[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。   Bpm,mp4g\#  
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acceptance 承兌   >B`Cch/'U  
account 賬戶   g ,`F<CF9  
accountant 會計員   &<`-:x12_  
accounting 會計   1]Gf)|  
accounting system 會計制度   v: giZxR  
accounts payable 應付賬款   akMJ4EF/  
accounts receivable 應收賬款   4C6=77Jr  
accumulated profits 累積利益   3xP~~j;7  
adjusting entry ?#123;整記錄   3\,MsoAl  
adjustment ?#123;整   P L9<*.U"=  
administration expense 管理費用   K4_~ruhr  
advances 預付   EN)YoVk  
advertising expense 廣告費   DE'Xq6#PK  
agency 代理   h|K\z{ A  
agent 代理人   $|rCrak;  
agreement 契約   y:~eU
 
allotments 分配數   L^6"'#  
allowance 津貼   aXQ&@BZ{j  
amalgamation 合併   3T"2S[gT  
amortization 攤銷   w8G7Jy  
amortized cost 應攤成本   :wFb5"  
annuities 年金   2XzF k_6H  
applied cost 已分配成本   >y]?MGk  
applied expense 已分配費用   "tfn?n0  
applied manufacturing expense 己分配製造費用   rFf:A-#l  
apportioned charge 攤派費用   u
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appreciation 漲價   ]U_5\$  
article of association 公司章程   T:be 9 5!,  
assessment 課稅   3Wjq>\  
assets 資產   C\y[&egww  
attorney fee 律師費   |Uc<;> l  
audit 審計   \)FeuLGL9  
auditor 審計員   >s;oOo+5  
average 平均數   f;e_04K  
average cost 平均成本   th5 X?so  
bad debt 壞賬   O'"YJ,  
balance 餘額   r;c' NqP  
balance sheet 資產負債表   H~~7~1"x  
bank account 銀行賬戶   $$k7_rs  
bank balance 銀行結存   >?^~s(t  
bank charge 銀行手續費   CR%D\I$o  
bank deposit 銀行存款   -FQC9~rR;g  
bank discount 銀行貼現   VEL:JsY  
bank draft 銀行匯票   R 4DM_u  
bank loan 銀行借款   ll^Th >  
bank overdraft 銀行透支   r3n=<l!Jr  
bankers acceptance 銀行承兌   xylpiSJ  
bankruptcy 破產   rdXCWK$E  
bearer 持票人   d1UVv
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beneficiary 受益人  
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bequest 遺產    `2Wl  
bill 票據   xeJ9H~^  
bill of exchange 匯票   OG0r4^6Ly  
bill of lading 提單   h=uiC&B  
bills discounted 貼現票據   l R:
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bills payable 應付票據   :&xz5c`"04  
bills receivable 應收票據   9yh9HE  
board of directors 董事會   Y'tqm&}  
bonds 債券   99\{!W  
bonus 紅利   D2Vb{%(4.  
book value 賬面價值   C4&U:y<ju  
bookkeeper 簿記員   AM>Yj  
bookkeeping 簿記   *jYHd#UZx4  
branch office general ledger 支店往來賬戶   Dm7Y#)%8  
broker 經紀人   Ah6wU|_-g  
brought down 接前   *54>iO- c  
brought forward 接上頁   \pjRv  
budget 預算   b=6MFPbg  
by-product 副產品   +P>Gy`D
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by-product sales 副產品銷售   %1Vu=zCAW  
capital 股本   :iP>z}h  
capital income 資本收益   p:DL:^zx  
capital outlay 資本支出   ) B-MPuB  
capital stock 股本   #Tr;JAzVjG  
capital stock certificate 股票   X=rc3~}f  
carried down 移後   .OVW4svX  
carried forward 移下頁   \(.nPW]9  
cash 現金   >wz;}9v  
cash account 現金賬戶   ;cM8EU^.  
cash in bank 存銀行現金   <C7M";54-  
cash on delivery 交貨收款   1Z^`l6|2  
cash on hand 庫存現金   ?b!CV   
cash payment 現金支付   l.__10{  
cash purchase 現購   XNc"kp? z  
cash sale 現沽   Q'n(^tbL  
cashier 出?#123;員   F
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cashiers check 本票   T0@](g  
certificate of deposit 存款單折   @4 zi] v  
certificate of indebtedness 借據   -X"5G  
certified check 保付支票   .b=M5JsyV  
certified public accountant 會計師   r1[E{Tpz  
charges 費用   ga4/,   
charge for remittances 匯水手續費   }-R
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charter 營業執照   3a'Rs{qxn  
chartered accountant 會計師   _hAj2%SL  
chattles 動產   Q3<bC6$r  
check 支票   Y9 IJ  
che stub 支票存根   vi W~'}^k7  
closed account 己結清賬戶   F&W0DaH  
closing 結算   wMlf3Uz  
closing entries 結賬紀錄   9;E%U2T7  
closing stock 期末存貨   |i,zY{GI+2  
closing the book 結賬   { ()p%#*
 
columnar journal 多欄日記賬   `^ieT#(O  
combination 聯合   %v?jG(o  
commission 佣金   ]FY?_DGOA  
commodity 商品   KKx&UKjV  
common stock 普通股   p56KS5duI.  
company 公司   R9b/?*%=9  
compensation 賠償   @Og\SZhn  
compound interest 複利   w0a+8gexi  
consignee 承銷人   "_ PH"W  
consignment 寄銷   y1,?ZWTayr  
consignor 寄銷人   d-6sC@PB  
consolidated balance sheet 合併資產負債表   s)=!2AY  
consolidated profit and loss account 合併損益表   l>3M|js@/  
consolidation 合併   c]AKeq]  
construction cost 營建成本   A%NK0j$;}  
construction revenue 營建收入   2
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contract 合同   ZI2K-z'e  
control account 統制賬戶   \N# HPrv}  
copyright 版權   h/0<:eZ*  
corporation 公司   :wv :#EaH  
cost 成本   vh1 Ma<cx  
cost accounting 成本會計   bm|Jb"T0b  
cost of labour 勞工成本   r+{!@`dYi  
cost of production 生產成本   Vze!/ED  
cost of manufacture 製造成本   LW83
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cost of sales 銷貨成本   %KJ"rvi4K  
cost price 成本價格   9[t]]  
credit 貸方   I,],?DQX2)  
credit note 收款通知單   'NQMZfz  
creditor 債權人   p"hm.=
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crossed check 橫線支票   ~.PPf/ Z8]  
current account 往來活期賬戶   Ak\D6eHcB  
current asset 流動資產   !^Z[

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current liability 流動負債   /I`cS
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current profit and loss 本期損益   sx)$=~o  
debit 借方   JqVBT+:  
debt 債務   mFgb_Cd  
debtor 債務人   h8iaJqqvJ  
deed 契據   C;58z5*,  
deferred assets 遞延資產   Q8}TNJsU  
deferred liabilities 遞延負債   :|3"H&FWK  
delivery 交貨   KV^:sxU  
delivery expense 送貨費   7})!>p )  
delivery order 出貨單   WL)_
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demand draft 即期匯票   J[& 7,}  
demand note 即期票據   8T>3@kF  
demurrage charge 延期費   /H\^l.|vk  
deposit 存款   4AJu2Hp  
deposit slip 存款單   C)&gL=O*$  
depreciation 折舊   J]=aI>Ow  
direct cost 直接成本   l(krUv  
direct labour 直接人工   y]E)2:B[d  
director 董事    2#$}yP~  
discount 折扣   {jx#^n&5R  
discount on purchase 進貨折扣   Sg_-
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