[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。   -XwS?*O  
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acceptance 承兌   Odhr=Hs  
account 賬戶   2*Pk1vrI  
accountant 會計員   v
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accounting 會計   kDM?`(r  
accounting system 會計制度   }?c%L8\  
accounts payable 應付賬款   nvNF~)mu  
accounts receivable 應收賬款   e5 zi"~  
accumulated profits 累積利益   8HIX$OX>2  
adjusting entry ?#123;整記錄   y+{)4ptg$<  
adjustment ?#123;整   Xrpvq(]  
administration expense 管理費用   fM*?i"j;Y  
advances 預付   F8Mf,jnPs  
advertising expense 廣告費   I,)\506  
agency 代理   W@'*G*f  
agent 代理人   BB(v,W  
agreement 契約   +Kg }R5+  
allotments 分配數   {{gt>"
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allowance 津貼   ({!H()  
amalgamation 合併   u!F\`Gfm_  
amortization 攤銷   2Yd@V}  
amortized cost 應攤成本   Rr[Wka9[  
annuities 年金   ~82 {Y _{/  
applied cost 已分配成本   K~S*<
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applied expense 已分配費用   5IFzbL#q#f  
applied manufacturing expense 己分配製造費用   }#g+~9UK  
apportioned charge 攤派費用   }4h0{H  
appreciation 漲價   y c 8h}`  
article of association 公司章程   yaWY>sB  
assessment 課稅   Y> }\'$\b  
assets 資產   S'NLj(  
attorney fee 律師費   Y"yrc0'&T  
audit 審計   }:;UnE}  
auditor 審計員   C+5X 8  
average 平均數   O/d]2<V  
average cost 平均成本   U0{)goN.  
bad debt 壞賬   k%kEW%I yG  
balance 餘額   gG}H5uN  
balance sheet 資產負債表   twbxi{8e.  
bank account 銀行賬戶   /;1O9HJa  
bank balance 銀行結存   w9O!L9 6  
bank charge 銀行手續費   6iF&!Fd>J  
bank deposit 銀行存款   C8
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bank discount 銀行貼現   6KXW]a `  
bank draft 銀行匯票   Cg`lQYU  
bank loan 銀行借款   HJ0;BD.]  
bank overdraft 銀行透支   Y %- !% |  
bankers acceptance 銀行承兌   Ht\2 IP  
bankruptcy 破產   lQvgq  
bearer 持票人   iSW<7pNq0  
beneficiary 受益人   EN":}!E:  
bequest 遺產   2 >j0,2  
bill 票據   eMmNQRmH  
bill of exchange 匯票   .cw)Y#;IG  
bill of lading 提單   ,R3
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bills discounted 貼現票據   &/)B d%  
bills payable 應付票據   V3r)u \ o'  
bills receivable 應收票據   84W
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board of directors 董事會   .QwB7+ V4  
bonds 債券   yG7H>LF?8  
bonus 紅利   ;BT7pyu%[  
book value 賬面價值   !IO\g"y~|%  
bookkeeper 簿記員   mU?~s7  
bookkeeping 簿記   4#]g852  
branch office general ledger 支店往來賬戶  
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broker 經紀人   m.1-[2{8~  
brought down 接前   1EC;t1.7  
brought forward 接上頁   A*81}P_  
budget 預算   l}/&6hI+d  
by-product 副產品   pL`Q+}c}  
by-product sales 副產品銷售   CmBgay  
capital 股本   S4{vS?>j  
capital income 資本收益   z/f._Z
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capital outlay 資本支出   k<+Sj h$  
capital stock 股本   ABkDOG2br  
capital stock certificate 股票   WWZ<[[ >  
carried down 移後   7wPI)]$  
carried forward 移下頁   4Y2I'~'  
cash 現金   &ni#(  
cash account 現金賬戶   )z18:C3  
cash in bank 存銀行現金   XBkaum4j  
cash on delivery 交貨收款   rwP)TJh"  
cash on hand 庫存現金   cg17e  
cash payment 現金支付   Jvsy 6R  
cash purchase 現購   z>,M@@  
cash sale 現沽   I9>vm]  
cashier 出?#123;員   {f)aFGp  
cashiers check 本票   ?* +U[*M  
certificate of deposit 存款單折   V\{@c%xW  
certificate of indebtedness 借據   ?< teHFj  
certified check 保付支票   @fp@1n  
certified public accountant 會計師   Q#Zazvk  
charges 費用   "c]9Q%  
charge for remittances 匯水手續費   KB :JVK^<  
charter 營業執照   Tj_K5uccU}  
chartered accountant 會計師   }zsIp,  
chattles 動產   S Z/yijf  
check 支票   -s`Wd4AP  
che stub 支票存根   X{,mj"(w  
closed account 己結清賬戶   c$2kR:  
closing 結算   "5 ~{  
closing entries 結賬紀錄   ]BbV\#  
closing stock 期末存貨   n_RZ:<Gr  
closing the book 結賬   .FgeAxflP  
columnar journal 多欄日記賬   .S#i/A'x  
combination 聯合   rOt{bh6r  
commission 佣金   qCfEv4  
commodity 商品   <3@nv%  
common stock 普通股   %aK[Yvo6  
company 公司   @<pd@Mpf]  
compensation 賠償   )e`9U.C  
compound interest 複利   'iZwM>l\  
consignee 承銷人   hp(MKfhH  
consignment 寄銷   _BerHoQd  
consignor 寄銷人   ,&=7ir14>R  
consolidated balance sheet 合併資產負債表   hLgX0QV  
consolidated profit and loss account 合併損益表   GQY" +xa8]  
consolidation 合併   Kb<c||2Nh5  
construction cost 營建成本   WKlqm)m@  
construction revenue 營建收入   wzwv>@}  
contract 合同   S|k@D2k=  
control account 統制賬戶   r/a@ x9  
copyright 版權   Tc||96%2 ^  
corporation 公司   JWg.0d$hM  
cost 成本   OEjX(F3=  
cost accounting 成本會計   U2<q dknB  
cost of labour 勞工成本   JvW7h(u7g  
cost of production 生產成本   iBbaHU*V  
cost of manufacture 製造成本   6O6B8  
cost of sales 銷貨成本   .*njgAq7  
cost price 成本價格   Zn r4^i&(  
credit 貸方   IO"P /
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credit note 收款通知單   T5ky:{Y (  
creditor 債權人   \9#f:8Q  
crossed check 橫線支票   !]g[u3O  
current account 往來活期賬戶   zc;kNkV#1Y  
current asset 流動資產   v@[3R7|4  
current liability 流動負債   juWXB+d2Y  
current profit and loss 本期損益   ejkUNCKQt  
debit 借方   D3dh,&KO\  
debt 債務   \M@IKE  
debtor 債務人   PDA9.b<q0  
deed 契據   T3 ie-G@<  
deferred assets 遞延資產   !9$}1_,is  
deferred liabilities 遞延負債   ineSo8| @  
delivery 交貨   fcF| m5  
delivery expense 送貨費   t855|  
delivery order 出貨單   y|MhV/P04  
demand draft 即期匯票   ;r"r1'a+@  
demand note 即期票據   4C_1wk('  
demurrage charge 延期費   WR#h~N 9c  
deposit 存款   1z&"V}y  
deposit slip 存款單   9ETdO,L)f  
depreciation 折舊   z,m3U (  
direct cost 直接成本   qtZzJ>Y  
direct labour 直接人工   E`^D9:3:)  
director 董事   #'%ii,;wQ  
discount 折扣   ^i_v\E[QU  
discount on purchase 進貨折扣   DeF`#a0E  
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