[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。   csd9[=HW/Q  
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acceptance 承兌   g~ii^[W  
account 賬戶   Vx}e,(i  
accountant 會計員   
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accounting 會計   )oALB vX  
accounting system 會計制度   <vE
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accounts payable 應付賬款   4(91T  
accounts receivable 應收賬款   MK-+[K  
accumulated profits 累積利益   RWRqu }a  
adjusting entry ?#123;整記錄   B"sB0NuT/$  
adjustment ?#123;整   K'}I?H~P_  
administration expense 管理費用   04WxV(fo'  
advances 預付   C2aA])7D  
advertising expense 廣告費   ? 'qyI^m@  
agency 代理   8 (Q|
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agent 代理人   C B`7KK  
agreement 契約   d A'0'M  
allotments 分配數   y"Pd>61h  
allowance 津貼   \1
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amalgamation 合併   QH,Fw$1  
amortization 攤銷   P(s:+  
amortized cost 應攤成本   bU/4KZ'-^  
annuities 年金   NBXhcf F  
applied cost 已分配成本   UGlHe7  
applied expense 已分配費用   FW B *=.A9  
applied manufacturing expense 己分配製造費用   ]WzeJ"r {3  
apportioned charge 攤派費用   $|g ;  
appreciation 漲價   [7Q%c!e$*  
article of association 公司章程   &"?99E>  
assessment 課稅   2cO6'?b  
assets 資產   KYZ#.f@  
attorney fee 律師費   fLpWTkr0  
audit 審計   .R@s6}C`}=  
auditor 審計員   2">de/jS  
average 平均數   j7 ^A%9  
average cost 平均成本   /N({"G'  
bad debt 壞賬   ?(Ua+*b  
balance 餘額   3~Lsa"/  
balance sheet 資產負債表   @U4hq7xzV2  
bank account 銀行賬戶   v`c;1?=,q  
bank balance 銀行結存   fJP *RVz  
bank charge 銀行手續費   cRMyYdJ o  
bank deposit 銀行存款   u|Oc+qA(  
bank discount 銀行貼現   n!.=05OtX  
bank draft 銀行匯票   mlCBstt{  
bank loan 銀行借款   {/(.Bpld  
bank overdraft 銀行透支   \4LTViY]  
bankers acceptance 銀行承兌   7x=4P|(\}  
bankruptcy 破產   \>>P
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bearer 持票人   ?E_;[(Mcr  
beneficiary 受益人   #?k</~s6M`  
bequest 遺產   J2 /19'QE  
bill 票據   kh{3s:RQfC  
bill of exchange 匯票   6" <(M@
 
bill of lading 提單   2X[oge0@  
bills discounted 貼現票據   _Rb2jq(&0  
bills payable 應付票據   ij|>hQC5i  
bills receivable 應收票據   o ^ \+Ua  
board of directors 董事會   *7-rm  
bonds 債券   '!ks $}$`h  
bonus 紅利   gq;>DY]  
book value 賬面價值   dC8}Ttc}  
bookkeeper 簿記員   7R7+jL,  
bookkeeping 簿記   $_,-ESI  
branch office general ledger 支店往來賬戶   WF-jy7+  
broker 經紀人   _si5z  
brought down 接前   &PH:J*?C}  
brought forward 接上頁   .j
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budget 預算   Ssuz
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by-product 副產品   %$kd`Rl}  
by-product sales 副產品銷售   Cl9rJ oT  
capital 股本   n1b:Bv4"]#  
capital income 資本收益   !V(r p80  
capital outlay 資本支出   :s&dn%5N"  
capital stock 股本   Ue60Mf
  
capital stock certificate 股票   QxA( *1  
carried down 移後   Ll-QhcC$  
carried forward 移下頁   SASLeGaV  
cash 現金   ^[r1Dk  
cash account 現金賬戶   ez!W0  
cash in bank 存銀行現金   $|@vmv0  
cash on delivery 交貨收款   '<YBoU{e*  
cash on hand 庫存現金   hdi0YL  
cash payment 現金支付   g`Cv[Pq?at  
cash purchase 現購    F81EZ/  
cash sale 現沽   r#2Fk&Z9  
cashier 出?#123;員   p}h.2)PO  
cashiers check 本票   L-:@Om!  
certificate of deposit 存款單折   8PH4v\tJEK  
certificate of indebtedness 借據   V2`Ud[  
certified check 保付支票   +-(,'slov  
certified public accountant 會計師   \>pm (gF  
charges 費用   \lm]G7h  
charge for remittances 匯水手續費   5O d]rE  
charter 營業執照   uSRhIKy  
chartered accountant 會計師   "OK[uug  
chattles 動產   2_)UHTw sK  
check 支票   !`RMXUV  
che stub 支票存根   e3W~6P  
closed account 己結清賬戶   3(\D.Z  
closing 結算   KK3iui  
closing entries 結賬紀錄   "f_qG2A{  
closing stock 期末存貨   [:#K_EI5%  
closing the book 結賬   $-Ex g*i  
columnar journal 多欄日記賬   !&hqj
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combination 聯合   T}=^D=  
commission 佣金   kyvl>I0q@  
commodity 商品   M2|h.+[Q  
common stock 普通股   mICEJ\`x  
company 公司   HnKgD:  
compensation 賠償   Wh| T3&  
compound interest 複利   _p%n%Oce
 
consignee 承銷人   ~=iH*AQR  
consignment 寄銷   prN+{N8YC  
consignor 寄銷人   o h\$u5  
consolidated balance sheet 合併資產負債表   |u^S}"@3sU  
consolidated profit and loss account 合併損益表   =t)qy5  
consolidation 合併   viUJ4Pn
 
construction cost 營建成本   abT,"a\h  
construction revenue 營建收入   -5 PVWL\  
contract 合同   vg[
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control account 統制賬戶   {9}CU ~R  
copyright 版權   <>9!oOa  
corporation 公司   ]#^v754X^T  
cost 成本   oo2d,  
cost accounting 成本會計   ls:oC},p*  
cost of labour 勞工成本   } v:YSG  
cost of production 生產成本   :,aY|2si  
cost of manufacture 製造成本   uf#h~;B  
cost of sales 銷貨成本   =hFY-~U  
cost price 成本價格   k:run2K  
credit 貸方   {~&Q"8 }G  
credit note 收款通知單   Vez8~r3  
creditor 債權人   dB[4NT  
crossed check 橫線支票   CAC4A
  
current account 往來活期賬戶   rf%lhBv  
current asset 流動資產   ;[R6rV He{  
current liability 流動負債   8I
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current profit and loss 本期損益   lMGO4U[z  
debit 借方   aMhVO(+FW  
debt 債務   _8u TK
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debtor 債務人   Wy7w zt  
deed 契據   IJGw<cB]+  
deferred assets 遞延資產   4BCe;Q^6  
deferred liabilities 遞延負債   hFv{?v  
delivery 交貨   }8
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delivery expense 送貨費   [QgP6f]=  
delivery order 出貨單   CL1*pL  
demand draft 即期匯票   'Tjvq%ks
 
demand note 即期票據   "d$~}=a[  
demurrage charge 延期費   .6C/,rQ?c  
deposit 存款   S \]O8#OX  
deposit slip 存款單   "4\  
depreciation 折舊   [5?Dov^j3  
direct cost 直接成本   8.B'O> \T  
direct labour 直接人工   P\ke%Jdpw?  
director 董事   Zyz#xMmM  
discount 折扣   zFExYYd   
discount on purchase 進貨折扣   ^BA%]pe$I  
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