[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。   OEXa^M4x   
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acceptance 承兌   '\/|K  
account 賬戶   fzW!-  
accountant 會計員   ,];QzENw  
accounting 會計   XjU/7Q  
accounting system 會計制度   75*q^ui  
accounts payable 應付賬款   B1(T-pr  
accounts receivable 應收賬款   asKAHVT(  
accumulated profits 累積利益   LAU\.d  
adjusting entry ?#123;整記錄   x\'95qU  
adjustment ?#123;整   d\j[O9W>  
administration expense 管理費用   !ZzDSQ;  
advances 預付   s=83a{#K  
advertising expense 廣告費   pij%u<  
agency 代理   gEkH5|*Y  
agent 代理人   -=a,FDeR  
agreement 契約   cxn*!TwDs  
allotments 分配數   ?j@(1",=&  
allowance 津貼   tY!GJusd  
amalgamation 合併   i 3i  
amortization 攤銷   Ql{:H5  
amortized cost 應攤成本   rtZEK:.#  
annuities 年金   }MW+K&sIh  
applied cost 已分配成本   @XN|R  
applied expense 已分配費用   N2$uw@s  
applied manufacturing expense 己分配製造費用   GVUZn/ /  
apportioned charge 攤派費用   -~WDv[[  
appreciation 漲價   &v g[k#5  
article of association 公司章程   HCZVvsG  
assessment 課稅   4s7&*dJ  
assets 資產   ID8u&:  
attorney fee 律師費   #B!<gA$/  
audit 審計   {P!1VYs 5  
auditor 審計員   ,V.Bzf%=O  
average 平均數   ,<!v!~Iy  
average cost 平均成本   }ISc^W) t  
bad debt 壞賬   GVld]ioycG  
balance 餘額   pMLTXqL  
balance sheet 資產負債表   s|9[=JMG  
bank account 銀行賬戶   a

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bank balance 銀行結存   F6gU9=F1<  
bank charge 銀行手續費   GtpBd40"  
bank deposit 銀行存款   ZFNg+H
/k  
bank discount 銀行貼現   '))K' u  
bank draft 銀行匯票   >h{)7Hv  
bank loan 銀行借款   MWJ}  
bank overdraft 銀行透支   Vi'zSR28Z  
bankers acceptance 銀行承兌   uXo?  
bankruptcy 破產   w,eW?b  
bearer 持票人   [K""6D  
beneficiary 受益人   s%i \z }/  
bequest 遺產   1Ms_2  
bill 票據   bO+]1nZ.  
bill of exchange 匯票   \t?rHB3"  
bill of lading 提單   i>%A0.9  
bills discounted 貼現票據   k]9+/$  
bills payable 應付票據   uo-1.[9ds  
bills receivable 應收票據   AfvIzsT0  
board of directors 董事會   V2 >+s y  
bonds 債券   ?(Ytc)  
bonus 紅利   3#N`n |UgC  
book value 賬面價值   $nr=4'yZ  
bookkeeper 簿記員   e3,@prr  
bookkeeping 簿記   *NCkC ~4  
branch office general ledger 支店往來賬戶   ~'w]%rh!  
broker 經紀人   y_LFkZ
 
brought down 接前   9NeHN@D)  
brought forward 接上頁   ,Rdw]O  
budget 預算   #T++ 5G  
by-product 副產品   B,U|

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by-product sales 副產品銷售   iaHL&)[YK  
capital 股本   U88gJ[$  
capital income 資本收益   rVZlv3  
capital outlay 資本支出   N^4CA@'{  
capital stock 股本   KpC!C9  
capital stock certificate 股票   <kKuis6h  
carried down 移後   1 RVs!;  
carried forward 移下頁   jr/IU=u*v  
cash 現金   eL88lV]I  
cash account 現金賬戶   $V,ZH* g  
cash in bank 存銀行現金   z-_$P)[c  
cash on delivery 交貨收款   qW` DCZu  
cash on hand 庫存現金   {'sp8:$a  
cash payment 現金支付   oaG;i51!  
cash purchase 現購   6G7+&g`  
cash sale 現沽   ko~D;M:  
cashier 出?#123;員   pU1miA '  
cashiers check 本票   +h@ZnFp3  
certificate of deposit 存款單折   ZC"a#rQ   
certificate of indebtedness 借據   ,0f^>3&n>e  
certified check 保付支票   +<bvh<]Od  
certified public accountant 會計師   {LBL8sG  
charges 費用   1>L8EImx]V  
charge for remittances 匯水手續費   )zkr[;j~`  
charter 營業執照   eh}|Wd7J  
chartered accountant 會計師   2`J#)f|  
chattles 動產   {9vMc  
check 支票   M)3'\x:  
che stub 支票存根   T&'LQZM8  
closed account 己結清賬戶   pgBIYeY,  
closing 結算   Ffig0K+`  
closing entries 結賬紀錄   Cd|rDa  
closing stock 期末存貨   5E^P2Mlc  
closing the book 結賬   kgd dq  
columnar journal 多欄日記賬   JqV}$E"M2  
combination 聯合   8>`8p0I$+  
commission 佣金   #j'7\SV  
commodity 商品   kn+@)3W:*  
common stock 普通股   /0b7"Kr  
company 公司   wRg[Mu,Q5  
compensation 賠償   L@.Trso  
compound interest 複利   E:Ul_m8  
consignee 承銷人   w|f@sB>j  
consignment 寄銷   .|@2Uf  
consignor 寄銷人   =R*IOJ  
consolidated balance sheet 合併資產負債表   C!Jy
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consolidated profit and loss account 合併損益表   m[ER~]L/C  
consolidation 合併   m -0}Pe9L  
construction cost 營建成本   wLxuSs|  
construction revenue 營建收入   ;H9 W:_ahE  
contract 合同   G" ixw  
control account 統制賬戶   qv[w 1;U"  
copyright 版權   5?.!A 'zb  
corporation 公司   m[v%Qe|~  
cost 成本  
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cost accounting 成本會計   KQ0f2?  
cost of labour 勞工成本   3zv0Nwb,  
cost of production 生產成本   .  LeS-  
cost of manufacture 製造成本   JFq<sY!  
cost of sales 銷貨成本   >sQf{uL  
cost price 成本價格   {vk%&{D0)  
credit 貸方   %~P3t=r  
credit note 收款通知單   vhzz(UPUt  
creditor 債權人   Y.kc,~vYL  
crossed check 橫線支票   "n{JH9sA:  
current account 往來活期賬戶   ~MP /[,j`  
current asset 流動資產   @u`m 6``T  
current liability 流動負債   r{f
$n  
current profit and loss 本期損益   $`P]%I}  
debit 借方   b>]UNf"-  
debt 債務   5sSAH  
debtor 債務人   l
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deed 契據   Jl|^^?  
deferred assets 遞延資產   ";^_[n
 
deferred liabilities 遞延負債   !wC( ]Y  
delivery 交貨   ?Zb3M  
delivery expense 送貨費   ^CD?SP"i  
delivery order 出貨單   uQKo2B0  
demand draft 即期匯票   Kd\d>&b  
demand note 即期票據   UG4I@@=  
demurrage charge 延期費   Q_dMuoI  
deposit 存款   FGeKhA 8jT  
deposit slip 存款單   ?xuWha@:  
depreciation 折舊   di7cCn  
direct cost 直接成本   A@-U#UvN  
direct labour 直接人工   wUL5"\  
director 董事   CZ>Ujw=&k  
discount 折扣   .3#Xjhebvu  
discount on purchase 進貨折扣   qpzyl~g:C  
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