[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。   OC$Y8Ofr  
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acceptance 承兌   ;+%(@C51GE  
account 賬戶   XY[uyR4Z  
accountant 會計員   J1waiOh  
accounting 會計   [xF(t @p  
accounting system 會計制度   }n+#o!uEf  
accounts payable 應付賬款   6!|-,t><  
accounts receivable 應收賬款   a9CY,+z5B  
accumulated profits 累積利益   H\OV7=8  
adjusting entry ?#123;整記錄   3d qj:4[f  
adjustment ?#123;整   STDT]3.  
administration expense 管理費用   B 4pJg  
advances 預付   ,)u\G(N  
advertising expense 廣告費   l-Hp^|3Wq  
agency 代理   5]/i[T_  
agent 代理人   O@@=ZyYwc  
agreement 契約   ^-, aB  
allotments 分配數   i1q he?5  
allowance 津貼   vJ__jO"Sq  
amalgamation 合併   1m*fkM#  
amortization 攤銷   Cv@ZzILyoK  
amortized cost 應攤成本   # $&!)13  
annuities 年金   eIEr\X4\~~  
applied cost 已分配成本   i ez@j  
applied expense 已分配費用   (Kl96G<Wej  
applied manufacturing expense 己分配製造費用   )z'LXy8  
apportioned charge 攤派費用    iw!kV  
appreciation 漲價   l$ABOtM@  
article of association 公司章程   0v%ZKvSID  
assessment 課稅   _lrCf  
assets 資產   8+ P)V4}  
attorney fee 律師費   :Ogt{t  
audit 審計   xXpeo_y'  
auditor 審計員   P8lx\DA  
average 平均數   f;<qGM.#|  
average cost 平均成本   W7k\j&x  
bad debt 壞賬   KLpe!8tAe  
balance 餘額   39jnoT  
balance sheet 資產負債表   :J|t! `  
bank account 銀行賬戶   2f'3Vjp~G  
bank balance 銀行結存   0Q^a*7w`8a  
bank charge 銀行手續費   /&g5f4[|p  
bank deposit 銀行存款   o1x IGP<  
bank discount 銀行貼現   |{ E\ 
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bank draft 銀行匯票   M_wqb'=  
bank loan 銀行借款   6xk~Bt  
bank overdraft 銀行透支   0_d,sC?V  
bankers acceptance 銀行承兌   KkVFY+/)  
bankruptcy 破產   =Ri'Prx&  
bearer 持票人   V87?J w%2  
beneficiary 受益人   gxry?' :  
bequest 遺產   HmWU;9Vn+  
bill 票據   Xr54/.{&@  
bill of exchange 匯票   r|U'2+vn  
bill of lading 提單   OR4ZjogzY  
bills discounted 貼現票據   zKycd
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bills payable 應付票據   Z x9oj  
bills receivable 應收票據   7,.Hj&'B  
board of directors 董事會   1&S34wJF  
bonds 債券   F9DY\EI  
bonus 紅利   9>y6zFTV  
book value 賬面價值   RcQo1  
bookkeeper 簿記員   qDR`)hle  
bookkeeping 簿記   }!tJ
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branch office general ledger 支店往來賬戶   a!Z.Z
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broker 經紀人   X2avo|6e  
brought down 接前   GfEg][f  
brought forward 接上頁   4CR.=  
budget 預算   PP\nR @  
by-product 副產品   )sWC5\  
by-product sales 副產品銷售   RQzcsO  
capital 股本   7M~w05tPh  
capital income 資本收益   'Xl[ y  
capital outlay 資本支出   FBn`sS8hH  
capital stock 股本   wB(A['k  
capital stock certificate 股票   ]#n,DU}V  
carried down 移後   8*sZ/N.  
carried forward 移下頁    U#=Q`  
cash 現金   u="VJ3
 
cash account 現金賬戶   vWbf5?  
cash in bank 存銀行現金   }O+F#/6  
cash on delivery 交貨收款   +9S_H(  
cash on hand 庫存現金   &&Sl0(6x[T  
cash payment 現金支付   SDY!!.  
cash purchase 現購   $S~e"ca1  
cash sale 現沽   qT( 3M9!  
cashier 出?#123;員   gwvy$H  
cashiers check 本票   seT?:PCA  
certificate of deposit 存款單折   q&.SB`  
certificate of indebtedness 借據   dW3q  
certified check 保付支票   |Gc2w]\3  
certified public accountant 會計師   7O3\  
charges 費用   M" |Mte  
charge for remittances 匯水手續費   ZJL[#}*  
charter 營業執照   m791w8Vr  
chartered accountant 會計師   Ra\>^W6z  
chattles 動產   <"|BuK  
check 支票   F-MN%WD~  
che stub 支票存根   ~(2G7x)  
closed account 己結清賬戶   8$SA"c)  
closing 結算   FKU$HQw*  
closing entries 結賬紀錄   'je=.{[lWt  
closing stock 期末存貨   K1S)S8.EZ8  
closing the book 結賬   dpHK~n j\_  
columnar journal 多欄日記賬   -V Rby  
combination 聯合   &%QtUPvr9  
commission 佣金   F\1{bN|3  
commodity 商品   l`s_Id#  
common stock 普通股   bAIo5lr  
company 公司   mT8")J|2  
compensation 賠償   >3HLm3T  
compound interest 複利   e<_p\LiOS  
consignee 承銷人   T\g%.  
consignment 寄銷   V\nQHzjF<6  
consignor 寄銷人   /aa'ryl_%  
consolidated balance sheet 合併資產負債表   Jj:4l~b,w  
consolidated profit and loss account 合併損益表   ?zwPF;L
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consolidation 合併   v1h*/#  
construction cost 營建成本   ps:|YR  
construction revenue 營建收入   *M*:3v 0  
contract 合同   8 Zy`Z   
control account 統制賬戶   ]V!q
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copyright 版權   4zyy  
corporation 公司   a=LjFpv/]  
cost 成本   &M$s@FUY  
cost accounting 成本會計   Q<$I,C]  
cost of labour 勞工成本   i*`;/x'+  
cost of production 生產成本   \hSOJ,{)U  
cost of manufacture 製造成本   $j(2M?.>#  
cost of sales 銷貨成本   +(d\`{A  
cost price 成本價格   a%2r]:?^?  
credit 貸方   bqmOfGM  
credit note 收款通知單   0m?v@K' l  
creditor 債權人   }a= &o6=  
crossed check 橫線支票   S?.2V@Ic  
current account 往來活期賬戶   (dO, +~  
current asset 流動資產   _aOisN{  
current liability 流動負債   }5#<`8  
current profit and loss 本期損益   ^hOnLy2  
debit 借方   Z2d,J>-  
debt 債務   YnZV.&4{  
debtor 債務人   OA#AiQUR  
deed 契據   kJP fL s  
deferred assets 遞延資產   ,}%+5yH  
deferred liabilities 遞延負債   X5kIM\  
delivery 交貨   a@
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delivery expense 送貨費   yE3g0@*  
delivery order 出貨單   c!@g<<}[(  
demand draft 即期匯票   6yZf
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demand note 即期票據   ^7Q}W#jy  
demurrage charge 延期費   i>gbT+*E!  
deposit 存款   6AgevyVG  
deposit slip 存款單   M|e Qds  
depreciation 折舊   vluA46c  
direct cost 直接成本   gf6<`+
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direct labour 直接人工   56(S[  
director 董事   wkm;yCF+  
discount 折扣   @D%H-X  
discount on purchase 進貨折扣   +,=DUsI}  
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