[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。   aa%&&  
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acceptance 承兌   nEcd+7(  
account 賬戶   15T[J%7
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accountant 會計員   v[DbhIXU  
accounting 會計   p't:bR  
accounting system 會計制度   q;0&idYC  
accounts payable 應付賬款   :`^3MMLO  
accounts receivable 應收賬款   1 u_2 4  
accumulated profits 累積利益   x`6^+>y^  
adjusting entry ?#123;整記錄   C 3XZD4.2  
adjustment ?#123;整   ig_<kj;Vd  
administration expense 管理費用   X<}o> 6|d  
advances 預付   6?.pKFBZ  
advertising expense 廣告費   q(tGbhQ  
agency 代理   aGk%I  
agent 代理人   tvH\iS#V  
agreement 契約   SP?U@w%}  
allotments 分配數   z>p`!-'ID  
allowance 津貼   eG
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amalgamation 合併   zvb}p  
amortization 攤銷   j5h 6u,^:  
amortized cost 應攤成本   o),6o
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annuities 年金   CndgfOF  
applied cost 已分配成本   5-WRv;  
applied expense 已分配費用   
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applied manufacturing expense 己分配製造費用   b801OF  
apportioned charge 攤派費用   "3i80R\w`F  
appreciation 漲價   11y.z^  
article of association 公司章程   6^IqSN
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assessment 課稅  
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assets 資產   1.95 ^8  
attorney fee 律師費   hN_f h J  
audit 審計   4,F

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auditor 審計員   >AzWM .r  
average 平均數   vG<pc_ak
 
average cost 平均成本   Ds%&Mi  
bad debt 壞賬   _:Jp* z  
balance 餘額   ?X#/1X%u:  
balance sheet 資產負債表  
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bank account 銀行賬戶   ]dbSa1?  
bank balance 銀行結存   :EmQ_?(^  
bank charge 銀行手續費   ){  
bank deposit 銀行存款   p;u 1{  
bank discount 銀行貼現   Z 5)_B,E:X  
bank draft 銀行匯票   :IVk_[s  
bank loan 銀行借款   $#!UGY  
bank overdraft 銀行透支   Ed^uA+D  
bankers acceptance 銀行承兌   \S iHrr5  
bankruptcy 破產   bH\C5zt6(  
bearer 持票人   EwD3d0udL  
beneficiary 受益人   lTr*'fX  
bequest 遺產   bKuj po6  
bill 票據   %nmY:}um  
bill of exchange 匯票   _))I.c=v  
bill of lading 提單   GT'7,+<?N  
bills discounted 貼現票據   )v52y8G-p  
bills payable 應付票據   pFJQ7Jlx  
bills receivable 應收票據   K/2.1o;9  
board of directors 董事會   @ 2!C^}d3F  
bonds 債券   %/y`<l Jz(  
bonus 紅利   Zgg'9E  
book value 賬面價值   R>d@tr  
bookkeeper 簿記員   .B'UQ|NR  
bookkeeping 簿記   7k]RO  
branch office general ledger 支店往來賬戶   V@v1a@=W  
broker 經紀人   f{igW?Ho  
brought down 接前   {eEC:[  
brought forward 接上頁   -*|:v67C&  
budget 預算   3T|Y}  
by-product 副產品   ^KkRF" :  
by-product sales 副產品銷售   }U%^3r-  
capital 股本   )_77>f
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capital income 資本收益   l@N;sI<O-  
capital outlay 資本支出   79SqYe=&uy  
capital stock 股本   nw0L1TP/J  
capital stock certificate 股票   U~*c#U"bh  
carried down 移後   hI
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carried forward 移下頁   Xb]=:x(  
cash 現金   Bf5 &}2u  
cash account 現金賬戶   gwSN>oj &  
cash in bank 存銀行現金   20UqJM8Ot  
cash on delivery 交貨收款   #M5_em4kN  
cash on hand 庫存現金   )
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cash payment 現金支付   [dj5$l|  
cash purchase 現購   s) Cpi  
cash sale 現沽   kDzj%sm!  
cashier 出?#123;員   xMDrE?  
cashiers check 本票   'lhP!E_)q  
certificate of deposit 存款單折   / l".}S  
certificate of indebtedness 借據   4K9Rpm  
certified check 保付支票   B(j02<-  
certified public accountant 會計師   FXx.$W  
charges 費用   {ITv&5?>  
charge for remittances 匯水手續費   {r={#mO;p  
charter 營業執照   Ag0]U  
chartered accountant 會計師   9W*.lf  
chattles 動產   OlMBMUR:  
check 支票   [N)#/6j  
che stub 支票存根   gbm0H-A:*  
closed account 己結清賬戶   |9>*$Fe"  
closing 結算   dG&2,n'f  
closing entries 結賬紀錄    5kcJ  
closing stock 期末存貨   8>UKIdp  
closing the book 結賬   R? O-x9  
columnar journal 多欄日記賬   TH |?X0b  
combination 聯合   zKLn!b#>  
commission 佣金   -$U@By<SJ  
commodity 商品   K7IyCcdB  
common stock 普通股   T yU&QXb  
company 公司   2~f6~\4GL+  
compensation 賠償   $ye^uu; Z  
compound interest 複利   4d!S#zx  
consignee 承銷人   ~&1KrUu&  
consignment 寄銷   ,I]7g4~  
consignor 寄銷人   [#p&D~Du&  
consolidated balance sheet 合併資產負債表   n`]l^qE  
consolidated profit and loss account 合併損益表   Fb
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consolidation 合併   B4Q79gEh=  
construction cost 營建成本   bA9CO\Pp`  
construction revenue 營建收入   osl=[pm  
contract 合同   MDk*j,5V  
control account 統制賬戶   Hk,lX
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copyright 版權   TWUUvj`.  
corporation 公司   2s 7mI'  
cost 成本   wG+=}1X  
cost accounting 成本會計   !g8*r"[UJ  
cost of labour 勞工成本   J'W}7r  
cost of production 生產成本   Yi 6Nw+$  
cost of manufacture 製造成本   yVaUt_Zi  
cost of sales 銷貨成本   :/B:FY=  
cost price 成本價格   Y;} 2'"  
credit 貸方   N[pZIH5ho=  
credit note 收款通知單   F) ?
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creditor 債權人   L[rpb.'FG  
crossed check 橫線支票   Ls]@icH0  
current account 往來活期賬戶   ~;[&K%n  
current asset 流動資產   8x9Rm  
current liability 流動負債   !#?8BwnaZ  
current profit and loss 本期損益   lWbZ=x_0  
debit 借方   ?w*yW;V`  
debt 債務   wxj>W[V  
debtor 債務人   r@iASITX  
deed 契據   \<ZLoy_  
deferred assets 遞延資產   /}=a{J  
deferred liabilities 遞延負債   `)$`-Pw*  
delivery 交貨   L1 wZU,o  
delivery expense 送貨費   2
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delivery order 出貨單   bp#fyG "  
demand draft 即期匯票   ~AQ>g#|%  
demand note 即期票據   [(|^O>k8c  
demurrage charge 延期費   SG:bM7*1'  
deposit 存款   ;UrK{>B  
deposit slip 存款單   i}B;+0<drx  
depreciation 折舊   r0\?WoF2C  
direct cost 直接成本   O+_N!/  
direct labour 直接人工   <c+K3P'3?  
director 董事   G+VD8]!K1  
discount 折扣   gz;&
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discount on purchase 進貨折扣   4O(@'#LLz  
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