[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。   HtOo*\Ne  
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acceptance 承兌   cOUsbxYTD  
account 賬戶   Du>dTi~  
accountant 會計員   G
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accounting 會計   5YIiO7@4  
accounting system 會計制度   woZ'T  
accounts payable 應付賬款   uR"srn;^  
accounts receivable 應收賬款   Df;FOTTi%  
accumulated profits 累積利益   e,zR  
adjusting entry ?#123;整記錄   R!xs;|]  
adjustment ?#123;整   b:7;zOtF  
administration expense 管理費用   JJ56d)37.  
advances 預付   84P^7[YX>  
advertising expense 廣告費   ]}9cOb%I  
agency 代理   zMX7 #,  
agent 代理人   >]"5K<-1  
agreement 契約   k%QhF]  
allotments 分配數   1?HUXN#,  
allowance 津貼   u;DF$   
amalgamation 合併   iR4CY-  
amortization 攤銷   xMtl<Na   
amortized cost 應攤成本   ro37H2^Ty  
annuities 年金   s)yEVh  
applied cost 已分配成本   V_U$JKJ1=  
applied expense 已分配費用   oUZwZ_yKW  
applied manufacturing expense 己分配製造費用   xZFha=#  
apportioned charge 攤派費用   ,*0>CBJvv  
appreciation 漲價   WX 79V  
article of association 公司章程   fl~k') s  
assessment 課稅   IDzP <u8v  
assets 資產   6KhHS@Z  
attorney fee 律師費   ?7G?uk]3,@  
audit 審計   r4NI(\gU  
auditor 審計員   uf`o\wqU  
average 平均數   uW4G!Kw28  
average cost 平均成本   mT@UQC G  
bad debt 壞賬   !'ajpK  
balance 餘額   1* ? IDYB  
balance sheet 資產負債表   yVQqz  
bank account 銀行賬戶   Q"
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bank balance 銀行結存   ,e>C)wq;  
bank charge 銀行手續費   5gI@~h S  
bank deposit 銀行存款   Pf)<6?T  
bank discount 銀行貼現   cR$2`:e  
bank draft 銀行匯票   \WouTn  
bank loan 銀行借款   Gyy:.]>&  
bank overdraft 銀行透支   M O* m@  
bankers acceptance 銀行承兌   yqlkf$?  
bankruptcy 破產   e@p` -;<  
bearer 持票人   bEbO){Fe  
beneficiary 受益人   G#duZNBdc  
bequest 遺產   o&*1Mx<+  
bill 票據   QfU 0*W?r  
bill of exchange 匯票   9|jIrS%/~  
bill of lading 提單   (0D0G-r:  
bills discounted 貼現票據   S~YrXQ{_>-  
bills payable 應付票據   30FYq?  
bills receivable 應收票據   zo@>~G3$9  
board of directors 董事會   XnWr~h{b  
bonds 債券   :@_CQc*yB  
bonus 紅利   MnKEZ: 2  
book value 賬面價值   !i_5XcH  
bookkeeper 簿記員   4OCz:t  
bookkeeping 簿記   peGXU/5.I  
branch office general ledger 支店往來賬戶   $q.8ve0&^  
broker 經紀人   }5OlX  
brought down 接前   &#.XLe\y  
brought forward 接上頁   w \0=L=J  
budget 預算   ICq;jfML  
by-product 副產品   d7Q. 'cyQ  
by-product sales 副產品銷售   jc;&g)Rv  
capital 股本   l:Ci'=  
capital income 資本收益   `Up<;  
capital outlay 資本支出   g IX"W;  
capital stock 股本   s26s:A3rh  
capital stock certificate 股票   /J{P8=x}_:  
carried down 移後   1P8$z:|~  
carried forward 移下頁   o1zc`Ibd  
cash 現金   FjiLc=RXXz  
cash account 現金賬戶   SL%4w<  
cash in bank 存銀行現金   HW.S~eLw*  
cash on delivery 交貨收款   ]}>GUXe)^  
cash on hand 庫存現金    +tfmBZl^  
cash payment 現金支付   ?\$77k  
cash purchase 現購   BH
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cash sale 現沽   *I'O_D  
cashier 出?#123;員   J>hl&J  
cashiers check 本票   qcQ`WU{  
certificate of deposit 存款單折   XZp(Po:H  
certificate of indebtedness 借據   =5dv38  
certified check 保付支票   c~RElL  
certified public accountant 會計師   BAoqO Xv  
charges 費用   Dvd.Q/f  
charge for remittances 匯水手續費   JEJ]
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charter 營業執照   Y;&Cmi  
chartered accountant 會計師   .vpQ3m>  
chattles 動產   qf
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check 支票   zb9 d{e  
che stub 支票存根   Htsa<tF  
closed account 己結清賬戶   '|Q=J)  
closing 結算   pk;bx2CP8  
closing entries 結賬紀錄   )E6m}? H5  
closing stock 期末存貨   `;cKN)Xk  
closing the book 結賬   J=4S\0Z*  
columnar journal 多欄日記賬   V3@^bc!  
combination 聯合   b;soMilz  
commission 佣金   #B+2qD>E  
commodity 商品   %K ]u"  
common stock 普通股   iy$]9Wf6=@  
company 公司   /#>?wy<s~  
compensation 賠償   /jj}.X7yH  
compound interest 複利   C8&)-v|  
consignee 承銷人   4,$x~m`N  
consignment 寄銷   Fzu"&&>0$  
consignor 寄銷人   7;|6g8=  
consolidated balance sheet 合併資產負債表   xO?~@5  
consolidated profit and loss account 合併損益表   r T*:1  
consolidation 合併   |&RdOjw$u  
construction cost 營建成本   lX5(KUN
 
construction revenue 營建收入   HCHC~FNd  
contract 合同   aK1|b=gVj  
control account 統制賬戶   !(SaE'  
copyright 版權   h+Dg"j<[  
corporation 公司   B*D`KA  
cost 成本   rxa8X wo8  
cost accounting 成本會計   ,qv
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cost of labour 勞工成本   KY|Q#i|pM  
cost of production 生產成本   OSkZW  
cost of manufacture 製造成本   H,H'bd/  
cost of sales 銷貨成本   t}'Oh}CG  
cost price 成本價格   @9vz%1B<l  
credit 貸方   cp.)K!$  
credit note 收款通知單   .4-;  
creditor 債權人   7sLs+|<"  
crossed check 橫線支票   vRT1tOQ$  
current account 往來活期賬戶   NsJUruN  
current asset 流動資產   38Wv&
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current liability 流動負債   \f{C2d/6j  
current profit and loss 本期損益   n$b/@hp$z  
debit 借方   =euoSH D
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debt 債務   AE7>jkHB  
debtor 債務人   C'5i>;  
deed 契據   v5<Ext rV  
deferred assets 遞延資產   
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deferred liabilities 遞延負債   WfO6Fvx%  
delivery 交貨   ~@sx}u  
delivery expense 送貨費   1Z`<HW"  
delivery order 出貨單   {W0]0_mI(  
demand draft 即期匯票   Uyi_B.:`  
demand note 即期票據   ] YQ*mvI]  
demurrage charge 延期費   =AR'Pad  
deposit 存款   Z,u:g c+*  
deposit slip 存款單   rcQ?E=V2O  
depreciation 折舊   .6.oqb  
direct cost 直接成本   @~a52'\  
direct labour 直接人工   -?e~S\JH  
director 董事   ^PWZ1.T  
discount 折扣   pu`|HaQaE  
discount on purchase 進貨折扣   AK[9fxrE  
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