[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。   p?O6|q  
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acceptance 承兌   Huc|HL#C  
account 賬戶   w3FEX$`_  
accountant 會計員   iZE7 B7K  
accounting 會計   N6BEl55 &  
accounting system 會計制度   ^+O97<#6C  
accounts payable 應付賬款   :_:o%  
accounts receivable 應收賬款   l{Xy %8  
accumulated profits 累積利益   h$#|s/  
adjusting entry ?#123;整記錄   9)$g
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adjustment ?#123;整   W?yGV{#V(=  
administration expense 管理費用   5l]
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advances 預付   /hYFOZ   
advertising expense 廣告費   N
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agency 代理   t[:G45].-k  
agent 代理人   FKy2C:R(]  
agreement 契約   ({mlA`d]  
allotments 分配數   xTy)qN]P  
allowance 津貼   = ,c!V  
amalgamation 合併   0Om<+]).R  
amortization 攤銷   )v %tyU  
amortized cost 應攤成本   < 49\B  
annuities 年金   bd&Nf2  
applied cost 已分配成本   fv:&?gc  
applied expense 已分配費用   ?~X^YxWsY  
applied manufacturing expense 己分配製造費用   :'sMrf_EA  
apportioned charge 攤派費用   |XJ|vQGU  
appreciation 漲價   =a6e*f  
article of association 公司章程   0Vj!'=Ntv  
assessment 課稅   hw1J <Pl*  
assets 資產   il7gk<  
attorney fee 律師費   d5'4RYfkQ  
audit 審計   3K%_wCZ  
auditor 審計員   X<d`!,bn@  
average 平均數   OBf$0  
average cost 平均成本   3-gy)5.xe  
bad debt 壞賬   $*C'{&2  
balance 餘額   Bkdt[qDn5P  
balance sheet 資產負債表   _.xicov  
bank account 銀行賬戶   c3N,P<#  
bank balance 銀行結存    AtP!.p"j  
bank charge 銀行手續費   T^S $|d  
bank deposit 銀行存款   6*s:I&  
bank discount 銀行貼現   9-EdT4=r,  
bank draft 銀行匯票   5>>JQ2'W  
bank loan 銀行借款   Asli<L(?`  
bank overdraft 銀行透支   9:7&`JlC#  
bankers acceptance 銀行承兌   Q+dLWFI  
bankruptcy 破產   ~N8$abQJV  
bearer 持票人   [E0.4FLT!  
beneficiary 受益人   h"dn:5G:=  
bequest 遺產   uHPd!#]  
bill 票據   7w.9PNhy  
bill of exchange 匯票   !Aw.)<teW  
bill of lading 提單   -_irkpdC[  
bills discounted 貼現票據   gaR~K  
bills payable 應付票據   _*n 4W^8  
bills receivable 應收票據   :_pn|  
board of directors 董事會   X{P=2h#g  
bonds 債券   Ie/dMB=t  
bonus 紅利   Wo~;h(6  
book value 賬面價值   ?L6pB]l8b  
bookkeeper 簿記員   4E@_Fn_#  
bookkeeping 簿記   !"dAwG?S  
branch office general ledger 支店往來賬戶   "e
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broker 經紀人   >~})O&t  
brought down 接前   &e99P{\D  
brought forward 接上頁   kNoS% ?1,  
budget 預算   yE|hA2G?0  
by-product 副產品   @k\npFKQm  
by-product sales 副產品銷售   {=9"WN
 
capital 股本   4MP8t@z  
capital income 資本收益   y0,>_MS  
capital outlay 資本支出   .DHQJ|J-1  
capital stock 股本   $J*lD-h-  
capital stock certificate 股票   qD{~QHDa  
carried down 移後   d*l2x[8}g-  
carried forward 移下頁   F87c?Vh)K  
cash 現金   TnJNs  
cash account 現金賬戶   *V{Y.`\  
cash in bank 存銀行現金   V:2{LR<R8  
cash on delivery 交貨收款   u|75r%p>  
cash on hand 庫存現金   *@g>~q{`  
cash payment 現金支付   #dkSAS  
cash purchase 現購   w9C?wT  
cash sale 現沽   HrHtA]  
cashier 出?#123;員   5?8jj  
cashiers check 本票   t<MO~_`!  
certificate of deposit 存款單折   U|+c&TY
 
certificate of indebtedness 借據   
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certified check 保付支票   ?P(U/ DS8  
certified public accountant 會計師   w6|l ~.$=  
charges 費用   h
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charge for remittances 匯水手續費   9]QHwa>_|2  
charter 營業執照   d t^Hd]+^\  
chartered accountant 會計師   9ZI^R/ *Kc  
chattles 動產   NV`=T?1[5  
check 支票   bkiMF$K,K  
che stub 支票存根   <J-.,:  
closed account 己結清賬戶   ,Gy2$mglB  
closing 結算   rbI 7 3'  
closing entries 結賬紀錄   drS>~lSxB  
closing stock 期末存貨   SDko#  
closing the book 結賬   
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columnar journal 多欄日記賬   r;GAQH}j_  
combination 聯合   DUb8 HgcV}  
commission 佣金   -V=,x3Zew  
commodity 商品   3 V$ \s8  
common stock 普通股   A}_ 0iwG  
company 公司   EXti  
compensation 賠償   CQH^VTQ  
compound interest 複利   dUkZ_<5''  
consignee 承銷人   ~=?^v[T1  
consignment 寄銷   Z
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consignor 寄銷人   yv\ j&B|  
consolidated balance sheet 合併資產負債表   (1)b> 6  
consolidated profit and loss account 合併損益表   oW3Uyj   
consolidation 合併   5W(`lgVs,  
construction cost 營建成本   tkW7wP;  
construction revenue 營建收入   ~9c jc  
contract 合同   |N:kf&]b  
control account 統制賬戶   p_CCKU  
copyright 版權   9b)'vr*Hy7  
corporation 公司   &90pKs  
cost 成本   `_(N(dm  
cost accounting 成本會計   `: 9n ]xP  
cost of labour 勞工成本   Tfw5i,{  
cost of production 生產成本   %FLe@.Ep{D  
cost of manufacture 製造成本   g:Fo7*i  
cost of sales 銷貨成本   LknV47vd  
cost price 成本價格   ,soXX_Y>  
credit 貸方   fK+[r1^  
credit note 收款通知單   M\r=i>(cu  
creditor 債權人   3W}qNY;J  
crossed check 橫線支票   ]s`cn}d  
current account 往來活期賬戶   =H?^G[y  
current asset 流動資產   ORFi0gFbA  
current liability 流動負債   c"zE  
current profit and loss 本期損益   v-}B T+  
debit 借方   `Db%:l^e  
debt 債務   U,Th-
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debtor 債務人   1HUe8m[#3  
deed 契據   }UqL2KXi4  
deferred assets 遞延資產   E+~
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deferred liabilities 遞延負債   fnK H<  
delivery 交貨   8r48+_y3u  
delivery expense 送貨費   6 yXN7L==x  
delivery order 出貨單   2D4c|R@+  
demand draft 即期匯票   Aq_?8Cd  
demand note 即期票據   fcw/l,k9  
demurrage charge 延期費   4v.i!U# {  
deposit 存款   Zz!yv(e)H  
deposit slip 存款單   GP_%.fO\M  
depreciation 折舊    4q\gFFV4  
direct cost 直接成本   _m3#g1m{  
direct labour 直接人工   $|7;(2k  
director 董事   @Op7OF Y%  
discount 折扣   0">9n9  
discount on purchase 進貨折扣   3#Xv))w1  
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