[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_}FYeg  
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acceptance 承兌   mz\d>0F U.  
account 賬戶   )*[3Imq/  
accountant 會計員   @pueM+(L&  
accounting 會計   k(>hboR5n  
accounting system 會計制度   fL[(;KcAa  
accounts payable 應付賬款   l@-J&qG  
accounts receivable 應收賬款   pVTx#rY  
accumulated profits 累積利益   :cv_G;?  
adjusting entry ?#123;整記錄   ]ee%=+'  
adjustment ?#123;整   `& 2AN%Xz  
administration expense 管理費用   /6_>d$  
advances 預付   LD]>_P83  
advertising expense 廣告費   t\2Lo7[Pu  
agency 代理   [ Fid  
agent 代理人   ~
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agreement 契約   g%1
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allotments 分配數   <<>?`7N  
allowance 津貼   MqXN,n+`k  
amalgamation 合併   wpw~[xd  
amortization 攤銷   [
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amortized cost 應攤成本   '+tU8Pb  
annuities 年金   <5*cc8  
applied cost 已分配成本   "g
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applied expense 已分配費用   ax7]>Z=%d"  
applied manufacturing expense 己分配製造費用   yw'b^D/  
apportioned charge 攤派費用   PfTjC"`,  
appreciation 漲價   {3Z&C$:s  
article of association 公司章程   x|/zn<\^  
assessment 課稅   .Y.\D\>
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assets 資產   g0w<vD`<g  
attorney fee 律師費   D.G+*h@ g  
audit 審計   "7_6iB&@<  
auditor 審計員   |1`|E-S=  
average 平均數   1X\dH<B}  
average cost 平均成本   [G{{f  
bad debt 壞賬   xmz83Ll9  
balance 餘額   qv<[f=X9|  
balance sheet 資產負債表   X^4HYm  
bank account 銀行賬戶   PE1F3u>O  
bank balance 銀行結存   =VkbymIZ4y  
bank charge 銀行手續費   N_TWT&o4  
bank deposit 銀行存款   k?|l;6  
bank discount 銀行貼現   M/ @1;a@\  
bank draft 銀行匯票   fk%r?K6K  
bank loan 銀行借款    WTi 8  
bank overdraft 銀行透支   <TmMUA)`}  
bankers acceptance 銀行承兌   ws:@Pe4AF  
bankruptcy 破產   ;'!G?)PZ  
bearer 持票人   9W$ FX   
beneficiary 受益人   +o)o4l%3  
bequest 遺產   T 'p X)ZH  
bill 票據   $fSV8n;Y  
bill of exchange 匯票   0sW=;R2  
bill of lading 提單   +5(
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bills discounted 貼現票據   xcfEL_'o  
bills payable 應付票據   dwOB)B@{H  
bills receivable 應收票據   }9[E+8L1
 
board of directors 董事會   w4Nm4To  
bonds 債券   M{$EJS\d=  
bonus 紅利   X $LX;Lv  
book value 賬面價值   >x0"gh  
bookkeeper 簿記員   >YuBi:z  
bookkeeping 簿記   `(A>7;]:  
branch office general ledger 支店往來賬戶   7c|8>zES:E  
broker 經紀人   ]c,ttS_  
brought down 接前   Hg
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brought forward 接上頁   7a.$tT  
budget 預算   o9+"6V|.  
by-product 副產品   YX38*Ml+V  
by-product sales 副產品銷售   U-(2;F)  
capital 股本   f Co-ony  
capital income 資本收益   SBo>\<@  
capital outlay 資本支出   mZsftby}  
capital stock 股本   ]MJyBz+k  
capital stock certificate 股票   7!Z\B-_,  
carried down 移後   B:dk >$>uQ  
carried forward 移下頁   wzhM/Lmo\z  
cash 現金   ]fz 0E:x  
cash account 現金賬戶   k4iu`m@^H  
cash in bank 存銀行現金   a]^hcKo4  
cash on delivery 交貨收款   MJS4^*B\1  
cash on hand 庫存現金   -.= q6N4  
cash payment 現金支付   Z3E957}  
cash purchase 現購   ^Nl)ocHv!  
cash sale 現沽   CYA#:  
cashier 出?#123;員   ;Hr FPx&d1  
cashiers check 本票   U^<\'`  
certificate of deposit 存款單折   NQzpgf|h  
certificate of indebtedness 借據   uKF?UXc  
certified check 保付支票   dOPA0Ja  
certified public accountant 會計師   W,~s0a!  
charges 費用   MJ sz  
charge for remittances 匯水手續費   ?eD,\ G  
charter 營業執照   >&V?1!N"  
chartered accountant 會計師   F;p>bw  
chattles 動產   e _\]Q-  
check 支票   `k~.>#  
che stub 支票存根   AA&398F  
closed account 己結清賬戶   /HR9(j6  
closing 結算   1(6B|w5+  
closing entries 結賬紀錄   ^znj
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closing stock 期末存貨   nHxos`Qx  
closing the book 結賬   .),%S}  
columnar journal 多欄日記賬   csZIBi  
combination 聯合   MJ^NRT0?b  
commission 佣金   '^pA%I2D  
commodity 商品   ')_Gm{A#p  
common stock 普通股   g7! P|  
company 公司   QA _SS'*  
compensation 賠償   /5M@>A^?'  
compound interest 複利   G!},jO*"  
consignee 承銷人   O H~X~n-Z  
consignment 寄銷   MIo5Y`T  
consignor 寄銷人   @@$=MSN  
consolidated balance sheet 合併資產負債表   MK"PCE5^i6  
consolidated profit and loss account 合併損益表   P~nI6/r1  
consolidation 合併   bZ c&uq_  
construction cost 營建成本   IxC/X5Mp^q  
construction revenue 營建收入   7MIu-x|  
contract 合同   fF!Mmm"  
control account 統制賬戶  
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copyright 版權   NQefrof  
corporation 公司   ~J1;Z0}#  
cost 成本   m)4s4P57y  
cost accounting 成本會計   ]UyIp`nV;  
cost of labour 勞工成本   w$Lpuun{  
cost of production 生產成本   )%p.v P'p  
cost of manufacture 製造成本   "-JJ6Bk  
cost of sales 銷貨成本   QW :-q(s  
cost price 成本價格   _urv We  
credit 貸方   cQ Dn_Sjhi  
credit note 收款通知單   )2T?Z)"hO  
creditor 債權人   bv$g$  
crossed check 橫線支票   Hb5^+.xur  
current account 往來活期賬戶   ?CGbnXZ4Ug  
current asset 流動資產   A
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current liability 流動負債   WHxq -&=  
current profit and loss 本期損益    Qj(q)!Ku  
debit 借方   >QRpRHtb  
debt 債務   \M^L'Mkj  
debtor 債務人   <%klrQya  
deed 契據   S N_!o2F2  
deferred assets 遞延資產   :Bc)1^I  
deferred liabilities 遞延負債   q:Gi Qk-  
delivery 交貨   pUby0)}t  
delivery expense 送貨費   3DRbCKNL  
delivery order 出貨單   VyK]:n<5Q  
demand draft 即期匯票   `9M:B&  
demand note 即期票據   -+4:} sD  
demurrage charge 延期費   I12WOL q  
deposit 存款   H&\IgD  
deposit slip 存款單   clK3kBh~&  
depreciation 折舊   eaP,M
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direct cost 直接成本   @F)51$Ld  
direct labour 直接人工   vtw{ A}  
director 董事   4eapR|#T  
discount 折扣   yiyyw,iy  
discount on purchase 進貨折扣   \y? Vou/  
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