[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。   ,~nrNkhp  
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acceptance 承兌   k/,7FDO?m  
account 賬戶   ejh0Wfl  
accountant 會計員   VBq|j"o0"  
accounting 會計   X6-;vnlKN  
accounting system 會計制度   #<o=W#[  
accounts payable 應付賬款   #gcv])to  
accounts receivable 應收賬款   8~j1  
accumulated profits 累積利益   r>_40+|&  
adjusting entry ?#123;整記錄   k;(r:k^  
adjustment ?#123;整   A81'ca/  
administration expense 管理費用   FByA
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advances 預付   S>;+zVF]  
advertising expense 廣告費   5MHcgzyp  
agency 代理   Yow  
agent 代理人   IcJQC  
agreement 契約   8s9ZY4_  
allotments 分配數   Y_= ]w1  
allowance 津貼   }'WEqNuE  
amalgamation 合併   =Y {<&:%(  
amortization 攤銷   ;)23@6{R%  
amortized cost 應攤成本   n`.JI(|  
annuities 年金   _~.S~;o!b  
applied cost 已分配成本   bR'UhPs-8;  
applied expense 已分配費用   A/sM ?!p>_  
applied manufacturing expense 己分配製造費用   ,!vI@>nhG  
apportioned charge 攤派費用   g@|2z
  
appreciation 漲價   3,^.   
article of association 公司章程   HB*H%>L{"B  
assessment 課稅  
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assets 資產   ^^T xx  
attorney fee 律師費   c|s7cG$+-  
audit 審計   *X\J[$!  
auditor 審計員   ["WWaCcx  
average 平均數   /N7.|XI.  
average cost 平均成本   a\B'Q
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bad debt 壞賬   2?nEHIUT  
balance 餘額   p+ #]Jr  
balance sheet 資產負債表   x(7Q5Uk\  
bank account 銀行賬戶   #pnB+h&tE  
bank balance 銀行結存   L>&9+<-B  
bank charge 銀行手續費   #<DS-^W!  
bank deposit 銀行存款   D9JHx+Xf>  
bank discount 銀行貼現   ymb{rKkN3  
bank draft 銀行匯票   PVaqKCj:6W  
bank loan 銀行借款   .&2~gA  
bank overdraft 銀行透支   |_mN:(3  
bankers acceptance 銀行承兌   <.=-9O6  
bankruptcy 破產   R1~wzy  
bearer 持票人   B &e'n
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beneficiary 受益人   Xbu P_U'  
bequest 遺產   ."Q}2  
bill 票據   IG90 mpLX  
bill of exchange 匯票   PZihC  
bill of lading 提單   6z2%/P-'  
bills discounted 貼現票據   W>(w&k]%B  
bills payable 應付票據   2H/{OQ$  
bills receivable 應收票據   |4rq j1*U  
board of directors 董事會   \)i,`bz  
bonds 債券   sAS[wcOQ  
bonus 紅利   jI%glO'2  
book value 賬面價值   Sq]QRI/  
bookkeeper 簿記員   r7FpR!  
bookkeeping 簿記   JPM~tp?;<  
branch office general ledger 支店往來賬戶   dP?QPk
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broker 經紀人   o(yyj'=(  
brought down 接前   7Y5.GW\^  
brought forward 接上頁   @H$Sv   
budget 預算   EMzJyGt7  
by-product 副產品   nP_)PDTFp  
by-product sales 副產品銷售   O9rA3qv B  
capital 股本   W5>emx'>  
capital income 資本收益   F+!9T  
capital outlay 資本支出   U|Uc|6  
capital stock 股本   w+$~ds  
capital stock certificate 股票   LfN,aW  
carried down 移後   z"-oD*ICw  
carried forward 移下頁   \027>~u {  
cash 現金   q6}KOO)  
cash account 現金賬戶   zKT4j1h  
cash in bank 存銀行現金   EHK+qrym  
cash on delivery 交貨收款   fr`Q 5!0  
cash on hand 庫存現金   OZEbs 7  
cash payment 現金支付   $LVzhQlD  
cash purchase 現購   }Fsr"RER@{  
cash sale 現沽   Vfw H:  
cashier 出?#123;員   qRHT~ta-?  
cashiers check 本票   S]NT+XM  
certificate of deposit 存款單折   _*Ej3=u  
certificate of indebtedness 借據   "^)GnK +-  
certified check 保付支票   QH_Ds,oH=  
certified public accountant 會計師   "R"{xOQ
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charges 費用   3H|drj:KV  
charge for remittances 匯水手續費   8nwps(3  
charter 營業執照   }WhRJr`a  
chartered accountant 會計師   ^6J*:(eM  
chattles 動產   `g<0FQA  
check 支票   Mh MXn;VKj  
che stub 支票存根    q]U!n  
closed account 己結清賬戶   V9jxmu F,  
closing 結算   LTB rg[X  
closing entries 結賬紀錄   {yDQncq'^  
closing stock 期末存貨   - ,?LS w  
closing the book 結賬   O[\mPFu5  
columnar journal 多欄日記賬   Ze <)B *  
combination 聯合   1Vc~Sa  
commission 佣金   USaa#s4'  
commodity 商品   5H1N]v+  
common stock 普通股   q]Kv.x]$R  
company 公司   = 5[%%Lf  
compensation 賠償   AD+OQLG]`  
compound interest 複利   t+K1ArQc  
consignee 承銷人   qOIVuzi*  
consignment 寄銷   T2_iH=u  
consignor 寄銷人   UD.Zn E{"  
consolidated balance sheet 合併資產負債表   H>},{ z  
consolidated profit and loss account 合併損益表   '$rCV,3q  
consolidation 合併   ?J-
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construction cost 營建成本   >TiEYMW  
construction revenue 營建收入   
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contract 合同   ;&'ryYrex  
control account 統制賬戶   OMM5ALc(F  
copyright 版權   [!MS1vc;  
corporation 公司   yFS{8yrRUU  
cost 成本   H_Xk;fM  
cost accounting 成本會計   ^;F5ymb3U  
cost of labour 勞工成本   @4MQ021(  
cost of production 生產成本   bYZU}Kl;(  
cost of manufacture 製造成本   >; tE.
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cost of sales 銷貨成本   A3*(c3
  
cost price 成本價格   UWhJkJsX  
credit 貸方   sT "q]  
credit note 收款通知單   W;l0GxOxQ  
creditor 債權人   .;qh>Gt  
crossed check 橫線支票   }"SqB{5e(  
current account 往來活期賬戶   tCm]1ZgRW  
current asset 流動資產   "R=~-, ~  
current liability 流動負債   B?yjU[/R  
current profit and loss 本期損益   M< .1U?_#  
debit 借方   NqGSoOjIO2  
debt 債務   I>##iiKN  
debtor 債務人   C/H;|3.X  
deed 契據   Z`86YYGK  
deferred assets 遞延資產   ~I9o*cq  
deferred liabilities 遞延負債   2i;ox*SfpU  
delivery 交貨   cA|vH^:  
delivery expense 送貨費   qS"#jxc==+  
delivery order 出貨單   }/h&`0z`  
demand draft 即期匯票   k{=dV  
demand note 即期票據  
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demurrage charge 延期費   N3*1,/,l.  
deposit 存款   ^\kH^  
deposit slip 存款單   # 5U1F[  
depreciation 折舊   #HW< @E  
direct cost 直接成本   ez.a  
direct labour 直接人工   -|f0;Fl  
director 董事   KV$4}{  
discount 折扣   }S3 oX$  
discount on purchase 進貨折扣   F3]VSI6^E,  
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