[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。   8k(P,o  
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acceptance 承兌   <C9 XX~  
account 賬戶   K|DWu8  
accountant 會計員   g;ZxvR)ZJk  
accounting 會計   S(\9T1DVe  
accounting system 會計制度   5OoN!TEM  
accounts payable 應付賬款   u_7~TE3W  
accounts receivable 應收賬款   YC_1Ks  
accumulated profits 累積利益   jE#O>3+.  
adjusting entry ?#123;整記錄   RT>{*E<I  
adjustment ?#123;整   4A9{=~nwT  
administration expense 管理費用   )[
1)$-Ru  
advances 預付   kD bhu^~B  
advertising expense 廣告費   N{-]F|XX  
agency 代理    BUwONF  
agent 代理人   iD= p\  
agreement 契約   Jvun?J m  
allotments 分配數   P>9aI/d9  
allowance 津貼   p-+K4  
amalgamation 合併   6\
61~u~  
amortization 攤銷   _0gKK2  
amortized cost 應攤成本   ",{ibh)g$`  
annuities 年金   Jv.UQ  
applied cost 已分配成本   gIA@l`
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applied expense 已分配費用   w&xDOyW]  
applied manufacturing expense 己分配製造費用   jYiv'6z  
apportioned charge 攤派費用   IF]lHB  
appreciation 漲價   -48vJR*tC  
article of association 公司章程   <L&m4O#|  
assessment 課稅   wO2_DyMm@  
assets 資產   h
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attorney fee 律師費   k1VT /u  
audit 審計   j[Uxa  
auditor 審計員   R0oKbs{  
average 平均數   ~Y.tz`2D  
average cost 平均成本   ~
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bad debt 壞賬   y1=NF  
balance 餘額   _,</1~.  
balance sheet 資產負債表   m!U9m  
bank account 銀行賬戶   N25V]  
bank balance 銀行結存   u !!X6<  
bank charge 銀行手續費   %7O?JI[  
bank deposit 銀行存款   .
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bank discount 銀行貼現   GJqE!I,.  
bank draft 銀行匯票   %p X6QRt?  
bank loan 銀行借款   #lU9yv  
bank overdraft 銀行透支   1 ,5E`J  
bankers acceptance 銀行承兌   _{jjgQJ5  
bankruptcy 破產   2 1PFR:lP7  
bearer 持票人   YIR R=qpn  
beneficiary 受益人   l|5fE1K9U  
bequest 遺產   pu,?<@0YK  
bill 票據   wW>)(&!F  
bill of exchange 匯票   ItVugI(^ C  
bill of lading 提單   Zf5`XslA.  
bills discounted 貼現票據   CkswJ:z)sc  
bills payable 應付票據   ;l$
\6T  
bills receivable 應收票據   L4L2O7  
board of directors 董事會   wb Iq&>p  
bonds 債券   ?aW^+3i   
bonus 紅利   5{$LsL  
book value 賬面價值   )!tK[K?5  
bookkeeper 簿記員   S>.F_Jl  
bookkeeping 簿記   {-BRt)L[  
branch office general ledger 支店往來賬戶   q64k7<C,  
broker 經紀人   ?uMQP NYs  
brought down 接前   @xc',I  
brought forward 接上頁   *%vwM7  
budget 預算   81*M= ?  
by-product 副產品   ,YhdY6  
by-product sales 副產品銷售   z6py"J@  
capital 股本   lgpW@g  
capital income 資本收益   ud f
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capital outlay 資本支出   ;L&TxO>#J  
capital stock 股本   ~8aJ S,u  
capital stock certificate 股票   Blq8H"3!:  
carried down 移後   LK"  bC  
carried forward 移下頁   TPhTaKCio  
cash 現金   *-s,. F+c  
cash account 現金賬戶   7hy&-<  
cash in bank 存銀行現金   Z/rTVAs@r  
cash on delivery 交貨收款   PQ|69*2G  
cash on hand 庫存現金   #.[AK_S5&  
cash payment 現金支付   76.{0c  
cash purchase 現購   l^J75$7  
cash sale 現沽   m5G\}8|  
cashier 出?#123;員   +\Q?w?DE|  
cashiers check 本票   mJB2)^33a  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   -CH`>  
certified check 保付支票   1009ES7*  
certified public accountant 會計師   ;6 +}z~  
charges 費用   ?X?&~3iD%  
charge for remittances 匯水手續費   fJZp?e"  
charter 營業執照   g]UBZ33y  
chartered accountant 會計師   Vx_rc%'  
chattles 動產   1y^K/.5-  
check 支票   L!_ZY  
che stub 支票存根   Z`3ufXPNlO  
closed account 己結清賬戶   V#ev-\k}@  
closing 結算   '&;yT[  
closing entries 結賬紀錄   }bU8G '  
closing stock 期末存貨   V0nn4dVO  
closing the book 結賬   [#YE^[*qK  
columnar journal 多欄日記賬   v}^5 Rp &m  
combination 聯合   2wqk,c[]  
commission 佣金   C6_@\&OA  
commodity 商品   t?nX=i*~]  
common stock 普通股   e4OeoQ@ >  
company 公司   qW 1V85FG  
compensation 賠償   6a}"6d/sTL  
compound interest 複利   l8K5k:XCU3  
consignee 承銷人   ]\RRqLDzkg  
consignment 寄銷   hC_Vts[v/  
consignor 寄銷人   ENh!N4vbO  
consolidated balance sheet 合併資產負債表   G1 o70  
consolidated profit and loss account 合併損益表   clI*7j.4E#  
consolidation 合併   7t9c7HLuj/  
construction cost 營建成本   B~'MBBD"  
construction revenue 營建收入   g/=K.  
contract 合同   eK/?%t  
control account 統制賬戶   aj,)P3DJu  
copyright 版權   j\RpO'+}  
corporation 公司   bU 63X={  
cost 成本   -VDo[Zy  
cost accounting 成本會計   JFL>nH0mk.  
cost of labour 勞工成本   z<gu00U7  
cost of production 生產成本   t)oapIeIe  
cost of manufacture 製造成本   Q '(ihUq*k  
cost of sales 銷貨成本   h?\2_s  
cost price 成本價格   weMww,:^[  
credit 貸方   +5v}q.:+  
credit note 收款通知單   !e#xx]v3  
creditor 債權人   0e["]Tlnm  
crossed check 橫線支票   2WM\elnA  
current account 往來活期賬戶   vtJV"h?e"3  
current asset 流動資產   6)]f6p&e  
current liability 流動負債   nD"~?*Lt  
current profit and loss 本期損益   ^C&+ ~+  
debit 借方   l^NC]t  
debt 債務   T)7TyE|"2g  
debtor 債務人   .DJDpP)M  
deed 契據   o?Sla_D   
deferred assets 遞延資產   o7&4G$FX~  
deferred liabilities 遞延負債   RK9>dk
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delivery 交貨   6*GjP ;S=  
delivery expense 送貨費   PM$Ee #62R  
delivery order 出貨單   47 u@4"M  
demand draft 即期匯票  
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demand note 即期票據   c(- Mc6  
demurrage charge 延期費   ")s!L"x  
deposit 存款   5T4"j;_.BL  
deposit slip 存款單   %R0v5=2'  
depreciation 折舊   guN4-gGDr<  
direct cost 直接成本    Kn+=lCk  
direct labour 直接人工   ApPy]IdwX  
director 董事   1H:ea7YVU  
discount 折扣   8dT'xuch  
discount on purchase 進貨折扣   MBk"KF  
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