[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。   a`9pHH:7Q  
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acceptance 承兌   s 7%iuP  
account 賬戶  
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accountant 會計員   mo tW7|p.e  
accounting 會計   .`u8(S+  
accounting system 會計制度   YVHf-uP  
accounts payable 應付賬款   S+Ia2O)BA  
accounts receivable 應收賬款   npytb*[|c  
accumulated profits 累積利益   fGH
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adjusting entry ?#123;整記錄   N v0a]Am  
adjustment ?#123;整   DIP%*b#l$\  
administration expense 管理費用   37IHn6r\  
advances 預付   %#EzZD  
advertising expense 廣告費   L>Ze*dt  
agency 代理   q$H@W.f  
agent 代理人   O\oRM2^u}  
agreement 契約   qxyY2&  
allotments 分配數   -d2)  
allowance 津貼   V\n!?1{kdF  
amalgamation 合併   lHliMBSc  
amortization 攤銷   |" b|Q  
amortized cost 應攤成本   0.PG]K6  
annuities 年金   \Lbwfd=  
applied cost 已分配成本   <%|u1cn~!v  
applied expense 已分配費用   +|<bb8
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applied manufacturing expense 己分配製造費用   KqBiF]Q  
apportioned charge 攤派費用   ())_4 <  
appreciation 漲價   -ciwIS9L  
article of association 公司章程   G^; ]]Ji"  
assessment 課稅   DHhty qm  
assets 資產   S,,Wb&A$  
attorney fee 律師費   I@Yk &aU  
audit 審計   n Jz*}=  
auditor 審計員   4v(?]]X  
average 平均數   "NEKz  
average cost 平均成本   c/F!cW{z^  
bad debt 壞賬   'U GgY3  
balance 餘額   G7GKO  
balance sheet 資產負債表   AjO{c =d  
bank account 銀行賬戶   *.A-UoHa  
bank balance 銀行結存   cdI"=
B+C\  
bank charge 銀行手續費   "*c&[ALw  
bank deposit 銀行存款   %3=T7j  
bank discount 銀行貼現   A??a:8id^  
bank draft 銀行匯票   q{[y4c1bG{  
bank loan 銀行借款   R+U*]
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bank overdraft 銀行透支   hr&UD|E=  
bankers acceptance 銀行承兌   OzH\YN  
bankruptcy 破產   |1<B(iB'{/  
bearer 持票人   KAT"!b  
beneficiary 受益人   5 YUe>P D  
bequest 遺產   n(n7"+B  
bill 票據   5yW}#W>  
bill of exchange 匯票   l;h -`( 11  
bill of lading 提單   :a=]<_*x  
bills discounted 貼現票據   3EA_-?  
bills payable 應付票據   rc`Il{~k  
bills receivable 應收票據   ne[H`7c  
board of directors 董事會   X Cez5Q1  
bonds 債券   e-xT.RnQ  
bonus 紅利   t`Xx\  
book value 賬面價值   |\C.il7  
bookkeeper 簿記員   hA
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bookkeeping 簿記   f7%g=0.F  
branch office general ledger 支店往來賬戶   dJb7d`  
broker 經紀人   B>"-8#B[4  
brought down 接前   a94nB  
brought forward 接上頁   G 8tK"L C  
budget 預算   |^w&dj\,  
by-product 副產品   xi.QHKBZaH  
by-product sales 副產品銷售   AO7X-,  
capital 股本   OaByfo<S  
capital income 資本收益   !l9#a{#6l  
capital outlay 資本支出   p@?(m/m$  
capital stock 股本   Ghe@m6|D  
capital stock certificate 股票   :X1Y  
carried down 移後   o 7V&HJ[  
carried forward 移下頁   {D]I[7f8Ev  
cash 現金   %2?"x*A  
cash account 現金賬戶   n@oSLo`k,`  
cash in bank 存銀行現金   y7z ,I  
cash on delivery 交貨收款   g)<
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cash on hand 庫存現金   !_&;#j](  
cash payment 現金支付   {PL,3EBG  
cash purchase 現購   '?$<k@mJW  
cash sale 現沽   j{m{hVa  
cashier 出?#123;員   4LJ OT_  
cashiers check 本票   +:J:S"G  
certificate of deposit 存款單折   EYZ,GT-I  
certificate of indebtedness 借據   B+'w'e$6  
certified check 保付支票   fKs3H?|  
certified public accountant 會計師   BK.RY
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charges 費用   z -nV!#  
charge for remittances 匯水手續費   25;`yB$  
charter 營業執照   /\pUA!G)BD  
chartered accountant 會計師   Yp$@i20  
chattles 動產   (B].ppBii  
check 支票   
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che stub 支票存根   !:D,|k\m  
closed account 己結清賬戶   2bpFQ8q  
closing 結算   <@v|~AO4~  
closing entries 結賬紀錄   iz`ys.Fu  
closing stock 期末存貨   l-'\E6grdH  
closing the book 結賬   ]mi)x63^  
columnar journal 多欄日記賬   hnv0Loe.IW  
combination 聯合   tkdyR1-  
commission 佣金   ;FjI!V  
commodity 商品   )U2%kmt  
common stock 普通股   *x.gPG  
company 公司   y$?O0S%F  
compensation 賠償   Z Mf,3  
compound interest 複利   8w3Wy<}y  
consignee 承銷人   <)gTi759h)  
consignment 寄銷   R9Y{kk0M  
consignor 寄銷人   y)`q% J&  
consolidated balance sheet 合併資產負債表   H4e2#]*i7  
consolidated profit and loss account 合併損益表   Sr6?^>A@t  
consolidation 合併   CDFkH  
construction cost 營建成本   uU8L93  
construction revenue 營建收入   sO&eV68 [  
contract 合同   5S #6{Y =  
control account 統制賬戶   71HrpTl1fw  
copyright 版權   ^aL> /'Y#|  
corporation 公司   i,$n
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cost 成本   w"h'rw  
cost accounting 成本會計   A)TO<dl  
cost of labour 勞工成本   )B  Xl|V,  
cost of production 生產成本   AyMbwCR"X  
cost of manufacture 製造成本   G*^4CJ  
cost of sales 銷貨成本   Qlhm:[  
cost price 成本價格   J2$=H1-  
credit 貸方   2{)<D f@  
credit note 收款通知單   +|spC  
creditor 債權人   5{M$m&$1  
crossed check 橫線支票   Hd~fSXFl  
current account 往來活期賬戶   h&IF?h  
current asset 流動資產   KRj3??b  
current liability 流動負債   vP/sG5$x  
current profit and loss 本期損益   g7]g0*gxXW  
debit 借方   q%Lw#f  
debt 債務   h,2?+}Fn  
debtor 債務人   6E:5w9_=c  
deed 契據   x@<!#d+  
deferred assets 遞延資產   RS Vt

 
deferred liabilities 遞延負債   xh!aB6m8R  
delivery 交貨   7Y*Q)DDy  
delivery expense 送貨費   Z4PA dT  
delivery order 出貨單   a(+u"Kr z  
demand draft 即期匯票   @|Hx>|p  
demand note 即期票據   #0/^v*  
demurrage charge 延期費   ~ouRDO  
deposit 存款   &d[%  
deposit slip 存款單   m\J"P'=  
depreciation 折舊   =&;}#A%m  
direct cost 直接成本   V4x6,*)e  
direct labour 直接人工   -<gQ>`(0  
director 董事   VDPq3`$+v{  
discount 折扣   (:J U  
discount on purchase 進貨折扣    1O@cev;  
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