[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。   &'%b1CbE  
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acceptance 承兌   "^sh:{  
account 賬戶   -+vA9,pI  
accountant 會計員   5f5 bhBZ<  
accounting 會計   yCznRd}J  
accounting system 會計制度   Ik{[BRzUgt  
accounts payable 應付賬款   wHneVqI/U  
accounts receivable 應收賬款   Ns?qLSN  
accumulated profits 累積利益   E=N44[`.G  
adjusting entry ?#123;整記錄   >K]s)VuWR  
adjustment ?#123;整   b| e7mis@  
administration expense 管理費用   WhPwD6l>  
advances 預付   *Uq1q  
advertising expense 廣告費   M#<U=Ha  
agency 代理   %:61@<  
agent 代理人   J\7ukm"9  
agreement 契約   xd[GJ;xvs  
allotments 分配數   T-"zK r!  
allowance 津貼   &
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amalgamation 合併   CM$q{;y  
amortization 攤銷   ]J<2a`IK!  
amortized cost 應攤成本   <*D{uMw  
annuities 年金   z4qw*. 5  
applied cost 已分配成本   Kob i!  
applied expense 已分配費用   j_=A)B?  
applied manufacturing expense 己分配製造費用   ii0{$}eoh  
apportioned charge 攤派費用   NBLiwL37{  
appreciation 漲價   w5j6RQml  
article of association 公司章程   eK<X7m^  
assessment 課稅   82w;}(!  
assets 資產   4k}3^.#  
attorney fee 律師費   E0F8FR'  
audit 審計   <i~O0f]  
auditor 審計員   %}< e;t-O  
average 平均數   7d9kr?3(U  
average cost 平均成本   <d2?A}<  
bad debt 壞賬   93Z/|7  
balance 餘額   . X(^E  
balance sheet 資產負債表   d4y?2p ?3  
bank account 銀行賬戶   U)v['5%  
bank balance 銀行結存   e_eNtVq  
bank charge 銀行手續費   fY)Dx c&ue  
bank deposit 銀行存款   X<pg^Y0  
bank discount 銀行貼現   kzMul<>sl  
bank draft 銀行匯票  
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bank loan 銀行借款   X UI9)Ne  
bank overdraft 銀行透支   zDEX `~c  
bankers acceptance 銀行承兌   .Vohd@s9l  
bankruptcy 破產   to}g4  
bearer 持票人   6Z5X?B  
beneficiary 受益人   N^G $:GC  
bequest 遺產   HIK"Ce  
bill 票據   M4%u~Z:4h+  
bill of exchange 匯票   ;m/h?Y~  
bill of lading 提單   0F"W~OQ6  
bills discounted 貼現票據   s^atBqw,  
bills payable 應付票據   'Vgd Qp$L$  
bills receivable 應收票據   Vrwy+o>:X  
board of directors 董事會   Iq76JJuCb  
bonds 債券   Qqp_(5S|>  
bonus 紅利   Se0!-NUK0  
book value 賬面價值   79DzrLu  
bookkeeper 簿記員   @D?KS;#  
bookkeeping 簿記   U9?fUS  
branch office general ledger 支店往來賬戶   O9+Dd%_KS#  
broker 經紀人   bOEO2v'cQ  
brought down 接前   0_!')+  
brought forward 接上頁   qh|t}#DrR  
budget 預算   #hp7@ Tu  
by-product 副產品   3YKJN4  
by-product sales 副產品銷售   kIC$ai6.  
capital 股本   F&tU^(7<  
capital income 資本收益   \&{a/e2:S  
capital outlay 資本支出   RA%=_wPD +  
capital stock 股本   JJIlR{WY_  
capital stock certificate 股票   Y/%(4q*'  
carried down 移後   S]}hh,A  
carried forward 移下頁   1Q5:Vo^B#  
cash 現金   11'^JmKA  
cash account 現金賬戶   :,@"I$>*/  
cash in bank 存銀行現金   5Kadh
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cash on delivery 交貨收款   kp6{QKDj&  
cash on hand 庫存現金   aUy!(Y  
cash payment 現金支付   _1c0pQ^}3  
cash purchase 現購   QLs9W&PG  
cash sale 現沽   ;\N)RZ  
cashier 出?#123;員   wjq;9%eXk  
cashiers check 本票  
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certificate of deposit 存款單折   Q)/V>QW  
certificate of indebtedness 借據   t!=qt*  
certified check 保付支票   '-,$@l#  
certified public accountant 會計師   F K7cDaI  
charges 費用   B4D#TlB  
charge for remittances 匯水手續費   m{ w k0  
charter 營業執照   As}eI!  
chartered accountant 會計師   *
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chattles 動產   8Q{"W"]O7  
check 支票   Z!/!4( Fh  
che stub 支票存根   '3p7ee&  
closed account 己結清賬戶    46^9O 5J  
closing 結算   wV604eO(  
closing entries 結賬紀錄   OV"uIY[%8V  
closing stock 期末存貨   ?Z0NHy;5  
closing the book 結賬   { R`"Nk  
columnar journal 多欄日記賬   g3Xab  
combination 聯合   Nv~H797B  
commission 佣金   u~C,x3yr  
commodity 商品   ir{li?kV  
common stock 普通股   rWP -Rm  
company 公司   h7P<3m}  
compensation 賠償   QX`T-)T e  
compound interest 複利   -MK9IO]i  
consignee 承銷人   t'e\Z2  
consignment 寄銷   qk{+Y  
consignor 寄銷人   O x),jc[/  
consolidated balance sheet 合併資產負債表   iw XMe(k  
consolidated profit and loss account 合併損益表   ; u@& [  
consolidation 合併   ppP0W`p  
construction cost 營建成本   0Ym_l?]m[  
construction revenue 營建收入   @Y&UP  
contract 合同   R1/h<I:  
control account 統制賬戶   7'g{:dzS*3  
copyright 版權    z@8W  
corporation 公司   ^[6S]Ft(  
cost 成本   S;8gX1Uf  
cost accounting 成本會計   MQY}}a-oug  
cost of labour 勞工成本   <k'%rz  
cost of production 生產成本   &)$}Nk  
cost of manufacture 製造成本   n/6qc3\5i  
cost of sales 銷貨成本   8#{DBWU  
cost price 成本價格   4G_At  
credit 貸方   %K[ u  
credit note 收款通知單   `3e>JIl"0  
creditor 債權人   PB(q9gf"1}  
crossed check 橫線支票   k9_c<TSzu  
current account 往來活期賬戶   L)z `  
current asset 流動資產   g}OZ!mKd  
current liability 流動負債   69?wZfj'  
current profit and loss 本期損益   a;h.I}*]  
debit 借方   P?o|N<46  
debt 債務   EY^+ N>  
debtor 債務人   di4>Ir~]  
deed 契據   P#l"`C /  
deferred assets 遞延資產   c9:8KMF)  
deferred liabilities 遞延負債   Js'j}w  
delivery 交貨   E;bv;RUio  
delivery expense 送貨費   h0aK}`/a  
delivery order 出貨單   M~ku 4ZP  
demand draft 即期匯票   \\)9QP?  
demand note 即期票據   '/'dg5bfV  
demurrage charge 延期費   UGP,/[XI  
deposit 存款   I /z`)  
deposit slip 存款單   vACJE  
depreciation 折舊   +pY--5t  
direct cost 直接成本   $4:Se#nl  
direct labour 直接人工   C0 }@0c  
director 董事    va[r~  
discount 折扣   HZ[
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discount on purchase 進貨折扣   ?J,K[.z  
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