[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。   S ])Ap'E  
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acceptance 承兌   Q?B5@J  
account 賬戶   Ysz{~E'  
accountant 會計員   QU2\gAM  
accounting 會計   HW;,XzP=  
accounting system 會計制度   ek1Y aE  
accounts payable 應付賬款   Bmm#5X@*  
accounts receivable 應收賬款   ]!E|5=q  
accumulated profits 累積利益   uHkL$}C  
adjusting entry ?#123;整記錄    yS_,lS  
adjustment ?#123;整   ]j(2FM)#  
administration expense 管理費用   >?ZH[A  
advances 預付   n4h@{Xg  
advertising expense 廣告費   0C#1/o)o  
agency 代理   j{?,nJdQ  
agent 代理人   rDX_$,3L  
agreement 契約   o$FqMRep  
allotments 分配數   K, ae-#wgb  
allowance 津貼   RMMx6L|-:  
amalgamation 合併   lX/6u E_%  
amortization 攤銷   0K <@?cI  
amortized cost 應攤成本   %3M(!X:[  
annuities 年金   C\Qor3];  
applied cost 已分配成本   *z!!zRh3x  
applied expense 已分配費用   ?g+0S@{i $  
applied manufacturing expense 己分配製造費用   B @H.O!  
apportioned charge 攤派費用   XO~xbG7>gZ  
appreciation 漲價   M;V (Tf  
article of association 公司章程   kz\ D-b  
assessment 課稅   lJP6sk  
assets 資產   ~'2)E/IeV  
attorney fee 律師費   U$@p"F@P  
audit 審計   <7fF9X  
auditor 審計員   3<LG~HWST  
average 平均數   ^} P|L  
average cost 平均成本   *lRP ZN  
bad debt 壞賬   7d*SZmD   
balance 餘額   g^ OU+7o  
balance sheet 資產負債表   3/+ 9#  
bank account 銀行賬戶   Va /LMw  
bank balance 銀行結存   <"Z]S^>$  
bank charge 銀行手續費   {y0#(8-&  
bank deposit 銀行存款   n|dLK.Q  
bank discount 銀行貼現   #80DM  
bank draft 銀行匯票   $p30?\  
bank loan 銀行借款   F/sXr(7  
bank overdraft 銀行透支   =G2D4>q  
bankers acceptance 銀行承兌   u0`~ |K  
bankruptcy 破產   NTS tk{s,  
bearer 持票人   u1s^AW8 y  
beneficiary 受益人   1H`T=:
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bequest 遺產   rC V&&09  
bill 票據   {|= 8wB  
bill of exchange 匯票   {Hm0Q  
bill of lading 提單   _IBIx\F  
bills discounted 貼現票據   *xR;}%s\  
bills payable 應付票據   [hSE^ m  
bills receivable 應收票據   M/C7<?&  
board of directors 董事會   gq~>S1  
bonds 債券   &;S.1tg  
bonus 紅利   xZZW*d_b  
book value 賬面價值   9kss)xy  
bookkeeper 簿記員   >MZWm6M8  
bookkeeping 簿記   teH $hd-q  
branch office general ledger 支店往來賬戶   s1.YH?A;  
broker 經紀人   0i/l2&x*k]  
brought down 接前   iD+Q\l;%  
brought forward 接上頁   F#>?i}  
budget 預算   8mI eW  
by-product 副產品   25]Mi2 _
 
by-product sales 副產品銷售   8gwJ%"-K  
capital 股本   ikf!7-,  
capital income 資本收益   fx(^}e  
capital outlay 資本支出   Se7NF@>9_  
capital stock 股本   #D~atgR
 
capital stock certificate 股票   @ de_|*c  
carried down 移後   d%VG@./xq  
carried forward 移下頁   3on]#/"1b  
cash 現金   ieXhOA  
cash account 現金賬戶   i lk\&J~I  
cash in bank 存銀行現金   Tn2nd  
cash on delivery 交貨收款   6!7L
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cash on hand 庫存現金   LDqq'}qK6  
cash payment 現金支付   n:d]Z2
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cash purchase 現購   VcKufV'  
cash sale 現沽   m-9{@kgAM?  
cashier 出?#123;員   m"*j J.MX  
cashiers check 本票   d1VNTB  
certificate of deposit 存款單折   I}a`11xb`  
certificate of indebtedness 借據   J4 [7*v  
certified check 保付支票   ka? |_(  
certified public accountant 會計師   xp-.,^q\w  
charges 費用   7wS)'zR;  
charge for remittances 匯水手續費   TD:NL4dm  
charter 營業執照   S~fURn  
chartered accountant 會計師   KL
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chattles 動產   ; mnV)8:F  
check 支票   ZD\`~I|gp  
che stub 支票存根   \x?q!(;G2  
closed account 己結清賬戶   |6/k2d{,(  
closing 結算   2>BWu  
closing entries 結賬紀錄   1H sfCky{  
closing stock 期末存貨   >MD['=J[d  
closing the book 結賬   t=M:L[bis;  
columnar journal 多欄日記賬   FG]xn(E  
combination 聯合   #G2~#\  
commission 佣金   @b[{.mU  
commodity 商品   )N h67P3X"  
common stock 普通股   SXkUtY$  
company 公司   (3 xCW  
compensation 賠償   ParOWs~W/  
compound interest 複利   tUouO0_l  
consignee 承銷人   h
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consignment 寄銷   C-!!1-Eq?:  
consignor 寄銷人   5u +U^D  
consolidated balance sheet 合併資產負債表   Pf&\2_H3s9  
consolidated profit and loss account 合併損益表   |"h# Q[3  
consolidation 合併   w@w(AFV9/  
construction cost 營建成本   xG:eS:iT  
construction revenue 營建收入   }z{2~ 0 ,  
contract 合同   e~C5{XEE  
control account 統制賬戶   9}p>='  
copyright 版權   g-`HKoKe  
corporation 公司   y)iT-$bQ  
cost 成本   qgREkb0  
cost accounting 成本會計   IB9[Lx  
cost of labour 勞工成本   tGHZU^B:}  
cost of production 生產成本   +oa\'.~?  
cost of manufacture 製造成本    u!I Es  
cost of sales 銷貨成本   4CA(` _i~  
cost price 成本價格   M#o.$+Uh  
credit 貸方   q =sEtH=  
credit note 收款通知單   &:1PF.)N  
creditor 債權人   A&EVzmj-+X  
crossed check 橫線支票   ;UuCSfs{  
current account 往來活期賬戶   rg Gm[SL*<  
current asset 流動資產   9gNQ,c \gT  
current liability 流動負債   l&3f<e  
current profit and loss 本期損益   U9k;)fK  
debit 借方   *Ju$A  
debt 債務   O.61-rp  
debtor 債務人   ]D(!ua5|x`  
deed 契據   ' >a(|  
deferred assets 遞延資產   XaT9`L<  
deferred liabilities 遞延負債   "|P8L| @*  
delivery 交貨   g'2'K  
delivery expense 送貨費   b=nQi. /f  
delivery order 出貨單   6mcxp+lm|  
demand draft 即期匯票  
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demand note 即期票據   05= $Dnv  
demurrage charge 延期費   B \?We\y  
deposit 存款   ^s*j<fH  
deposit slip 存款單   pxm{?eBz  
depreciation 折舊    mZGAl1`8  
direct cost 直接成本   +ob<?  T  
direct labour 直接人工   0*!CJ;%N  
director 董事   b4NUx)%ln  
discount 折扣  
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discount on purchase 進貨折扣   JjBG9Rp{  
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