[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。   F$Im9T6  
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acceptance 承兌   OM.k?1%+M  
account 賬戶   uf)W-Er6~  
accountant 會計員   F{k$Atb?g/  
accounting 會計   ;} lT  
accounting system 會計制度   bLgL0}=n  
accounts payable 應付賬款   sM9FE{,mx  
accounts receivable 應收賬款   #:J:YMv  
accumulated profits 累積利益   Wy<[(Pd   
adjusting entry ?#123;整記錄   T[;;9z  
adjustment ?#123;整   e ~{^oM  
administration expense 管理費用   %K[daXw6E8  
advances 預付   Al7<s  
advertising expense 廣告費   0K<x=-cCB
 
agency 代理   }I]j&\  
agent 代理人   VF)uu[ f9  
agreement 契約   TE^7
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allotments 分配數   ]^=|Zd-  
allowance 津貼   |3}5:k  
amalgamation 合併   9!9> ?Z  
amortization 攤銷   bfgz1 `u  
amortized cost 應攤成本   TQP+>nS,  
annuities 年金   n*Q`g@`  
applied cost 已分配成本   XrF3kz!44  
applied expense 已分配費用   /X4yB"J>  
applied manufacturing expense 己分配製造費用   <lMg\T?K  
apportioned charge 攤派費用   d%0+i/p  
appreciation 漲價   zv //K_  
article of association 公司章程   }e<'BIME  
assessment 課稅   2fJ{ LC  
assets 資產   k$h [8l(<  
attorney fee 律師費   |6E .M1  
audit 審計   D+Cm<ZT~  
auditor 審計員   FigR1/3o'6  
average 平均數   6*IpA
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average cost 平均成本   b1u}fp GF  
bad debt 壞賬   N l@k*^  
balance 餘額   (}Sr08m  
balance sheet 資產負債表   ?O??cjiA@  
bank account 銀行賬戶   ncv7t|ZN  
bank balance 銀行結存   v*SAI]{#~  
bank charge 銀行手續費   mN;+TN'?{  
bank deposit 銀行存款   n`q2s'Pc  
bank discount 銀行貼現   nnNv0?>d(  
bank draft 銀行匯票   t<nFy  
bank loan 銀行借款   UVz/n68\k7  
bank overdraft 銀行透支   !@G)$g=<  
bankers acceptance 銀行承兌   ~-TOsRvxR  
bankruptcy 破產   z}ElpT[(;  
bearer 持票人   -ynBi;nH
 
beneficiary 受益人   -Ep!- a  
bequest 遺產   I&Jt> O4  
bill 票據   A\z`c e!  
bill of exchange 匯票   $Pxb1E  
bill of lading 提單   x4m 5JDC  
bills discounted 貼現票據   uWjN2#&,  
bills payable 應付票據   @%1IkvJV  
bills receivable 應收票據   o#>a 5  
board of directors 董事會   A>=E{  
bonds 債券   XphE loL  
bonus 紅利   L@RIZu>ZW+  
book value 賬面價值   X\Y}oa."A  
bookkeeper 簿記員   Qzqc .T  
bookkeeping 簿記   DP9LO_{  
branch office general ledger 支店往來賬戶   u%u&F^y  
broker 經紀人   Fj1NN  
brought down 接前   *5k+t  
brought forward 接上頁   mN*?%t  
budget 預算   ^T6S()G  
by-product 副產品   %@?A_jS  
by-product sales 副產品銷售   x5}lgyt  
capital 股本   mdW~~-@H  
capital income 資本收益   j8++R&1f]  
capital outlay 資本支出   O0T/#<Cn!  
capital stock 股本   h7]EB!D\A  
capital stock certificate 股票   mT@nn,  
carried down 移後   2N5`'  
carried forward 移下頁   T%$jWndI  
cash 現金   &]F3#^!^  
cash account 現金賬戶   LY 0]l$  
cash in bank 存銀行現金   HeLG?6  
cash on delivery 交貨收款   +5!&E7bcd  
cash on hand 庫存現金   Y-)xTn  
cash payment 現金支付   1vnYogL  
cash purchase 現購   |A\a4f'G  
cash sale 現沽   N\NyXh$  
cashier 出?#123;員   z.36;yT/  
cashiers check 本票   ***a2Z/(  
certificate of deposit 存款單折   ?Q0I'RC  
certificate of indebtedness 借據   F]EBD8/b  
certified check 保付支票   fBhoGA{=g  
certified public accountant 會計師   }^xE|~p  
charges 費用   h!gk s-0  
charge for remittances 匯水手續費   m&*JMA;^  
charter 營業執照   I|9 SiZ0  
chartered accountant 會計師   pTJX""C  
chattles 動產   NI aFI(  
check 支票   DF_ X  
che stub 支票存根   a0=

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closed account 己結清賬戶   MSw$_d  
closing 結算   |kJ%`j(7R  
closing entries 結賬紀錄   W/fuKGZi_  
closing stock 期末存貨   j$Ab>}g]  
closing the book 結賬   kLj$@E`4  
columnar journal 多欄日記賬   j8Cho5C  
combination 聯合   k
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commission 佣金   W3H+.E  
commodity 商品   )G~w[ ~  
common stock 普通股  
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company 公司   */^QH@P  
compensation 賠償   OsqNB'X  
compound interest 複利   58 bCUh#uw  
consignee 承銷人   GZip\S4Y  
consignment 寄銷   I%j_"r9-I  
consignor 寄銷人   9QQyl\  
consolidated balance sheet 合併資產負債表   -VxDNT}Tr  
consolidated profit and loss account 合併損益表   bN$r k|  
consolidation 合併   =WIJ>#Go<  
construction cost 營建成本   as
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construction revenue 營建收入   k{;,6H  
contract 合同   T4)fO u3]  
control account 統制賬戶   zCv"]%  
copyright 版權   #|[ M?3  
corporation 公司   ?e[lr>-  
cost 成本   ;&V s4  
cost accounting 成本會計   UCWV2Mu  
cost of labour 勞工成本   8[vc?+>&  
cost of production 生產成本   sEMQ  
cost of manufacture 製造成本   `h:34RC;  
cost of sales 銷貨成本   HpZ1xT  
cost price 成本價格   z2_6??tS/c  
credit 貸方   d?wc*N3  
credit note 收款通知單   +M' H0-[  
creditor 債權人   AN!s{7V3  
crossed check 橫線支票   PHOP%hI$  
current account 往來活期賬戶   7x);x/#8Z  
current asset 流動資產   }}v9 `F  
current liability 流動負債   0:w"M<80  
current profit and loss 本期損益   >NYW{(j  
debit 借方   [e[<p\]  
debt 債務   ljTBvU  
debtor 債務人   #Cpd9|  
deed 契據   mKrh[nA  
deferred assets 遞延資產   (T`E!A0I\?  
deferred liabilities 遞延負債   *g?Po+ef%  
delivery 交貨   wE+${B03  
delivery expense 送貨費   wO?{?+I`q  
delivery order 出貨單   C|pdv  
demand draft 即期匯票   {9UEq0  
demand note 即期票據   q9Y9w(  
demurrage charge 延期費   [ ol9|sdu  
deposit 存款   $9Hcdb dm  
deposit slip 存款單   q`-;AG|xF  
depreciation 折舊   cufH?Xg<  
direct cost 直接成本   M5gWD==uP  
direct labour 直接人工   S<'[%ihx  
director 董事   rj( T~d4  
discount 折扣   _S>JKz  
discount on purchase 進貨折扣   QQWadVQo  
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