[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。   j*jUcD*  
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acceptance 承兌   Xw-[Sf]p  
account 賬戶   # ]7Lieh[5  
accountant 會計員   c.ow4 ~>  
accounting 會計   or/gx3  
accounting system 會計制度   nlwqSXw  
accounts payable 應付賬款   SIe!=F[  
accounts receivable 應收賬款   #c^V%  
accumulated profits 累積利益   x HRSzYn$  
adjusting entry ?#123;整記錄   S#7YJ7 K"N  
adjustment ?#123;整   'X^auyL  
administration expense 管理費用   [9 W@<p  
advances 預付   eU[g@Pq:Y  
advertising expense 廣告費   b:m+I  
agency 代理   CM;b_E)9)f  
agent 代理人   IS2cU'  
agreement 契約   Fx9-A8oIR  
allotments 分配數   8xAV[i  
allowance 津貼   S<tw5!tJ  
amalgamation 合併   S+ kq1R  
amortization 攤銷   =V^-@ji)b  
amortized cost 應攤成本   l":W@R  
annuities 年金   tt"<1 z@  
applied cost 已分配成本   t`Kbm''d[
 
applied expense 已分配費用   >f(?Mxh2  
applied manufacturing expense 己分配製造費用   "Ms;sdjg}&  
apportioned charge 攤派費用   f"ZlJVa  
appreciation 漲價    I//=C6  
article of association 公司章程   Yj %]|E-  
assessment 課稅   jD: N)((  
assets 資產   kT%wt1T4  
attorney fee 律師費   h>-P
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audit 審計   t" .Ytz>  
auditor 審計員   a`xq h2P  
average 平均數   $></%S2g  
average cost 平均成本   dzf2`@8#  
bad debt 壞賬   B,%Vy!o  
balance 餘額   al2t\Iq90  
balance sheet 資產負債表   x:Y9z_)O  
bank account 銀行賬戶   v pI9TG  
bank balance 銀行結存   _yg_?GH  
bank charge 銀行手續費   t]/eCsR  
bank deposit 銀行存款   y0zMK4b  
bank discount 銀行貼現   d2rs +-  
bank draft 銀行匯票   iUx\3d,  
bank loan 銀行借款   ,eXtY}E  
bank overdraft 銀行透支   bsIG1&n'T  
bankers acceptance 銀行承兌   Sc)^k  
bankruptcy 破產   'xwCeZcg  
bearer 持票人   8Zv``t61  
beneficiary 受益人   _P>YG<*"kQ  
bequest 遺產   ;_<R
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bill 票據   hXW` n*Zw  
bill of exchange 匯票   nM,:f)z  
bill of lading 提單   -%nD'qy,.  
bills discounted 貼現票據   8nz({Mb9Z  
bills payable 應付票據   5/meH[R\M  
bills receivable 應收票據   S;|:ci<[=  
board of directors 董事會   (3#PKfY+  
bonds 債券   ys[Li.s:  
bonus 紅利   zLI0RI.Pe  
book value 賬面價值   bO '\QtW9  
bookkeeper 簿記員   ^D yw(>9  
bookkeeping 簿記   ><V*`{bD9)  
branch office general ledger 支店往來賬戶   Dl,QCZeM  
broker 經紀人   yI0bSu<j-  
brought down 接前   9t`;~)o  
brought forward 接上頁   SN{z)q  
budget 預算   3DU1c?M:  
by-product 副產品   1
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by-product sales 副產品銷售   B9v>="F  
capital 股本   )*')  
capital income 資本收益   k+<945kC  
capital outlay 資本支出   Gp"GTP T{  
capital stock 股本   L@
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capital stock certificate 股票   9}573M  
carried down 移後   &w@]\7L,:  
carried forward 移下頁   Zt=|q
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cash 現金   @6u/)>rI  
cash account 現金賬戶   &C 9hT  
cash in bank 存銀行現金   'B@`gA  
cash on delivery 交貨收款   .~z'm$s1o  
cash on hand 庫存現金   Lvk}%,S8t  
cash payment 現金支付   nJDGNm,  
cash purchase 現購   12$0-@U  
cash sale 現沽   .[|UNg  
cashier 出?#123;員   QY\k3hiq n  
cashiers check 本票   JA^o/%a^  
certificate of deposit 存款單折   {#,<)wFV\  
certificate of indebtedness 借據   &2'-v@kK  
certified check 保付支票   7Ai?}%b-  
certified public accountant 會計師   T$Z9F^w  
charges 費用   d2\!tJm  
charge for remittances 匯水手續費   *~rj!N?;  
charter 營業執照   d} >Po%r:  
chartered accountant 會計師   wxN)dB  
chattles 動產   "oP^2|${  
check 支票   k,h602(  
che stub 支票存根   3Ax'v|&Hg  
closed account 己結清賬戶   U82a]i0  
closing 結算   mHD_cgKN  
closing entries 結賬紀錄   '&>"`q  
closing stock 期末存貨   ?h<4trYcv  
closing the book 結賬   6].[z+  
columnar journal 多欄日記賬   l|5 h  
combination 聯合   ,_z79tC{s  
commission 佣金   _e%D/}  
commodity 商品   b3(*/KgK  
common stock 普通股   W4^L_p>Tm^  
company 公司   j,IRUx13f  
compensation 賠償   AtT7~cVe  
compound interest 複利   Gnc`CyN:H  
consignee 承銷人   3JazQU  
consignment 寄銷   ?R`S-  
consignor 寄銷人   \Z{tC$|H  
consolidated balance sheet 合併資產負債表   iL/
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consolidated profit and loss account 合併損益表   FU`(mQ*Yd  
consolidation 合併   %6K7uvTq  
construction cost 營建成本   W.wPy@yi  
construction revenue 營建收入   F^!D[:;jK  
contract 合同   cNll??j  
control account 統制賬戶   0G%9 @^B  
copyright 版權   kVnRS g}R  
corporation 公司   kpOdyn(  
cost 成本   `Rq=:6U;3  
cost accounting 成本會計   =SDex.ZK]
 
cost of labour 勞工成本   WMbkKC.{J  
cost of production 生產成本   _&KqmQ8$7  
cost of manufacture 製造成本   }F08o,`?  
cost of sales 銷貨成本   C{)1#<`  
cost price 成本價格   I&PJ[U#~a  
credit 貸方   r>mBe;[TX  
credit note 收款通知單  
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creditor 債權人   Mf5
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crossed check 橫線支票   ,Eq QU|  
current account 往來活期賬戶   JsaXI:%1  
current asset 流動資產   !$I~3_c  
current liability 流動負債   ];bRRBEU  
current profit and loss 本期損益   5eAZfe%H  
debit 借方   .)E#*kLWR  
debt 債務   @N'n>8Wn  
debtor 債務人   Bk8}K=%w  
deed 契據   u=`H n-(  
deferred assets 遞延資產   $ QbJT`,mr  
deferred liabilities 遞延負債   iFIGJS  
delivery 交貨   j?T'N:Qd  
delivery expense 送貨費   PgtLyzc  
delivery order 出貨單   "M%R{pGA7  
demand draft 即期匯票   A|b iO z
 
demand note 即期票據   
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demurrage charge 延期費  
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deposit 存款   UB~K/r`.|
 
deposit slip 存款單   %0\@\fC41  
depreciation 折舊   s.1F=u9a  
direct cost 直接成本   :UwBs  
direct labour 直接人工   S!K<kn`E3  
director 董事   ?<Qbp;WBo  
discount 折扣   _{|a<Keq|  
discount on purchase 進貨折扣   k@xinK%O{  
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