[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。   5M #',(X  
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acceptance 承兌   HrFbUK@@  
account 賬戶   TvT>UBqj=  
accountant 會計員   Ex*{iJ;\  
accounting 會計   Fs=x+8'M  
accounting system 會計制度   6@FhDj2X  
accounts payable 應付賬款   }aXSMxCd  
accounts receivable 應收賬款   4MW oGV9  
accumulated profits 累積利益   kRbJK  
adjusting entry ?#123;整記錄   J&JZYuuf  
adjustment ?#123;整   zw$\d1-+h  
administration expense 管理費用   ,D(Bg9C  
advances 預付  
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advertising expense 廣告費   `v<S  
agency 代理   OK`^DIr5l  
agent 代理人   (f_J @n  
agreement 契約   vUO[V$rx  
allotments 分配數   KC2Z@  
allowance 津貼   TqV^\C?  
amalgamation 合併   H]wP\m)  
amortization 攤銷   )t7 MD(  
amortized cost 應攤成本   | S@
  
annuities 年金   AS~!YR  
applied cost 已分配成本   L2}<2  
applied expense 已分配費用   Vjo[rUW  
applied manufacturing expense 己分配製造費用   ?2,D-3 {  
apportioned charge 攤派費用   xE!0p EHd  
appreciation 漲價   gae=+@z  
article of association 公司章程   h4h
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assessment 課稅   BBV>QL  
assets 資產   p8YOow7)  
attorney fee 律師費   #<sK3PT  
audit 審計   V\r{6-%XiW  
auditor 審計員   2$!,$J-<Y  
average 平均數   Z0y~%[1X  
average cost 平均成本   l.
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bad debt 壞賬   NYG!\u\Rm  
balance 餘額   5P\A++22Y  
balance sheet 資產負債表   kv+^U^WoU  
bank account 銀行賬戶   |F<iu2\  
bank balance 銀行結存   <}8G1<QZ'.  
bank charge 銀行手續費   /Lm~GmPt  
bank deposit 銀行存款   2P@6Qe ?  
bank discount 銀行貼現   RIO?rt;  
bank draft 銀行匯票   Mk973'K'  
bank loan 銀行借款   >m<T+{`  
bank overdraft 銀行透支   /Qef[$!(  
bankers acceptance 銀行承兌   $ #GuV'  
bankruptcy 破產   vRf$#fBEQ  
bearer 持票人   ME]89 T&  
beneficiary 受益人   DS7L}]  
bequest 遺產   1Mn C5[Q  
bill 票據   =Bm|9A1  
bill of exchange 匯票   \*b  .f  
bill of lading 提單   9b,0_IMHH  
bills discounted 貼現票據   59W~bWHCP  
bills payable 應付票據   +s;Vfc$b]H  
bills receivable 應收票據  
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board of directors 董事會   9Hb|$/FD  
bonds 債券   {^uiu^RAc  
bonus 紅利   qP#
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book value 賬面價值   cTRtMk%^  
bookkeeper 簿記員   2*#i/SE_  
bookkeeping 簿記   U@n5
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branch office general ledger 支店往來賬戶   K`<HZK  
broker 經紀人   :Mh\;e  
brought down 接前   Jmg9|g!f  
brought forward 接上頁   f5un7,m  
budget 預算   ZUS5z+o  
by-product 副產品   `{ HWk^  
by-product sales 副產品銷售   "%a<+D  
capital 股本   *!*%~h8V  
capital income 資本收益   s3Zt)xQ3  
capital outlay 資本支出   j;z7T;!i  
capital stock 股本   7gB?rJHV,  
capital stock certificate 股票   xJU]py~o  
carried down 移後   ~OvbMWu  
carried forward 移下頁   Kr1Y3[iNv  
cash 現金   4E2/?3D  
cash account 現金賬戶   f
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cash in bank 存銀行現金   mXS]SE  
cash on delivery 交貨收款   p9u'nDi  
cash on hand 庫存現金   ST?Rl@4  
cash payment 現金支付   WvfM.D!  
cash purchase 現購   PeqW+Q.  
cash sale 現沽   >G%oWRk  
cashier 出?#123;員   F.1
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cashiers check 本票   2QAP$f0Ln  
certificate of deposit 存款單折   CnZEBAU  
certificate of indebtedness 借據   qnWM  %k  
certified check 保付支票   $U9]v5  
certified public accountant 會計師   t6mv  
charges 費用   GRkN0|ovfj  
charge for remittances 匯水手續費   yE,qLiH  
charter 營業執照   w3sU&  |N  
chartered accountant 會計師   c?. i;4yh  
chattles 動產   +/RR!vG,  
check 支票   EU|IzUjFj|  
che stub 支票存根   n=F rv*"Z  
closed account 己結清賬戶   IpSWg  
closing 結算   :b %2qBv  
closing entries 結賬紀錄   |mHf7gCX  
closing stock 期末存貨   8Q)|8xpYS  
closing the book 結賬   `aG_m/7|  
columnar journal 多欄日記賬   G}+@C]  
combination 聯合   v@q&B|0  
commission 佣金   U.I w/T-5  
commodity 商品   C,$o+q*)W9  
common stock 普通股   >1Hv c7DP  
company 公司   DmPsE6G}  
compensation 賠償   <DR!AR)  
compound interest 複利   Yk?q\1  
consignee 承銷人   zp}pS2DU  
consignment 寄銷   ^dhx/e%s  
consignor 寄銷人   }d>.Nj#zh  
consolidated balance sheet 合併資產負債表   + L.D3  
consolidated profit and loss account 合併損益表   FJCORa@?_  
consolidation 合併   3c,4 wyn  
construction cost 營建成本   y?O-h1"3,  
construction revenue 營建收入   vazA@|^ 8  
contract 合同   ISFNP
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control account 統制賬戶   c^pQitPv  
copyright 版權   qGMU>J.;c  
corporation 公司   4uMMf  
cost 成本   QKts-b[3  
cost accounting 成本會計   uYg Q?*Z  
cost of labour 勞工成本   {J,"iJKop  
cost of production 生產成本   (GpP=lSSeY  
cost of manufacture 製造成本   0#8, (6  
cost of sales 銷貨成本   a)=|{QR>W  
cost price 成本價格   m;{HlDez  
credit 貸方   rXMc0SPk  
credit note 收款通知單   p3mZw lO  
creditor 債權人   hE`d@  
crossed check 橫線支票   KU oAxA  
current account 往來活期賬戶   PI`Y%!P  
current asset 流動資產   '/6f2[%Y"  
current liability 流動負債   G"-V6CA[  
current profit and loss 本期損益   )uo".n|n~B  
debit 借方   ^9LoxU-  
debt 債務   R13k2jLSQ  
debtor 債務人   Et (H6O8  
deed 契據   ^AJ 2Y_}v  
deferred assets 遞延資產   &g23tT#P?  
deferred liabilities 遞延負債   *C+[I  
delivery 交貨   6|f8DX%3V  
delivery expense 送貨費   KA{QGaZ/  
delivery order 出貨單   p!=8Pq.  
demand draft 即期匯票   -=8f*K[W  
demand note 即期票據   8J$1N*J|  
demurrage charge 延期費   XXA'B{@Y)  
deposit 存款   !> +Lre@  
deposit slip 存款單   5EI"5&`*  
depreciation 折舊   +2 oZML  
direct cost 直接成本   fS|e{!iI"  
direct labour 直接人工   5WRqeSGh  
director 董事   j#P4&  
discount 折扣   W% Lrp{  
discount on purchase 進貨折扣   = 1R 2`H\  
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