[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。   I@ch 5vl4  
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acceptance 承兌   eN%Ks  
account 賬戶   zu}h3n5  
accountant 會計員   P$@5&/]  
accounting 會計   H+; _fd  
accounting system 會計制度   Z$,1Tk"O/s  
accounts payable 應付賬款   ~2~KcgPsq  
accounts receivable 應收賬款   .J~iRhVOF  
accumulated profits 累積利益   CD^_>sya  
adjusting entry ?#123;整記錄   +gOCl*L  
adjustment ?#123;整   ];1z%.  
administration expense 管理費用   (G"b)"Qum  
advances 預付   "0g1'az}  
advertising expense 廣告費   >;QkV6i7  
agency 代理   u:N/aaU=  
agent 代理人   +6f5uMKUvs  
agreement 契約   ;=Bf&hY&  
allotments 分配數   D;<Qm,[  
allowance 津貼   @-;
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amalgamation 合併   "31GC7  
amortization 攤銷   Gn;eh~uw;l  
amortized cost 應攤成本   Xt8;Pl  
annuities 年金   wLU w'Ai  
applied cost 已分配成本   N`grr{*_  
applied expense 已分配費用   &^4W+I{H  
applied manufacturing expense 己分配製造費用   |zvxKIW;wd  
apportioned charge 攤派費用   qB7.LR* '  
appreciation 漲價   $RK
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article of association 公司章程   7s5?^^  
assessment 課稅   :%A1k2  
assets 資產   m5zP|s1`['  
attorney fee 律師費   mb?DnP,z  
audit 審計   4%p5X8|\ih  
auditor 審計員   (1(3:)@S6  
average 平均數   H U$:x"AW  
average cost 平均成本   ,q/K&'0`  
bad debt 壞賬   _>A])B ^  
balance 餘額   9))%tYN  
balance sheet 資產負債表   &6MGPh7T  
bank account 銀行賬戶   ^$_ifkkLz  
bank balance 銀行結存   pLBp[GQ  
bank charge 銀行手續費   ; ZL<7tLDb  
bank deposit 銀行存款   +B_q? 6pR  
bank discount 銀行貼現   *u7C){)gr[  
bank draft 銀行匯票   8+ B.x  
bank loan 銀行借款   &N*S   
bank overdraft 銀行透支   0} liK  
bankers acceptance 銀行承兌   >H5BY9]I  
bankruptcy 破產   q&Q* gEFK  
bearer 持票人   L|6clGp  
beneficiary 受益人   Ua V9T:)x  
bequest 遺產   g;v{JB  
bill 票據   68)z`JI|<)  
bill of exchange 匯票   / vje='[!  
bill of lading 提單   \fU{$  
bills discounted 貼現票據   d)
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bills payable 應付票據   * 2T &pX  
bills receivable 應收票據   \#2,1W@  
board of directors 董事會   x;Dr40wD@y  
bonds 債券   52l|  
bonus 紅利   5&2=;?E O  
book value 賬面價值   zi[bpa17W  
bookkeeper 簿記員   9qwVBu ;  
bookkeeping 簿記   ]v94U b  
branch office general ledger 支店往來賬戶   _\sm$ `q  
broker 經紀人   >V87#E  
brought down 接前   jDgiH
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brought forward 接上頁   $./JA)`  
budget 預算   [JMz~~F  
by-product 副產品   l%fnGe` _  
by-product sales 副產品銷售   0gO2^m)W  
capital 股本   =#T6,[5  
capital income 資本收益   $hndb+6q  
capital outlay 資本支出   &sJpn*W  
capital stock 股本   TDtk
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capital stock certificate 股票   bU2)pD!N  
carried down 移後   <LZvG IMl  
carried forward 移下頁   F2oY_mA   
cash 現金   ?)4|WN|c_  
cash account 現金賬戶   z~o%U&DO}  
cash in bank 存銀行現金   9<[RXY  
cash on delivery 交貨收款   4^70r9hV9  
cash on hand 庫存現金   Gu*;z% b2  
cash payment 現金支付   l+R-lsj  
cash purchase 現購   ./5|i*ow  
cash sale 現沽   X_Y$-I$qd  
cashier 出?#123;員   )d C%g=dtc  
cashiers check 本票   Jev@IORN\  
certificate of deposit 存款單折   NqhRJa63  
certificate of indebtedness 借據   YIgzFt[L  
certified check 保付支票   VC>K W{&J0  
certified public accountant 會計師   5>}L3r>a;  
charges 費用   UTin0k  
charge for remittances 匯水手續費   7ou2SL}k  
charter 營業執照   (M.Sl  
chartered accountant 會計師   O+.V,`O  
chattles 動產   dHf_&X2A  
check 支票   k[Uc_=  
che stub 支票存根   A8c'CMEm  
closed account 己結清賬戶   
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closing 結算   OX|/yw8  
closing entries 結賬紀錄   "St,4b  
closing stock 期末存貨    A3'i -  
closing the book 結賬   K.l?R#G`,F  
columnar journal 多欄日記賬   :Nc~rOC_  
combination 聯合   u"pn'H  
commission 佣金   )F4er'  
commodity 商品   y<)Lr}gP  
common stock 普通股   tEiN(KA!5  
company 公司   6sQ"go$}  
compensation 賠償   M9bb,`X>Q  
compound interest 複利   wg!  
consignee 承銷人   NYR^y\u  
consignment 寄銷   QhpE2ICU  
consignor 寄銷人   3eI:$1"Q  
consolidated balance sheet 合併資產負債表    9l{r&]  
consolidated profit and loss account 合併損益表   R
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consolidation 合併   ;M"hX  
construction cost 營建成本   CzNSJ VE5  
construction revenue 營建收入   *RxbqB-  
contract 合同   : ]CZS  
control account 統制賬戶   {r'#(\  
copyright 版權   w:MfaN*  
corporation 公司   KkAk(9Q/3  
cost 成本   "p2PZ)|  
cost accounting 成本會計   3@ay9!Xq  
cost of labour 勞工成本   Z33wA?9  
cost of production 生產成本   Q*mPU=<  
cost of manufacture 製造成本   "=yaeEp  
cost of sales 銷貨成本   fKrOz!b  
cost price 成本價格   rf)\: 75  
credit 貸方   @*%5"~F  
credit note 收款通知單   g%4|vA8  
creditor 債權人   Bj% {PK  
crossed check 橫線支票   7|,5
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current account 往來活期賬戶   H1hj` '\"<  
current asset 流動資產   J]N-^ld\\  
current liability 流動負債   U6.$F#n  
current profit and loss 本期損益   TmzEZ<} &7  
debit 借方   k*z)AR  
debt 債務   8uT@$./  
debtor 債務人   DOU\X N  
deed 契據   =UTv  
deferred assets 遞延資產   $qIMYX  
deferred liabilities 遞延負債   ]d% hU  
delivery 交貨   8@b@y|#]X  
delivery expense 送貨費   hz\7Z+$L_  
delivery order 出貨單   /x$O6gi  
demand draft 即期匯票   <k<  
demand note 即期票據  
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demurrage charge 延期費   93o}vy->  
deposit 存款   _4.`$n/Z  
deposit slip 存款單   #MOEY|6  
depreciation 折舊   c1MALgK~}\  
direct cost 直接成本   /A<L  
direct labour 直接人工   | |qsoF5B]  
director 董事   aQinR "o  
discount 折扣   9.1%T06$  
discount on purchase 進貨折扣   1[X+6viE  
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