[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。   SUo^c1)G  
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acceptance 承兌   ~X[S<Gi#  
account 賬戶   3^'#
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accountant 會計員   |O%:P}6c  
accounting 會計   :"y0oCu7`W  
accounting system 會計制度   G1p43  
accounts payable 應付賬款   v<%]XHN  
accounts receivable 應收賬款   h1E 
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accumulated profits 累積利益   \!m!ibr  
adjusting entry ?#123;整記錄   df!+T0  
adjustment ?#123;整   7<fL[2-  
administration expense 管理費用   l~ 4_s/  
advances 預付    JUmw$u  
advertising expense 廣告費   8~}s 3j4  
agency 代理   ~.iA`${y%  
agent 代理人   BQE{  
agreement 契約   9N<*S'Z  
allotments 分配數   6xyY+  
allowance 津貼   HUK"OH  
amalgamation 合併   OA!R5sOz"  
amortization 攤銷   tx gvVQ  
amortized cost 應攤成本   ~@[(U!G  
annuities 年金   l&vm[3  
applied cost 已分配成本   (/('n Y  
applied expense 已分配費用   U2VV[e)Z!  
applied manufacturing expense 己分配製造費用   bx;yHIRb  
apportioned charge 攤派費用   4n#YDZ  
appreciation 漲價   T4Xtu
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article of association 公司章程   Ri9Kr  
assessment 課稅   {(_B  
assets 資產   sbs[= LW4  
attorney fee 律師費   Lf[G>0t&n  
audit 審計   bkxk i@t  
auditor 審計員   +SO2M|ru&  
average 平均數   %3ou^mcj  
average cost 平均成本   0`V3s]%iu  
bad debt 壞賬   D!c1;IHZ  
balance 餘額    {VS''Lv  
balance sheet 資產負債表   f2`P8$U)R  
bank account 銀行賬戶   qPL^zM+  
bank balance 銀行結存   ~?2rGE  
bank charge 銀行手續費   xX[?L9RGz  
bank deposit 銀行存款   KuIBYaK, g  
bank discount 銀行貼現   Pb bXi  
bank draft 銀行匯票   )3BR[*u
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bank loan 銀行借款   GU:r vS!  
bank overdraft 銀行透支   y;zt_O/  
bankers acceptance 銀行承兌   ~8XX3+]z:X  
bankruptcy 破產   )>-77\  
bearer 持票人   t |go5DXz4  
beneficiary 受益人   %~][?Y ><  
bequest 遺產   Y')O>C0~  
bill 票據   JmnBq<&,0  
bill of exchange 匯票   C}n[?R  
bill of lading 提單   6F@zCv"w  
bills discounted 貼現票據   pESB Il  
bills payable 應付票據   aQ32p4C  
bills receivable 應收票據   T@%;0Ro~  
board of directors 董事會   GS$ZvO  
bonds 債券   V?U%C%C|e  
bonus 紅利   M(_^'3u  
book value 賬面價值   .jvSAV5B  
bookkeeper 簿記員   Uuwq7oFub  
bookkeeping 簿記   9@$tiDV  
branch office general ledger 支店往來賬戶   @SKO~?7T  
broker 經紀人   |WD,\=J2  
brought down 接前   t-.2+6"\  
brought forward 接上頁   *i=?0M4S  
budget 預算   "z^BKb5  
by-product 副產品   ,[Dh2fPM,  
by-product sales 副產品銷售   %GVEY  
capital 股本   ipx@pNW;"  
capital income 資本收益   cmwzKu%  
capital outlay 資本支出   4RK.Il*d  
capital stock 股本   #)W8.  
capital stock certificate 股票   2neF<H?^o  
carried down 移後   fo/ D3  
carried forward 移下頁   +O;OSZ  
cash 現金   -&qRo0^3
 
cash account 現金賬戶   k
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cash in bank 存銀行現金   Paae-EmC  
cash on delivery 交貨收款   UgF)J  
cash on hand 庫存現金   DBu)xr}7A  
cash payment 現金支付   &(5^vw<0  
cash purchase 現購   ^2&O3s
  
cash sale 現沽   &4mfzpK  
cashier 出?#123;員   G;PbTsW  
cashiers check 本票   5QqJI#4~  
certificate of deposit 存款單折   I><99cwFI  
certificate of indebtedness 借據    ""25ay  
certified check 保付支票   K$Mx}m7l  
certified public accountant 會計師   &LCUoTzj  
charges 費用   0C7thl{Dms  
charge for remittances 匯水手續費   t-v^-#  
charter 營業執照   _9}x
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chartered accountant 會計師   4FfwpO3,Ku  
chattles 動產   q#mFN/.(+  
check 支票   '0'"k2"vC  
che stub 支票存根   1Y H4a|bc  
closed account 己結清賬戶   gt2>nTJz.Z  
closing 結算   'DL;c@}37  
closing entries 結賬紀錄   1A|x$j6m  
closing stock 期末存貨   /7UovKKbz  
closing the book 結賬   jyY^iQ.2  
columnar journal 多欄日記賬   +XU$GSw3(  
combination 聯合   hO+O0=$}wN  
commission 佣金   USnD7I/b  
commodity 商品   >K_$[qP3  
common stock 普通股   9 NGeh*`  
company 公司   Z-? Iip{  
compensation 賠償   ;55tf l  
compound interest 複利   42n@:5`{+  
consignee 承銷人   N=O+X~  
consignment 寄銷   H#1*'e>  
consignor 寄銷人   ^'C,WZt  
consolidated balance sheet 合併資產負債表   Y\z^\k  
consolidated profit and loss account 合併損益表   H 'WFORso[  
consolidation 合併   !T#8N7J
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construction cost 營建成本   9sfB+]}h  
construction revenue 營建收入   S`GXiwk  
contract 合同   aIn)' ]  
control account 統制賬戶   D]G'R5H  
copyright 版權   ijZydn  
corporation 公司   w]o:c(x@  
cost 成本   H}jK3;8
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cost accounting 成本會計   0%A(dJA6  
cost of labour 勞工成本   j(@g  
cost of production 生產成本   6*(h9!_T1  
cost of manufacture 製造成本   \Age9iz&  
cost of sales 銷貨成本   ^ R cIE (  
cost price 成本價格   q[y,J  
credit 貸方   S,wj[;cv4  
credit note 收款通知單   QC\,  
creditor 債權人   /QV. U.>G  
crossed check 橫線支票   m>Z\ rqOK  
current account 往來活期賬戶   !7Yt`l$$z  
current asset 流動資產   '1kj:Np  
current liability 流動負債   C%95~\Ds  
current profit and loss 本期損益   @??c<]9F  
debit 借方   5ykk11!p$  
debt 債務   ,#'o)O#  
debtor 債務人  
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deed 契據   !q=Q~ea  
deferred assets 遞延資產   RV#uy]  
deferred liabilities 遞延負債   :ET3&J L  
delivery 交貨   `:bvuc(  
delivery expense 送貨費   S}v{^vR  
delivery order 出貨單   y3@x*_K8  
demand draft 即期匯票   [o[v"e\w  
demand note 即期票據   .Kh(F6 s  
demurrage charge 延期費   "zeJ4f  
deposit 存款   aoakTi!}  
deposit slip 存款單   sS1J.R  
depreciation 折舊   -u3SsU)_%N  
direct cost 直接成本   ^qId]s  
direct labour 直接人工   q~g&hR}K  
director 董事   ik1L  
discount 折扣   T^(n+lv  
discount on purchase 進貨折扣   y_7XYT!w  
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