[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。   LLE\;,bv  
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acceptance 承兌   La&?0PA  
account 賬戶   hgt@Mb
  
accountant 會計員   _XLGX
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accounting 會計   :iW+CD)j  
accounting system 會計制度   -E, d)O`;$  
accounts payable 應付賬款   V`*N2ztSL  
accounts receivable 應收賬款   f.Wip)g  
accumulated profits 累積利益   L9(mY `d>"  
adjusting entry ?#123;整記錄   _}8hEv  
adjustment ?#123;整   )S41N^j.  
administration expense 管理費用   hp ?4w),
 
advances 預付   H?-Byi  
advertising expense 廣告費   KVQ^-^  
agency 代理   OR84/^>  
agent 代理人   KtTlc#*KU  
agreement 契約   &>Zm gz  
allotments 分配數   ybsQ[9_36  
allowance 津貼   ]B8`b  
amalgamation 合併   3<Qe'd ^  
amortization 攤銷   Y#aL]LxZE  
amortized cost 應攤成本   n=t50/jV3=  
annuities 年金   <%d/"XNg[D  
applied cost 已分配成本   OH.lAF4E(  
applied expense 已分配費用   pxf(C<
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applied manufacturing expense 己分配製造費用   _p;>]0cc.  
apportioned charge 攤派費用   B49: R>  
appreciation 漲價   z4CqHS~%  
article of association 公司章程   ..FEyf  
assessment 課稅   Q,pnh!.-c  
assets 資產   Dnx` !  
attorney fee 律師費   dJYsn+  
audit 審計   5" ~F#vt  
auditor 審計員   j@g`Pm%u`  
average 平均數   ANIx0*Yl(  
average cost 平均成本   c5 ^CWk K  
bad debt 壞賬   ^/
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balance 餘額   <Zb~tYp  
balance sheet 資產負債表   ~PaEhj&8  
bank account 銀行賬戶   OKW}8q
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bank balance 銀行結存   g|STegg  
bank charge 銀行手續費   @k+&89@G  
bank deposit 銀行存款   AW{"9f4  
bank discount 銀行貼現   FX
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bank draft 銀行匯票   %:/@1r7o>  
bank loan 銀行借款   xh6Yv%\@  
bank overdraft 銀行透支   |
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bankers acceptance 銀行承兌   Mz59ac  
bankruptcy 破產   /RG
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bearer 持票人   -BV8,1  
beneficiary 受益人   0H9UM*O  
bequest 遺產   fBj-R~;0  
bill 票據   G 6r2 "  
bill of exchange 匯票   XRQz~Py  
bill of lading 提單   nYFM^56>_  
bills discounted 貼現票據   $O'IbA  
bills payable 應付票據   1
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bills receivable 應收票據   G'#f*) f  
board of directors 董事會   `;~A  
bonds 債券   p<Oz"6_/~  
bonus 紅利   -- >q=hlA  
book value 賬面價值   mJU1n  
bookkeeper 簿記員   |Eyn0\OA  
bookkeeping 簿記   5&C:&=Y  
branch office general ledger 支店往來賬戶   rp&XzMwC4  
broker 經紀人   l('@~-Zy  
brought down 接前   !"d"3coQ?  
brought forward 接上頁   
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budget 預算   !VDN qW  
by-product 副產品   s~p(59  
by-product sales 副產品銷售   ,K WIuCU;  
capital 股本   <u_vL WS  
capital income 資本收益   ;% <[*T:*'  
capital outlay 資本支出   $-i(xnU/nl  
capital stock 股本   @sdH B./  
capital stock certificate 股票   dZWO6k9[H  
carried down 移後    =w5]o@  
carried forward 移下頁   ljP<WD  
cash 現金   v ^R:XdH  
cash account 現金賬戶   xqQLri}  
cash in bank 存銀行現金   I/B*iW^  
cash on delivery 交貨收款   o#K*-jOfiH  
cash on hand 庫存現金   x DiGN Jc  
cash payment 現金支付   ;Yve m  
cash purchase 現購   \\Z Ci`O  
cash sale 現沽   BjyV&1tRV!  
cashier 出?#123;員   B&+)s5hh  
cashiers check 本票   YD{Ppz  
certificate of deposit 存款單折   j 06mky  
certificate of indebtedness 借據   $TX]*hNn  
certified check 保付支票   wgUgNwd1  
certified public accountant 會計師   jO0"`|(]s  
charges 費用   <kCOg8<y :  
charge for remittances 匯水手續費   JHXtKgFX
 
charter 營業執照   h!mx/H
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chartered accountant 會計師   Ie]k/qw+Y  
chattles 動產   O))YJh"'_  
check 支票   Qv WvS9]  
che stub 支票存根   tMiy`CPh  
closed account 己結清賬戶   5Q/jI$^h0Z  
closing 結算   o~{rZ~  
closing entries 結賬紀錄   K>vi9,4/ks  
closing stock 期末存貨   U#G<cV79  
closing the book 結賬   JJHO E{%  
columnar journal 多欄日記賬   ^WkqRs  
combination 聯合   Ge`PVwn  
commission 佣金   7n)ob![\d  
commodity 商品   nX_w F`n"  
common stock 普通股   z2lT4SAv+  
company 公司   r"9hpZH  
compensation 賠償   K!,9 qH  
compound interest 複利   5gSe=|we*p  
consignee 承銷人   W#@6e')d  
consignment 寄銷   IP
  
consignor 寄銷人   f hjlt#  
consolidated balance sheet 合併資產負債表   l* z"wA-  
consolidated profit and loss account 合併損益表   J9/EJ'My  
consolidation 合併   t3b M4+n  
construction cost 營建成本   J=J!)\m  
construction revenue 營建收入   $|tk?Sps  
contract 合同   `&:>?Y/X2  
control account 統制賬戶   VGf&'nL@,  
copyright 版權   A*~BkvPr  
corporation 公司   5\Rg%Ezl  
cost 成本   '=`af>Nc  
cost accounting 成本會計   DYF(O-hJK  
cost of labour 勞工成本   t*J?#r  
cost of production 生產成本   VHi'
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cost of manufacture 製造成本   2fgYcQ8`  
cost of sales 銷貨成本   q`3HHq  
cost price 成本價格   %o l\ sO|  
credit 貸方   Qv<p$Up6  
credit note 收款通知單   l{gR6U{e  
creditor 債權人   G{!(2D4!  
crossed check 橫線支票   qe5;Pq !G  
current account 往來活期賬戶   #^}s1 4n  
current asset 流動資產   5@J]#bp0M  
current liability 流動負債   M.\XG}RR  
current profit and loss 本期損益   {oS/Xa  
debit 借方   `-.6;T}2U  
debt 債務   ~z(0XKq0d  
debtor 債務人    #uV J  
deed 契據   <MKXFV  
deferred assets 遞延資產   0#NbAM
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deferred liabilities 遞延負債   ;Y,zlq2  
delivery 交貨   'h@&rr@5  
delivery expense 送貨費   J/QqwoR  
delivery order 出貨單  
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demand draft 即期匯票   (f2r4Io|}  
demand note 即期票據   dlA0&;}z  
demurrage charge 延期費   C[';B)a  
deposit 存款   ]T{v~]7:{  
deposit slip 存款單   xSqr=^  
depreciation 折舊   ILx4[m7  
direct cost 直接成本   4M!wm]n/%5  
direct labour 直接人工   H& $M/`  
director 董事   AV4fN@BX  
discount 折扣   MJ$.ST  
discount on purchase 進貨折扣   Cd]g+R}j  
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