[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。   sf\;|`}  
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acceptance 承兌   HxZ4t  
account 賬戶   fhH* R*4  
accountant 會計員   2:p2u1Q O  
accounting 會計   iCAd7=o  
accounting system 會計制度   b@1QE  
accounts payable 應付賬款   @GnsW;$*~.  
accounts receivable 應收賬款   D:n0dfPU  
accumulated profits 累積利益   z@~1 e]%  
adjusting entry ?#123;整記錄   KN}[N+V>  
adjustment ?#123;整  
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administration expense 管理費用   ip>dHj z  
advances 預付   H:[z#f|t  
advertising expense 廣告費   cR@z^  
agency 代理   J)jiI>  
agent 代理人   _rs#h)  
agreement 契約   3M1(an\nW  
allotments 分配數   r{%NMj  
allowance 津貼   B|,6m 3.  
amalgamation 合併   c |C12b[  
amortization 攤銷   &-cI|  
amortized cost 應攤成本   y]?$zbB  
annuities 年金   +\:I3nKs%  
applied cost 已分配成本   5V?1/  
applied expense 已分配費用   ew`R=<mZ,7  
applied manufacturing expense 己分配製造費用   @~63%6r#4M  
apportioned charge 攤派費用   <5$= T a  
appreciation 漲價   <mm}IdH  
article of association 公司章程   "X]ufZ7  
assessment 課稅   r<|\4zIo/  
assets 資產   ] KuK\(\  
attorney fee 律師費   IZ2#jSDn  
audit 審計   PA
5g]Tz  
auditor 審計員   .}Z
mqz[  
average 平均數   qtgK}*9ptv  
average cost 平均成本   Ix *KL=MG  
bad debt 壞賬   m   
balance 餘額   ~{5%~8h.0r  
balance sheet 資產負債表   erqm=)  
bank account 銀行賬戶   *=2jteG=3.  
bank balance 銀行結存   ;<&s_C3  
bank charge 銀行手續費   v>nJy~O]  
bank deposit 銀行存款   Sl$dXB@  
bank discount 銀行貼現   /(}V!0\?  
bank draft 銀行匯票   TTOd0a  
bank loan 銀行借款   [ B (lJz  
bank overdraft 銀行透支   lA]u8+gXd  
bankers acceptance 銀行承兌   +5({~2Lzvp  
bankruptcy 破產   8F[j}.8q  
bearer 持票人   rg'? ?rq  
beneficiary 受益人   6&u,.
 
bequest 遺產   -8pHjry' q  
bill 票據   17 j7j@s)  
bill of exchange 匯票   tICxAp:  
bill of lading 提單   Ffhbs D  
bills discounted 貼現票據   yNDyh  
bills payable 應付票據   ,LMme}FFeb  
bills receivable 應收票據   72{kig9c  
board of directors 董事會   D8dTw{C  
bonds 債券   \JyWKET::_  
bonus 紅利   w}(xs)`num  
book value 賬面價值  
3oKqj>  
bookkeeper 簿記員   g Sa,A  
bookkeeping 簿記   9 /zz@  
branch office general ledger 支店往來賬戶   '<}7bw}+c  
broker 經紀人   =}q4ked/  
brought down 接前   4u(}eE f7  
brought forward 接上頁   )5&m:R9  
budget 預算   Vm.u3KE  
by-product 副產品   7}lZa~/  
by-product sales 副產品銷售   4]+ ^K`  
capital 股本   2;&13%@!  
capital income 資本收益   z%AIv%  
capital outlay 資本支出   &FZe LIt  
capital stock 股本   nQP0<_S  
capital stock certificate 股票   _Ng*K]0/E  
carried down 移後   VAthQ<  
carried forward 移下頁   Xt7'clr  
cash 現金   Sm1bDa\!=  
cash account 現金賬戶   xH f9N?  
cash in bank 存銀行現金   JDhA{VN6  
cash on delivery 交貨收款   KYl^{F  
cash on hand 庫存現金   I;|Ai
u*  
cash payment 現金支付   xUw\Y(!  
cash purchase 現購   XWvs~Xw@  
cash sale 現沽   CX:^ ]wY  
cashier 出?#123;員   G|MDo|q]  
cashiers check 本票   fwn pmuJ  
certificate of deposit 存款單折   ~XxD [T5  
certificate of indebtedness 借據   6d.m@T6~  
certified check 保付支票   '^J/aV  
certified public accountant 會計師   d,
[KcX  
charges 費用   hKT:@l*  
charge for remittances 匯水手續費   6X jUb  
charter 營業執照   ,yqzk.  
chartered accountant 會計師   ,-1$Vh@wM  
chattles 動產   lt$797  
check 支票   ft*0?2N~  
che stub 支票存根   /~^I]D  
closed account 己結清賬戶   >4VU  
closing 結算   XVLuhwi  
closing entries 結賬紀錄   ^&<*$Ai~  
closing stock 期末存貨   (gf\VYM-7  
closing the book 結賬   sogbD9Jc  
columnar journal 多欄日記賬   mQvKre o~  
combination 聯合   \}Wkj~IX  
commission 佣金   $ i&$ZdX  
commodity 商品   X@Bpjg  
common stock 普通股   \|pAn  
company 公司   6f>l~$  
compensation 賠償   KALg6DZe:  
compound interest 複利   e-')SB  
consignee 承銷人   0>;#vEF*1  
consignment 寄銷   ^kD?0Fm  
consignor 寄銷人   Q)@1:(V/  
consolidated balance sheet 合併資產負債表   bSR<d  
consolidated profit and loss account 合併損益表   bc4x"]!  
consolidation 合併   u7C{
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construction cost 營建成本   z\h+6FCD  
construction revenue 營建收入   W@C56fCa  
contract 合同   n>0dz#  
control account 統制賬戶   oe*&w9Y}&  
copyright 版權   7gMtnwT  
corporation 公司   55cldo   
cost 成本   ,%'0e/  
cost accounting 成本會計   mc+wRx  
cost of labour 勞工成本   M$W#Q\<*#r  
cost of production 生產成本   ?|7+cz$g  
cost of manufacture 製造成本   :I'Ezxv|  
cost of sales 銷貨成本   F=om^6G%X5  
cost price 成本價格   PM.SEzhm  
credit 貸方   D+)=bPMe  
credit note 收款通知單   i-FUAR  
creditor 債權人   ?iLd5 Z  
crossed check 橫線支票   eE{L>u  
current account 往來活期賬戶   f0`' i[  
current asset 流動資產   u0Erz0*G4  
current liability 流動負債   ;a3nH  
current profit and loss 本期損益   7L+X\oaB  
debit 借方   M96( Rg  
debt 債務   W^ :/0WR  
debtor 債務人   B#?2,  
deed 契據   a-E-hX2  
deferred assets 遞延資產   9f^PR|F  
deferred liabilities 遞延負債   1(i>Vt.+  
delivery 交貨   6)U&XWH0
 
delivery expense 送貨費   k4$q|x7+%  
delivery order 出貨單   cXY'>N  
demand draft 即期匯票  
cQ.;dtT0  
demand note 即期票據   <s>/< kW:  
demurrage charge 延期費   o1WidJ"  
deposit 存款   y<1$^Y1/
)  
deposit slip 存款單   ^B5cNEO  
depreciation 折舊   p }A4K#G  
direct cost 直接成本   i"]8Zw_D  
direct labour 直接人工   lZM3Q58?\  
director 董事   uvDoo6'  
discount 折扣   daIL> c"  
discount on purchase 進貨折扣   B#6pQp$  
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