[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。   ~0GX~{;r  
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acceptance 承兌   UzHhU*nW  
account 賬戶   v+o3r]Y6  
accountant 會計員   n7.lF  
accounting 會計   0 3 $ W  
accounting system 會計制度   1Klu]J%  
accounts payable 應付賬款   >M85xj
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accounts receivable 應收賬款   `9{C/qB  
accumulated profits 累積利益   VZ@@j[F(  
adjusting entry ?#123;整記錄   H4A+Dg,  
adjustment ?#123;整   bO3KaOC8N  
administration expense 管理費用   =C1Qo#QQ%  
advances 預付   3"
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advertising expense 廣告費   >(KUYX?p  
agency 代理   _ 'dy$.g  
agent 代理人   3
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agreement 契約   %~XJwy-  
allotments 分配數   :S6 <v0`Z  
allowance 津貼   o;I86dI6C  
amalgamation 合併   8@ g D03  
amortization 攤銷   jF85bb$  
amortized cost 應攤成本   58U[r)/  
annuities 年金   qqred>K  
applied cost 已分配成本   98 nLj9  
applied expense 已分配費用   HV(*6b
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applied manufacturing expense 己分配製造費用   i.,B 0s]Z  
apportioned charge 攤派費用   c4W"CD;D  
appreciation 漲價   wb"t:(>&  
article of association 公司章程   k rjd:*E  
assessment 課稅   vA~hkkj{  
assets 資產   U<byR!qLie  
attorney fee 律師費   )@M|YM1+  
audit 審計   Kx!|4ya,  
auditor 審計員   ,{t!->K  
average 平均數   k5CIU}
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average cost 平均成本   s5#g[}dj  
bad debt 壞賬   4yy yXj  
balance 餘額   74wa  
balance sheet 資產負債表   cu|q&  
bank account 銀行賬戶   >pHvBFa3G  
bank balance 銀行結存   aKcV39brr  
bank charge 銀行手續費   T5G+^XDA  
bank deposit 銀行存款   [/]3:|  
bank discount 銀行貼現   lR^Qm|  
bank draft 銀行匯票   .AS,]*?Zn%  
bank loan 銀行借款   WG4|Jf Y  
bank overdraft 銀行透支   f89<o#bm7h  
bankers acceptance 銀行承兌   Mt0|`=64  
bankruptcy 破產   hUc|X m  
bearer 持票人   ,aL"Wy(  
beneficiary 受益人   '11hIu=:  
bequest 遺產   ]TN}`]  
bill 票據   BtZm_SeA  
bill of exchange 匯票   i/B"d,=<  
bill of lading 提單   K?WqA
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bills discounted 貼現票據   0C_Qp%Z  
bills payable 應付票據   UkQocZdZ  
bills receivable 應收票據   0Z(b/fdS  
board of directors 董事會   #}?$mxME*  
bonds 債券   qIp`'.#m  
bonus 紅利   :6{HFMf"  
book value 賬面價值   JOk`emle  
bookkeeper 簿記員   jL>r*=K)%  
bookkeeping 簿記   =B2 =UF  
branch office general ledger 支店往來賬戶   ,
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broker 經紀人   '(*D3ysU  
brought down 接前   ><^@
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brought forward 接上頁   cMAfW3j: ;  
budget 預算   )I_I?e  
by-product 副產品   ['j,S<Bu~  
by-product sales 副產品銷售   y0^FTSQ|  
capital 股本   beoMLHp  
capital income 資本收益   huE#VY /t  
capital outlay 資本支出   iqYc&}k,  
capital stock 股本   fRmc_tx  
capital stock certificate 股票   CPG %*E*  
carried down 移後   #^Y-*vf2  
carried forward 移下頁   :=@[FXD4  
cash 現金   ,"v%  
cash account 現金賬戶    t&]IgF  
cash in bank 存銀行現金   SQK6BEjE8  
cash on delivery 交貨收款   ;?9~^,l  
cash on hand 庫存現金   ( d.i np(  
cash payment 現金支付   L3\{{QOA  
cash purchase 現購   F9" K  
cash sale 現沽   ap! <8N  
cashier 出?#123;員   %iNDRLR%I  
cashiers check 本票   |@nXlZE  
certificate of deposit 存款單折   LV0{~g(!%  
certificate of indebtedness 借據   *V}}3Degh  
certified check 保付支票   Ws(>} qjy  
certified public accountant 會計師   ~ln,Cm} 4  
charges 費用   U_?RN)>j  
charge for remittances 匯水手續費   2o;M:+KQ)  
charter 營業執照   . ^,vK7  
chartered accountant 會計師   ohl%<FqS  
chattles 動產   LWE !+(n  
check 支票   rO~D{)Nu  
che stub 支票存根   tz{]H9  
closed account 己結清賬戶   ?{V[b
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closing 結算   )_uK(UNZ5  
closing entries 結賬紀錄   O<*iDd`(e  
closing stock 期末存貨   0=iJT4IEJ  
closing the book 結賬   1/HZY0em  
columnar journal 多欄日記賬   f&|SG
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combination 聯合   }m?L/Y'}  
commission 佣金   RzkJS9)m  
commodity 商品   V SxLBwXf  
common stock 普通股   STM
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company 公司   UJI1n?~  
compensation 賠償   A`KTm(  
compound interest 複利   E=E  
consignee 承銷人   d?>sy\{2  
consignment 寄銷   9}-,dgAB  
consignor 寄銷人   O-k(5Zb  
consolidated balance sheet 合併資產負債表   &'R]oeag  
consolidated profit and loss account 合併損益表   ;Baf&xK  
consolidation 合併   k& 2I(2S  
construction cost 營建成本   wJ}8y4O!N  
construction revenue 營建收入   UcZ3v]$I  
contract 合同   %`~8j H@  
control account 統制賬戶   = FQH  
copyright 版權   PHoW|K_e  
corporation 公司   C>HUG  
cost 成本   .d2s4q\  
cost accounting 成本會計   "o1/gV  
cost of labour 勞工成本   8 PQ& 7o  
cost of production 生產成本   Qk6FK]buV  
cost of manufacture 製造成本    `@p*1  
cost of sales 銷貨成本   _LK(j;6K}  
cost price 成本價格   _%x|,vo`(  
credit 貸方   '=r.rW5  
credit note 收款通知單   {974m` 5  
creditor 債權人   @"6BvGU2s  
crossed check 橫線支票   #Rs7Ieu+  
current account 往來活期賬戶   ,J[sg7vcv  
current asset 流動資產   =3@^TW(j  
current liability 流動負債   X,p&S^  
current profit and loss 本期損益   Z?~7#F~Z`  
debit 借方   _K8-O>I "  
debt 債務   =(o$1v/k  
debtor 債務人   v
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deed 契據   *I~F7Z]|  
deferred assets 遞延資產   9QpKB c  
deferred liabilities 遞延負債   tqHXzmsjW  
delivery 交貨   |YH1q1l  
delivery expense 送貨費   V!oyC$eV  
delivery order 出貨單   &B) F_EI  
demand draft 即期匯票   nX  
demand note 即期票據   dM QnN[d6  
demurrage charge 延期費   X:DHz0S  
deposit 存款   k&Sg`'LG8  
deposit slip 存款單   JO _a+Yl  
depreciation 折舊   E*kS{2NAq  
direct cost 直接成本   1vobfZ-w9  
direct labour 直接人工   CxO)d7c  
director 董事   XOxm<3gXn  
discount 折扣   fx*Swv%r  
discount on purchase 進貨折扣   U-k6ZV3&8  
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