[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。   0{-q#/  
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acceptance 承兌   )MTO
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account 賬戶   %| Lfuz*  
accountant 會計員   sdw(R#GE  
accounting 會計   9V*qQS5<p  
accounting system 會計制度   m^;f(IK5  
accounts payable 應付賬款   "oO%`:pb  
accounts receivable 應收賬款   j/?kL{B  
accumulated profits 累積利益   g{&ui.ml&  
adjusting entry ?#123;整記錄   gV_}
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adjustment ?#123;整   0oIe>r  
administration expense 管理費用   <h *4Q  
advances 預付   o0KL5].  
advertising expense 廣告費   O3kA;[f;  
agency 代理   O6^]=/wd  
agent 代理人   BLD gt~h#  
agreement 契約   A6(/;+n  
allotments 分配數   7J<5f)  
allowance 津貼   -e:`|(Mo  
amalgamation 合併   iGB}Il)  
amortization 攤銷   $1`2kM5  
amortized cost 應攤成本   '/s)%bc  
annuities 年金   1yu4emye4  
applied cost 已分配成本   ;uP:"k  
applied expense 已分配費用   P-"y3 ZE=  
applied manufacturing expense 己分配製造費用   ^k9I(f^c-_  
apportioned charge 攤派費用   p0vVkdd  
appreciation 漲價   YNi.SXH  
article of association 公司章程  
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assessment 課稅   $6SW;d+>n  
assets 資產   8bld3p"^  
attorney fee 律師費   I b5rqU\  
audit 審計   @~a%/GQ#n*  
auditor 審計員   gRcQt:  
average 平均數   ~Z'?LV<t  
average cost 平均成本   )+9Uoe~6  
bad debt 壞賬   h@ryy\9  
balance 餘額   Z(CkZll  
balance sheet 資產負債表   f) L  
bank account 銀行賬戶   )lDD\J7  
bank balance 銀行結存   {"KMs[M  
bank charge 銀行手續費   _X x/(.O  
bank deposit 銀行存款   13x p_j  
bank discount 銀行貼現   e+fN6v5pU  
bank draft 銀行匯票   7 B66]3v  
bank loan 銀行借款   X!EP$!  
bank overdraft 銀行透支   lL0APT;  
bankers acceptance 銀行承兌   5`p.#  
bankruptcy 破產   GnJt0{  
bearer 持票人   4BpZJ~(p  
beneficiary 受益人   - 1gVeT&  
bequest 遺產   uQKT  
bill 票據   63IM]J  
bill of exchange 匯票   Pa:|_IXA  
bill of lading 提單   {E|$8)58i  
bills discounted 貼現票據   ^} >w<'0  
bills payable 應付票據   5\VWCI  
bills receivable 應收票據   iDqoa\  
board of directors 董事會   [ub e6  
bonds 債券   !R`
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bonus 紅利   l+0oS'`V*L  
book value 賬面價值   =[7Av>  
bookkeeper 簿記員   &wDs6xq  
bookkeeping 簿記   X%x*
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branch office general ledger 支店往來賬戶   H3-hcx54T  
broker 經紀人    N4TV  
brought down 接前   G$('-3@i`w  
brought forward 接上頁   xr^LFn)  
budget 預算   SNk=b6 `9  
by-product 副產品   }W^A*]X  
by-product sales 副產品銷售   !0<,@v"  
capital 股本   +]{G@pn  
capital income 資本收益   <t!W5q  
capital outlay 資本支出   M x"\5i  
capital stock 股本   tw)mep wB  
capital stock certificate 股票   W: z;|FF  
carried down 移後   '[%j@PlCX  
carried forward 移下頁   Y"$xX8o
  
cash 現金   dft!lBN  
cash account 現金賬戶   !&@615Vtw  
cash in bank 存銀行現金   ":N9(}9  
cash on delivery 交貨收款   >9Vn.S  
cash on hand 庫存現金   <<O$ G7c  
cash payment 現金支付   r
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cash purchase 現購   <b*DQ:N  
cash sale 現沽   )NT*bLRPQ  
cashier 出?#123;員   B^}yo65I  
cashiers check 本票   Pr C{'XDlU  
certificate of deposit 存款單折   XW92gI<O  
certificate of indebtedness 借據   =:U`k0rn!  
certified check 保付支票   lq7E4r  
certified public accountant 會計師   2y1Sne=<Kb  
charges 費用   k4z
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charge for remittances 匯水手續費   {?7Uj  
charter 營業執照   -yNlyHv9  
chartered accountant 會計師   Qn2&nD%zi  
chattles 動產   %iqD5x$OA  
check 支票   86a\+Kz%%L  
che stub 支票存根   ba9?(+i$h  
closed account 己結清賬戶   XL/u#EA0<  
closing 結算   sV*H`N')S  
closing entries 結賬紀錄   4s oJ.j8  
closing stock 期末存貨   E=O\0!F|b  
closing the book 結賬   [()koU#w.  
columnar journal 多欄日記賬   7F.4Ga;  
combination 聯合   &5!8F(7  
commission 佣金   |;{6&S  
commodity 商品   o^wqFX(Y  
common stock 普通股   ~)M~EX&pK  
company 公司   :[d9tm  
compensation 賠償   b|(:[nB  
compound interest 複利   8H`[*|{'  
consignee 承銷人   ]hV*r@d  
consignment 寄銷   jSaU?ac  
consignor 寄銷人   RT8 ?7xFc  
consolidated balance sheet 合併資產負債表   AbOf6%Env  
consolidated profit and loss account 合併損益表   Gav$HLx  
consolidation 合併   AQ^u  
construction cost 營建成本    0
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construction revenue 營建收入   Vi|#@tC'  
contract 合同   ?Z}
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control account 統制賬戶   (**oRwr%  
copyright 版權   ]e V8b*d6  
corporation 公司   %@Jsal'  
cost 成本   1{.9uw"2S  
cost accounting 成本會計   ]/{)bpu  
cost of labour 勞工成本   2B`JGFcdcB  
cost of production 生產成本   cidP|ie^  
cost of manufacture 製造成本   I( Mm?9F  
cost of sales 銷貨成本   $<OD31T  
cost price 成本價格   V28M lP  
credit 貸方   Pc]HP  
credit note 收款通知單   1x
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creditor 債權人   5~S5F3  
crossed check 橫線支票   -tU'yKhn  
current account 往來活期賬戶   9jGu}Vo  
current asset 流動資產   8x
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current liability 流動負債   @'|~v<<WZ  
current profit and loss 本期損益   bhs _9ivw  
debit 借方   J9 I:Q<;  
debt 債務   U
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debtor 債務人   A?0Nm{O;3v  
deed 契據   #s9aI_  
deferred assets 遞延資產   f,Ghb~y  
deferred liabilities 遞延負債   K.yb ^dg5  
delivery 交貨   Kf
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delivery expense 送貨費   h>bx}$q  
delivery order 出貨單   o;RI*I  
demand draft 即期匯票   ,tRj4mx  
demand note 即期票據   YHl;flv  
demurrage charge 延期費   o,wUc"CE  
deposit 存款   \^1E4C\":  
deposit slip 存款單   Zgb!E]V[
 
depreciation 折舊   'we>q@  
direct cost 直接成本   nT)vNWT=  
direct labour 直接人工   8JUwf  
director 董事   (Awm9|.{+  
discount 折扣   wS3'?PRX  
discount on purchase 進貨折扣   3 8`<:{^Y  
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