[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。   0m A(:"  
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acceptance 承兌   E30Z`$cz:  
account 賬戶   lE'wfUb  
accountant 會計員   qnXTNs ?b  
accounting 會計   En\Z#0,V  
accounting system 會計制度   y42#n  
accounts payable 應付賬款   `[Sl1saZ$S  
accounts receivable 應收賬款   O:YJ%;w  
accumulated profits 累積利益   ve fU'  
adjusting entry ?#123;整記錄   NbkK&bz  
adjustment ?#123;整   SY T$3|a  
administration expense 管理費用  
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advances 預付   $DE&J4K  
advertising expense 廣告費   \=fh-c(J,  
agency 代理   3[V
NsX  
agent 代理人   E -SG8U;  
agreement 契約   p9iu:MucD<  
allotments 分配數   :c:V%0Yji  
allowance 津貼   d.AC%&W  
amalgamation 合併   aq$q ~,E  
amortization 攤銷   NzlAC  
amortized cost 應攤成本   SiTe
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annuities 年金   :tbd,Uo  
applied cost 已分配成本   6 64q~_@B1  
applied expense 已分配費用   :)4*^a/lC  
applied manufacturing expense 己分配製造費用   Z&Pu8zG /m  
apportioned charge 攤派費用   JDlBVZ!  
appreciation 漲價   QNg\4%  
article of association 公司章程   ^Xs]C|=W  
assessment 課稅   %b?uW]j:  
assets 資產   MI*Sq\-i  
attorney fee 律師費   tvpN/p  
audit 審計   X8R1a?  
auditor 審計員   &S-er{]]  
average 平均數   'RLOV  
average cost 平均成本   `D2Mss$!  
bad debt 壞賬   Y;_T=L  
balance 餘額   onnugj3  
balance sheet 資產負債表   FYl3c   
bank account 銀行賬戶   X"<|Z]w  
bank balance 銀行結存   9/3;{`+[a  
bank charge 銀行手續費   p6[ (81  
bank deposit 銀行存款   A[JM4x   
bank discount 銀行貼現   {y-`QS  
bank draft 銀行匯票  
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bank loan 銀行借款   y6%<zhs  
bank overdraft 銀行透支   ,LUTHWEo"I  
bankers acceptance 銀行承兌   C}Qt "-%  
bankruptcy 破產   A*i_|]Q  
bearer 持票人   39D }  
beneficiary 受益人   1;&T^Gdj  
bequest 遺產   -J?~U2  
bill 票據   %5Rq1$D  
bill of exchange 匯票   2f..sNz  
bill of lading 提單   (>AFyh&3,X  
bills discounted 貼現票據   (h,Ws-O  
bills payable 應付票據   yL&/m~{s  
bills receivable 應收票據   %? =)!;[  
board of directors 董事會   c0[k T  
bonds 債券   a.,_4;'UE1  
bonus 紅利   E{>`MNj  
book value 賬面價值   KlO(o#&N  
bookkeeper 簿記員   ], &\%jd<  
bookkeeping 簿記   v3-?CQb(  
branch office general ledger 支店往來賬戶   =x H~ww (D  
broker 經紀人   :-Wv>V \t  
brought down 接前   MZ~.(&  
brought forward 接上頁   o^GC=Aca`  
budget 預算   .'lN4x  
by-product 副產品   tlGWl0V?7Q  
by-product sales 副產品銷售   p+<}Y
DMb  
capital 股本   <'2u a  
capital income 資本收益   /s`;9)G]9  
capital outlay 資本支出   O?E6xc<8  
capital stock 股本   hk;bk?:m  
capital stock certificate 股票   784;]wdy\  
carried down 移後   HcO5?{2  
carried forward 移下頁   f:vD`Fz1  
cash 現金   aQ|hi F}  
cash account 現金賬戶   )eR$:uO  
cash in bank 存銀行現金   )4uq iA6  
cash on delivery 交貨收款  
C +@ i  
cash on hand 庫存現金   Pux)>q] C  
cash payment 現金支付   }cW#045es  
cash purchase 現購   [H^ X"D  
cash sale 現沽   g+|Bf&_  
cashier 出?#123;員   zs8I   
cashiers check 本票   |!Ists  
certificate of deposit 存款單折   x6e+7"#~  
certificate of indebtedness 借據   =]b9X7}  
certified check 保付支票   oAz<G  
certified public accountant 會計師   CQ>]jQ,2  
charges 費用   M/B/b<['  
charge for remittances 匯水手續費    ?Ib}  
charter 營業執照   ) ,Npv3(  
chartered accountant 會計師   sHsg_6~  
chattles 動產   SRWg[H  
check 支票   |y
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che stub 支票存根   _FsB6 G]mc  
closed account 己結清賬戶   __(V C:  
closing 結算   bQ.nFa']  
closing entries 結賬紀錄   ke6n/ h5`  
closing stock 期末存貨   1b[NgOXY=  
closing the book 結賬   s<VJ`Ur  
columnar journal 多欄日記賬   8\_*1h40s  
combination 聯合   jY+Do:#/wO  
commission 佣金   PL@7KDQ  
commodity 商品   <kbnu7?a*  
common stock 普通股   NCDxcz;Gb  
company 公司   sam[s4@eQ  
compensation 賠償   WZK :.y  
compound interest 複利   })7K S?  
consignee 承銷人   61,O%lV  
consignment 寄銷   **HrWM%?8o  
consignor 寄銷人   Yb9cW\lr  
consolidated balance sheet 合併資產負債表   pVz*ZQ[]  
consolidated profit and loss account 合併損益表   {(0I
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consolidation 合併   G?ZC9w]rA  
construction cost 營建成本   '!@A}&]  
construction revenue 營建收入   "XB4yExy  
contract 合同   3?^NN|xg  
control account 統制賬戶   AY;<q$8j%,  
copyright 版權   3):?ZCw7y  
corporation 公司   UN(3i(d  
cost 成本   8!4[#y<  
cost accounting 成本會計   T 9MzUV&  
cost of labour 勞工成本   O! (85rp/  
cost of production 生產成本   nl9kYE [  
cost of manufacture 製造成本   K0 QH?F  
cost of sales 銷貨成本   SwJHg Z&  
cost price 成本價格   6>u
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credit 貸方   %mL5+d-oP  
credit note 收款通知單   eI?HwP{m  
creditor 債權人   WKOI\  
crossed check 橫線支票   N'a?wBBR  
current account 往來活期賬戶   07Y_^d  
current asset 流動資產   G<fS(q  
current liability 流動負債   t%HI1eO7h  
current profit and loss 本期損益   kwc*i s  
debit 借方   "$P'Wv
  
debt 債務   m{O Dz:  
debtor 債務人   cqjl5UB  
deed 契據   cdDY]"k  
deferred assets 遞延資產   UQnBqkE  
deferred liabilities 遞延負債   $E@ouX?  
delivery 交貨   F {/>u(@3  
delivery expense 送貨費   G g(NGT  
delivery order 出貨單   T
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demand draft 即期匯票   ,3k@L\$.x  
demand note 即期票據   6"%@L{UQ  
demurrage charge 延期費   X&.:H~xS+  
deposit 存款   ka8$dfC  
deposit slip 存款單    $)f"K  
depreciation 折舊   s!aO*\[<h  
direct cost 直接成本   7|{ B#  
direct labour 直接人工   uct=i1+ fE  
director 董事   |+u+)C  
discount 折扣   Yfe'#MKfL  
discount on purchase 進貨折扣   fw:7U%MGv  
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