[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。   m=opY~&h  
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acceptance 承兌   -`Z5#8P  
account 賬戶   nJLr]`_  
accountant 會計員   3[8'pQ!&  
accounting 會計   !'PPj_Hp]  
accounting system 會計制度   MiR
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accounts payable 應付賬款   W Q6E8t)  
accounts receivable 應收賬款   6?hv,^  
accumulated profits 累積利益   lffw7T~  
adjusting entry ?#123;整記錄   n*-#VKK^  
adjustment ?#123;整   >~ne(n4qy  
administration expense 管理費用   1{u;-pg  
advances 預付   9{>m04888  
advertising expense 廣告費   E8?Q>%_  
agency 代理   Gq0~&6  
agent 代理人   pX!S*(Q{  
agreement 契約   ^]Gt<_  
allotments 分配數   [#14
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allowance 津貼   Ujw^j  
amalgamation 合併   Gb8LW,$IT-  
amortization 攤銷   !7}5"j ;A  
amortized cost 應攤成本   M/B_-8B_D  
annuities 年金   xat)9Yb}0  
applied cost 已分配成本   i5-V$Qh  
applied expense 已分配費用   we{*%8I;  
applied manufacturing expense 己分配製造費用   }3vB_0[r  
apportioned charge 攤派費用   q>H!?zi\Hy  
appreciation 漲價   <
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article of association 公司章程   (*hA0&n  
assessment 課稅   ]YwIuz6]  
assets 資產   xu_Tocvop  
attorney fee 律師費   4jar5Mz  
audit 審計   C~6aX/:  
auditor 審計員   v[HxO?x^  
average 平均數   #Dy;x\a  
average cost 平均成本   OlV>zam  
bad debt 壞賬   XrBLw}lD`N  
balance 餘額   q9!5J2P  
balance sheet 資產負債表   EB>laZy>  
bank account 銀行賬戶   c) 1m4SB@  
bank balance 銀行結存   'jmcS0f -  
bank charge 銀行手續費   UpB7hA  
bank deposit 銀行存款   r:YAn^Lg  
bank discount 銀行貼現   SDTX0v  
bank draft 銀行匯票   a1om8!C  
bank loan 銀行借款   jixU9]  
bank overdraft 銀行透支   \r<&7x#j  
bankers acceptance 銀行承兌   DY,Sfh;tp  
bankruptcy 破產   EStHl(DUPq  
bearer 持票人   ;'cv?3Y  
beneficiary 受益人   ^\_`0%`>  
bequest 遺產   3,iL#_+t  
bill 票據   @dcW0WQ\  
bill of exchange 匯票   !y*V;J  
bill of lading 提單   2]Y (<PC  
bills discounted 貼現票據   (U-p&q>z  
bills payable 應付票據   hW/*]7AM^  
bills receivable 應收票據   G#lzB`i  
board of directors 董事會   d
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bonds 債券   >)5rOU  
bonus 紅利   Bt.W_p  
book value 賬面價值   TcRnjsY$  
bookkeeper 簿記員   +R*4`F:QJQ  
bookkeeping 簿記   )?4m}  
branch office general ledger 支店往來賬戶   sU{+.k{  
broker 經紀人   4e*0kItC  
brought down 接前   *TMg.  
brought forward 接上頁   $H5PB' b  
budget 預算   EiT raWV"O  
by-product 副產品   nPv2: x  
by-product sales 副產品銷售   R[#5E|` `9  
capital 股本   9Z#37)  
capital income 資本收益   VgoQz]z  
capital outlay 資本支出   =OjzBiHR  
capital stock 股本   eKu&_q  
capital stock certificate 股票   ~=#jO0dE|  
carried down 移後   MT
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carried forward 移下頁   8V4Qyi|@F  
cash 現金   rJNf&x%6  
cash account 現金賬戶   hefV0)4K  
cash in bank 存銀行現金   J-X5n 3I&  
cash on delivery 交貨收款   ~\iuV  
cash on hand 庫存現金   dQizM^j  
cash payment 現金支付   -j<U
hW  
cash purchase 現購   N ~LR  
cash sale 現沽   sIELkF?.  
cashier 出?#123;員   R>Zn$%j\  
cashiers check 本票   ^,`Lt *  
certificate of deposit 存款單折   f
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certificate of indebtedness 借據   29GejLg|  
certified check 保付支票   kfmIhHlYQ  
certified public accountant 會計師   t_j.@|/FZ  
charges 費用   mexI}  
charge for remittances 匯水手續費   "@ ox=  
charter 營業執照   MvRuW:  
chartered accountant 會計師   h[B Ft{x  
chattles 動產   auGt>,Zj\Q  
check 支票   1BWuFYB  
che stub 支票存根   jCa{WV:K}  
closed account 己結清賬戶   )3u[btm  
closing 結算   fc!%W#-  
closing entries 結賬紀錄   [s7I.rdGzz  
closing stock 期末存貨   ?X:RrZ:/  
closing the book 結賬   iP_rEi*-J  
columnar journal 多欄日記賬   mCq*@1Lp9  
combination 聯合   M{(Y|3W  
commission 佣金   QZwRg&d<o  
commodity 商品   xw?G?(WO  
common stock 普通股   +ckj]yA;  
company 公司   !C/`"JeYL  
compensation 賠償   &0ULj6jj  
compound interest 複利   }  g  
consignee 承銷人   i!Ne<Q  
consignment 寄銷   >U) ,^H(  
consignor 寄銷人   AV8TP-Ls+  
consolidated balance sheet 合併資產負債表   ZW\h,8%  
consolidated profit and loss account 合併損益表   w=f8UtY9@A  
consolidation 合併   x3WY26e  
construction cost 營建成本   cb UVeh7Q  
construction revenue 營建收入   '.^JN
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contract 合同   j+Tk|GRab  
control account 統制賬戶   1r.q]^Pq~  
copyright 版權   7,O^c+  
corporation 公司   ;M
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cost 成本   ;eA~z"g  
cost accounting 成本會計   #Io#OG<7b  
cost of labour 勞工成本   B!- W765Y  
cost of production 生產成本   Sa<R8X'J  
cost of manufacture 製造成本   &V2G<gm0  
cost of sales 銷貨成本   d3 N %V.w  
cost price 成本價格   1w5p*U0 ;  
credit 貸方   8[y7(Xw  
credit note 收款通知單   -,+JE0[  
creditor 債權人   oYqC"g&4Z  
crossed check 橫線支票   w$t2Hd  
current account 往來活期賬戶   +oiPj3  
current asset 流動資產   j
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current liability 流動負債   lL83LhE}<  
current profit and loss 本期損益   %EVg.k$  
debit 借方   I~mw\K{.3M  
debt 債務   4H " *.l  
debtor 債務人   wYF)G;[wM  
deed 契據   "n05y}  
deferred assets 遞延資產   o-(jSaH :;  
deferred liabilities 遞延負債   $[1 M2>[  
delivery 交貨   , D&FCs%v  
delivery expense 送貨費   =|G PSRQ  
delivery order 出貨單   i?|SC=  
demand draft 即期匯票   AM}OLHj  
demand note 即期票據   )c!f J7o:  
demurrage charge 延期費   a<HM|dcst  
deposit 存款   )<~b*^kl\  
deposit slip 存款單   m.4y=69 &  
depreciation 折舊   f.8L<<5 c  
direct cost 直接成本   X' 3F79`  
direct labour 直接人工   oF3#]6`;/  
director 董事   "fmJ;W;#1  
discount 折扣   "+AeqrYYm5  
discount on purchase 進貨折扣   R2;-WxnN]  
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