[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。   Z(!00^  
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acceptance 承兌   |g
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account 賬戶   =Fdg/X1  
accountant 會計員   puT'y  
accounting 會計   '}Ri`  
accounting system 會計制度   8zMu7,E  
accounts payable 應付賬款   jbR0%X2  
accounts receivable 應收賬款   yV^s,P1  
accumulated profits 累積利益   IIyI=WlpG  
adjusting entry ?#123;整記錄   $[yFsA6  
adjustment ?#123;整   U#U]Pt

  
administration expense 管理費用   MeUaTJFEB  
advances 預付   P\_`  
advertising expense 廣告費   2YDM9`5xs\  
agency 代理   Qqlup  
agent 代理人   RVeEkv[qp  
agreement 契約   D.mHIsX6\  
allotments 分配數   i E CrI3s  
allowance 津貼   /@|/^vld  
amalgamation 合併   Bm]8m=p  
amortization 攤銷   ~,*b }O  
amortized cost 應攤成本   <mAhr  
annuities 年金   +5XpzZ{#Wa  
applied cost 已分配成本   8.[SU  
applied expense 已分配費用   }3?n~s\)6f  
applied manufacturing expense 己分配製造費用   ciMzf$+G$  
apportioned charge 攤派費用   <qGu7y"  
appreciation 漲價   $1v&azM.  
article of association 公司章程   )&!&AlLn  
assessment 課稅   :^(>YAyHj^  
assets 資產   P+$:(I  
attorney fee 律師費   0tU.(  
audit 審計   ) Yd?m0m*  
auditor 審計員   F8apH{&t  
average 平均數   y '!m4-  
average cost 平均成本   NC38fiH_N  
bad debt 壞賬   ^_m9KA  
balance 餘額   -a-(r'Qc(  
balance sheet 資產負債表   7nuU^wc  
bank account 銀行賬戶   O?|gp<
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bank balance 銀行結存   &?(?vDFfZ  
bank charge 銀行手續費   KVJ _E
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bank deposit 銀行存款   w4gg@aO  
bank discount 銀行貼現   [KxF'mz9  
bank draft 銀行匯票  
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bank loan 銀行借款   $*?,#ta  
bank overdraft 銀行透支   Sy 'Dp9!|  
bankers acceptance 銀行承兌    s~Te  
bankruptcy 破產   /3{b%0Aa  
bearer 持票人   53[~bwD  
beneficiary 受益人   ukUGvK  
bequest 遺產   p3^m9J  
bill 票據   Q@HopiC  
bill of exchange 匯票   ->V<DZK  
bill of lading 提單   dN$Tf  
bills discounted 貼現票據   L+q/){Dd(  
bills payable 應付票據   @<x*.8  
bills receivable 應收票據   pfI"36 ]F  
board of directors 董事會   LSRk7'0  
bonds 債券   $b mLu=9  
bonus 紅利   Cid ;z  
book value 賬面價值   y_?Me]  
bookkeeper 簿記員   ){b@}13cF  
bookkeeping 簿記   (UxW;  
branch office general ledger 支店往來賬戶   %ALwz[~]  
broker 經紀人   n<u $=H  
brought down 接前   j{Q9{}<e  
brought forward 接上頁   kbe-1 <72  
budget 預算   <q@a~'Ai?!  
by-product 副產品   9_5ow  
by-product sales 副產品銷售   _/tHD]um  
capital 股本   aS nFKB  
capital income 資本收益   H7DJ~z~J  
capital outlay 資本支出   G2T|RT$_K  
capital stock 股本   y9Usn8  
capital stock certificate 股票   &:`U&06q  
carried down 移後   nX`u[ks  
carried forward 移下頁   M"94#.dKK  
cash 現金   ^\S~?0^m  
cash account 現金賬戶   {Sj9%2'M)  
cash in bank 存銀行現金   ]'=)2 .}  
cash on delivery 交貨收款   9'X7w
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cash on hand 庫存現金   FFEfI4&SfS  
cash payment 現金支付   k5kxQhPf  
cash purchase 現購   :Nz2z[W$  
cash sale 現沽   V6,H}k  
cashier 出?#123;員   Ev}C<zk*  
cashiers check 本票   Z' 7
 
certificate of deposit 存款單折   c$yk s  
certificate of indebtedness 借據   JVSA&c%3  
certified check 保付支票   ?m\t|/0Q  
certified public accountant 會計師   bl&nhI)w  
charges 費用   2|*JSU.I  
charge for remittances 匯水手續費   :BV6y|J9O^  
charter 營業執照   i=oU;7~zK  
chartered accountant 會計師   |M,iM]  
chattles 動產   2HsLc*9{4  
check 支票    x5- }h*  
che stub 支票存根   MjC_ (cs  
closed account 己結清賬戶   R[hzMU}KB  
closing 結算   Su/6Q$0 t  
closing entries 結賬紀錄   DBr ZzA  
closing stock 期末存貨   [rV>57`YD  
closing the book 結賬   U ^5Kz-5.  
columnar journal 多欄日記賬   Evg_q>  
combination 聯合   J`].:IOh  
commission 佣金   }%{LJ}\Px  
commodity 商品   "4{LN}`  
common stock 普通股   hRD=Y<>A  
company 公司   `ux{;4q  
compensation 賠償   Ku}Z  
compound interest 複利   WGZ9B^A  
consignee 承銷人   lHPd"3HDK  
consignment 寄銷   (G;lx  
consignor 寄銷人   CU@Rob}s  
consolidated balance sheet 合併資產負債表   os:A]  
consolidated profit and loss account 合併損益表   +b3RkkC  
consolidation 合併   -7@/[9Gf`:  
construction cost 營建成本   n%.7h3  
construction revenue 營建收入   E^/t$M|H  
contract 合同   'R'*kxf  
control account 統制賬戶   >\P@^ h]  
copyright 版權   S79;^X  
corporation 公司   Ch|jtVeuyJ  
cost 成本   BMG3|N^  
cost accounting 成本會計   eo?;`7  
cost of labour 勞工成本   fY51:0{  
cost of production 生產成本   Kzm+GW3o[  
cost of manufacture 製造成本   RbP6 F*f  
cost of sales 銷貨成本   c]n1':FT"  
cost price 成本價格   ~O oidKT  
credit 貸方   J$GUB3 G  
credit note 收款通知單   bB1UZ O  
creditor 債權人   1AM!8VR2  
crossed check 橫線支票   [ 0KlC1=  
current account 往來活期賬戶   =C8?M  
current asset 流動資產   V)~.~2$  
current liability 流動負債   d"*uB
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current profit and loss 本期損益   %InA+5s`  
debit 借方   $0>60<J  
debt 債務   CUBEW~X}M  
debtor 債務人   BW}U%B^.  
deed 契據   !Sh&3uy_qN  
deferred assets 遞延資產   pz\ +U7  
deferred liabilities 遞延負債   t(NI-UXBp  
delivery 交貨   8pIP  
delivery expense 送貨費   /v1Q4mq  
delivery order 出貨單   j<VFn~*_  
demand draft 即期匯票   "/3'XOK|  
demand note 即期票據   m.# VYN`+A  
demurrage charge 延期費   59Xi3KY  
deposit 存款   ao1(]64X"  
deposit slip 存款單   Dwr)0nk  
depreciation 折舊   1PQ~jfGi  
direct cost 直接成本   Zw 5Ni Xj  
direct labour 直接人工   (|:M&Cna]  
director 董事   )_syZ1j  
discount 折扣   -D  
discount on purchase 進貨折扣   Z'`gJ&6n  
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