[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。   Ypp>7J/  
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acceptance 承兌   Ye,E7A*L  
account 賬戶   WSh+5](:  
accountant 會計員   7?F0~[eGG  
accounting 會計   =b6Q2s,i  
accounting system 會計制度   #2
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accounts payable 應付賬款   F*(<
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accounts receivable 應收賬款   uWgY+T  
accumulated profits 累積利益   rH & ^SNc  
adjusting entry ?#123;整記錄   PInU-"gG  
adjustment ?#123;整   F9Mv$g79  
administration expense 管理費用   sl`\g1<{`  
advances 預付   eH75:`  
advertising expense 廣告費   Xd{"+'29  
agency 代理   r`mfLA]d  
agent 代理人   O'_D*?  
agreement 契約   (?$ }Vp  
allotments 分配數   ;i\i+:=  
allowance 津貼   )=2iGEVW  
amalgamation 合併   (L q^C=  
amortization 攤銷   M$|^?U>cm  
amortized cost 應攤成本   A5/Q:8b  
annuities 年金   ,I [  
applied cost 已分配成本   v vOG]2z  
applied expense 已分配費用   {PdyKgM  
applied manufacturing expense 己分配製造費用   Xul<,U~w6  
apportioned charge 攤派費用   }oloMtp $  
appreciation 漲價   1?Wk qQ  
article of association 公司章程   cO_En`F  
assessment 課稅   BgUf:PT  
assets 資產   _0ep[r  
attorney fee 律師費   >P/.X^G0  
audit 審計   qm]k (/w  
auditor 審計員   ^ WidA-  
average 平均數   ~ /]u72?rP  
average cost 平均成本   7H9&\ur9+  
bad debt 壞賬   ?!cUAa>iH  
balance 餘額   ..;}EFw5  
balance sheet 資產負債表   epR7p^`7  
bank account 銀行賬戶   jDOB (fE  
bank balance 銀行結存   sBB>O@4  
bank charge 銀行手續費   l3rr2t  
bank deposit 銀行存款   wxN'Lv=R  
bank discount 銀行貼現   [|E 93g  
bank draft 銀行匯票   "0pu_  
bank loan 銀行借款   [3}m |W<  
bank overdraft 銀行透支   &Z#g/Hc  
bankers acceptance 銀行承兌   YyjnyG  
bankruptcy 破產   AEp|#H' >  
bearer 持票人   IP9mv`[  
beneficiary 受益人   L;wzvz\+  
bequest 遺產   [y&yy|*\  
bill 票據   Gdb6 U{  
bill of exchange 匯票   +?DP r  
bill of lading 提單   j/ow8Jmc*  
bills discounted 貼現票據   ?45bvkCT  
bills payable 應付票據   -Uh3A\#(  
bills receivable 應收票據   |W:xbtPNy  
board of directors 董事會   9jBP|I{xI  
bonds 債券   W&T
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bonus 紅利   $!H;,Jxv  
book value 賬面價值   )E;B'^RVR  
bookkeeper 簿記員   F4`ud;1H  
bookkeeping 簿記   :G!i]1x<  
branch office general ledger 支店往來賬戶   *QH@c3vUe\  
broker 經紀人   4l_!OUvt  
brought down 接前   {mr!
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brought forward 接上頁   =c8xg/  
budget 預算   =CgcRxng  
by-product 副產品   RoS&oGYqR  
by-product sales 副產品銷售   PFq1Zai}n|  
capital 股本   5%Hw,h   
capital income 資本收益   14Y_ oH9  
capital outlay 資本支出   leR-oeSO  
capital stock 股本   ps[HvV"  
capital stock certificate 股票   9kZ[Z ,=>  
carried down 移後   NGIt~"e7R4  
carried forward 移下頁   ' d' Dlg  
cash 現金   }V jg>"  
cash account 現金賬戶   <A@}C+  
cash in bank 存銀行現金   P'l'[Kz{'  
cash on delivery 交貨收款   EX@wenR  
cash on hand 庫存現金   +&bJhX  
cash payment 現金支付   Kg?(Ax4  
cash purchase 現購   v'=$K[_  
cash sale 現沽   [ *P~\' U  
cashier 出?#123;員   x *:v]6y  
cashiers check 本票   K@U[x,Sx  
certificate of deposit 存款單折   N)CM^$(T|  
certificate of indebtedness 借據   nM#/uuRl|  
certified check 保付支票   {8]Yqx)1]]  
certified public accountant 會計師   'vCl@x$  
charges 費用   O2N7qV3U,  
charge for remittances 匯水手續費   6Uh_&?\%  
charter 營業執照   u]0{#wu;g  
chartered accountant 會計師   ^`iqa-1  
chattles 動產   1zIX $A  
check 支票   Q8| C>$n  
che stub 支票存根   S,0h &A9  
closed account 己結清賬戶   =2XAQiUR\  
closing 結算   AdU0 sZ+&c  
closing entries 結賬紀錄   C}jFR] x)  
closing stock 期末存貨   %/;*Ewwb  
closing the book 結賬   Y[sBVz'j5  
columnar journal 多欄日記賬   OKi}aQ2R*  
combination 聯合   @3*S:;x  
commission 佣金   h8XoF1wuw  
commodity 商品   Z; 6N7U  
common stock 普通股   7!sR%h5p  
company 公司   >uLWfk+y1  
compensation 賠償   ;}B6`v  
compound interest 複利   {HO,d{{  
consignee 承銷人   1L;3e@G  
consignment 寄銷   #M ;j*IBl*  
consignor 寄銷人   K&4FFZ  
consolidated balance sheet 合併資產負債表   +,xluwv$9  
consolidated profit and loss account 合併損益表   CXiDe)|<E  
consolidation 合併   (
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construction cost 營建成本   @o KW$\  
construction revenue 營建收入   GAP,$xAaW  
contract 合同   He9Er  
control account 統制賬戶   )Szn,  
copyright 版權   "UYlC0 S\  
corporation 公司   D]=V6l=  
cost 成本   1`Z:/]hl  
cost accounting 成本會計   u~8=ikn+T  
cost of labour 勞工成本   :lU#Dm]  
cost of production 生產成本   e+~@"^|  
cost of manufacture 製造成本   l6T^e@*  
cost of sales 銷貨成本   J.(mg D  
cost price 成本價格   9;Q gby  
credit 貸方   Bv xLbl}  
credit note 收款通知單   X l,707  
creditor 債權人   U6?3 z  
crossed check 橫線支票   A$3ll|%j  
current account 往來活期賬戶   ~F"w  
current asset 流動資產   }vxRjO,  
current liability 流動負債   &|fPskpy  
current profit and loss 本期損益   }D]y-BbA.  
debit 借方   laR n![[  
debt 債務   U<|*
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debtor 債務人   I]ZksC  
deed 契據   Nt,:`o |  
deferred assets 遞延資產   \MDhm,H<  
deferred liabilities 遞延負債   RF}R~m9]  
delivery 交貨   9fy[%M  
delivery expense 送貨費   q Tz5P  
delivery order 出貨單   cO8yu`4!e  
demand draft 即期匯票   |
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demand note 即期票據   bjBXs;zr@\  
demurrage charge 延期費   PDpuHHB  
deposit 存款   zeshM8=  
deposit slip 存款單   /H*[~b  
depreciation 折舊   1*?XI  
direct cost 直接成本   U!jRF  
direct labour 直接人工   Mw`S.M. B  
director 董事   P>EG;u @.  
discount 折扣   ;w;+< Rd  
discount on purchase 進貨折扣   /b]+RXvxj  
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