[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。   PH.v3 3K  
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acceptance 承兌   e6Y0
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account 賬戶   t)h3GM  
accountant 會計員   qI9 BAs1~}  
accounting 會計   N{0 D<"  
accounting system 會計制度   %Ok.XBS)  
accounts payable 應付賬款   va\cE*,@ns  
accounts receivable 應收賬款   e!#:h4I  
accumulated profits 累積利益   hE${eJQ| U  
adjusting entry ?#123;整記錄   #"l=Lv  
adjustment ?#123;整   t"Rn#V\c."  
administration expense 管理費用   Wp $\>  
advances 預付   ?uQpt(  
advertising expense 廣告費   :v`o="  
agency 代理   umk[\}Ip+P  
agent 代理人   .vg
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agreement 契約   Flsf5 Tr0  
allotments 分配數   ^)WGc/  
allowance 津貼   wbTw\b=  
amalgamation 合併   TD'1L:mv  
amortization 攤銷   Em;zi.Y+V  
amortized cost 應攤成本   LvS`  
annuities 年金   ynhH5P|6,  
applied cost 已分配成本   Pg7/g=Va  
applied expense 已分配費用   Q =Z-vTD+  
applied manufacturing expense 己分配製造費用   Y&nY]VV  
apportioned charge 攤派費用   Wuk
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appreciation 漲價   y7JJ[:~~  
article of association 公司章程   ^+88z>  
assessment 課稅   {.v+ iSM  
assets 資產   sHNt>5p  
attorney fee 律師費   6v-h!1p{u  
audit 審計   [1Rs~T"  
auditor 審計員   ]'Bz%[C)  
average 平均數   lq7
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average cost 平均成本   sNWj+T  
bad debt 壞賬   0=NB[eG  
balance 餘額   k
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balance sheet 資產負債表   n=`UhC  
bank account 銀行賬戶   b$hQB090  
bank balance 銀行結存    o4xZaF4+  
bank charge 銀行手續費   EyhQjsaT  
bank deposit 銀行存款   72aj4k]^  
bank discount 銀行貼現   xGjEEBL  
bank draft 銀行匯票   w;XXjT  
bank loan 銀行借款   MOXDR  
bank overdraft 銀行透支   x@yF|8  
bankers acceptance 銀行承兌   I/c* ?  
bankruptcy 破產   {B34^H:  
bearer 持票人   ZDlMk
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beneficiary 受益人   rxO|k0x^C  
bequest 遺產   DF<_
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bill 票據   b1-JnEc  
bill of exchange 匯票   w1[F]|  
bill of lading 提單   >Py=H+d!j  
bills discounted 貼現票據   !I@"+oY<  
bills payable 應付票據   *g7dB2{  
bills receivable 應收票據   ."dmL=  
board of directors 董事會   M*nfWQ a  
bonds 債券   mDtD7FzJ  
bonus 紅利   VgOj#Z?K  
book value 賬面價值   e(sQgtM6  
bookkeeper 簿記員   tR1 kn&w  
bookkeeping 簿記   ACs?
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branch office general ledger 支店往來賬戶   .hUndg  
broker 經紀人   P7Kp*He)  
brought down 接前   K*>lq|iu  
brought forward 接上頁   99vm7"5hQ  
budget 預算   !9B)/Xi  
by-product 副產品   -[Q%Vv!8  
by-product sales 副產品銷售   aB.`'d)V  
capital 股本   S7@.s`_{w  
capital income 資本收益   V1M oW;&  
capital outlay 資本支出   .Gw;]s3  
capital stock 股本   .Um.dXBYU  
capital stock certificate 股票   1qtu,yIf  
carried down 移後   u9J;OsnHK  
carried forward 移下頁   +c?1\{
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cash 現金   t\X5B]EZ  
cash account 現金賬戶   L9(fa+$+#  
cash in bank 存銀行現金   A~u-Iv(U  
cash on delivery 交貨收款   d n3sh<  
cash on hand 庫存現金   !h4L_D0  
cash payment 現金支付   !>+YEZ"  
cash purchase 現購   ?J|~G{yH  
cash sale 現沽   =JY9K0S~  
cashier 出?#123;員   ex1bjM7  
cashiers check 本票   ?J io9Zr  
certificate of deposit 存款單折   UT%^!@u  
certificate of indebtedness 借據   h5>JBLawQP  
certified check 保付支票   pPUKx=d  
certified public accountant 會計師   &^92z:?  
charges 費用   6p])2]N>p  
charge for remittances 匯水手續費   hT]\*},  
charter 營業執照   N^H~VG&D(  
chartered accountant 會計師   CNQ>J`4  
chattles 動產   3+rud9T  
check 支票   X2v|O3>/N  
che stub 支票存根   L'M'I0"/  
closed account 己結清賬戶   `L/\F,  
closing 結算   rfku]A$  
closing entries 結賬紀錄   jNBvy1  
closing stock 期末存貨   Mt"j<
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closing the book 結賬   hKj"Lb9 ]  
columnar journal 多欄日記賬   ,SNN[a  
combination 聯合   eJlTCXeZ|  
commission 佣金   ED[`Y.;  
commodity 商品   e4ym6q<6!  
common stock 普通股   \L Gj]mb1  
company 公司   :_X9x{  
compensation 賠償   CvS}U%  
compound interest 複利   fO|oV0Rw  
consignee 承銷人   0rP`BK|  
consignment 寄銷   HG{r\jh
 
consignor 寄銷人   80DcM9^t8  
consolidated balance sheet 合併資產負債表   3=SIIMp7=  
consolidated profit and loss account 合併損益表   :+: vBrJm  
consolidation 合併   )2~Iqzc4  
construction cost 營建成本   9)}Nx>K  
construction revenue 營建收入   (pJ-_w'G  
contract 合同   FwKT_XkY  
control account 統制賬戶   '[g@A>xDvW  
copyright 版權   ?B7n,!&~  
corporation 公司   kwF4I )6  
cost 成本   V~([{
 
cost accounting 成本會計   _\uyS',  
cost of labour 勞工成本   EFSln*|  
cost of production 生產成本   H=,0p  
cost of manufacture 製造成本   LX5, _`B  
cost of sales 銷貨成本   I@ "%iYL  
cost price 成本價格   2B
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credit 貸方   :!Ea.v  
credit note 收款通知單   K)=<hL  
creditor 債權人   T$
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crossed check 橫線支票   W(.q.Sx>  
current account 往來活期賬戶   a$-:F$z  
current asset 流動資產   6d4)7PL  
current liability 流動負債   W{'RR.
  
current profit and loss 本期損益   `0'Bg2'  
debit 借方   bLSXQStB  
debt 債務   !A@Ft}
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debtor 債務人   @'XxMO[Z!<  
deed 契據   C 0@tMB7  
deferred assets 遞延資產   <e)5$Aj  
deferred liabilities 遞延負債   Ni bOtIZ  
delivery 交貨   nZ7FG  
delivery expense 送貨費   JzI/kH~  
delivery order 出貨單   ;]/>n:[E  
demand draft 即期匯票   SY&)?~C  
demand note 即期票據   lyZ[tPS  
demurrage charge 延期費   1FC' iGI  
deposit 存款   TX/Ng+v S  
deposit slip 存款單   GO3F[l  
depreciation 折舊   X=_`$ 0  
direct cost 直接成本   [(Jj@HlP6T  
direct labour 直接人工   E6 glR  
director 董事   ZoFQJJK56B  
discount 折扣   x|3f$ =b  
discount on purchase 進貨折扣   )3 C~kmN7  
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