[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。   /B1<N}  
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acceptance 承兌   #llc
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account 賬戶   &, $A7:  
accountant 會計員   i7fpl  
accounting 會計   k92X)/ll'  
accounting system 會計制度   8 
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accounts payable 應付賬款   Z[({; WtF  
accounts receivable 應收賬款   &]vd7Q.t  
accumulated profits 累積利益   2N)Ywqvj  
adjusting entry ?#123;整記錄   *[yCcqN.  
adjustment ?#123;整   3\D jV2t  
administration expense 管理費用   5 YC(gv3/  
advances 預付   31b-r[B{%  
advertising expense 廣告費   'R=o,=  
agency 代理  
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agent 代理人   -h.YQC`  
agreement 契約   N(1jm
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allotments 分配數   C|!E'8Rw  
allowance 津貼   AQ0L9

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amalgamation 合併   / m?Z!  
amortization 攤銷   |{oKhC^yG  
amortized cost 應攤成本   2_F`ILCML  
annuities 年金   /#,<>EfT  
applied cost 已分配成本   3
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applied expense 已分配費用   cJ[n<hTv
 
applied manufacturing expense 己分配製造費用   5utj$ha2  
apportioned charge 攤派費用   7B&nV92S  
appreciation 漲價   ( I,V+v+{Y  
article of association 公司章程   >T!n* -Zn  
assessment 課稅   <:&w/NjbI  
assets 資產   xc*ys-Nv  
attorney fee 律師費   HPp nw]_  
audit 審計   y"9TS,lmK  
auditor 審計員   9L&AbmIr  
average 平均數   qx!IlO  
average cost 平均成本   E&K8hY%5  
bad debt 壞賬   'QW 0K]il  
balance 餘額   Hss{Sb(  
balance sheet 資產負債表   ;TW@{re  
bank account 銀行賬戶   +ZZiZ&y  
bank balance 銀行結存   sPZa|AKHb  
bank charge 銀行手續費    =6A<>  
bank deposit 銀行存款   =3J~
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bank discount 銀行貼現   A6UtpyS*'  
bank draft 銀行匯票   `b%/.%]$  
bank loan 銀行借款   |Xu7cCh$me  
bank overdraft 銀行透支   {'}Ofj  
bankers acceptance 銀行承兌   -#Wc@\;  
bankruptcy 破產   zzW^AvR  
bearer 持票人   GuS3O)6Sg  
beneficiary 受益人   km|~DkJ\a`  
bequest 遺產   fi,=z  
bill 票據   0`qq"j[6a  
bill of exchange 匯票   .#Sd|C]R7  
bill of lading 提單   { aB_t%`w  
bills discounted 貼現票據   `o*eLLk  
bills payable 應付票據   \+>b W(  
bills receivable 應收票據   mV4} -  
board of directors 董事會   z&t6,0q`5  
bonds 債券   =oHJ_  
bonus 紅利   .g|pgFM?  
book value 賬面價值   "3>#
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bookkeeper 簿記員   U>I#f  
bookkeeping 簿記   `iY)3Rq  
branch office general ledger 支店往來賬戶   4Fz^[L}[  
broker 經紀人   ER|5_  
brought down 接前   :8)4:4$^  
brought forward 接上頁   k~hL8ZT[  
budget 預算   ,~kMkBkl~  
by-product 副產品   <w:fR|O  
by-product sales 副產品銷售   Em?skUnG,  
capital 股本   #Gg^fm  
capital income 資本收益   +5HOT{wj  
capital outlay 資本支出   1R:h$*-z  
capital stock 股本   M1g|m|H7  
capital stock certificate 股票   woR)E0'qx  
carried down 移後   M,{F/Yu  
carried forward 移下頁   T-x`ut7c  
cash 現金   nh8h?&q|  
cash account 現金賬戶   +X- k)9  
cash in bank 存銀行現金   ; 6zu!  
cash on delivery 交貨收款   ^wHO!$  
cash on hand 庫存現金   RoiMvrJQP  
cash payment 現金支付   K:{Q~+   
cash purchase 現購   \e?T9c6,  
cash sale 現沽   >\i{,F=U7  
cashier 出?#123;員   rms&U)?  
cashiers check 本票   0FW=8hFp,  
certificate of deposit 存款單折   I2/wu(~>  
certificate of indebtedness 借據   }@#eD
 
certified check 保付支票   p75w^  
certified public accountant 會計師   %8-S>'g'  
charges 費用   vTP_vsdeG  
charge for remittances 匯水手續費   lWdE^-  
charter 營業執照   k |Lm;g  
chartered accountant 會計師   yZ  P
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chattles 動產   SVpe^iQ]1\  
check 支票   m|y]j4  
che stub 支票存根   4 IHl'*D[#  
closed account 己結清賬戶   0I&rZMpF&  
closing 結算   iVl"H@m
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closing entries 結賬紀錄   IrVeP&KM+  
closing stock 期末存貨   &0lNj@/  
closing the book 結賬   un\ ^Wmbw  
columnar journal 多欄日記賬   `2Z=Lp  
combination 聯合   1jF}g`At  
commission 佣金   WU\ ):n  
commodity 商品   B\mdOTLQ  
common stock 普通股   )I<.DN&  
company 公司   K0v,d~+]  
compensation 賠償   L%<1C\k  
compound interest 複利   nxJh K T  
consignee 承銷人   r*$"]{m}  
consignment 寄銷   HC0puL
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consignor 寄銷人   ;F:(5GBi  
consolidated balance sheet 合併資產負債表   C&SYmYj^c  
consolidated profit and loss account 合併損益表   COT;KC6 n  
consolidation 合併   ewLr+8  
construction cost 營建成本   9X(bByEO  
construction revenue 營建收入   #A/jG v^  
contract 合同   vS0P]AUo  
control account 統制賬戶   1TVTP2&Rd  
copyright 版權   Ug"B/UUFd  
corporation 公司   }6KL  
cost 成本   vKW%l  
cost accounting 成本會計   jv7zvp  
cost of labour 勞工成本   1zM`g_(#  
cost of production 生產成本   N8vWwN[3  
cost of manufacture 製造成本   RDZq(rKc  
cost of sales 銷貨成本   qB&*"gf  
cost price 成本價格   $`Ou*  
credit 貸方   s)L7o)56/  
credit note 收款通知單   |fA[s7)  
creditor 債權人   g&za/F  
crossed check 橫線支票   O o0$n]*;W  
current account 往來活期賬戶   bZi>   
current asset 流動資產   dV5$L e#y  
current liability 流動負債   Uarb [4OZ  
current profit and loss 本期損益   dfrq8n]  
debit 借方   <wuP*vI"h  
debt 債務   J+;.t&5R  
debtor 債務人   N7E[wOP  
deed 契據   mA4v 4z  
deferred assets 遞延資產   ]EK"AuEz`  
deferred liabilities 遞延負債   ZNUV Bi  
delivery 交貨   a@7we=!  
delivery expense 送貨費   *n*OVI8L  
delivery order 出貨單   -0kwS4Hx2  
demand draft 即期匯票   V^0*S=N
 
demand note 即期票據   ?T^$,1-  
demurrage charge 延期費   8'?e4;O  
deposit 存款   $+mmqc8  
deposit slip 存款單   k&**f_b  
depreciation 折舊   Rub""Ga  
direct cost 直接成本   E`X+fJx  
direct labour 直接人工   hcBfau;r  
director 董事   F|PYDC  
discount 折扣    RF ZrcM  
discount on purchase 進貨折扣   mg;qG@?  
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