[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。   5vnrA'BhBU  
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acceptance 承兌   b,1ePS  
account 賬戶   D_zZXbNc  
accountant 會計員   lA8`l>I  
accounting 會計   ]Gq !`O1  
accounting system 會計制度   Em~>9f ?Q(  
accounts payable 應付賬款   SSMHoJGm  
accounts receivable 應收賬款   /R wjCUf  
accumulated profits 累積利益   AFE~ v\Gz  
adjusting entry ?#123;整記錄   0{-q#/  
adjustment ?#123;整   V1B5w_^>h'  
administration expense 管理費用   NU2;X (z[  
advances 預付   C,|,-CY  
advertising expense 廣告費   =fFP5e ['  
agency 代理   qF;|bF  
agent 代理人  
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agreement 契約   IF:;`r@%  
allotments 分配數   )bscBj@  
allowance 津貼   /aZ`[m2  
amalgamation 合併   WCixKYq  
amortization 攤銷   s|r3Gv|G  
amortized cost 應攤成本   PALc;"]O  
annuities 年金   uJ v-4H  
applied cost 已分配成本   wNdisI  
applied expense 已分配費用   ~oY^;/ j  
applied manufacturing expense 己分配製造費用   d>qY{Fdz  
apportioned charge 攤派費用   JY(WK@  
appreciation 漲價   ,r\o}E2  
article of association 公司章程   9CD_os\h  
assessment 課稅   I51@QJX  
assets 資產   ^^D0^k!R  
attorney fee 律師費   KJ4.4Zq{c  
audit 審計   ePo}y])2  
auditor 審計員   gc$l^`+M  
average 平均數   U&p${IcEm  
average cost 平均成本   YT(AUS5n  
bad debt 壞賬    |Z +=  
balance 餘額   DEZveQr=  
balance sheet 資產負債表   H"WprHe  
bank account 銀行賬戶   P\k# >}}  
bank balance 銀行結存   6(ol
1 (U  
bank charge 銀行手續費   l2Rb\4  
bank deposit 銀行存款   z-)O9PV  
bank discount 銀行貼現   SO0PF|{\r  
bank draft 銀行匯票   g]0_5?i  
bank loan 銀行借款   3)ywX&4"L  
bank overdraft 銀行透支   ?.BC#S)q1  
bankers acceptance 銀行承兌   Uz]|N6`  
bankruptcy 破產   HN|%9{VeB  
bearer 持票人   {R6ZKB  
beneficiary 受益人   9'bwWBf7  
bequest 遺產   dvUic-w<j  
bill 票據   0n{=%Q  
bill of exchange 匯票   P/_['7  
bill of lading 提單   Er?&Y,o  
bills discounted 貼現票據   gRcQt:  
bills payable 應付票據   pYf-S?Y/V  
bills receivable 應收票據   Qzw;i8n{  
board of directors 董事會   h@ryy\9  
bonds 債券   EXqE~afm2  
bonus 紅利   nAdf=D'P  
book value 賬面價值   |&i<bqLw:  
bookkeeper 簿記員    t"oeQ*d%  
bookkeeping 簿記   92oFlEJ  
branch office general ledger 支店往來賬戶   :d'8x  
broker 經紀人   }k.Z~1y  
brought down 接前   L~
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brought forward 接上頁   NK H@+,+V  
budget 預算   X!EP$!  
by-product 副產品   lL0APT;  
by-product sales 副產品銷售   5`p.#  
capital 股本   GnJt0{  
capital income 資本收益   4BpZJ~(p  
capital outlay 資本支出   7HYwLG:\~  
capital stock 股本   jAlv`uB|G"  
capital stock certificate 股票   63IM]J  
carried down 移後   S3Jo>jXS "  
carried forward 移下頁   b@hqz!)l`  
cash 現金   SOA,kwHRe  
cash account 現金賬戶   am6L8N  
cash in bank 存銀行現金   DZ tsy!xA  
cash on delivery 交貨收款   A|{(/G2*  
cash on hand 庫存現金   sK?twg;D*|  
cash payment 現金支付   l+0oS'`V*L  
cash purchase 現購   5]:U9ts#  
cash sale 現沽   j^RmrOg,  
cashier 出?#123;員   [j+sC*  
cashiers check 本票   >Cq<@$I2EB  
certificate of deposit 存款單折   a/xn'"eli  
certificate of indebtedness 借據   19%imf  
certified check 保付支票   0?|<I{z2  
certified public accountant 會計師   ")p\q:z6  
charges 費用   j8:\%|  
charge for remittances 匯水手續費   +X 88;-  
charter 營業執照   IO<6  
chartered accountant 會計師   P?P#RhvA1  
chattles 動產   z},# ~L6$q  
check 支票   {Ou1KDy#)  
che stub 支票存根   XC#oB~K'  
closed account 己結清賬戶   Ar#(p sU  
closing 結算   Xne1gms  
closing entries 結賬紀錄   6[AL|d DK  
closing stock 期末存貨   S~G]~g t  
closing the book 結賬   -" 9  
columnar journal 多欄日記賬   4F tu  
combination 聯合   42ge3>  
commission 佣金   .O<obq~;C  
commodity 商品   -jmY)(\  
common stock 普通股   p!AAF
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company 公司   (A.C ]hD  
compensation 賠償   -MBxl`JU  
compound interest 複利   a(ZcmYzXU  
consignee 承銷人   P@~yx#G  
consignment 寄銷   0jWVp-y  
consignor 寄銷人   Bk{]g=DO  
consolidated balance sheet 合併資產負債表   as=fCuJ  
consolidated profit and loss account 合併損益表   P16~Qj  
consolidation 合併   +Vdpy(  
construction cost 營建成本   0JujesUw(  
construction revenue 營建收入   yEy6]f+>+  
contract 合同   $3kH~3{]  
control account 統制賬戶   +&H4m=D-#a  
copyright 版權   '$+ogBS  
corporation 公司   8
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cost 成本   *|HY>U.  
cost accounting 成本會計   ChQxa  
cost of labour 勞工成本   *lJxH8\  
cost of production 生產成本   d2L&Z_
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cost of manufacture 製造成本   7F.4Ga;  
cost of sales 銷貨成本   l9"s>PU  
cost price 成本價格   z\4.Gm-  
credit 貸方    e]$s t?  
credit note 收款通知單   -$Ih@2"6  
creditor 債權人   9+!hg'9Qn  
crossed check 橫線支票   .x&%HA  
current account 往來活期賬戶   @>7%qS  
current asset 流動資產   xN'I/@ kb  
current liability 流動負債   KqP#6^ _  
current profit and loss 本期損益   9;If&uM  
debit 借方   hgE71H\s  
debt 債務   w&.aQGR#  
debtor 債務人   I5W~g.<6  
deed 契據   x.4m|f0;  
deferred assets 遞延資產   y8xE 6i  
deferred liabilities 遞延負債   cm+P]8o%{  
delivery 交貨   HjwE+:w  
delivery expense 送貨費   JK ]PRDyD  
delivery order 出貨單   ?gXp*>Kg[  
demand draft 即期匯票   b#o|6HkW  
demand note 即期票據    DVeE1Q  
demurrage charge 延期費   |5]X| v
 
deposit 存款   ,`sv1xwd  
deposit slip 存款單   ?\n> AC  
depreciation 折舊   zKK9r~ M  
direct cost 直接成本   bW:!5"_{H  
direct labour 直接人工   IAyp2  
director 董事   !p/goqT~dY  
discount 折扣   -tU'yKhn  
discount on purchase 進貨折扣   9jGu}Vo  
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