[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。   =l{KYv  
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acceptance 承兌   D]y.!D{l2  
account 賬戶   s47"JKf"  
accountant 會計員   CK x}.<_  
accounting 會計   M6n.uho/  
accounting system 會計制度   6f1Y:qK'@  
accounts payable 應付賬款   .v!e=i}.  
accounts receivable 應收賬款   `_kRvpi  
accumulated profits 累積利益   }7^*%$  
adjusting entry ?#123;整記錄   +[qy HTcG  
adjustment ?#123;整  

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administration expense 管理費用   8=VX` X  
advances 預付   $80/ub:R  
advertising expense 廣告費   Ml ^Tb#  
agency 代理   J]e&z5c  
agent 代理人   \6L=^q=  
agreement 契約   1k(*o.6  
allotments 分配數   \`&fr+x  
allowance 津貼   M1\/ueOe  
amalgamation 合併   %&NK|M
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amortization 攤銷   6UTdy1Qq>  
amortized cost 應攤成本   zc5_;!t  
annuities 年金   F*u;'K  
applied cost 已分配成本   *O2j<3CHf  
applied expense 已分配費用   l "
Q8`  
applied manufacturing expense 己分配製造費用   >Li?@+Zl  
apportioned charge 攤派費用   DO; 2)ZQ%  
appreciation 漲價   pj`-T"Q  
article of association 公司章程   =<icHt6s  
assessment 課稅   nXjUTSGa)  
assets 資產   BGS6uV4^>  
attorney fee 律師費   #(G&%I A|;  
audit 審計   wXnt3)e  
auditor 審計員   Dc2eY.  
average 平均數   Zx{'S3W  
average cost 平均成本   C_/oORvK  
bad debt 壞賬   7Bn
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balance 餘額   ,#6\:i  
balance sheet 資產負債表   i)ctrdP-  
bank account 銀行賬戶   ,\i q'}i  
bank balance 銀行結存   .N2Yxty8>  
bank charge 銀行手續費   Z^3Risi  
bank deposit 銀行存款   #SmWF|/  
bank discount 銀行貼現   ~%ZO8X:^  
bank draft 銀行匯票   ;K!O r  
bank loan 銀行借款   y{<7OTA)  
bank overdraft 銀行透支   &R]G)f#w%*  
bankers acceptance 銀行承兌   L.'N'-BV  
bankruptcy 破產   ([|M,P6e)U  
bearer 持票人   i`X{pEKP+  
beneficiary 受益人   Nx"?'-3Hm  
bequest 遺產   qA42f83  
bill 票據   =/;(qy9.-R  
bill of exchange 匯票   "Q( 8FF  
bill of lading 提單   slbV[xR  
bills discounted 貼現票據   /(w5S',EL  
bills payable 應付票據   rm7UFMCR6i  
bills receivable 應收票據   L[^e<I  
board of directors 董事會   3ba"[C|  
bonds 債券   IM+PjYJ  
bonus 紅利   2=  _.K(  
book value 賬面價值   (~#9KA1A}  
bookkeeper 簿記員   ,yoT3_%P  
bookkeeping 簿記   /[p4. FL  
branch office general ledger 支店往來賬戶   NZ#z{JI=+  
broker 經紀人   R?(j#bk  
brought down 接前   M:~#"lfK  
brought forward 接上頁   K(?7E6\vO  
budget 預算   DbDpdC;  
by-product 副產品   z'm;H{xf  
by-product sales 副產品銷售   ]5/C"  
capital 股本   qr */}F6  
capital income 資本收益   JQb]mU%?  
capital outlay 資本支出   n1ICW 9  
capital stock 股本   eP)RP6ON{  
capital stock certificate 股票   Y 4U $?%j  
carried down 移後   iR9iI!+;N  
carried forward 移下頁   t9kgACo/M  
cash 現金   ;O CYx[|  
cash account 現金賬戶    :2?du  
cash in bank 存銀行現金   Je/R'QP^8  
cash on delivery 交貨收款   }
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cash on hand 庫存現金   l!b#v`  
cash payment 現金支付   o]vdxkU]  
cash purchase 現購   xc!"?&\*  
cash sale 現沽   pJmn;XbME  
cashier 出?#123;員   8L#sg^1V  
cashiers check 本票   8WvT0q>]  
certificate of deposit 存款單折   ,T]okN5uI  
certificate of indebtedness 借據   K \O, AE  
certified check 保付支票   <rU(zm  
certified public accountant 會計師   uW]n3)7<I  
charges 費用   YRK4l\_`  
charge for remittances 匯水手續費   g {00
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charter 營業執照   ` p)#!  
chartered accountant 會計師   h:|aQJG5  
chattles 動產   )Z62xK2  
check 支票   j
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che stub 支票存根   6 R!0
v8  
closed account 己結清賬戶   NTV0DkX  
closing 結算   *+b[v7  
closing entries 結賬紀錄   DV.m({?  
closing stock 期末存貨   4 1Ru@  
closing the book 結賬   n6C]JWG\/U  
columnar journal 多欄日記賬   WlHK  
combination 聯合   [X^Oxs  
commission 佣金   I3hN7  
commodity 商品   =im7RgIBo  
common stock 普通股   x_oiPu.V  
company 公司   [k{2)g  
compensation 賠償   ]t)#,'$^[W  
compound interest 複利   xe@1 1/F  
consignee 承銷人   zI{~;`tzN  
consignment 寄銷   %f1>cO9[  
consignor 寄銷人   dxi5p!^^9  
consolidated balance sheet 合併資產負債表   Ql]+,^kA@  
consolidated profit and loss account 合併損益表   ! _p
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consolidation 合併   GyQ9we~  
construction cost 營建成本   ?Rd{` 5.D  
construction revenue 營建收入   zEy,aa:M  
contract 合同   FMEW['  
control account 統制賬戶   tl"?AQcBR  
copyright 版權   x2h5,.K  
corporation 公司   k1E(SXcW9  
cost 成本   )8&;Q9'o  
cost accounting 成本會計   N9cCfB\`  
cost of labour 勞工成本   srQ]TYH ,  
cost of production 生產成本   %3Tz%>n  
cost of manufacture 製造成本   I[w;soI  
cost of sales 銷貨成本   b]6@ O8  
cost price 成本價格   HY2*5#T  
credit 貸方   3%L@=q  
credit note 收款通知單   AMre(lgh  
creditor 債權人   bw8[L;~%_  
crossed check 橫線支票    /C   
current account 往來活期賬戶   Xy]Pmt  
current asset 流動資產  
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current liability 流動負債   n^iq?u  
current profit and loss 本期損益   ~A@HW!*
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debit 借方   7CDp$7v2  
debt 債務   s"JD,gm$  
debtor 債務人   brEA-xNWQ  
deed 契據   2(
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deferred assets 遞延資產   SIZZFihcYh  
deferred liabilities 遞延負債   (sqI: a   
delivery 交貨   *ry}T=  
delivery expense 送貨費   9Q>85IiT  
delivery order 出貨單   0s!';g Q  
demand draft 即期匯票   mlix^P  
demand note 即期票據   9>k_z&<  
demurrage charge 延期費   6wq>&P5
 
deposit 存款   kp3%"i&hD  
deposit slip 存款單   Xv <K>i>k  
depreciation 折舊   VRB!u420  
direct cost 直接成本   !2F X l;  
direct labour 直接人工   N|e#&  
director 董事   A/!"+Yfw  
discount 折扣   Om_-#S  
discount on purchase 進貨折扣   3|(<]@ $  
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