[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。   N(Fp0  
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acceptance 承兌   75XJL;W #  
account 賬戶   Q
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accountant 會計員   xe^Gs]fm  
accounting 會計   $\X[@E S0  
accounting system 會計制度   0.8
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accounts payable 應付賬款   ww],y@da  
accounts receivable 應收賬款   ur:3W6ZKl  
accumulated profits 累積利益   lPw%ErG  
adjusting entry ?#123;整記錄   qVH1}9_  
adjustment ?#123;整   &m-PC(W+  
administration expense 管理費用   tMf}   
advances 預付   LG9+y  
advertising expense 廣告費   {>hC~L?
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agency 代理   fSK]|"c  
agent 代理人   `p2+&&]S  
agreement 契約   O$_)G\
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allotments 分配數   /|C*  
allowance 津貼   l]Ax:Z  
amalgamation 合併   +BETF;0D  
amortization 攤銷   dfKF%27  
amortized cost 應攤成本   C~2F9Pg  
annuities 年金   n<O}hM ZT  
applied cost 已分配成本   k_ & :24Lj  
applied expense 已分配費用   gQ Fjr_IS#  
applied manufacturing expense 己分配製造費用   J??-j  
apportioned charge 攤派費用   1OCeN%4]Qk  
appreciation 漲價   lr>oYS0  
article of association 公司章程  
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assessment 課稅   q&s3wDl/  
assets 資產   Wbr|_W  
attorney fee 律師費   2Rw&C6("w  
audit 審計   \<JSkr[h!"  
auditor 審計員   8i>ZY  
average 平均數   v1o#1;  
average cost 平均成本   xjfV?B'Y}V  
bad debt 壞賬   ]m g)Q:d,  
balance 餘額   q E&v ;  
balance sheet 資產負債表   PRu 6xsyA  
bank account 銀行賬戶   JD)(oK %C  
bank balance 銀行結存   tItX y  
bank charge 銀行手續費   nw-xSS{  
bank deposit 銀行存款   D!{Y$;  
bank discount 銀行貼現   ~ {E'@MU  
bank draft 銀行匯票   ^U `[(kz=  
bank loan 銀行借款   q)LMm7  
bank overdraft 銀行透支   |n+qM
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bankers acceptance 銀行承兌   LJd5;so-  
bankruptcy 破產   LLk(l#K*  
bearer 持票人   K&POyOvT  
beneficiary 受益人   7S '% E  
bequest 遺產   mg^I=kpk  
bill 票據   EN$2,qf  
bill of exchange 匯票   ?k]2*}bz  
bill of lading 提單   q*U*Fu+  
bills discounted 貼現票據   nxUJN1b!N  
bills payable 應付票據   pWy=W&0~qf  
bills receivable 應收票據   /(u}KMR!f  
board of directors 董事會   "@%7-nu  
bonds 債券   i!J8 d"  
bonus 紅利   S{]x  
book value 賬面價值    3,p]/Z_  
bookkeeper 簿記員   gp5_Z-me  
bookkeeping 簿記   2/vMoVT,  
branch office general ledger 支店往來賬戶   QqFR\6  
broker 經紀人   XRcqhv  
brought down 接前   ?3nR  
brought forward 接上頁   *!q1Kr6r  
budget 預算   8K.R=  
by-product 副產品  
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by-product sales 副產品銷售   ^Y=\#-Dd  
capital 股本   F20E_2;@@  
capital income 資本收益   M$y+q ^  
capital outlay 資本支出   ?ATOXy  
capital stock 股本   Lhl]g^SN  
capital stock certificate 股票   0+?7EL~  
carried down 移後   /j4P9y^]=  
carried forward 移下頁   E0Y-7&Fv  
cash 現金   WlB  
cash account 現金賬戶   (pY 7J  
cash in bank 存銀行現金   N/Z2hn/m  
cash on delivery 交貨收款   4,sJE2"[9  
cash on hand 庫存現金   Q3 u8bx|E  
cash payment 現金支付   NL!u<6y  
cash purchase 現購   >OL3H$F  
cash sale 現沽   j"}*T  
cashier 出?#123;員   W~zbm]  
cashiers check 本票   le1}0L  
certificate of deposit 存款單折   HW=C),*]cR  
certificate of indebtedness 借據   ^Y@\1fX 4e  
certified check 保付支票   S& SQ  
certified public accountant 會計師   [Grxw[(_:  
charges 費用   mp=
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charge for remittances 匯水手續費   qu-B| MuOa  
charter 營業執照   {l>yi  
chartered accountant 會計師   Of"  
chattles 動產   -&3hEv5  
check 支票   8.XoVW#  
che stub 支票存根   J&M o%"[)  
closed account 己結清賬戶   F ~^Jmp7Y  
closing 結算   ht2\y&si  
closing entries 結賬紀錄   !9[>L@#G  
closing stock 期末存貨   P0W*C6&71|  
closing the book 結賬   d{SG Cr 9d  
columnar journal 多欄日記賬   l5zS  
combination 聯合   {U1?Et#  
commission 佣金   E7.2T^o;M  
commodity 商品   K? y[V1,  
common stock 普通股   fQi4\m  
company 公司   ~R22?g.  
compensation 賠償   pi Z[Y 5OE  
compound interest 複利   w2 a
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consignee 承銷人   i.3=!6z  
consignment 寄銷   MUTj-1H6)  
consignor 寄銷人   BQ= PW|[  
consolidated balance sheet 合併資產負債表   *M:B\D  
consolidated profit and loss account 合併損益表   F P* lQRA  
consolidation 合併   )(ImL bM)  
construction cost 營建成本   6LalW5I  
construction revenue 營建收入   RloK,bg  
contract 合同   {so`/EWa  
control account 統制賬戶   3BtaH#ZY  
copyright 版權   /H8g(  
corporation 公司   ~:Ll&29i  
cost 成本   nEJY5Bz$  
cost accounting 成本會計   tasUZ#\6  
cost of labour 勞工成本   Dpl A?  
cost of production 生產成本   #vti+A~n,4  
cost of manufacture 製造成本   ] Hztb  
cost of sales 銷貨成本   :
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cost price 成本價格   IOqwC
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credit 貸方   `< xn8h9p  
credit note 收款通知單   nlW +.a[  
creditor 債權人   7Rd'm'l)  
crossed check 橫線支票   6)Y.7XR  
current account 往來活期賬戶   3'cE\u  
current asset 流動資產   23Nw!6S  
current liability 流動負債   ]x(e&fyHB  
current profit and loss 本期損益   u~WVGjoQ  
debit 借方   TFkZpe;  
debt 債務   g^}8:,F_  
debtor 債務人   Z -W(l<  
deed 契據   MP_ ~<Q  
deferred assets 遞延資產   SqEgn}m$  
deferred liabilities 遞延負債   i}.&0Fp  
delivery 交貨   { g/0x,-Z  
delivery expense 送貨費   &#!4XOyB  
delivery order 出貨單   mID"^NOi#  
demand draft 即期匯票   H!5\v
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demand note 即期票據   ]:Nsf|C0  
demurrage charge 延期費  
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deposit 存款   Fcd3H$Na;  
deposit slip 存款單   IC1NKn<k  
depreciation 折舊   aMWmLpv4'  
direct cost 直接成本   nD`w/0hT<  
direct labour 直接人工   Jk7|{W\OA  
director 董事   IsZHelg  
discount 折扣   LBM ^9W  
discount on purchase 進貨折扣   +av@$}  
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