[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。   W\ 1bE(AwZ  
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acceptance 承兌   .}L-c>o"o  
account 賬戶    VJ~X#Q  
accountant 會計員   >z fq*_  
accounting 會計   [H6X2yjj|  
accounting system 會計制度   Dz"u
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accounts payable 應付賬款   kT Z?+hx  
accounts receivable 應收賬款   !s#'pTZk4  
accumulated profits 累積利益   Rye~w6  
adjusting entry ?#123;整記錄   AF9[2AH=Y  
adjustment ?#123;整   @);!x41f  
administration expense 管理費用   :_{{PY0PK  
advances 預付   :{TmR3.  
advertising expense 廣告費   #Lhj0M;a  
agency 代理   ;Sx'O  
agent 代理人   Xh7~MU~X  
agreement 契約   'XZI{q2i  
allotments 分配數   h a,=LV  
allowance 津貼   a=:{{\1o  
amalgamation 合併   g~ppPAH  
amortization 攤銷   n!l./>N  
amortized cost 應攤成本   s{1Deek=  
annuities 年金   Y^94iOk%T  
applied cost 已分配成本   LEn=dU  
applied expense 已分配費用   He0N  
applied manufacturing expense 己分配製造費用   OW63^wA`s  
apportioned charge 攤派費用   |&0"N[t  
appreciation 漲價   `lu"yF  
article of association 公司章程   U'Ja\Ek/f  
assessment 課稅   P- `~]]  
assets 資產   9A*?E  
attorney fee 律師費   3x(MvW30Lg  
audit 審計   iXG>j.w{79  
auditor 審計員   mD^qx0o<  
average 平均數   !UgU XN*  
average cost 平均成本   {l
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bad debt 壞賬   fbzKO^Ub  
balance 餘額   V~J2s  
balance sheet 資產負債表   >XXMIz:  
bank account 銀行賬戶   4I:JaRT d  
bank balance 銀行結存   eF8aB?&"  
bank charge 銀行手續費   2l[A=Z  
bank deposit 銀行存款   /_VRO9R\V  
bank discount 銀行貼現   fa+W9  
bank draft 銀行匯票   xvx\H'  
bank loan 銀行借款   m`yn9(1Y[  
bank overdraft 銀行透支   O)RzNfI^`N  
bankers acceptance 銀行承兌   XoxR5arj  
bankruptcy 破產   -'H+lrmv  
bearer 持票人   H/ @M  
beneficiary 受益人   )
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bequest 遺產   8SCW.;0  
bill 票據   ]|$$:e^U9  
bill of exchange 匯票   uuUVE/^V'  
bill of lading 提單   =@Nv:1:r  
bills discounted 貼現票據   6JFDRsX>)?  
bills payable 應付票據   
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bills receivable 應收票據   A_(+r  
board of directors 董事會   >NOYa3  
bonds 債券   i[t=@^ |  
bonus 紅利   I_6` Z 0  
book value 賬面價值   1=q?#PQ  
bookkeeper 簿記員   6U>jU[/  
bookkeeping 簿記   !NAX6m  
branch office general ledger 支店往來賬戶   4gv XJK-  
broker 經紀人   im? XXsH'  
brought down 接前   u<y\iZ[   
brought forward 接上頁   w[A3;]la  
budget 預算   uQ%HLL-W/  
by-product 副產品   &!YH"{b  
by-product sales 副產品銷售   <]e;tF)+  
capital 股本   2E;%=e  
capital income 資本收益   U)w|GrxX  
capital outlay 資本支出   x"wM_hl5L  
capital stock 股本   4TQISu)  
capital stock certificate 股票   zHs  
carried down 移後   &G,o guo  
carried forward 移下頁   T4}?w  
cash 現金   13&>w{S}  
cash account 現金賬戶   j_WF38o  
cash in bank 存銀行現金   ' bw,K*  
cash on delivery 交貨收款   ihBl",l&Hq  
cash on hand 庫存現金   ^R'!\m|FR  
cash payment 現金支付   0l1]QD+Gc5  
cash purchase 現購   6-X?uaY)os  
cash sale 現沽   Dw ;vDK  
cashier 出?#123;員   "A1yqK  
cashiers check 本票   re7\nZ<\|  
certificate of deposit 存款單折   p;t!"I:`?  
certificate of indebtedness 借據   QRHm|f9_C  
certified check 保付支票   8'xnhV  
certified public accountant 會計師   4qz{D"M  
charges 費用   OK J%M]<  
charge for remittances 匯水手續費   %y7wF'_Y  
charter 營業執照   g5|\G%dOt  
chartered accountant 會計師   U1|4vd9  
chattles 動產   gwz _b  
check 支票   P~ZV:Of  
che stub 支票存根   }0nB'0|y  
closed account 己結清賬戶   U?ic$J]N  
closing 結算   7%}3Ghc%  
closing entries 結賬紀錄   Q0; gF?  
closing stock 期末存貨   j6HbJ#]   
closing the book 結賬   nN\XVGP,t  
columnar journal 多欄日記賬   <({eOh5N  
combination 聯合   rtF6Lg
 
commission 佣金   2,Dc]oj  
commodity 商品   # %y{mn  
common stock 普通股   *!Y3N<>!  
company 公司   ?E_p,#9j)  
compensation 賠償   Xl+a@Ggtq  
compound interest 複利   Kcdd=2 [T  
consignee 承銷人   GXK?7S0H  
consignment 寄銷   eRy'N|'  
consignor 寄銷人   ^k<$N  
consolidated balance sheet 合併資產負債表   MNmQ%R4jRN  
consolidated profit and loss account 合併損益表   ;Hr@0f  
consolidation 合併   #=#$b_6*  
construction cost 營建成本   VEEeQy
  
construction revenue 營建收入   I3$vw7}5Y  
contract 合同   lFV|G J  
control account 統制賬戶   Ru aJ9
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copyright 版權   jeF l+K'1  
corporation 公司   CscJy0dB  
cost 成本   3i}B\ {  
cost accounting 成本會計   :Qp/3(g e  
cost of labour 勞工成本   FOG+[v  
cost of production 生產成本   Df3v"iCq}  
cost of manufacture 製造成本   q.F1
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cost of sales 銷貨成本   3'e 4{  
cost price 成本價格   =xet+;~ji  
credit 貸方   7 ~8Fs@  
credit note 收款通知單   BD#;3?|  
creditor 債權人   6lAo`S\)eX  
crossed check 橫線支票   -y*+G&  
current account 往來活期賬戶   .T-p]9*p  
current asset 流動資產   cS7 !,XC  
current liability 流動負債   6e|5qKr  
current profit and loss 本期損益   PW4Wn`u  
debit 借方   Jz0S2&  
debt 債務   o:\a  
debtor 債務人   /k"P4\P`+Q  
deed 契據   i}"JCqo2  
deferred assets 遞延資產   (UXB#I~  
deferred liabilities 遞延負債   K(<P" g(  
delivery 交貨   p<19 Jw<  
delivery expense 送貨費   ;rL$z;}8  
delivery order 出貨單   e,UgTxZ  
demand draft 即期匯票   7Z3qaXPH  
demand note 即期票據   oU?X"B9  
demurrage charge 延期費   rP4@K%F9jB  
deposit 存款   ^ s4|  
deposit slip 存款單   ]
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depreciation 折舊   e90z(EF?0  
direct cost 直接成本   9Bw"VN]W  
direct labour 直接人工   e5KF~0`  
director 董事   ,_zt?o\  
discount 折扣   ev >9P  
discount on purchase 進貨折扣   c'R|Wyf  
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