[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。   C{m&}g`  
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acceptance 承兌   nX[;^v/  
account 賬戶   \ P/W8{  
accountant 會計員   8z T0_vw  
accounting 會計   t4K56H.L?  
accounting system 會計制度   2C/%gcN >  
accounts payable 應付賬款   TOT PzB  
accounts receivable 應收賬款   ~j&?/{7I  
accumulated profits 累積利益   1f//wk|  
adjusting entry ?#123;整記錄   !v>ew9  
adjustment ?#123;整   #A<"4#}  
administration expense 管理費用   J r*"V`  
advances 預付   Gp|JU Fo  
advertising expense 廣告費   @ss):FwA  
agency 代理   d"&3Q_2CD  
agent 代理人   uxDLDA$;  
agreement 契約   m&El)  
allotments 分配數   f=_g8+}h  
allowance 津貼   nNR:cGfG  
amalgamation 合併   K wFXB  
amortization 攤銷   r+ \/G{+=}  
amortized cost 應攤成本   =5s$qb?#  
annuities 年金   F`&>NQb  
applied cost 已分配成本   Y5%;p33uFG  
applied expense 已分配費用   \Jpw1,6  
applied manufacturing expense 己分配製造費用   z8iENECwj  
apportioned charge 攤派費用   T$c +m\j6  
appreciation 漲價   (%DRt4u<H  
article of association 公司章程   yazZw}};  
assessment 課稅   UR:n5V4  
assets 資產   ?5~!i9pY  
attorney fee 律師費   v5 Y)al@  
audit 審計   $u5.!{Wq?  
auditor 審計員   /'&v4C^y>  
average 平均數   [.3sE  
average cost 平均成本   yq6LH  
bad debt 壞賬   PqfVX8/q0  
balance 餘額   Sx&mv.?X  
balance sheet 資產負債表   zoXuFg  
bank account 銀行賬戶   JtmQzr0>  
bank balance 銀行結存   i./Y w
 
bank charge 銀行手續費   3yMt1 fy  
bank deposit 銀行存款   (Y;'[.  
bank discount 銀行貼現   SALCuo"L  
bank draft 銀行匯票   L>:FGNf^H  
bank loan 銀行借款   .v l="<  
bank overdraft 銀行透支   <2)v9c  
bankers acceptance 銀行承兌   t>oM%/H  
bankruptcy 破產   |"\lL9CT  
bearer 持票人   }AAbhr9d}  
beneficiary 受益人   ~UW{)]_jox  
bequest 遺產   V"g~q?@F  
bill 票據   mxhW|}_-j  
bill of exchange 匯票  
V=9Bto00  
bill of lading 提單   7b,AQ9  
bills discounted 貼現票據   {~1M  
bills payable 應付票據   Z@nmjji  
bills receivable 應收票據   UP*yeT,P,  
board of directors 董事會   ZjavD^ky  
bonds 債券   @`2oz i~lO  
bonus 紅利   1eF@_Y^a!  
book value 賬面價值   44|03Ty  
bookkeeper 簿記員   +1f{_v  
bookkeeping 簿記   c8\g"T  
branch office general ledger 支店往來賬戶   ~,+[M-  
broker 經紀人   {4)5]62>u  
brought down 接前   C=EhY+5  
brought forward 接上頁   {5.?'vMp  
budget 預算   lmp R>@o"  
by-product 副產品   dcR6KG8  
by-product sales 副產品銷售   bY&YSlO  
capital 股本   J ZNyC!u  
capital income 資本收益   ugRV5bUk  
capital outlay 資本支出   KK .cDAR  
capital stock 股本   /gF]s_
 
capital stock certificate 股票   EK.c+Or,  
carried down 移後   z22N7W=7  
carried forward 移下頁   A7e_w 7?a  
cash 現金   "pl[(rc+u  
cash account 現金賬戶   14;Av {Xt  
cash in bank 存銀行現金   YFAn
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cash on delivery 交貨收款   B~e7w 4  
cash on hand 庫存現金   uRs9}dzv  
cash payment 現金支付   B=^2g}mgK  
cash purchase 現購   eKS:7:X  
cash sale 現沽   +Hi{/{k0N  
cashier 出?#123;員   '>4+WZ1w5  
cashiers check 本票   2/UI>@By  
certificate of deposit 存款單折   Je@p5(f  
certificate of indebtedness 借據   >02i8:Tp5K  
certified check 保付支票   HMFl/ %z  
certified public accountant 會計師   v3!byN^  
charges 費用   FBE @pd  
charge for remittances 匯水手續費   ( / G)"]  
charter 營業執照   .v$ue`  
chartered accountant 會計師   }.w#X  
chattles 動產   R|6R I}  
check 支票   :v''"+\  
che stub 支票存根   2>`m<&y  
closed account 己結清賬戶   +}`p"<'u  
closing 結算   P=}H1#  
closing entries 結賬紀錄   +q4W0  
closing stock 期末存貨   aJ% e'F[  
closing the book 結賬   he_HVRpB  
columnar journal 多欄日記賬   ~7KynE  
combination 聯合   5IwX\  
commission 佣金   iRkOH]+K  
commodity 商品   EgkZ$ah  
common stock 普通股   zS,%msT^A  
company 公司   5mDVFb 3a  
compensation 賠償   LZ3rr-  
compound interest 複利   x Q@&W
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consignee 承銷人   !tm|A`<g#<  
consignment 寄銷   U+I3P  
consignor 寄銷人   FA<Z37:  
consolidated balance sheet 合併資產負債表   2M!+gk=+  
consolidated profit and loss account 合併損益表   1nw$B[  
consolidation 合併   U1OLI]P  
construction cost 營建成本   Y*h`),  
construction revenue 營建收入   hXj* {vT  
contract 合同   =<Zwv\U  
control account 統制賬戶   W ??;4  
copyright 版權   P6.)P|n7=  
corporation 公司   rHA/  
cost 成本   w}]3jc84  
cost accounting 成本會計   rjhs?  
cost of labour 勞工成本   z{7,.S u  
cost of production 生產成本   7 "h=MB_  
cost of manufacture 製造成本   [)T$91 6I  
cost of sales 銷貨成本   dn:|m^<)  
cost price 成本價格   WW,r9D:/  
credit 貸方   B'P, ?`  
credit note 收款通知單   z+5u/t  
creditor 債權人   <yX@@8  
crossed check 橫線支票   ]JhDRJ\  
current account 往來活期賬戶   R|cFpRe  
current asset 流動資產   hO:)=}+H  
current liability 流動負債   Q&:92f\y  
current profit and loss 本期損益   ORFr7a'K  
debit 借方   XPR:_  
debt 債務   "!w [U{  
debtor 債務人   kV]%Q3t  
deed 契據   Vj9`[1}1Z  
deferred assets 遞延資產   Yg]FF`{p=  
deferred liabilities 遞延負債   Ugee?;]lu  
delivery 交貨    A[wxa
  
delivery expense 送貨費   z[<pi:  
delivery order 出貨單   iq[2H$  
demand draft 即期匯票   FW6E)df  
demand note 即期票據   +9=p*3cnp  
demurrage charge 延期費   ?45K%;.9Q  
deposit 存款   -jklH/gF\%  
deposit slip 存款單   o i,
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depreciation 折舊   $bM#\2'  
direct cost 直接成本   #Fb0;H9`  
direct labour 直接人工   #o}{cXX#  
director 董事   l{%Op\  
discount 折扣   ~Krg8s!F&  
discount on purchase 進貨折扣   Kuzy&NI^w  
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