[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。   AEwb'  
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acceptance 承兌   N, ik&NIWy  
account 賬戶   H/V%DO  
accountant 會計員   dW7dMx  
accounting 會計   4Uf+t?U9  
accounting system 會計制度   ](0Vm_es  
accounts payable 應付賬款   A!k}  
accounts receivable 應收賬款   BH0rT})  
accumulated profits 累積利益   <nsl`C~6g0  
adjusting entry ?#123;整記錄   @`.u"@  
adjustment ?#123;整   <J-OwO a-1  
administration expense 管理費用   !E_uQ?/w]Z  
advances 預付   +$>ut r  
advertising expense 廣告費   UKK}$B  
agency 代理   29ft!R>[  
agent 代理人   *Kzs(O  
agreement 契約   <(p1 j0_Q  
allotments 分配數   #
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allowance 津貼   ap%o\&T;  
amalgamation 合併   'v|2}T*  
amortization 攤銷   QrA8KSLC  
amortized cost 應攤成本   J#V`W&\,6  
annuities 年金   IVNNiNN*5  
applied cost 已分配成本   )Elr8XLw  
applied expense 已分配費用   Rg[e~##  
applied manufacturing expense 己分配製造費用   Bh' vr3|  
apportioned charge 攤派費用   oh@r0`J]x  
appreciation 漲價   9_>4~!x`  
article of association 公司章程   `4EOy:a  
assessment 課稅   M<$l&%<`G  
assets 資產   4\OELU  
attorney fee 律師費   18A&[6"!  
audit 審計   $
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auditor 審計員   ^Js9E  
average 平均數   d7^XP  
average cost 平均成本   k13/
yiv  
bad debt 壞賬   <Ab:yD`K!  
balance 餘額   DpS6>$v8t  
balance sheet 資產負債表   \[oHt:$do  
bank account 銀行賬戶   93WYZ
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bank balance 銀行結存   [d&Faa[`  
bank charge 銀行手續費   >Au<y,Tw  
bank deposit 銀行存款   k(qQvn  
bank discount 銀行貼現   oNU* q .Q  
bank draft 銀行匯票   CQ( @7  
bank loan 銀行借款   0KQ8;&a|  
bank overdraft 銀行透支   *Yr-:s9J9  
bankers acceptance 銀行承兌   =h_gj >  
bankruptcy 破產   GC\/B0!  
bearer 持票人   yX~[yH+Pn  
beneficiary 受益人   RrZjC  
bequest 遺產   8S02 3  
bill 票據   ?@#}%<yEq  
bill of exchange 匯票   654%X(:q  
bill of lading 提單   ppnj.tLz;r  
bills discounted 貼現票據   |wb7`6g  
bills payable 應付票據   {PVu3W  
bills receivable 應收票據   $Tur"_`I;  
board of directors 董事會   j d81E  
bonds 債券   }1W$9\%  
bonus 紅利   rODKM-7+  
book value 賬面價值   UA8!?r-cR
 
bookkeeper 簿記員   8Cqs@<r4Od  
bookkeeping 簿記   |@g1|OWd|  
branch office general ledger 支店往來賬戶   .)3 2W
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broker 經紀人   ;Pa(nUE@  
brought down 接前   Td F<  
brought forward 接上頁   $F-XXBp  
budget 預算   Vx*q'~4y!|  
by-product 副產品   W^N"y&  
by-product sales 副產品銷售   piG1&*  
capital 股本   :9YQX(l8  
capital income 資本收益   =@w:   
capital outlay 資本支出   LXfiSM{o  
capital stock 股本   @ tIB'|O  
capital stock certificate 股票   "n6Y^  
carried down 移後   2$o[  
carried forward 移下頁   w?tKL0c  
cash 現金   _)l %-*Z7p  
cash account 現金賬戶   7xc<vl#:q7  
cash in bank 存銀行現金   ,![=_d  
cash on delivery 交貨收款   JB(;[#'~  
cash on hand 庫存現金   $;CC lzw  
cash payment 現金支付   CN=&Je%I  
cash purchase 現購   `-H:j:U{  
cash sale 現沽   VL{#.;QQa  
cashier 出?#123;員   WNb$2q=  
cashiers check 本票   cMl

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certificate of deposit 存款單折   jyGVbno
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certificate of indebtedness 借據   1pb;A;F,A  
certified check 保付支票   Pp/{
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certified public accountant 會計師   6b/b}vl  
charges 費用   jVINc=o  
charge for remittances 匯水手續費   `+.I  
charter 營業執照   upDQNG>d  
chartered accountant 會計師   Ng"vBycy  
chattles 動產   gHx-m2N
 
check 支票   _o.Z`]  
che stub 支票存根   !T*B{+|  
closed account 己結清賬戶   %-l:_A  
closing 結算   [!&k?.*;<  
closing entries 結賬紀錄   z\tJ~  
closing stock 期末存貨   OkZ!ZS h  
closing the book 結賬   X6.O;  
columnar journal 多欄日記賬   lAk1ncx  
combination 聯合   'u[o`31.  
commission 佣金   (g m^o{  
commodity 商品   5G!U'.gr  
common stock 普通股   hzLGmWN2j8  
company 公司   u =kSs  
compensation 賠償   N >!xedw=  
compound interest 複利   *$(CiyF!  
consignee 承銷人   *?D2gaCta  
consignment 寄銷   2NknC>9(\  
consignor 寄銷人   X=pt}j,QrP  
consolidated balance sheet 合併資產負債表   XQOprIJ U  
consolidated profit and loss account 合併損益表  
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consolidation 合併   d&bc>Vt  
construction cost 營建成本   E ZKz-}  
construction revenue 營建收入   #`4^zU)  
contract 合同   l :Nxl  
control account 統制賬戶   :WIf$P?X  
copyright 版權   1ckw[0d  
corporation 公司   mzB#O;3=  
cost 成本   eH955[fVd4  
cost accounting 成本會計   9'q/&uH  
cost of labour 勞工成本   0juIkN#  
cost of production 生產成本   gVU\^KN]  
cost of manufacture 製造成本   yl<$yd0Zdu  
cost of sales 銷貨成本   W<91m*  
cost price 成本價格   ^3|$wB=  
credit 貸方   Zf v(\SI  
credit note 收款通知單   6Y)^)dOi  
creditor 債權人   HoE
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crossed check 橫線支票   Gu`Vk/&  
current account 往來活期賬戶   37-y  
current asset 流動資產   HQ`nq~%&(  
current liability 流動負債   y/I~x+y  
current profit and loss 本期損益   u7zB9iQ&  
debit 借方   }r~l72 `  
debt 債務   7Y|>xx=v  
debtor 債務人   'eDgeWt/CQ  
deed 契據   sQAc"S  
deferred assets 遞延資產   fC GDL6E  
deferred liabilities 遞延負債   G\N"rG=  
delivery 交貨   XjZao<?u  
delivery expense 送貨費   @b*T4hwA.  
delivery order 出貨單   3ZL7N$N}7  
demand draft 即期匯票   8N* -2/P&  
demand note 即期票據   _K}_h\e.  
demurrage charge 延期費   vDeG20.?Z  
deposit 存款   8+|V!q   
deposit slip 存款單   b/,!J]W  
depreciation 折舊   <Mn7`i   
direct cost 直接成本   R^M (fC  
direct labour 直接人工   s.`%ZDl@Y  
director 董事   0/P-> n~  
discount 折扣   bC4*w O  
discount on purchase 進貨折扣   |@L &yg,x  
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