[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。   *<i { Mb Q  
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acceptance 承兌   K!).QB'  
account 賬戶   A]WU*GL2H  
accountant 會計員   V[(zRGa{  
accounting 會計   f-k%P$"X&  
accounting system 會計制度   dArg 'Dc4  
accounts payable 應付賬款   T5=3 jPQ  
accounts receivable 應收賬款   jRmv~]  
accumulated profits 累積利益   0%<Fc9#  
adjusting entry ?#123;整記錄   cDYKvrPY  
adjustment ?#123;整   l <Tkg9  
administration expense 管理費用   fx_7X15  
advances 預付   kbN2dL  
advertising expense 廣告費   :Z- =1b~  
agency 代理   VWj]X7v  
agent 代理人   ]L"jt8E  
agreement 契約   jav7V"$  
allotments 分配數   *_}ft-*w  
allowance 津貼   yrSmI) &%  
amalgamation 合併   ;/XWX$G@  
amortization 攤銷   QaH32(iH  
amortized cost 應攤成本   K63OjR>H  
annuities 年金   $>hPB[[  
applied cost 已分配成本   (OLjE]9;  
applied expense 已分配費用   +4Aj/$%[q  
applied manufacturing expense 己分配製造費用   Eh^c4x  
apportioned charge 攤派費用   [d`J2^z}  
appreciation 漲價   I%ivY  
article of association 公司章程   [i== Tp  
assessment 課稅   8doKB<#_+=  
assets 資產   7v]>ID  
attorney fee 律師費   w<!F& kQB  
audit 審計   V`f p%7W  
auditor 審計員   FO<PMK  
average 平均數   7y5`YJ}!  
average cost 平均成本   E z?O gE{  
bad debt 壞賬   5/F1|N4  
balance 餘額   -|bnvPmE  
balance sheet 資產負債表   y'(( tBWa!  
bank account 銀行賬戶   0Dv r:]R  
bank balance 銀行結存   8oK*NB29  
bank charge 銀行手續費   n`8BE9h^  
bank deposit 銀行存款   w &1_k:Z&  
bank discount 銀行貼現   w[YiH $  
bank draft 銀行匯票   WWhAm{m  
bank loan 銀行借款   1YV ;pEw3w  
bank overdraft 銀行透支   pX 8TzmIB0  
bankers acceptance 銀行承兌   Q'5]E{1<'n  
bankruptcy 破產   B5{ wSr  
bearer 持票人   Hb55RilC  
beneficiary 受益人   mM0VUSy  
bequest 遺產   8s16yuM  
bill 票據   #Z#rOh  
bill of exchange 匯票   "yJFb=Xdq  
bill of lading 提單   ?l/VCEZP  
bills discounted 貼現票據   &OQ37(<_  
bills payable 應付票據   O_OgTa  
bills receivable 應收票據   i=T!4'Zu  
board of directors 董事會   (yA`h@@WS  
bonds 債券   @ rI+.X  
bonus 紅利   h]T  
book value 賬面價值   UR?biq  
bookkeeper 簿記員   3V=wW{;x  
bookkeeping 簿記   ##!idcC  
branch office general ledger 支店往來賬戶   1[p6v4qO{  
broker 經紀人   0Lb:N]5m8  
brought down 接前   7IkNS  
brought forward 接上頁   ) rw!. )  
budget 預算   yAD-sy +/  
by-product 副產品   g]&7 c:/  
by-product sales 副產品銷售   o-i9 :AHs  
capital 股本   `&ufdn\j  
capital income 資本收益   NH9"89]E  
capital outlay 資本支出   mO<1&{qMZ  
capital stock 股本   %4'<0  
capital stock certificate 股票   StLFq6BO  
carried down 移後   .JCd:'-  
carried forward 移下頁   xnP@h  
cash 現金   F3nYMf  
cash account 現金賬戶   X'FDQoH  
cash in bank 存銀行現金   jKr\mb  
cash on delivery 交貨收款   |ht:_l 8  
cash on hand 庫存現金   rDI}X?JmX  
cash payment 現金支付   _4,/uG|a O  
cash purchase 現購   Q~k5 }n8  
cash sale 現沽   sE^ee2]OI@  
cashier 出?#123;員   jRiXN%  
cashiers check 本票   &A}hx\_T  
certificate of deposit 存款單折   W_.WMbT  
certificate of indebtedness 借據   \MqOHM.[  
certified check 保付支票   56w uk [)  
certified public accountant 會計師   E<RPMd @a  
charges 費用  
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charge for remittances 匯水手續費   boS=  
charter 營業執照   mqj]=Fq*  
chartered accountant 會計師   qXqGhHoe;  
chattles 動產   #ZkT![
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check 支票   ^?J3nf{  
che stub 支票存根   0:I[;Qt  
closed account 己結清賬戶   jYUN:  
closing 結算   H#Hhi<2  
closing entries 結賬紀錄   |xa
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closing stock 期末存貨   =E.!Ff4~(  
closing the book 結賬   eWWqK9B.-  
columnar journal 多欄日記賬   =j~BAS*"  
combination 聯合   x52#md-Z  
commission 佣金   tn{YIp  
commodity 商品   H2lQ(Y+H  
common stock 普通股   y%Rq6P=4Q  
company 公司   T<oDLJA\  
compensation 賠償   @eJ6UML"  
compound interest 複利   XEegUTs  
consignee 承銷人   CY~ S{w  
consignment 寄銷    LXoZ.3S  
consignor 寄銷人   <$(y6+lY  
consolidated balance sheet 合併資產負債表   %@9c'6  
consolidated profit and loss account 合併損益表   S86,m=  
consolidation 合併   ?wP /l  
construction cost 營建成本   `=V p 0tPI  
construction revenue 營建收入   {8I,uQO  
contract 合同   >{S ~(KxK  
control account 統制賬戶   hCBre5  
copyright 版權   =kTHfdin&  
corporation 公司   N
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cost 成本   KFgq3snH  
cost accounting 成本會計   a[Nm< qV05  
cost of labour 勞工成本   Al1_\vx7  
cost of production 生產成本   `>0%Ha  
cost of manufacture 製造成本   W_L*S4 ~  
cost of sales 銷貨成本   O^J=19Ri  
cost price 成本價格   B"YN+S
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credit 貸方   %oB0@&!mS  
credit note 收款通知單   )S ZzA'  
creditor 債權人   J}NMF#w/;  
crossed check 橫線支票   EXMW,  
current account 往來活期賬戶   kXV
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current asset 流動資產   /WGD7\G'8  
current liability 流動負債   :.9Y  
current profit and loss 本期損益   jW]"Um-]  
debit 借方   b(oe^jeGz  
debt 債務   ~x7CI  
debtor 債務人   :i4AkBNK  
deed 契據   E{0e5.{  
deferred assets 遞延資產   5dGfO:Dy_  
deferred liabilities 遞延負債   6f2?)jOW^N  
delivery 交貨   \ZM5J  
delivery expense 送貨費   3! #|hI> f  
delivery order 出貨單   ;>uB$8<_7  
demand draft 即期匯票   5o0n4W  
demand note 即期票據   {#st>%i  
demurrage charge 延期費   Atb`Q'Yrw  
deposit 存款   Iprt ZqiL  
deposit slip 存款單   AR!v%Z49i  
depreciation 折舊   wFF,rUV  
direct cost 直接成本   0SU v5c  
direct labour 直接人工   R?zlZS.~  
director 董事   ,hH c -%-  
discount 折扣   E mg=,  
discount on purchase 進貨折扣   0C;Js\>3]  
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