[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。   a{QHv0goG  
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acceptance 承兌   N0sf V  
account 賬戶   r@H<@Vuc  
accountant 會計員   (
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accounting 會計    .-'  
accounting system 會計制度   9PVM06   
accounts payable 應付賬款   "44VvpQC  
accounts receivable 應收賬款   S>aN#  
accumulated profits 累積利益   ,;'9PsIS^  
adjusting entry ?#123;整記錄   *]p]mzc  
adjustment ?#123;整   ( N~[sf?&  
administration expense 管理費用   ea=@r Ng  
advances 預付   M&~3fRb4  
advertising expense 廣告費   nfq  
agency 代理   lKrD.iYt8  
agent 代理人   q[n
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agreement 契約   f:GZb?Wyd  
allotments 分配數   S`BLwnU`#  
allowance 津貼   x1]^].#Eo  
amalgamation 合併   !%_Z>a  
amortization 攤銷   +g<2t,  
amortized cost 應攤成本   `B"=\0  
annuities 年金   mZDrvTI'  
applied cost 已分配成本   `ux U H#  
applied expense 已分配費用   T/V8&'^i  
applied manufacturing expense 己分配製造費用   gXZ.je)NM  
apportioned charge 攤派費用   \Q|1I  
appreciation 漲價   @ |6n.'f+  
article of association 公司章程   p-GlGEt_X  
assessment 課稅   KY<>S/  
assets 資產   ((\s4-  
attorney fee 律師費   b!J21cg<L  
audit 審計   a=& a)FR  
auditor 審計員   E5UI  
average 平均數   &7!&]kA+  
average cost 平均成本   o>WH;EBL  
bad debt 壞賬   qgvg MWj  
balance 餘額   3gaijVN  
balance sheet 資產負債表   %'nM!7w@I  
bank account 銀行賬戶   R)"Ds}1G  
bank balance 銀行結存   r ioNP(  
bank charge 銀行手續費   'xm_oGWE  
bank deposit 銀行存款   P}KN*Hn.  
bank discount 銀行貼現   E'?yI'~=  
bank draft 銀行匯票   Igt:M[ /  
bank loan 銀行借款   V]t ucs  
bank overdraft 銀行透支   9Ruj_U  
bankers acceptance 銀行承兌   :D8V*F6P  
bankruptcy 破產   [h+MA>%!  
bearer 持票人   D'F=v\P  
beneficiary 受益人   +N:K V}K  
bequest 遺產   7c1xB.g   
bill 票據   n$g g$<  
bill of exchange 匯票   w?d~c*4+  
bill of lading 提單   `$\g8Mo  
bills discounted 貼現票據   UM(tM9  
bills payable 應付票據   !jL|HwlA  
bills receivable 應收票據   )Ge.1B$8h  
board of directors 董事會   .$y}}/{j?[  
bonds 債券   Q<3=s6@T  
bonus 紅利   im_WTZz2P  
book value 賬面價值   "jH=O(37  
bookkeeper 簿記員   s9>f5u?d
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bookkeeping 簿記   ~^cx a%  
branch office general ledger 支店往來賬戶   :3M2zV cf  
broker 經紀人   Ol1[o   
brought down 接前   m!3b.2/h  
brought forward 接上頁   {O9CYP:  
budget 預算   m_\w)  
by-product 副產品   AA"?2dF  
by-product sales 副產品銷售   w$WN` =  
capital 股本   ^E*W B~  
capital income 資本收益   ?2zVW Z  
capital outlay 資本支出   eVyXh>b*  
capital stock 股本   wWv")dk3i  
capital stock certificate 股票   ;,![Lar5L  
carried down 移後   W+-a@)sh3Q  
carried forward 移下頁   ]pp
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cash 現金   s!esk%h{K  
cash account 現金賬戶   5@ecZ2`)+h  
cash in bank 存銀行現金   Kq e,p{=  
cash on delivery 交貨收款   HgPRz C  
cash on hand 庫存現金   YhYcqE8  
cash payment 現金支付   6!bp;iLKy  
cash purchase 現購   $_CE!_G&)  
cash sale 現沽   i_Dv+^&zV  
cashier 出?#123;員   yBqv'Y  
cashiers check 本票   ZqT?7|i  
certificate of deposit 存款單折   M9'Qs m  
certificate of indebtedness 借據   2A7 g}V  
certified check 保付支票   >Ig%|4Hw  
certified public accountant 會計師   <NZ^*]  
charges 費用   86NAa6BW  
charge for remittances 匯水手續費   WJbdsPs  
charter 營業執照   Au
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chartered accountant 會計師   20750G  
chattles 動產   \]ouQR.t@\  
check 支票   M24FuS  
che stub 支票存根   8.FBgZh*  
closed account 己結清賬戶   fmyyQ|]O"  
closing 結算   bfy `UZr  
closing entries 結賬紀錄   c6FKpdn%  
closing stock 期末存貨   WBD e`  
closing the book 結賬   dR~4*59Bg  
columnar journal 多欄日記賬   /nEt%YYh;x  
combination 聯合   :9un6A9JS  
commission 佣金   l*_%K}%?V  
commodity 商品    lc9aDt  
common stock 普通股   |M]#D0v  
company 公司   ,RIGV[u  
compensation 賠償   [~03Z[_"/  
compound interest 複利   M:x?I_JG8  
consignee 承銷人   ;AMbo`YK[  
consignment 寄銷   2 <HG=iSf  
consignor 寄銷人   ,CqJ((  
consolidated balance sheet 合併資產負債表   {* S8n09v  
consolidated profit and loss account 合併損益表   EV{kd.=f  
consolidation 合併   ?O(KmDH  
construction cost 營建成本   Gh}k9-L  
construction revenue 營建收入   +]Ca_`  
contract 合同   "Y0:Y?Vz"  
control account 統制賬戶   ?&#z3c$}  
copyright 版權   ;d$PQi  
corporation 公司   PhBdm'  
cost 成本   EOJk7  
cost accounting 成本會計   3]xe7F'`  
cost of labour 勞工成本   .BN~9w  
cost of production 生產成本   4/YE
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cost of manufacture 製造成本   %\6ns  
cost of sales 銷貨成本   .3WDtVE  
cost price 成本價格   Tdtn-  
credit 貸方   cpz'upVOZ  
credit note 收款通知單   3Mw
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creditor 債權人   MG ,exN @  
crossed check 橫線支票   s`"o-w\$>  
current account 往來活期賬戶   Pw:(X0@  
current asset 流動資產   sute%6yM  
current liability 流動負債   lU]/nKyd  
current profit and loss 本期損益   l{oAqTN  
debit 借方   G8xM]'y  
debt 債務   +~, q
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debtor 債務人   !z@QoD  
deed 契據   ~5Wr |qg%{  
deferred assets 遞延資產   me]O  
deferred liabilities 遞延負債   9F+i+(\,b  
delivery 交貨   XrR@cDNx{  
delivery expense 送貨費   )o!y7MTl  
delivery order 出貨單  
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demand draft 即期匯票   C =fs[  
demand note 即期票據  
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demurrage charge 延期費   !wH7;tU  
deposit 存款   2 mM0\ja  
deposit slip 存款單   bz!9\D|h  
depreciation 折舊   3&Dln  
direct cost 直接成本   &t)dE7u
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direct labour 直接人工   s+Qm/ h2  
director 董事   TAz
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discount 折扣   ERxA79  
discount on purchase 進貨折扣   8joJe>9VJ  
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