[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。   J((
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acceptance 承兌   C6`<SW  
account 賬戶   l TJqWSV=f  
accountant 會計員   Bz#K_S  
accounting 會計   %7oB[2  
accounting system 會計制度   'hM?
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accounts payable 應付賬款   v|v^(P,o  
accounts receivable 應收賬款   ;qF#!
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accumulated profits 累積利益   #815h,nP+  
adjusting entry ?#123;整記錄   =7c1l77z  
adjustment ?#123;整   \4.U.pKY  
administration expense 管理費用   wGC)gW  
advances 預付   "jUr[X2J  
advertising expense 廣告費   B R-(@  
agency 代理   Q(2X$7iRq  
agent 代理人   +jD{O @9  
agreement 契約   %q@eCN  
allotments 分配數   %#Vn?zr|~  
allowance 津貼   *eO@<j?  
amalgamation 合併   e,}]K'!t  
amortization 攤銷   dsP1Zq  
amortized cost 應攤成本   F%Lniv/N  
annuities 年金   }Vpr7_  
applied cost 已分配成本   C'hI{4@P  
applied expense 已分配費用   $+
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applied manufacturing expense 己分配製造費用   6?0^U 9  
apportioned charge 攤派費用   gnoV>ON0  
appreciation 漲價   Y'n TyH  
article of association 公司章程   OH28H),}  
assessment 課稅   @$~ BU;kR  
assets 資產   & CiUU  
attorney fee 律師費   'A ,&9E{%1  
audit 審計   :XMw="u=  
auditor 審計員   Wx&AY"J  
average 平均數   1V?}";T  
average cost 平均成本   zVs_|x="  
bad debt 壞賬   )@3ce'  
balance 餘額   Xu$xO(  
balance sheet 資產負債表   ke~O+]  
bank account 銀行賬戶   J[UL f7:  
bank balance 銀行結存   x!q$`zF\\  
bank charge 銀行手續費   g?M\Z";  
bank deposit 銀行存款   ~fs{Ff'  
bank discount 銀行貼現   UUv&X+Y  
bank draft 銀行匯票   pCA(>(  
bank loan 銀行借款    :XF;v  
bank overdraft 銀行透支   SPL72+S`,  
bankers acceptance 銀行承兌   q:-8 W[_
 
bankruptcy 破產   6@!<'l%z  
bearer 持票人   #HB]qa  
beneficiary 受益人   PBr-<J  
bequest 遺產   4NwGP^n  
bill 票據   &oYX093di  
bill of exchange 匯票   Aa.bE, W  
bill of lading 提單   VbK| VON[  
bills discounted 貼現票據   g`gH]W FcG  
bills payable 應付票據   _=j0Y=/IF  
bills receivable 應收票據   6{
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board of directors 董事會   Tm[IOuhM'?  
bonds 債券   " 9 h]P^  
bonus 紅利   !3$Ph  
book value 賬面價值   z)q9O_g9  
bookkeeper 簿記員   WU{G_Fqaz  
bookkeeping 簿記    {k}S!T  
branch office general ledger 支店往來賬戶   6I72;e^!  
broker 經紀人   g-meJhX%  
brought down 接前   A"#Gg7]tl'  
brought forward 接上頁  
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budget 預算   (5;w^E9*n;  
by-product 副產品   sk$MJSE ~  
by-product sales 副產品銷售   ,K6s'3O(LW  
capital 股本   lzfaW-nu  
capital income 資本收益   }X)mZyM[  
capital outlay 資本支出   jw5Bbyk  
capital stock 股本   )O"5dF1l  
capital stock certificate 股票   4At%{E  
carried down 移後   Q~#udEajI  
carried forward 移下頁   i(2s"Uww,  
cash 現金   X&TTw/J!^  
cash account 現金賬戶   g,7`emOX  
cash in bank 存銀行現金   |jk"; h  
cash on delivery 交貨收款   &o= #P2Qd  
cash on hand 庫存現金   =" #O1$  
cash payment 現金支付   :xm,Ok  
cash purchase 現購   ,sn ?V~)  
cash sale 現沽   dG'aJQ
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cashier 出?#123;員   >>Z.]  
cashiers check 本票   fDNiU"  
certificate of deposit 存款單折   `-"2(Gp  
certificate of indebtedness 借據   (g`G(K_  
certified check 保付支票   SHOg,#
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certified public accountant 會計師   .EM0R\ q  
charges 費用   PF2PMEBx!  
charge for remittances 匯水手續費   75u/'0~5  
charter 營業執照   6.ASLH3#  
chartered accountant 會計師   PB_+:S^8  
chattles 動產   *8M0h9S$  
check 支票   l<>syHCH;L  
che stub 支票存根   (, /`*GC  
closed account 己結清賬戶   7#SXqyP[  
closing 結算   >\y|}|?  
closing entries 結賬紀錄   qT$;ZV #  
closing stock 期末存貨   rU=qr&f"B  
closing the book 結賬   zc01\M  
columnar journal 多欄日記賬   %4|*  
combination 聯合   0}C> e`<'  
commission 佣金   D1rXTI$$  
commodity 商品   +!h~T5Ck  
common stock 普通股   S {oW  
company 公司   +:k Iq  
compensation 賠償   -c|dTZ8D)8  
compound interest 複利   n}/?nP\%  
consignee 承銷人  
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consignment 寄銷   _<s[HGA`z  
consignor 寄銷人   a9]F.Jm  
consolidated balance sheet 合併資產負債表   `Sgj!/!F  
consolidated profit and loss account 合併損益表   7iMBDkb7  
consolidation 合併   A#;6~f  
construction cost 營建成本   < %@e<,8  
construction revenue 營建收入   XrP'FLY o  
contract 合同   nb-]fa  
control account 統制賬戶   t|-TG\Q X  
copyright 版權   9<0TF+}>  
corporation 公司   &O8vI,M  
cost 成本   >f+qI mH  
cost accounting 成本會計   WV5z~[  
cost of labour 勞工成本   4SRjF$Bsz  
cost of production 生產成本   ?.Iau/  
cost of manufacture 製造成本   Qp>'V<%m-  
cost of sales 銷貨成本   4`E[WE:Q  
cost price 成本價格   ~-2%^ovB  
credit 貸方   zplAH!s5''  
credit note 收款通知單  
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creditor 債權人   D+4oV6}~  
crossed check 橫線支票   )R %>g-dw  
current account 往來活期賬戶   7x>\/l(  
current asset 流動資產   t =LIkwD  
current liability 流動負債   7sypU1V6  
current profit and loss 本期損益   7Eb |AR  
debit 借方   r?9D/|`  
debt 債務   s!73To}>  
debtor 債務人   \7V[G6'{  
deed 契據   RnV#[bM{  
deferred assets 遞延資產   #(pY~\  
deferred liabilities 遞延負債   6(pa2  
delivery 交貨   Pzt5'O@dA  
delivery expense 送貨費   idzc4jR6BT  
delivery order 出貨單   E+Eug{+  
demand draft 即期匯票   a~*wZJ  
demand note 即期票據   oaac.7.fV  
demurrage charge 延期費   6uS;H]nd<  
deposit 存款   /Fj*sS8  
deposit slip 存款單   \Gl>$5np  
depreciation 折舊   <nvzNXql  
direct cost 直接成本   6N\f>c  
direct labour 直接人工   `g}po%k  
director 董事   '"m-kor  
discount 折扣   r}S>t~p:  
discount on purchase 進貨折扣   byJR6f  
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