[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。   u=j|']hp#&  
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acceptance 承兌   Jt-s6-2  
account 賬戶   <eWGvIEP[  
accountant 會計員   e| AA7  
accounting 會計   1X-KuGaD  
accounting system 會計制度   @q=l H *=  
accounts payable 應付賬款   Eu%19s;u  
accounts receivable 應收賬款   2kv%k3Q{  
accumulated profits 累積利益   ;=rMIi  
adjusting entry ?#123;整記錄   >&uG1q0p.  
adjustment ?#123;整   m]g"]U:  
administration expense 管理費用   NpmPm1Ix .  
advances 預付   %y@iA91K  
advertising expense 廣告費   1\v$8pP+  
agency 代理   bXN-q!  
agent 代理人   [,GXA)j  
agreement 契約   :V)W?~Z7B  
allotments 分配數   #3uBq(-Z  
allowance 津貼   iEDZ\\,  
amalgamation 合併   lHYu-}TNP  
amortization 攤銷   NW-l_]k  
amortized cost 應攤成本   $}[Tj0+:  
annuities 年金   U3ygFW%  
applied cost 已分配成本   pB @l+ n^  
applied expense 已分配費用   ]mU,y$IQ  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   A<6V$e$:2  
appreciation 漲價   C:tA|<b|  
article of association 公司章程   )B d`N^k+  
assessment 課稅   ,v"/3Ff{,  
assets 資產   YK# QH"}  
attorney fee 律師費   `[+9n2j
 
audit 審計   47Y|1  
auditor 審計員   Z=: oIAe  
average 平均數   niO
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average cost 平均成本   Z_%}pe39B  
bad debt 壞賬   \!UNale  
balance 餘額   b0a'Y"oef4  
balance sheet 資產負債表   Q*TxjE7K  
bank account 銀行賬戶   #vO3*-hs  
bank balance 銀行結存   my#qmI  
bank charge 銀行手續費   ?Y"bt^4j  
bank deposit 銀行存款   &`rV{%N"  
bank discount 銀行貼現   ujcS>XN,1  
bank draft 銀行匯票   UI ~ENG  
bank loan 銀行借款   >Kl78 w:  
bank overdraft 銀行透支   9X&Xs/B  
bankers acceptance 銀行承兌   }?P~qJ|1  
bankruptcy 破產   PVO9KWv**  
bearer 持票人   lwH&4K  
beneficiary 受益人   UT[9ER
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bequest 遺產   [5%/{W,~m  
bill 票據   Y
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bill of exchange 匯票   }iy`Ko+B"b  
bill of lading 提單   dE5DH~ldV  
bills discounted 貼現票據   !2x"'o  
bills payable 應付票據   
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bills receivable 應收票據   )Jx!VJ^Y  
board of directors 董事會   ErC~,5dj;n  
bonds 債券   D} 0>x~  
bonus 紅利   aMTY{  
book value 賬面價值   ;U<)$ 5  
bookkeeper 簿記員   _lQ+J=J$.R  
bookkeeping 簿記   @"9y\1u  
branch office general ledger 支店往來賬戶   bcpH|}[F)  
broker 經紀人   ,IUMH]D  
brought down 接前   Pyi PhOJe  
brought forward 接上頁   ilK8V4k<T)  
budget 預算   |xzqYu?o  
by-product 副產品   6,G^iv6H  
by-product sales 副產品銷售   8
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capital 股本   )ymF:]QC  
capital income 資本收益   \Y9=dE}  
capital outlay 資本支出   9[N'HpQ3  
capital stock 股本   P7\(D`  
capital stock certificate 股票   @n(=#Q3  
carried down 移後   1jmhh!,  
carried forward 移下頁   $!I$*R&  
cash 現金   `Uk,5F5   
cash account 現金賬戶   !W$3p'8Tu  
cash in bank 存銀行現金   ~s^&*KaA  
cash on delivery 交貨收款   E08AZOY&g  
cash on hand 庫存現金   9+QLcb  
cash payment 現金支付   pq5)Ug  
cash purchase 現購   ](_(1  
cash sale 現沽   q\#3G  
cashier 出?#123;員   wX 41R]pF  
cashiers check 本票   l^`!:BOtR  
certificate of deposit 存款單折   *MagicA  
certificate of indebtedness 借據   -I=} SZ  
certified check 保付支票   kq%`
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certified public accountant 會計師   3UC8iq*  
charges 費用   %n}.E304  
charge for remittances 匯水手續費   SO p%{b  
charter 營業執照   L &3=5Bf9  
chartered accountant 會計師   ^DZiz[X+|  
chattles 動產   !W$Br\<  
check 支票   !hH6
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che stub 支票存根   <2cq 0*$  
closed account 己結清賬戶   Y_/Kd7,\~  
closing 結算   r~s03g0  
closing entries 結賬紀錄   D'nV &m  
closing stock 期末存貨   N_0&3PUSM  
closing the book 結賬   #gN{8Yk>  
columnar journal 多欄日記賬  
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combination 聯合   /v!H{Zw=c  
commission 佣金   E#ys-t 42  
commodity 商品   [z$J  
common stock 普通股   r LfS9H  
company 公司   T[Gz  
compensation 賠償   *znCe(dd  
compound interest 複利   {iQ<`,)Y  
consignee 承銷人   Y6N+,FAk+J  
consignment 寄銷   bfpW^y  
consignor 寄銷人   0)2lBfHQ&  
consolidated balance sheet 合併資產負債表   }p- %~Y  
consolidated profit and loss account 合併損益表   9q8 rf\&  
consolidation 合併   ]hf4= gm  
construction cost 營建成本   a|s=d  
construction revenue 營建收入   kT$4X0}  
contract 合同   *<0g/AL  
control account 統制賬戶   +$ -#V
  
copyright 版權    zIAMM  
corporation 公司   oNCDG|8z  
cost 成本   /Cg/Rwl  
cost accounting 成本會計   g<lX Xj2  
cost of labour 勞工成本   s+CXKb +  
cost of production 生產成本   >y8Z{ALQ5  
cost of manufacture 製造成本   / 9;Pbxn  
cost of sales 銷貨成本   50R+D0^mh  
cost price 成本價格   EEo+#  
credit 貸方   sIy$}_  
credit note 收款通知單   sNZ Pv^c  
creditor 債權人   &1u?W%(Px  
crossed check 橫線支票  
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current account 往來活期賬戶   <1 LuYEDq  
current asset 流動資產   RI*%\~6t?  
current liability 流動負債   mn4;$1~e>H  
current profit and loss 本期損益   '#Fh J%x  
debit 借方   ``z="oD  
debt 債務   v4.V%tg!  
debtor 債務人   *oWzH_  
deed 契據   Ce)Wvuh  
deferred assets 遞延資產   6FmgK" t8  
deferred liabilities 遞延負債   K*}j1A  
delivery 交貨   _k@l-Bj  
delivery expense 送貨費   h/VYH(Tj  
delivery order 出貨單   UCWU|r<s,  
demand draft 即期匯票   DtS{iH=s]  
demand note 即期票據   ~VGK#'X:  
demurrage charge 延期費   hWu)0t  
deposit 存款   :
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deposit slip 存款單   b>(lF%M  
depreciation 折舊   "|%fAE  
direct cost 直接成本   +=8Po'E^!d  
direct labour 直接人工   _t[%@G>P  
director 董事   y
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discount 折扣   Yt'o#"R)  
discount on purchase 進貨折扣   #lC{R^SL  
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