[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。   G$F<$  
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acceptance 承兌   +[\FD; >  
account 賬戶   rE.;g^4p  
accountant 會計員   8|l\EVV6  
accounting 會計   woGAf)vV#  
accounting system 會計制度   Y,^@P  
accounts payable 應付賬款   HMh"}I2n  
accounts receivable 應收賬款   qKr8) }h  
accumulated profits 累積利益   0tT(W^ho g  
adjusting entry ?#123;整記錄   sN9&,&W1  
adjustment ?#123;整   1SCR.@k<  
administration expense 管理費用   EVsC>rz  
advances 預付   j i7[nY  
advertising expense 廣告費   LnH?dy  
agency 代理   RAgg: 3^  
agent 代理人   _x(o*v[Pt  
agreement 契約   UCB/=k^m  
allotments 分配數   L.*M&Ry  
allowance 津貼   b*c*r dTx  
amalgamation 合併   >4TaP*_  
amortization 攤銷   i:Y^{\Z?V  
amortized cost 應攤成本   .6+Z^,3  
annuities 年金   Y) *#)f  
applied cost 已分配成本   \/zq7j  
applied expense 已分配費用   ,St #Vla  
applied manufacturing expense 己分配製造費用   eD?tLj  
apportioned charge 攤派費用   7q?, ?  
appreciation 漲價   >UiYL}'br6  
article of association 公司章程   YNKHN2E8  
assessment 課稅   n|9-KTe7|*  
assets 資產   X86O lP)eX  
attorney fee 律師費   Yg%I?  
audit 審計   %)zodf  
auditor 審計員   `{3<{wgw  
average 平均數   CQF:Rnb  
average cost 平均成本   `T@i.'X  
bad debt 壞賬   [+T.at  
balance 餘額   ls\WXCH  
balance sheet 資產負債表   S&Zm0Ku  
bank account 銀行賬戶   ZxGJzakB5$  
bank balance 銀行結存   \XCe22x]  
bank charge 銀行手續費   N +Yxz;Mg  
bank deposit 銀行存款   j nO9j_CY  
bank discount 銀行貼現   snE8 K}4  
bank draft 銀行匯票   {6|38$Rl  
bank loan 銀行借款   Cjm`|~&e+  
bank overdraft 銀行透支   ;=)k<6  
bankers acceptance 銀行承兌   Dp,L/1GQ8  
bankruptcy 破產   !/'t5~x[  
bearer 持票人   2=,lcWr  
beneficiary 受益人   ]!?;@$wx  
bequest 遺產   <wN}X#M  
bill 票據   >JHryS.j$4  
bill of exchange 匯票   ey7 f9  
bill of lading 提單   N7b8m?!  
bills discounted 貼現票據   A VlhNIr  
bills payable 應付票據   1H? u Qy  
bills receivable 應收票據   0L2F[TN  
board of directors 董事會   Aza /6OL  
bonds 債券   )WNzWUfn=z  
bonus 紅利   LiN$ pwm  
book value 賬面價值   n9W(bG o  
bookkeeper 簿記員   [kVS O  
bookkeeping 簿記   eenH0Ovv  
branch office general ledger 支店往來賬戶   e24WW^S  
broker 經紀人   6M @[B|Q(  
brought down 接前   T0wW<_jh  
brought forward 接上頁   W9 GxXPA  
budget 預算   k+# %DK  
by-product 副產品   \=VtHu92=  
by-product sales 副產品銷售   c69C  
capital 股本   "jeb%k   
capital income 資本收益   :3v}kLO7|  
capital outlay 資本支出   &FMc?wq  
capital stock 股本   (9''MlGd%  
capital stock certificate 股票   UdT*E: 6  
carried down 移後   2e+UM$  
carried forward 移下頁   ZQ4p(6a  
cash 現金   !E<[JM  
cash account 現金賬戶   E:UW#S%A f  
cash in bank 存銀行現金   *'
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cash on delivery 交貨收款   }NHaCG[,  
cash on hand 庫存現金   CM/H9Kz.  
cash payment 現金支付   ?AK(|  
cash purchase 現購   I5k$H$  
cash sale 現沽   sXLq*b?  
cashier 出?#123;員   1-8mFIK  
cashiers check 本票   dU&a{$ku[  
certificate of deposit 存款單折   L*Tj^q!t+  
certificate of indebtedness 借據   u1J0$  
certified check 保付支票   ^n*)7K[  
certified public accountant 會計師   e(]!GA  
charges 費用   =_.l8IYX$%  
charge for remittances 匯水手續費   7Od -I*bt  
charter 營業執照   ($q-_m  
chartered accountant 會計師   epA:v|S  
chattles 動產   so,t  
check 支票   ;km`P|
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che stub 支票存根   Rvqq.I8aC  
closed account 己結清賬戶   Q:2>}Qg
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closing 結算   dPW#C5
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closing entries 結賬紀錄   m~iXl,r  
closing stock 期末存貨   8}I$'x  
closing the book 結賬   ISYXH9V  
columnar journal 多欄日記賬   [g7L&`f9  
combination 聯合   +F R0(T  
commission 佣金   R3 -n>
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commodity 商品   SL Ws*aq  
common stock 普通股   @x*c1%wg  
company 公司   }n]
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compensation 賠償   l.q&D<
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compound interest 複利   9g9HlB&Ze  
consignee 承銷人   {DV_*
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consignment 寄銷   :y'Ah#  
consignor 寄銷人   ax"+0L{  
consolidated balance sheet 合併資產負債表   Eq%}  
consolidated profit and loss account 合併損益表   TJ10s%,V  
consolidation 合併   -RE^tW*Yy  
construction cost 營建成本   +^` I?1\UF  
construction revenue 營建收入   D#_3^Kiawj  
contract 合同   m]'#t)B_m  
control account 統制賬戶   2Z+Wu3#  
copyright 版權   0eT(J7[ <  
corporation 公司   !S$:*5=&  
cost 成本   vk}n,ecl  
cost accounting 成本會計   S ^!n45l  
cost of labour 勞工成本   X:A^<L ~  
cost of production 生產成本  
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cost of manufacture 製造成本   R|6Cv3:  
cost of sales 銷貨成本   w;%.2VJ  
cost price 成本價格   216R
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credit 貸方   W\>fh&!)  
credit note 收款通知單   w^\52  
creditor 債權人   |tKsgj  
crossed check 橫線支票   'F/~o1\.  
current account 往來活期賬戶   b_$4V3TA  
current asset 流動資產   FI)17i$  
current liability 流動負債   Sgeh %f  
current profit and loss 本期損益   T(#J_Y  
debit 借方   ts,ZvY]  
debt 債務   NN%*b yK  
debtor 債務人   @D]5civm_  
deed 契據   +cJL7=V&  
deferred assets 遞延資產   Lz |?ek7Q  
deferred liabilities 遞延負債   ZJnYIK  
delivery 交貨   -"R2  
delivery expense 送貨費   j@AIK+0Qc  
delivery order 出貨單   I5X|(0es  
demand draft 即期匯票   TEP,Dq  
demand note 即期票據   Y[ j6u\y  
demurrage charge 延期費   $POu\TO  
deposit 存款   EGGWrl}1  
deposit slip 存款單   9"N~yKa`"K  
depreciation 折舊   O\ GEay2  
direct cost 直接成本   _:ReN_0  
direct labour 直接人工   =T3<gGM  
director 董事   c/:b.>W  
discount 折扣   l#g\X'bK  
discount on purchase 進貨折扣   t=BUN  
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