[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。   vdigw.=z  
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acceptance 承兌   B4*uS (  
account 賬戶   3 2"f'{  
accountant 會計員   kek/C`7  
accounting 會計   }$[@*  
accounting system 會計制度   Ta$55K0  
accounts payable 應付賬款   N)PkE>%X  
accounts receivable 應收賬款   XpYd
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accumulated profits 累積利益   <Mu T7x-  
adjusting entry ?#123;整記錄   KyQTrl.qdl  
adjustment ?#123;整   i6$HwRZm#  
administration expense 管理費用   2%pU'D:  
advances 預付   KoA
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advertising expense 廣告費   0$0 215  
agency 代理   +43~4_Oj  
agent 代理人   vvs2:87zvJ  
agreement 契約   $j8 CF3d.6  
allotments 分配數   hk$I-  
allowance 津貼   a:OMI  
amalgamation 合併   q<Qjc  
amortization 攤銷   (5CgC<  
amortized cost 應攤成本   n 83Dt*O  
annuities 年金   y^[t3XA6Q  
applied cost 已分配成本   |KZX_4   
applied expense 已分配費用    ?!<Q8=  
applied manufacturing expense 己分配製造費用   MK1#^9Zr  
apportioned charge 攤派費用   L8H:,} 2  
appreciation 漲價   [qxU \OSC  
article of association 公司章程   ;<mcvm  
assessment 課稅   q[+h ~)  
assets 資產   Onh R`  
attorney fee 律師費   ,CN(;
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audit 審計   R4T@ ]l&W  
auditor 審計員   <lNNT6[/r  
average 平均數   'Z:wEt!  
average cost 平均成本   zbr^ulr  
bad debt 壞賬   gK(G1  
balance 餘額   !* KQ2#e  
balance sheet 資產負債表   54B`T/>R:E  
bank account 銀行賬戶   =CD.pw)B1
 
bank balance 銀行結存   J}+N\V~
 
bank charge 銀行手續費   Ekik_!aB  
bank deposit 銀行存款   Zy.A9Bh~  
bank discount 銀行貼現   )_OGt[_H  
bank draft 銀行匯票   }_F:]lI*R  
bank loan 銀行借款   >I<}:=  
bank overdraft 銀行透支   sdiWQv  
bankers acceptance 銀行承兌   'U*#71S  
bankruptcy 破產   =,C]d~  
bearer 持票人   Yyd]s\W  
beneficiary 受益人   :WsHP\r  
bequest 遺產   xB[W8gQ6fa  
bill 票據   Ke3~o
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bill of exchange 匯票   Ihr[44#  
bill of lading 提單   wnK6jMjkSf  
bills discounted 貼現票據   "FhC"}N  
bills payable 應付票據   %W$b2N{l  
bills receivable 應收票據   -T i<H9OV  
board of directors 董事會   ^Tj
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bonds 債券   isdNW l  
bonus 紅利   {0np  
book value 賬面價值   sDR Av%w  
bookkeeper 簿記員   $Ff6nc=  
bookkeeping 簿記   Nd_A8H,&B  
branch office general ledger 支店往來賬戶   Qx3eEt@X5]  
broker 經紀人   P;-.\VRu  
brought down 接前   Hz[1c4)'F  
brought forward 接上頁   k.2GIc:5  
budget 預算   )f8
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by-product 副產品   N$v_z>6Z  
by-product sales 副產品銷售   2{Dnfl'k  
capital 股本   :Ny[?jtc  
capital income 資本收益   F|y0q:U  
capital outlay 資本支出   nqx0#_K-E  
capital stock 股本   Mw"[2P
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capital stock certificate 股票   %Y0
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carried down 移後   q*,HN(&l?  
carried forward 移下頁   6uKth mr  
cash 現金   .qKfhHJ  
cash account 現金賬戶   e=p_qhBt  
cash in bank 存銀行現金   jcvq:i{  
cash on delivery 交貨收款   t#8QyN  
cash on hand 庫存現金   TQ:e! 32  
cash payment 現金支付   6d6Dk>(V  
cash purchase 現購   Cg%Owe/E?0  
cash sale 現沽   - US>].  
cashier 出?#123;員   Y:#B0FD,gC  
cashiers check 本票   nk_X_y  
certificate of deposit 存款單折   iOCs%J  
certificate of indebtedness 借據   !4gHv4v;  
certified check 保付支票   9o6[4Q}  
certified public accountant 會計師   9z{g3m70@  
charges 費用   Gd`7Tf) '  
charge for remittances 匯水手續費   SK& 1l`3  
charter 營業執照   5Ma."?rW   
chartered accountant 會計師   }
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chattles 動產   i%F2^R@!q/  
check 支票   M;'GnGFf  
che stub 支票存根   0u&x%c  
closed account 己結清賬戶   ` ~^My~f  
closing 結算   y`5 ?  
closing entries 結賬紀錄   &OE-+z  
closing stock 期末存貨   pDJN} XtjT  
closing the book 結賬   i `p1e5$  
columnar journal 多欄日記賬   BB9eQ: xO  
combination 聯合   6[RTL2&W  
commission 佣金   %K8YZc(&  
commodity 商品   $%!06w#u  
common stock 普通股   vXwMo4F*  
company 公司   #`=>Mza  
compensation 賠償   !FyO5`v  
compound interest 複利   {06ClI  
consignee 承銷人   ( xzruI5P  
consignment 寄銷   @jjxgd'%&  
consignor 寄銷人   8''1H<f
 
consolidated balance sheet 合併資產負債表   $bF+J8%D  
consolidated profit and loss account 合併損益表   CS*lk!C  
consolidation 合併   \o3s&{+y,  
construction cost 營建成本   Mae2L2vc  
construction revenue 營建收入   q[W@.[2y)  
contract 合同   GUM-|[~  
control account 統制賬戶   f\=,_AQ  
copyright 版權   {iq^CHAVK  
corporation 公司   !>!jLZ0  
cost 成本   ;14Q@yrZ0  
cost accounting 成本會計   ;"e55|d9I  
cost of labour 勞工成本   2XV|(  
cost of production 生產成本   z #|Auc0  
cost of manufacture 製造成本   $sb@*K}:4  
cost of sales 銷貨成本   >Wx9a"H^(  
cost price 成本價格   oa5L5Zr,A  
credit 貸方   Xt:j~cVA  
credit note 收款通知單   $AvaOI.l  
creditor 債權人    &z*4Uij  
crossed check 橫線支票   `('Up?  
current account 往來活期賬戶   53pfo:1'  
current asset 流動資產   ,1!Y!,xy  
current liability 流動負債   fpjFO&ML  
current profit and loss 本期損益   8'fF{C  
debit 借方   0R+p\Nc&1  
debt 債務   Dp#27Yzc  
debtor 債務人   [I'q"yRu]i  
deed 契據   1rue+GL  
deferred assets 遞延資產   0pB'^Q{  
deferred liabilities 遞延負債   <&B]p  
delivery 交貨   &`>dY /Y  
delivery expense 送貨費   +]yVSns 3  
delivery order 出貨單   5^l-3s?M  
demand draft 即期匯票   'cIFbjJ
 
demand note 即期票據   tBwPB#:W  
demurrage charge 延期費    n[v`F  
deposit 存款   ,m7Z w_.  
deposit slip 存款單   prIJjy-F  
depreciation 折舊   B=X_c5  
direct cost 直接成本   A]o3MoSt  
direct labour 直接人工   6"rS?>W/mO  
director 董事   fHI@' '0  
discount 折扣   673G6Nk  
discount on purchase 進貨折扣   UN^M.lqZX  
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