[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。   `%^w-'  
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acceptance 承兌   We\i0zUU  
account 賬戶   ti$60Up  
accountant 會計員   3Z
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accounting 會計   .5AFAGv_c  
accounting system 會計制度   P{BW^kAdH  
accounts payable 應付賬款   ]Yf^O @<<>  
accounts receivable 應收賬款   `(gQw~|z  
accumulated profits 累積利益   @2mWNYHR*>  
adjusting entry ?#123;整記錄   1B:5O*I!J  
adjustment ?#123;整   t: oQHhO?  
administration expense 管理費用   kr@!j@j$  
advances 預付   iBtG@M  
advertising expense 廣告費   ?3qp?ea  
agency 代理   P;K LN9/4  
agent 代理人   CBNt _y  
agreement 契約   q`.=/O'  
allotments 分配數   &}0QnO_mj  
allowance 津貼   /9,'.  
amalgamation 合併   US=K}B=g  
amortization 攤銷   3a BE[  
amortized cost 應攤成本   Yyd]s\W  
annuities 年金   p~Cz6n  
applied cost 已分配成本   xB[W8gQ6fa  
applied expense 已分配費用   Ke3~o
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applied manufacturing expense 己分配製造費用   Ihr[44#  
apportioned charge 攤派費用   $CJf 0[|  
appreciation 漲價   N{ $?u  
article of association 公司章程   /R?[/`)f&  
assessment 課稅   BTYYp1  
assets 資產   >,tJq%  
attorney fee 律師費   <}h<
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audit 審計   xK)<763q>  
auditor 審計員   b:r8r}49  
average 平均數   ==gL!e{  
average cost 平均成本   <Rs$d0/  
bad debt 壞賬   eM5-v-  
balance 餘額   !`4ie  
balance sheet 資產負債表   ya5HAs  
bank account 銀行賬戶   :-lq Yd5^  
bank balance 銀行結存   9;uH}j8sE  
bank charge 銀行手續費   &j ;91wEn  
bank deposit 銀行存款   ,fTC}>s4  
bank discount 銀行貼現   zUDXkG*Lv  
bank draft 銀行匯票   LFqY2,#i  
bank loan 銀行借款   r}sO},i  
bank overdraft 銀行透支   C[hNngb7R  
bankers acceptance 銀行承兌  
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bankruptcy 破產   avM8-&h  
bearer 持票人   Y2'HP)tfIw  
beneficiary 受益人   O!hp=`B,jf  
bequest 遺產   =hd0Ui>x  
bill 票據   B u%
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bill of exchange 匯票   CB,2BTtRE  
bill of lading 提單   I<,~>'cq.  
bills discounted 貼現票據   n7Bv~?DM  
bills payable 應付票據   (v KJyk+Y  
bills receivable 應收票據   0UW_ Pbh6  
board of directors 董事會   DfU= i'R  
bonds 債券   kP/<S <h,g  
bonus 紅利   OwPH
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book value 賬面價值   p:$kX9mT&  
bookkeeper 簿記員   z
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bookkeeping 簿記   PhV/WjCZ  
branch office general ledger 支店往來賬戶   b<#zgf  
broker 經紀人   MxI*ml8z?  
brought down 接前   (UhJ Pco"  
brought forward 接上頁   4p+Veo6B  
budget 預算   V2AsZc0U(  
by-product 副產品   -P-8D6   
by-product sales 副產品銷售   |uz\XK  
capital 股本   @%*@Rar  
capital income 資本收益   :f%kkatO  
capital outlay 資本支出   X[dH*PV  
capital stock 股本   m\CU,9;;(  
capital stock certificate 股票   ;@Z1y  
carried down 移後   BB9eQ: xO  
carried forward 移下頁   6[RTL2&W  
cash 現金   %K8YZc(&  
cash account 現金賬戶   $%!06w#u  
cash in bank 存銀行現金   _ W#Km  
cash on delivery 交貨收款   n@h$V\&\iM  
cash on hand 庫存現金   M #0v# {o  
cash payment 現金支付   {06ClI  
cash purchase 現購   ( xzruI5P  
cash sale 現沽   @jjxgd'%&  
cashier 出?#123;員   6vxRam6[??  
cashiers check 本票   l+@k:IK  
certificate of deposit 存款單折   4 #KC\C  
certificate of indebtedness 借據   7J`v#  
certified check 保付支票   [McHl1a  
certified public accountant 會計師   uPN^o.,/.  
charges 費用   C`3XOth  
charge for remittances 匯水手續費   VPuo!H  
charter 營業執照   \I/"W#\SJo  
chartered accountant 會計師   ]9'F<T= $_  
chattles 動產   9!_LsQ\)  
check 支票   yw%ES  
che stub 支票存根   xaB#GdD  
closed account 己結清賬戶   g`C"t3~%S  
closing 結算   sh0x<_  
closing entries 結賬紀錄   IG;= |  
closing stock 期末存貨    P s|[  
closing the book 結賬   B-L@
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columnar journal 多欄日記賬   7@y}J5,  
combination 聯合   Xt:j~cVA  
commission 佣金   $AvaOI.l  
commodity 商品   r4gLoHD)  
common stock 普通股   5 ';[|f  
company 公司   xO%yjG=  
compensation 賠償   U8HuqFC  
compound interest 複利   g2} aEfp!H  
consignee 承銷人   2$b1q!g<  
consignment 寄銷   1cMdoQ  
consignor 寄銷人   .#a7?LUH  
consolidated balance sheet 合併資產負債表   S
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consolidated profit and loss account 合併損益表   M&",7CPD(1  
consolidation 合併   -Gl!W`$I`  
construction cost 營建成本   qPUACuF'  
construction revenue 營建收入   ;[g~h |{6  
contract 合同   @n9iOf~<  
control account 統制賬戶   p<Tg }fg  
copyright 版權   'Cz]p~oF  
corporation 公司   2\O!vp>|-  
cost 成本   :x3DuQP  
cost accounting 成本會計   1GLb^:~A  
cost of labour 勞工成本   &Q\k`0vzVB  
cost of production 生產成本   EL2z&  
cost of manufacture 製造成本   G%i&C)jZ  
cost of sales 銷貨成本   V1G5Kph  
cost price 成本價格   8F)9.s,*  
credit 貸方   FcOrA3tt  
credit note 收款通知單   =M4wP3V/  
creditor 債權人   :'fK`G 6  
crossed check 橫線支票   4 BNbS|?vV  
current account 往來活期賬戶   eCg|@d%D  
current asset 流動資產   U}=H1f,  
current liability 流動負債   XC390t  
current profit and loss 本期損益   6 {3ql:  
debit 借方   i !SN"SY  
debt 債務   1.~^QH\p?3  
debtor 債務人   rXe+#`m2
 
deed 契據   #0#
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deferred assets 遞延資產   K #JO#  
deferred liabilities 遞延負債   s <$*A;t  
delivery 交貨   z!~{3M  
delivery expense 送貨費   `@:k*d  
delivery order 出貨單   jt9@aN.mJN  
demand draft 即期匯票   : 9zEne4  
demand note 即期票據   [E}pU8.t6  
demurrage charge 延期費   Pb@$RAU63  
deposit 存款   ,p..h+l  
deposit slip 存款單   w%6 L"  
depreciation 折舊   IY(;:#l  
direct cost 直接成本   N$T zxs  
direct labour 直接人工   g^\>hjNX  
director 董事   
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discount 折扣   oOQ0f |MGp  
discount on purchase 進貨折扣   | l?*' =  
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