[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。   kfr' P u  
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acceptance 承兌   &a5UQ>  
account 賬戶   W @`2+}  
accountant 會計員   DDQ}&`s  
accounting 會計   Y<-h#_  
accounting system 會計制度   1)pwR3(^Fz  
accounts payable 應付賬款   g>-pC a  
accounts receivable 應收賬款   ]$Pl[Vegy  
accumulated profits 累積利益   bc=,$  
adjusting entry ?#123;整記錄   EudX^L5U<d  
adjustment ?#123;整   U$v|c%6  
administration expense 管理費用   I{tY;b'w  
advances 預付   rR]U Ff  
advertising expense 廣告費   7aRtw:PQn  
agency 代理   S"'0lS   
agent 代理人   -}Zck1  
agreement 契約   0b6jGa  
allotments 分配數   _;
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allowance 津貼   {,NGxqhE  
amalgamation 合併   pqe7a3jr  
amortization 攤銷   pMB!I9q  
amortized cost 應攤成本   VK*Dm:G0  
annuities 年金   ]<L(r,@,  
applied cost 已分配成本   p[R4!if2  
applied expense 已分配費用   IR;l{q&`  
applied manufacturing expense 己分配製造費用   
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apportioned charge 攤派費用   B|pO2de  
appreciation 漲價   60,z!Vv  
article of association 公司章程   DmU,}]#:  
assessment 課稅   *N>n5B2  
assets 資產   x1]J
  
attorney fee 律師費   ;\j7jz^uC  
audit 審計   -]el_:H  
auditor 審計員   EyR~VKbJ'  
average 平均數   Em)U`"j/9  
average cost 平均成本   g>G+?PY  
bad debt 壞賬   [NE|ZL~  
balance 餘額   ]QKo>7%[  
balance sheet 資產負債表   \]C_ul'  
bank account 銀行賬戶   Y`F)UwKK  
bank balance 銀行結存   2[|52+zhc  
bank charge 銀行手續費   `#HtVI  
bank deposit 銀行存款   f~Y;ZvB  
bank discount 銀行貼現   G0#<SJ,)  
bank draft 銀行匯票   C7*n<+e  
bank loan 銀行借款   PAng(tubl  
bank overdraft 銀行透支   /pY-how%!  
bankers acceptance 銀行承兌   a3<:F2=~\  
bankruptcy 破產   RC/ 3\'  
bearer 持票人   #M16qOEw  
beneficiary 受益人   `,-mXxTNT  
bequest 遺產   ];LFv5"  
bill 票據   |g)C `k  
bill of exchange 匯票   <
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bill of lading 提單   #dj?^n g
 
bills discounted 貼現票據   az6&  
bills payable 應付票據   7bzm5w@v  
bills receivable 應收票據   NC%hsg^0/  
board of directors 董事會   yl~_~<s6  
bonds 債券   ZrTB%  
bonus 紅利   ^iMr't\b  
book value 賬面價值   )"pvF8JR%3  
bookkeeper 簿記員   ^
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bookkeeping 簿記   3NtUB;!  
branch office general ledger 支店往來賬戶   *z?Uh$I4  
broker 經紀人   +QU>D:l  
brought down 接前   uqC#h,~ 0  
brought forward 接上頁   Zk%@GOu\  
budget 預算   ;"Kgg:K>W  
by-product 副產品   }+9?)f{?@  
by-product sales 副產品銷售   SlG v  
capital 股本   Kd
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capital income 資本收益   'd+fGx7i  
capital outlay 資本支出   LigB!M  
capital stock 股本   $]We|  
capital stock certificate 股票   l~rj7f;  
carried down 移後   25)9R^  
carried forward 移下頁   8|i'~B FHs  
cash 現金   +-^>B %/&Z  
cash account 現金賬戶   1IA1
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cash in bank 存銀行現金   ^m w]u"5\  
cash on delivery 交貨收款   dT|f<E/P  
cash on hand 庫存現金   4GRD- f[  
cash payment 現金支付   6P1s*u  
cash purchase 現購   3F2IL)Hn  
cash sale 現沽   |#@7$#j  
cashier 出?#123;員   "l56?@-x  
cashiers check 本票   ^)H
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certificate of deposit 存款單折   Y[6T7eZ0g  
certificate of indebtedness 借據   t]LiFpy2IC  
certified check 保付支票   ^HSxE  
certified public accountant 會計師   [CI&4)#  
charges 費用   J:m/s9r  
charge for remittances 匯水手續費   ~?F,kmO}?  
charter 營業執照   ETdXk&AN  
chartered accountant 會計師   \X8b!41  
chattles 動產   x%}D+2ro-t  
check 支票   *p}mn
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che stub 支票存根   fHup&|.  
closed account 己結清賬戶   } =^ ,c  
closing 結算   R |c=I}@F  
closing entries 結賬紀錄   :(n<c  
closing stock 期末存貨   %bDxvaftT  
closing the book 結賬   fCr2'+O"b  
columnar journal 多欄日記賬   fg^25g'_  
combination 聯合   Tc6c
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commission 佣金   @V%\Gspv  
commodity 商品   
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common stock 普通股   {]HiTpn  
company 公司   jSY[Y:6md  
compensation 賠償   1>J.kQR^  
compound interest 複利   p R'J4~  
consignee 承銷人   ,n/]ALz>~  
consignment 寄銷   f^$,;  
consignor 寄銷人   Qg*\aa94  
consolidated balance sheet 合併資產負債表   SyvoN,;Q  
consolidated profit and loss account 合併損益表   Bu{Kjv  
consolidation 合併   {@InOo!4w]  
construction cost 營建成本   "I.
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construction revenue 營建收入   c{MoeIG)v@  
contract 合同   E\[BE<y  
control account 統制賬戶   cc[(w #K  
copyright 版權   ~:a1ELqVw  
corporation 公司   f7=MgFi  
cost 成本   4\;zz85E  
cost accounting 成本會計   {D4FYr J  
cost of labour 勞工成本   0JlNUO5Nt  
cost of production 生產成本   54_}9_g  
cost of manufacture 製造成本   * 7!MG  
cost of sales 銷貨成本   '}Fe&%  
cost price 成本價格   NHd@s#@  
credit 貸方   *g(d}C!  
credit note 收款通知單   a"vzC$Hxd  
creditor 債權人   >yO/p(/;jR  
crossed check 橫線支票   #J
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current account 往來活期賬戶   jx}&%p X  
current asset 流動資產   ZJ/528Ju  
current liability 流動負債   uavATnGO{B  
current profit and loss 本期損益   +A3/^C0  
debit 借方   5|H;%T3_  
debt 債務   \dk1a  
debtor 債務人   " DW~E\Y  
deed 契據   51k}LH  
deferred assets 遞延資產   >XgoN\w
 
deferred liabilities 遞延負債   u[GZ~L  
delivery 交貨   ^j<v~GTx+  
delivery expense 送貨費   *rq*li;  
delivery order 出貨單   =6sP`:  
demand draft 即期匯票   6Og@tho  
demand note 即期票據   HMq}){=S  
demurrage charge 延期費   h"`\ '(,X  
deposit 存款   uMcI'=  
deposit slip 存款單   N^;lp<{6?  
depreciation 折舊   !1$x4 qxS  
direct cost 直接成本   1w>[&#7  
direct labour 直接人工   w S  
director 董事   i 8sv,P  
discount 折扣   ' @! &{N  
discount on purchase 進貨折扣   # &v4c  
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