[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。   HHu|X`tc  
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acceptance 承兌   f?: o  
account 賬戶   -1t"(v  
accountant 會計員  
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accounting 會計   K(RG:e~R0i  
accounting system 會計制度   $I&DAGV0  
accounts payable 應付賬款   =N,9#o6^  
accounts receivable 應收賬款   CuRYtY@9  
accumulated profits 累積利益   5Z{i't0CQ  
adjusting entry ?#123;整記錄   HNN,1MN  
adjustment ?#123;整   ^n#6CW*n  
administration expense 管理費用   ^t4T8ej
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advances 預付   P!yE{_%  
advertising expense 廣告費   Y6L_ _ RT  
agency 代理   B6&PYMFK?*  
agent 代理人   i-Ck:-J  
agreement 契約   '&@'V5}C{  
allotments 分配數   *BzqAi0  
allowance 津貼   ~oO>6  
amalgamation 合併   u50 o1^<X  
amortization 攤銷   3]DUUXg$  
amortized cost 應攤成本   SSOF\  
annuities 年金   b:Oa4vBa  
applied cost 已分配成本   wi/Fx =w  
applied expense 已分配費用   h-u63b1"?  
applied manufacturing expense 己分配製造費用   BL1$~0  
apportioned charge 攤派費用   *gMo(-tN   
appreciation 漲價   ]5W|^%  
article of association 公司章程   l<I.;FN^9@  
assessment 課稅   U{(B)dFTH  
assets 資產   d*80eB9P  
attorney fee 律師費   9^ITP!~e*  
audit 審計   Z 4,
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auditor 審計員   #DjSS.iW  
average 平均數   (VeX[*}I  
average cost 平均成本   iev02 8M  
bad debt 壞賬   9xL8 ];-  
balance 餘額   =Tv;?U C  
balance sheet 資產負債表   e1a8>>b cI  
bank account 銀行賬戶   Gkci_A*  
bank balance 銀行結存   3>FeTf#:  
bank charge 銀行手續費   Y?Ph%i2E  
bank deposit 銀行存款   >jxo,xz  
bank discount 銀行貼現   }gw \w?/  
bank draft 銀行匯票   )U0`?kD  
bank loan 銀行借款   O ;,BzA-n  
bank overdraft 銀行透支   AA[(rw  
bankers acceptance 銀行承兌   . 7WNd/WG  
bankruptcy 破產   !p$z8~  
bearer 持票人   Ax &Z=  
beneficiary 受益人   Tjba@^T  
bequest 遺產   n[$bk_S  
bill 票據    hUy"XXpr  
bill of exchange 匯票   jG8W|\8  
bill of lading 提單   *`.h8gTD,  
bills discounted 貼現票據   o%dKi]  
bills payable 應付票據   # +OEO  
bills receivable 應收票據   -Lh\]  
board of directors 董事會   G&qO{" Js  
bonds 債券   .}'49=c  
bonus 紅利   R5PXX&Q  
book value 賬面價值   LLE\;,bv  
bookkeeper 簿記員   i\E}!Rwl+  
bookkeeping 簿記   2JY]$$K7  
branch office general ledger 支店往來賬戶   9K~0:c  
broker 經紀人   T](N ^P  
brought down 接前   yV`H_iC  
brought forward 接上頁   J^t-pU  
budget 預算   ~*a PeJ  
by-product 副產品   M\4pTcz{  
by-product sales 副產品銷售   J _PAWW  
capital 股本   N|t!G^rP  
capital income 資本收益   88%7  
capital outlay 資本支出   OU2.d7  
capital stock 股本   'T G4
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capital stock certificate 股票   )F_0('=t  
carried down 移後   nymF`0HYe1  
carried forward 移下頁   e5\/:HpI  
cash 現金   6/u]r  
cash account 現金賬戶   x"/DCcZ  
cash in bank 存銀行現金   c8uFLM j  
cash on delivery 交貨收款   Da.eVU;  
cash on hand 庫存現金   KZ8 Hp=s  
cash payment 現金支付   GWb=X cx  
cash purchase 現購    UZJ^e$N  
cash sale 現沽   l|WdJn o  
cashier 出?#123;員   T!-*;yu  
cashiers check 本票   25e*W>SLw  
certificate of deposit 存款單折   b)+nNqY|  
certificate of indebtedness 借據   eBUexxBY  
certified check 保付支票   `^3N|76Y  
certified public accountant 會計師   r7dwj  
charges 費用   \gz(C`4{j  
charge for remittances 匯水手續費   %x}iEqk U  
charter 營業執照   JATW'HWC|I  
chartered accountant 會計師   Ep>} S  
chattles 動產   ].AAHu5  
check 支票   q<Tx'Ya  
che stub 支票存根   <V[Qs3uo(  
closed account 己結清賬戶   1f3c3PJ  
closing 結算   i l8n K  
closing entries 結賬紀錄   & OO0v*@{  
closing stock 期末存貨   dnEIR5%+.  
closing the book 結賬   &m{SWV+  
columnar journal 多欄日記賬   /x2-$a:<  
combination 聯合   n 0/<m.  
commission 佣金   +Tf4S J  
commodity 商品   .wH`9aq;5@  
common stock 普通股   pCacm@(hG  
company 公司   H$D),s gv  
compensation 賠償   2Dc2uU@`r  
compound interest 複利   ]1Wh3C  
consignee 承銷人   o]R
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consignment 寄銷   [P:+n7= ,l  
consignor 寄銷人   !841/TRb  
consolidated balance sheet 合併資產負債表   ?/@U#Qy  
consolidated profit and loss account 合併損益表   pL [JGn  
consolidation 合併   + *xi&|%  
construction cost 營建成本   .ei5+?V<i  
construction revenue 營建收入   RIm8PV;N  
contract 合同   gWK[%.Jnw  
control account 統制賬戶   ;?h+8Z/{  
copyright 版權   3Q0g4#eP  
corporation 公司   p<Oz"6_/~  
cost 成本   &':Ecmo~`  
cost accounting 成本會計   *JD-|mK  
cost of labour 勞工成本  
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cost of production 生產成本   #fGI#]SG?  
cost of manufacture 製造成本   m%ec=%L9  
cost of sales 銷貨成本   <%Al(Lm0  
cost price 成本價格   c1Rn1M,2k  
credit 貸方   SH1S
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credit note 收款通知單   (IXUT6|  
creditor 債權人   -P6Z[V%  
crossed check 橫線支票   ;_~9".'<d  
current account 往來活期賬戶   iNCT(N~.  
current asset 流動資產   W9D~:>^YP  
current liability 流動負債   wU}%]FqtZ=  
current profit and loss 本期損益   [d?
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debit 借方   7 /6Zp?  
debt 債務   4 (c{%%  
debtor 債務人   5:yRFzhqd  
deed 契據   ` n#D b  
deferred assets 遞延資產   f1$'av
 
deferred liabilities 遞延負債   iJU=9 8q  
delivery 交貨   GBY-WN4sc[  
delivery expense 送貨費   ,{C hHnJ%#  
delivery order 出貨單   _LSp \{Z  
demand draft 即期匯票   +HT?>k  
demand note 即期票據   ]N;\AXZ7  
demurrage charge 延期費   $Ph#pM(  
deposit 存款   y*#YIS56I  
deposit slip 存款單   ?E}9TQ  
depreciation 折舊   oQiRjDLx  
direct cost 直接成本   }?)U`zF)7}  
direct labour 直接人工   >bFrJz}  
director 董事   ^wIg|Gc  
discount 折扣   Y@y"bjK \  
discount on purchase 進貨折扣   Di"Tv<RlQ  
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