[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。   ShSh/0   
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acceptance 承兌   2;kab^iv'  
account 賬戶   m6IZGl7%  
accountant 會計員   ]k,fEn(  
accounting 會計   q<;9!2py  
accounting system 會計制度   9_TZ;e  
accounts payable 應付賬款   IE,g  
accounts receivable 應收賬款   ;9prsvf  
accumulated profits 累積利益   pwu5Fxn)  
adjusting entry ?#123;整記錄   -iJ[9O  
adjustment ?#123;整   1) @Wcc.  
administration expense 管理費用   Y %<B,3  
advances 預付   Ebq5P$  
advertising expense 廣告費   }4bwLO  
agency 代理   S++}kR);  
agent 代理人   3$y]#
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agreement 契約   L8ZCGW\Rr  
allotments 分配數   {AcKBib  
allowance 津貼   HVk3F|]V  
amalgamation 合併   KUly"B  
amortization 攤銷   F*]AjD-  
amortized cost 應攤成本   0<^K0>lm p  
annuities 年金   }>h?W1  
applied cost 已分配成本   u' r;-|7  
applied expense 已分配費用   SJy?
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applied manufacturing expense 己分配製造費用   NghQ#c  
apportioned charge 攤派費用   Ke\?;1+  
appreciation 漲價   @<w$QD  
article of association 公司章程   o>W}1_  
assessment 課稅   WOg_Pn9HI  
assets 資產   ^ qE4:|e  
attorney fee 律師費   QU4
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audit 審計   9V P|a-  
auditor 審計員   KIuYWr7&  
average 平均數   O:u^jcXA  
average cost 平均成本   0?sIod  
bad debt 壞賬   ;JAe=wt^'I  
balance 餘額   0|NbU  
balance sheet 資產負債表   >j
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bank account 銀行賬戶   v#nFPB=z  
bank balance 銀行結存   no; Yu  
bank charge 銀行手續費   #b{otc)  
bank deposit 銀行存款   m=opY~&h  
bank discount 銀行貼現   Tl25t^Y  
bank draft 銀行匯票   5g/WQo\  
bank loan 銀行借款   y`\/eX  
bank overdraft 銀行透支   nJLr]`_  
bankers acceptance 銀行承兌   S'?XI@t[  
bankruptcy 破產   Fmsg*s7w  
bearer 持票人   F1/f:<}  
beneficiary 受益人   4>, <b1Y  
bequest 遺產   d;'@4NX5+  
bill 票據   Fl|u0SY  
bill of exchange 匯票   (zTr/  
bill of lading 提單   mX"z$  
bills discounted 貼現票據   v3~,1)#aI  
bills payable 應付票據   h~F uuL  
bills receivable 應收票據   IG#=}q
  
board of directors 董事會    -EITz  
bonds 債券   8LiRZ"  
bonus 紅利   N;s
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book value 賬面價值   /n:s9eq  
bookkeeper 簿記員   f\|33)k  
bookkeeping 簿記   D* Vr)J  
branch office general ledger 支店往來賬戶   o'yR^`  
broker 經紀人   u/k#b2BqL  
brought down 接前   I5 [r-r  
brought forward 接上頁   G\Sd!'?p  
budget 預算   iv5
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by-product 副產品   <H#D/?n5  
by-product sales 副產品銷售   VQLo vt"  
capital 股本   N|Rlb5\  
capital income 資本收益   ;9;.!4g/T  
capital outlay 資本支出  
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capital stock 股本    5+VdZ'@  
capital stock certificate 股票   kQ4%J,7e4  
carried down 移後   fzw6VGTf  
carried forward 移下頁   v[HxO?x^  
cash 現金   #Dy;x\a  
cash account 現金賬戶   OlV>zam  
cash in bank 存銀行現金   d5bj$oH  
cash on delivery 交貨收款   m;[z)-&"  
cash on hand 庫存現金   ~L4"t_-  
cash payment 現金支付   F\>`j  
cash purchase 現購   lW7kBCsz#  
cash sale 現沽   g#Yqw  
cashier 出?#123;員   lOZ.{0{f,  
cashiers check 本票   #%+IU  
certificate of deposit 存款單折   8xL-j2w  
certificate of indebtedness 借據   o5zth^p[  
certified check 保付支票   s$`evX7D  
certified public accountant 會計師   yqCy`TK8  
charges 費用   uOZ+9x(  
charge for remittances 匯水手續費   M*0&3Y Z  
charter 營業執照   .F%!zaVIu  
chartered accountant 會計師   e6{/e +/R  
chattles 動產   >5]Xl*{H)  
check 支票   I ][8[UZ  
che stub 支票存根   !fz`O>-mZ  
closed account 己結清賬戶   (&X"~:nm2  
closing 結算   ZXr]V'Q?  
closing entries 結賬紀錄   @NX^__sa  
closing stock 期末存貨   [[TB.'k  
closing the book 結賬   Sgr<z d'b  
columnar journal 多欄日記賬   pk"JcUzR  
combination 聯合   qf7.Sh  
commission 佣金   .R:eN&Y8y  
commodity 商品   m#8KCZS  
common stock 普通股   S;*,V|#QD  
company 公司   {feS-.Khv  
compensation 賠償   c*6o{x}K  
compound interest 複利   ZwG+rTW  
consignee 承銷人   HlV3rYh  
consignment 寄銷   ?J)%.~!  
consignor 寄銷人   Ya=QN<  
consolidated balance sheet 合併資產負債表   + n)(\k{
 
consolidated profit and loss account 合併損益表   cL=P((<K?  
consolidation 合併   0aGfz=V&  
construction cost 營建成本   z.[L1AGa|s  
construction revenue 營建收入   5%G+
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contract 合同  
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control account 統制賬戶   4N#0w]_,>Y  
copyright 版權   {4:En;  
corporation 公司   @W^g(I(w  
cost 成本   V <k_Q@K  
cost accounting 成本會計   ]kc_wFT<  
cost of labour 勞工成本   i*2z7MY  
cost of production 生產成本   v[lytX4)  
cost of manufacture 製造成本   L@G)K  
cost of sales 銷貨成本   Jr1^qY`0+  
cost price 成本價格   mM}|x~\R  
credit 貸方   \ iP[iE=  
credit note 收款通知單   RRq*CLj  
creditor 債權人   %/UQ0d~b  
crossed check 橫線支票   /=Xen mmS  
current account 往來活期賬戶   iUl{_vb  
current asset 流動資產   -=g`7^qa>  
current liability 流動負債   Jl5<9x  
current profit and loss 本期損益   2c+q~8Jv  
debit 借方    W#??fae  
debt 債務   %\-+SeC  
debtor 債務人   5^%^8o  
deed 契據   -"a])- j  
deferred assets 遞延資產   bfa5X<8  
deferred liabilities 遞延負債   [ BN2c  
delivery 交貨   ]Q,RVEtKp  
delivery expense 送貨費   8YYY *>  
delivery order 出貨單   2TAy'BB;)  
demand draft 即期匯票   9jvg[H  
demand note 即期票據   zpa'G1v  
demurrage charge 延期費   0@xuxm/i  
deposit 存款   ,lN!XP{M6w  
deposit slip 存款單   8
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depreciation 折舊   /CZOO)n  
direct cost 直接成本   W<9GwMU  
direct labour 直接人工   }]?RngTt  
director 董事   S>H W`   
discount 折扣   j*6!7u.,K  
discount on purchase 進貨折扣   )3u[btm  
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