[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。   ~9]tt\jN*Y  
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acceptance 承兌   >'Nrvy%&0  
account 賬戶   a&ZH  
accountant 會計員   xgJ2W_  
accounting 會計   [m!\ZK  
accounting system 會計制度   V )1SZt@x  
accounts payable 應付賬款   SL:o.g(>4  
accounts receivable 應收賬款   m+DkO{8F  
accumulated profits 累積利益   X>F/0/  
adjusting entry ?#123;整記錄   ;wDcYs  
adjustment ?#123;整   (q*T.  
administration expense 管理費用   ?mRU9VY  
advances 預付   )y.J2_lI8  
advertising expense 廣告費   {Ca#{LeLk  
agency 代理   K*;
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agent 代理人   S! ,.#e(Y  
agreement 契約   "v jFL9  
allotments 分配數   sh}=#eb  
allowance 津貼   RIl%p~  
amalgamation 合併   HnioB=fc  
amortization 攤銷   |??uVA)\X  
amortized cost 應攤成本   l$d4g?Z  
annuities 年金  
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applied cost 已分配成本   8Z/P<u  
applied expense 已分配費用   dB_\0?jJ-  
applied manufacturing expense 己分配製造費用   1>57rx"l  
apportioned charge 攤派費用   <J{VTk ~  
appreciation 漲價   8*4X%a=O f  
article of association 公司章程   O,9KhX +  
assessment 課稅   GRO[&;d`  
assets 資產   v2JC{XqrI  
attorney fee 律師費   ;2)@NH  
audit 審計   K!HSQ,AC  
auditor 審計員   +Medu?K `  
average 平均數   G+^HZ4jg  
average cost 平均成本   %dO'kU/-  
bad debt 壞賬   &cayhL/%  
balance 餘額   (Pc:A!}  
balance sheet 資產負債表   *'PG@S  
bank account 銀行賬戶   bNY_V;7Kw`  
bank balance 銀行結存   mm\J]Cc`  
bank charge 銀行手續費   lkFv5^%  
bank deposit 銀行存款   #Cvjv; QwY  
bank discount 銀行貼現   (tx6U.O
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bank draft 銀行匯票   M<~z=B#  
bank loan 銀行借款   &`pd&U{S*  
bank overdraft 銀行透支   @\z2FJ79w  
bankers acceptance 銀行承兌   W84JB3p  
bankruptcy 破產   HWFo9as""v  
bearer 持票人   V8`t7[r  
beneficiary 受益人   /u*((AJ?Qv  
bequest 遺產   5R/k -h^`  
bill 票據   (6 >8Dt 9[  
bill of exchange 匯票   I r<5 %  
bill of lading 提單   aJOhji<b#L  
bills discounted 貼現票據    9'\18_w  
bills payable 應付票據   4mQ:i7~  
bills receivable 應收票據   `k
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board of directors 董事會   V ;1$FNR   
bonds 債券   536H*HdN  
bonus 紅利   j2=jD G  
book value 賬面價值   B;2os^*  
bookkeeper 簿記員    $3W[fC  
bookkeeping 簿記   ;6U=fBp7<  
branch office general ledger 支店往來賬戶   ujmO'blO  
broker 經紀人   LylB3BM  
brought down 接前   2u*o/L+  
brought forward 接上頁   %mt|Dl  
budget 預算   D7olu29  
by-product 副產品   [- a2<E  
by-product sales 副產品銷售   Zh6bUxr  
capital 股本   Tc T%[h!  
capital income 資本收益   5|9,S  
capital outlay 資本支出   (
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capital stock 股本   >ys>Q)  
capital stock certificate 股票   SQ1.jcWW[  
carried down 移後   O0i_h<T  
carried forward 移下頁   )d2<;c  
cash 現金   4T{+R{_Y1  
cash account 現金賬戶   #78p#E  
cash in bank 存銀行現金   K;sH0*  
cash on delivery 交貨收款   &Op, ?\   
cash on hand 庫存現金   V&eti2&zO  
cash payment 現金支付   z\sy~DM ;>  
cash purchase 現購   O1ofN#u  
cash sale 現沽   FL,jlE_  
cashier 出?#123;員   0gL]^_+7  
cashiers check 本票   \=kH7 !  
certificate of deposit 存款單折   #Ne<=ayS  
certificate of indebtedness 借據   VL?ubt<  
certified check 保付支票   J3Qv|w[3Y  
certified public accountant 會計師   UwvGw5)q  
charges 費用   X2}\i5{  
charge for remittances 匯水手續費   (Ub=sC  
charter 營業執照   S1E=E5  
chartered accountant 會計師   %FDi7Rx  
chattles 動產   rh5R kiF~  
check 支票   =!*e; L  
che stub 支票存根   |h\e(_G\  
closed account 己結清賬戶   /!=uM.  
closing 結算   GLp2 ?fon  
closing entries 結賬紀錄   ryB^$Kh,,  
closing stock 期末存貨   iKnH6}`?U  
closing the book 結賬   ] QGYEjW  
columnar journal 多欄日記賬   c*-8h{}  
combination 聯合   3 {LXx  
commission 佣金   ms{:=L2$$  
commodity 商品   '
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common stock 普通股   [ >O4hifq  
company 公司   #g#vDR!  
compensation 賠償   y<W?hE[  
compound interest 複利   X,C&nqVFm8  
consignee 承銷人   o]t6u .L  
consignment 寄銷   Kfa7}f_  
consignor 寄銷人   cv=nG Fx6  
consolidated balance sheet 合併資產負債表   e6z;;C@'G  
consolidated profit and loss account 合併損益表   ZR.1SA0x?O  
consolidation 合併   +FfT)8@W  
construction cost 營建成本   )@09Y_9r  
construction revenue 營建收入   {>H#/I8si  
contract 合同   / *RDy!m  
control account 統制賬戶   jV]'/X<  
copyright 版權   UCj4%y6t  
corporation 公司  
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cost 成本   Q&] }`Rp=  
cost accounting 成本會計   1L]7*NJe  
cost of labour 勞工成本   bW(+
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cost of production 生產成本   es]\xw  
cost of manufacture 製造成本   veFl0ILd  
cost of sales 銷貨成本   rlT[tOVAY  
cost price 成本價格   u/Fa+S  
credit 貸方   ~=h]r/b< U  
credit note 收款通知單   3$ cDC8  
creditor 債權人   9yH95uaDF  
crossed check 橫線支票   J]UlCg  
current account 往來活期賬戶   k_/hgO  
current asset 流動資產   '(m
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current liability 流動負債   blNE$X+0|  
current profit and loss 本期損益   +-&N<U  
debit 借方   c9-$td&  
debt 債務   ]wh8m1  
debtor 債務人   _IuEa\>  
deed 契據   ^. 5L\  
deferred assets 遞延資產   i>HipD,TD  
deferred liabilities 遞延負債   vo)
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delivery 交貨   z~Ph=1O
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delivery expense 送貨費   {Z 3t0F  
delivery order 出貨單   F`SOF O  
demand draft 即期匯票   F, Y@  
demand note 即期票據   8J{I6nPF  
demurrage charge 延期費   *Dtwr  
deposit 存款   vCyvy^s-I  
deposit slip 存款單   TU&6\]yF_  
depreciation 折舊   #t:]a<3Y2  
direct cost 直接成本   P
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direct labour 直接人工   sP$bp Z}  
director 董事   }d dwL  
discount 折扣   :*gYzk8  
discount on purchase 進貨折扣   k@JDG]R<{  
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