[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。   u&d v[  
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acceptance 承兌   HH~  du  
account 賬戶   N1 3;hB<  
accountant 會計員   2wuW5H8w{  
accounting 會計   mKFHT  
accounting system 會計制度   =3v 1]7X  
accounts payable 應付賬款   :V-}Sde  
accounts receivable 應收賬款   l6DIsR  
accumulated profits 累積利益   Z=t#*"J  
adjusting entry ?#123;整記錄   |3T|F3uEX  
adjustment ?#123;整   ::72~'tw  
administration expense 管理費用   komxot[[  
advances 預付   ;
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advertising expense 廣告費   f_P+qm  
agency 代理   OD/P*CQ_  
agent 代理人   Y %D*O  
agreement 契約   I'%H:53^0  
allotments 分配數   >RqT7n8h  
allowance 津貼   ;!Z7-OZX  
amalgamation 合併   e}O-I  
amortization 攤銷   gZ>orZL'  
amortized cost 應攤成本   `:BQ&T%UQR  
annuities 年金  
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applied cost 已分配成本   FZ.z'3I  
applied expense 已分配費用   [[r3fEr$!p  
applied manufacturing expense 己分配製造費用   rRG\:<a  
apportioned charge 攤派費用   E0B2>V  
appreciation 漲價   E29gnYxu8  
article of association 公司章程   _DvPF~  
assessment 課稅   |`;1p@w"  
assets 資產   :2Rci`lp  
attorney fee 律師費   ;s B:s9M  
audit 審計   "JLhOTPaHf  
auditor 審計員   mhkAI@)>  
average 平均數   ^]!1'xg  
average cost 平均成本   K2o0L5Lke  
bad debt 壞賬   j nA_!;b  
balance 餘額   (Rg!km%2T  
balance sheet 資產負債表   TN@JP
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bank account 銀行賬戶   z2q5f:d8  
bank balance 銀行結存   ?CZD^>6  
bank charge 銀行手續費   @ZPTf>J}  
bank deposit 銀行存款   pV|?dQ  
bank discount 銀行貼現   $ yqq.# 1  
bank draft 銀行匯票   8+cpNX  
bank loan 銀行借款   .%b_3s".  
bank overdraft 銀行透支   =(5GU<}  
bankers acceptance 銀行承兌   (U(x[D f)  
bankruptcy 破產   0HuRFl  
bearer 持票人   D#[ :NXahn  
beneficiary 受益人   Y"rV[oe  
bequest 遺產   GE+csnA2  
bill 票據   Cj9O [  
bill of exchange 匯票   tskODM0Zf  
bill of lading 提單   f>/ 1KV  
bills discounted 貼現票據   29657k8  
bills payable 應付票據   m`q>_*  
bills receivable 應收票據   ;/3/R/^g  
board of directors 董事會   $#W6z:  
bonds 債券   UKQ&TV}0  
bonus 紅利   }JMkM9]  
book value 賬面價值   7kpW1tjY  
bookkeeper 簿記員   =/!S  
bookkeeping 簿記   i*w-Q=  
branch office general ledger 支店往來賬戶   QLU;.&  
broker 經紀人   U`_vF~el~  
brought down 接前   Xq!tXJ)  
brought forward 接上頁   h`rjD d  
budget 預算   ,[1`'nN@g  
by-product 副產品   !:[n3.vm  
by-product sales 副產品銷售   <FT\
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capital 股本   5(`GF|  
capital income 資本收益   cB=u;$k@*  
capital outlay 資本支出   .(]1PKW  
capital stock 股本   q$'&RG  
capital stock certificate 股票   4EbiCSo
 
carried down 移後   &U)s%D8e;d  
carried forward 移下頁   x i,wL0{  
cash 現金   z9O/MHT[w  
cash account 現金賬戶   &+^ Y>Ke  
cash in bank 存銀行現金    8\ ;G+  
cash on delivery 交貨收款   x%ag.g2I  
cash on hand 庫存現金   o`! :Q!+  
cash payment 現金支付   &'\+Z  
cash purchase 現購   Qs X59d  
cash sale 現沽   0-f-  
cashier 出?#123;員   lS
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cashiers check 本票   lD#1"$Coz  
certificate of deposit 存款單折   yP]W\W'  
certificate of indebtedness 借據   ^WPV  
certified check 保付支票   m
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certified public accountant 會計師   %,D%Q~  
charges 費用   m48Y1'4  
charge for remittances 匯水手續費   =PM
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charter 營業執照   ]3jH^7[?  
chartered accountant 會計師   h l'k_<a*  
chattles 動產   ~0Q72  
check 支票   08jQq#  
che stub 支票存根   rqJj!{<B  
closed account 己結清賬戶   jk}PucV  
closing 結算   X&X')hzIt  
closing entries 結賬紀錄  
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closing stock 期末存貨   Utp\}0GZY  
closing the book 結賬   S`@*zQ  
columnar journal 多欄日記賬   xTm&`X o  
combination 聯合   %y+j~]^:  
commission 佣金   C YKGf1;If  
commodity 商品   UF&Wgj [  
common stock 普通股   Z@A1+kUS  
company 公司   &r!>2$B\  
compensation 賠償   )!72^rl  
compound interest 複利   W<7Bq_L[|  
consignee 承銷人   nzl,y,  
consignment 寄銷   Zotv]P2k  
consignor 寄銷人   _' a4I;  
consolidated balance sheet 合併資產負債表   rdg1<Z  
consolidated profit and loss account 合併損益表   %&(\dt&R1h  
consolidation 合併   "ZW*O{  
construction cost 營建成本   S-|$sV^cG  
construction revenue 營建收入   4q8%!\A+  
contract 合同   LnX^*;P5t  
control account 統制賬戶   -v@^6bQVp  
copyright 版權   j,jUg}b  
corporation 公司   &>+Z$ZD  
cost 成本   kICY Py  
cost accounting 成本會計   Big-)7?  
cost of labour 勞工成本   7IH{5o\e  
cost of production 生產成本   ,#Y".23G  
cost of manufacture 製造成本   Fj4:_(%nG  
cost of sales 銷貨成本   ;\.&F
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cost price 成本價格   /VkJ+%}+j  
credit 貸方   `<G+N  
credit note 收款通知單   UU`qI}Ys8F  
creditor 債權人   xw Qkk  
crossed check 橫線支票   R8*4E0\br  
current account 往來活期賬戶   z[OEgHI  
current asset 流動資產   2 &#iHv  
current liability 流動負債   +P.I r  
current profit and loss 本期損益   IYN`q'%|  
debit 借方   >=Ve
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debt 債務   r$zXb9a|<  
debtor 債務人   N@S;{uK  
deed 契據   m%puD9  
deferred assets 遞延資產   ,0xN#&?Ohh  
deferred liabilities 遞延負債    tvILLR  
delivery 交貨   :;QLoZh^  
delivery expense 送貨費   tnntHQ&b  
delivery order 出貨單   u5[Wr:  
demand draft 即期匯票   NunT2JP.  
demand note 即期票據   3kg+*]tLx  
demurrage charge 延期費   1|CO>)*D  
deposit 存款   >EjBknl  
deposit slip 存款單   %l,EA#89s  
depreciation 折舊   ~8K~@e$./  
direct cost 直接成本   V,}cDT>  
direct labour 直接人工   5E}i<}sq5  
director 董事   o? =u#=  
discount 折扣   V qf}(3K0  
discount on purchase 進貨折扣   ?##GY;#  
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