[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。   E{Kc$,y  
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acceptance 承兌   d8)ps,  
account 賬戶   ,A$#gLyk<  
accountant 會計員   9<e%('@[  
accounting 會計   qjcPJ  
accounting system 會計制度   1g{-DIOmn  
accounts payable 應付賬款   Fjs:rZ#{  
accounts receivable 應收賬款   mp!S<m  
accumulated profits 累積利益   %>z4hH,  
adjusting entry ?#123;整記錄   h_( #U)z_3  
adjustment ?#123;整   $wr B5m?  
administration expense 管理費用   Qkvg 85  
advances 預付   gwA+%]  
advertising expense 廣告費   L:.z FW,  
agency 代理    Kl'u  
agent 代理人   9}[
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agreement 契約   G!u+~{g  
allotments 分配數   .83{NF  
allowance 津貼   bpr  
amalgamation 合併   R&-Vm3mc3  
amortization 攤銷   gNWTzz<[f>  
amortized cost 應攤成本   rexNsKRK_  
annuities 年金   vcmB)P-T`O  
applied cost 已分配成本   s|`ZV^R  
applied expense 已分配費用   #`HY"-7m_  
applied manufacturing expense 己分配製造費用   ~6Xr^An/Z  
apportioned charge 攤派費用   j`D% Wx_  
appreciation 漲價   mTj?W$+r  
article of association 公司章程   5LX%S.CW  
assessment 課稅   f}!Eu  
assets 資產   M+L8~BD@  
attorney fee 律師費   zao=}j?  
audit 審計   j;MQ_?"iN  
auditor 審計員   fi,h`mdT?  
average 平均數   n9%&HDl4  
average cost 平均成本   t@;r~Sb  
bad debt 壞賬   R<L<kChg  
balance 餘額   nOCCOTf  
balance sheet 資產負債表   x+;a2yE~  
bank account 銀行賬戶   .eHOG]H  
bank balance 銀行結存   ^.p d'  
bank charge 銀行手續費   pBxyq"z  
bank deposit 銀行存款   m ]h<y  
bank discount 銀行貼現   {@&%Bq*&  
bank draft 銀行匯票   8Y,imj\(v  
bank loan 銀行借款   uxOeD%Z>  
bank overdraft 銀行透支   vTl7x  
bankers acceptance 銀行承兌   JW}
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bankruptcy 破產   [S_qi,  
bearer 持票人   9 WO|g[Y3  
beneficiary 受益人    Tb[1\  
bequest 遺產   >Y6 iLQ$X  
bill 票據   V{{Xz:  
bill of exchange 匯票   ED;rp9(  
bill of lading 提單   R_zQiSwG<  
bills discounted 貼現票據   SjL&\),
 
bills payable 應付票據   >]}c,4D(  
bills receivable 應收票據   v,d bto0  
board of directors 董事會   KCl85Wi'  
bonds 債券   0@tN3u?dx  
bonus 紅利   .Cz9?]jyI  
book value 賬面價值   BW
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bookkeeper 簿記員   m#,AD,s  
bookkeeping 簿記   _*.Im D  
branch office general ledger 支店往來賬戶   J=t@ 2
  
broker 經紀人   M-V{(  
brought down 接前   /Y`u4G()  
brought forward 接上頁   63fgl+  
budget 預算   iF*L-  
by-product 副產品   asZ(Hz%  
by-product sales 副產品銷售   l2ARM3"  
capital 股本   EM7Z g 65  
capital income 資本收益   i@L_[d^|j`  
capital outlay 資本支出   G -V~
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capital stock 股本   $1uT`>%  
capital stock certificate 股票   ".7\>8A#a  
carried down 移後   xl ]1TB@  
carried forward 移下頁   `LOW)|6r`  
cash 現金   \~> .NH-  
cash account 現金賬戶   dvu8V_U  
cash in bank 存銀行現金   z'9U.v'M)  
cash on delivery 交貨收款   ,92wW&2  
cash on hand 庫存現金   8 P*d  
cash payment 現金支付   0^83:C ^{  
cash purchase 現購   #SX-Y)> 1@  
cash sale 現沽   rHp2I6.0a  
cashier 出?#123;員   )wNcz~ Y  
cashiers check 本票   aP[oLk$'Z  
certificate of deposit 存款單折   x K ;#C  
certificate of indebtedness 借據   J3Xrl
Sc  
certified check 保付支票   wE 3fKG.  
certified public accountant 會計師   g`(3r  
charges 費用   dUH+7.\  
charge for remittances 匯水手續費   -BC`p 8  
charter 營業執照   6E{(_i  
chartered accountant 會計師   9UCA&n  
chattles 動產   1<;VD0XX  
check 支票   D@)L?AB1f  
che stub 支票存根   C@3UsD\s(  
closed account 己結清賬戶    ML.|\:r*  
closing 結算   dK41NLGQ  
closing entries 結賬紀錄   k`BS{,=  
closing stock 期末存貨   1G8,Eah  
closing the book 結賬   tz9"#=}0  
columnar journal 多欄日記賬   uvl>Z= "  
combination 聯合   E1s~ +  
commission 佣金   v Q51-.g  
commodity 商品   no(or5UJ  
common stock 普通股   s+E: 7T9P  
company 公司   xEg@Y"NQ  
compensation 賠償   8GeJ%^0o}  
compound interest 複利   8RT<?I^5  
consignee 承銷人   \U>|^$4 #5  
consignment 寄銷   i`w)dS  
consignor 寄銷人   p"0Dl9  
consolidated balance sheet 合併資產負債表   P~;1adi3  
consolidated profit and loss account 合併損益表   iu.Jp92  
consolidation 合併   phR:=Ox|1  
construction cost 營建成本   =~TPrO^  
construction revenue 營建收入   &Qmb?{S0  
contract 合同   >en\:pJn)'  
control account 統制賬戶   |W*5<2Q9  
copyright 版權   S1#5oy2  
corporation 公司   *|ef#-|D  
cost 成本   Q<Qd*v&-  
cost accounting 成本會計   m=25HH7enb  
cost of labour 勞工成本   tL M@o|:  
cost of production 生產成本   DWS#q|j`"  
cost of manufacture 製造成本   e>x+Xj1  
cost of sales 銷貨成本   tgj5l#P  
cost price 成本價格   7Vuf4Z 5  
credit 貸方   Sd/7#  
credit note 收款通知單   @F/,~|{iM  
creditor 債權人   |rI;OvZ\  
crossed check 橫線支票   m'-QVZ{(M%  
current account 往來活期賬戶   (Q=:ln;kM  
current asset 流動資產   [ldBI3  
current liability 流動負債   =7[}:haB{  
current profit and loss 本期損益   [6Q1yNE  
debit 借方   %2\6.c=c  
debt 債務   P(!%P
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debtor 債務人   ,H_d#Koa.  
deed 契據   KA>QW[HX  
deferred assets 遞延資產   Qq%~e41ec  
deferred liabilities 遞延負債   CwD=nT5`  
delivery 交貨   %,S{9q  
delivery expense 送貨費   ^<_rE-k  
delivery order 出貨單   KquuM ]5S  
demand draft 即期匯票   Vh
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demand note 即期票據   w'9!%mr  
demurrage charge 延期費   97/4J  
deposit 存款   y&/bp<Z  
deposit slip 存款單   ]WK~`-3C^  
depreciation 折舊   <fE^S  
direct cost 直接成本   {<1uV']x  
direct labour 直接人工   B4*uS (  
director 董事   ,~/WYw<o  
discount 折扣   Q.fUpa v  
discount on purchase 進貨折扣   S$gLL kD1  
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