人   $A_]:qI2  
crossed check 橫線支票   V9NTs8LKc  
current account 往來活期賬戶   xg@NQI@7   
current asset 流動資產   }iB|sl2J  
current liability 流動負債   ]e?x# <S  
current profit and loss 本期損益   _QOZsEe  
debit 借方   EbNd=Z'J  
debt 債務   JYb}Zw;  
debtor 債務人   8jlL
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deed 契據   _i0kc,*C\  
deferred assets 遞延資產   )RgGcHT @  
deferred liabilities 遞延負債   s@
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delivery 交貨   >o,^b\  
delivery expense 送貨費   bpAv1udX-W  
delivery order 出貨單   q'[}9e`Q  
demand draft 即期匯票   O*6n$dUj3  
demand note 即期票據   2S[-$9  
demurrage charge 延期費   K>:]Bx#F7  
deposit 存款   }n:?7  
deposit slip 存款單   OPJ: XbG  
depreciation 折舊   hB;
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direct cost 直接成本   Hy:V`>  
direct labour 直接人工   &C<yfRDu  
director 董事   {y=W6uP  
discount 折扣   0fXL
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discount on purchase 進貨折扣   [( kB 5 a  
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