[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。   +WEO]q?K  
v_F?x!  
acceptance 承兌   'w$we6f  
account 賬戶   "e};?|y  
accountant 會計員   c$Nl-?W  
accounting 會計   P*^UU\x'4I  
accounting system 會計制度   GH)+yD[o  
accounts payable 應付賬款   1ZH8/1gWI  
accounts receivable 應收賬款   I:2jwAl  
accumulated profits 累積利益   0BwQ!B.  
adjusting entry ?#123;整記錄   P6
Z,ci17  
adjustment ?#123;整   UtW3KvJ#=  
administration expense 管理費用   sAAIyPJts  
advances 預付   o>k-~v7  
advertising expense 廣告費   [zt&8g  
agency 代理   Y?SJQhN6W  
agent 代理人   7&U+f:-w  
agreement 契約   cngPc]?N  
allotments 分配數   ha'm`LiX  
allowance 津貼   )t 7HioQ  
amalgamation 合併   2OOj8JS  
amortization 攤銷   a+Qj[pS  
amortized cost 應攤成本   HE.Dl7{  
annuities 年金   gYIYA"xN`  
applied cost 已分配成本   MhB=+S[@  
applied expense 已分配費用   i*rv_G|(Zj  
applied manufacturing expense 己分配製造費用   -Y,Ibq  
apportioned charge 攤派費用   Yy:sZJ  
appreciation 漲價   '`VO@a  
article of association 公司章程   T//+&Sk[  
assessment 課稅   "+"dALX{3K  
assets 資產   .cK  
attorney fee 律師費   
46JP1  
audit 審計   Z"&ODVP  
auditor 審計員   Xpz-@fqKdf  
average 平均數   % [F;TZt  
average cost 平均成本   X~VZ61vNu  
bad debt 壞賬   0 #; s{7k  
balance 餘額   _5 -"<  
balance sheet 資產負債表   *wl_8Sis}  
bank account 銀行賬戶   ep1Ajz.l  
bank balance 銀行結存   WED7]2>  
bank charge 銀行手續費   [9Hm][|Ph  
bank deposit 銀行存款   3JO:n6  
bank discount 銀行貼現   z>#$#:Z4  
bank draft 銀行匯票   Wl"fh_  
bank loan 銀行借款   "@bk$o=  
bank overdraft 銀行透支   'n`$c{N<tM  
bankers acceptance 銀行承兌   ,=yIfbFQ  
bankruptcy 破產   J\},o|WI  
bearer 持票人   6q7Y`%j
 
beneficiary 受益人   }{PtQc6RL!  
bequest 遺產   u"3cSuqy  
bill 票據   Hd}t=6  
bill of exchange 匯票   BU .G~ 0  
bill of lading 提單   h v+i{Z9!]  
bills discounted 貼現票據   \3UdC{~  
bills payable 應付票據   U}5KAi 9Z  
bills receivable 應收票據   Cf 8-%  
board of directors 董事會   6
/C  
bonds 債券   Yhdt8[ 2  
bonus 紅利   XX;%:?n  
book value 賬面價值   :~(^b;yhZ  
bookkeeper 簿記員   dz DssAHy  
bookkeeping 簿記   z>q_]U0  
branch office general ledger 支店往來賬戶   Tdp$laPO'  
broker 經紀人   SQRz8,sqkw  
brought down 接前   O~1p]j  
brought forward 接上頁   6H9]]Unju  
budget 預算   Eu}A{[^\  
by-product 副產品   ZuON@(  
by-product sales 副產品銷售   x@x@0k` A2  
capital 股本   p# I1l2nE  
capital income 資本收益   cE#Y,-f   
capital outlay 資本支出   ~~ w4854  
capital stock 股本   m)2U-3*iX  
capital stock certificate 股票   e1a%Rj~  
carried down 移後   aesFv)5DK  
carried forward 移下頁   uSbg*OA  
cash 現金   7~fl4*  
cash account 現金賬戶   AY]nc#zz  
cash in bank 存銀行現金   &}?e:PEy  
cash on delivery 交貨收款   11'Tt!  
cash on hand 庫存現金   'f!Jh<i  
cash payment 現金支付   6ns_4, e  
cash purchase 現購   sRG3 `>1  
cash sale 現沽   
M>#S z  
cashier 出?#123;員   1A *8Jnw  
cashiers check 本票   A`8If  
certificate of deposit 存款單折   D~,R@7  
certificate of indebtedness 借據   /267Q;d C)  
certified check 保付支票   ]].21  
certified public accountant 會計師   _E 8SX v  
charges 費用   7u(i4O& k  
charge for remittances 匯水手續費   1+#8} z:  
charter 營業執照   W>49,A,q  
chartered accountant 會計師   [HfFC3U  
chattles 動產   x]M1UBnMN  
check 支票   -"H9W:  
che stub 支票存根   b /ySt<  
closed account 己結清賬戶   h)8_sC  
closing 結算   Hs` '](  
closing entries 結賬紀錄   M>j)6?n`_  
closing stock 期末存貨   )}8%Gs4C  
closing the book 結賬   YWdvL3Bgk,  
columnar journal 多欄日記賬   R&p53n  
combination 聯合   .:/@<V+K  
commission 佣金   >aK&T"  
commodity 商品   |szfup~5es  
common stock 普通股   :'=C/AL  
company 公司   W525:h52{  
compensation 賠償   %Z|*!A+wN5  
compound interest 複利   CaMG$X&O  
consignee 承銷人   bHNaaif}P  
consignment 寄銷   PGDlSB^O  
consignor 寄銷人   IU}`5+:m  
consolidated balance sheet 合併資產負債表   [%y D,8  
consolidated profit and loss account 合併損益表   G_@H:4$3  
consolidation 合併   bx>D  
construction cost 營建成本   .nJGxz+X"  
construction revenue 營建收入   >XN&QVE  
contract 合同   YVi]f2F%  
control account 統制賬戶   :Vc9||k  
copyright 版權   dX*PR3I-3  
corporation 公司   'UKB
pm/  
cost 成本   *,u{~(thR  
cost accounting 成本會計   gB#t"s)  
cost of labour 勞工成本   .u&g2Y  
cost of production 生產成本   g=wnly  
cost of manufacture 製造成本   Wj0([n  
cost of sales 銷貨成本   Qpc>5p![3  
cost price 成本價格   mvxvX!t  
credit 貸方   HV?@MBM
 
credit note 收款通知單   ]MyWB<9M  
creditor 債權人   3yDvr*8-@  
crossed check 橫線支票   d!cx%[  
current account 往來活期賬戶   a>6p])Wh  
current asset 流動資產   QQJcvaQ  
current liability 流動負債   <ZLs+|1  
current profit and loss 本期損益   $oz ZFvJF  
debit 借方   1?;s!6=  
debt 債務   cD]t%`*  
debtor 債務人   ZZUCwczI  
deed 契據   tQ"PCm  
deferred assets 遞延資產   MLl:)W*  
deferred liabilities 遞延負債   y)2]:nD`B  
delivery 交貨   mb/Y  
delivery expense 送貨費   .+.Pc_fv  
delivery order 出貨單   H4U;~)i  
demand draft 即期匯票   ` $}[np|  
demand note 即期票據   !#QD;,SE+  
demurrage charge 延期費   rBaK$Ut  
deposit 存款   ev`p!p  
deposit slip 存款單   %rkUy?=vu  
depreciation 折舊   3't?%$'5  
direct cost 直接成本   ;,D7VxWhY  
direct labour 直接人工   ufmFeeg  
director 董事   6xwC1V?:0t  
discount 折扣   ]GJskBm  
discount on purchase 進貨折扣   };
|'8'5  
   Rh39x-`Z