[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。   &rD8ng+$  
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acceptance 承兌   SQn.`0HT  
account 賬戶  
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accountant 會計員   law
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accounting 會計   cs*E9  
accounting system 會計制度   G.~Q2O#T  
accounts payable 應付賬款   czpu^BT;;T  
accounts receivable 應收賬款   <FBBR2  
accumulated profits 累積利益   p9u*l  
adjusting entry ?#123;整記錄   8Q$WwiS  
adjustment ?#123;整   3nc\6v%  
administration expense 管理費用   KV|D]}  
advances 預付   #$-?[c$>  
advertising expense 廣告費   D&2NO/ R  
agency 代理   ;-@ : }/  
agent 代理人   T4p}5ew'  
agreement 契約   Z|Rc54Ct  
allotments 分配數   zGyRzxFN  
allowance 津貼   8IQ}%|lN  
amalgamation 合併   :{iH(ae;  
amortization 攤銷   0F%8d@Y2  
amortized cost 應攤成本   )UF'y{K}  
annuities 年金   ZvT,HJ0?  
applied cost 已分配成本   %<a3[TQd`\  
applied expense 已分配費用   yq[/9PciA  
applied manufacturing expense 己分配製造費用   .'_}:~  
apportioned charge 攤派費用   }u3|w0~c)  
appreciation 漲價   rf4f'cUa  
article of association 公司章程   Nr `R3(X  
assessment 課稅   `'<$N<!  
assets 資產   [~ 2m*Q  
attorney fee 律師費   1G5 AL2  
audit 審計   k?&GL!?  
auditor 審計員   La9}JvQoX  
average 平均數   0RMW>v/7kL  
average cost 平均成本   wn!=G~nB  
bad debt 壞賬   e1h7~ j  
balance 餘額   d4  \  
balance sheet 資產負債表   }EkL[H!  
bank account 銀行賬戶   eS@j? Y0y  
bank balance 銀行結存   hx9t{Zi  
bank charge 銀行手續費   !37I2*
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bank deposit 銀行存款   1uj~/M  
bank discount 銀行貼現   vr4r,[B6y  
bank draft 銀行匯票   [>54?4{|.  
bank loan 銀行借款   7:pc%Ksq  
bank overdraft 銀行透支   |e2s\?nB0S  
bankers acceptance 銀行承兌   u%z'.#r;a  
bankruptcy 破產   'Gc{cNbXIA  
bearer 持票人   SF+L-R<e  
beneficiary 受益人   ?Ce=h+l  
bequest 遺產   "IzAvKPM  
bill 票據   ~ E6e~  
bill of exchange 匯票   \|QB;7u  
bill of lading 提單   l+P!I{n  
bills discounted 貼現票據   >wmHCOL:  
bills payable 應付票據  
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bills receivable 應收票據   i56Rdb  
board of directors 董事會   :2S?|7U4  
bonds 債券   nng|m  
bonus 紅利   ]goJ- &  
book value 賬面價值   V.*M;T\i  
bookkeeper 簿記員    EF\OM?R  
bookkeeping 簿記   [.xY>\e
 
branch office general ledger 支店往來賬戶   Vlz\n  
broker 經紀人   99ZWB  
brought down 接前   n8;p]{  
brought forward 接上頁   TY %zw6 #p  
budget 預算   "J+L]IC?AD  
by-product 副產品   57{T p:|  
by-product sales 副產品銷售   I]W7FZ=o  
capital 股本   !;*flr`/  
capital income 資本收益   TBPu&+3  
capital outlay 資本支出   |"9&F  
capital stock 股本   bHRn}K+<}c  
capital stock certificate 股票   6}N`YOJ.  
carried down 移後   E7\K{]  
carried forward 移下頁   Mi|13[p{  
cash 現金   gdTW ~b  
cash account 現金賬戶   V;MmPNP|  
cash in bank 存銀行現金   $zCCeRP  
cash on delivery 交貨收款   %M1l[\N  
cash on hand 庫存現金   81y<Uz 6  
cash payment 現金支付   pu/5#[MC)^  
cash purchase 現購   rD <T  
cash sale 現沽   ,.ivdg(/  
cashier 出?#123;員   i4i9EvWp  
cashiers check 本票   ;-~E!_$  
certificate of deposit 存款單折   K1J |\!
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certificate of indebtedness 借據   5|~g2Zz{;  
certified check 保付支票   fTPm Fb  
certified public accountant 會計師   ,}'
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charges 費用   P jBAf'  
charge for remittances 匯水手續費   Izu____  
charter 營業執照   1O0. CC,p  
chartered accountant 會計師   v.8kGF  
chattles 動產   2! ,ndLA  
check 支票   co8R-AB  
che stub 支票存根   aQL0Sj:,  
closed account 己結清賬戶   tDL.+6/  
closing 結算   Mo N/?VA  
closing entries 結賬紀錄   2#
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closing stock 期末存貨   ._tEDY/1m  
closing the book 結賬   02[m{a-  
columnar journal 多欄日記賬   ,yNuz@^ P  
combination 聯合   "t
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commission 佣金   q>'#;QA  
commodity 商品   4_VgJ9@  
common stock 普通股   Q3hf =&$  
company 公司   <B|b'XVH2  
compensation 賠償   l#v52  
compound interest 複利   vd#)+  
consignee 承銷人   8Pd 9&/Y  
consignment 寄銷   . yfp-n4H  
consignor 寄銷人   HN`qMGW^  
consolidated balance sheet 合併資產負債表   R- >~MLeK]  
consolidated profit and loss account 合併損益表   B<BS^waU  
consolidation 合併   Ng;?hTw  
construction cost 營建成本   \='LR!_  
construction revenue 營建收入    ]'% iR  
contract 合同   g,iW^M  
control account 統制賬戶   S+.>{0!S"  
copyright 版權   "aKlvK:77  
corporation 公司   QlB9m2XB  
cost 成本   nU{Qi;0  
cost accounting 成本會計   >ryA:T O{  
cost of labour 勞工成本   [g}#R#Y )  
cost of production 生產成本   #]1jvB  
cost of manufacture 製造成本   36co'a4,  
cost of sales 銷貨成本   .9ZK@xM&?  
cost price 成本價格    ]XlBV-@b  
credit 貸方   Zl9  
credit note 收款通知單   A40 5igF  
creditor 債權人   >G!=lLyR  
crossed check 橫線支票   0sw;h.VY  
current account 往來活期賬戶   :F6dXW  
current asset 流動資產   |H5GWZ O{^  
current liability 流動負債   V/\Y(Mx c  
current profit and loss 本期損益   & .1-6  
debit 借方   Q}\\0ajS)  
debt 債務   Q;>Yk_(S  
debtor 債務人   T.z ef oZ  
deed 契據   Ppl :_O f  
deferred assets 遞延資產   w
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deferred liabilities 遞延負債   _(m455HZ  
delivery 交貨   $'>iNMtK{p  
delivery expense 送貨費   99:.j=  
delivery order 出貨單   r<(UN@T}  
demand draft 即期匯票   cyd&bxPgj+  
demand note 即期票據   ddl]! ^IK  
demurrage charge 延期費   qF(i1#  
deposit 存款   =pmG.>Si  
deposit slip 存款單   !.#g  
depreciation 折舊   E|-5=!]fX  
direct cost 直接成本   sF :pwI5^  
direct labour 直接人工   `x?_yogPM  
director 董事   I_Lm[  
discount 折扣   &m36h`tM  
discount on purchase 進貨折扣   ,if~%'9j  
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