[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。   ^ yF Wvfh4  
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acceptance 承兌   9!2$?xqym  
account 賬戶   G%i&C)jZ  
accountant 會計員   V1G5Kph  
accounting 會計   w)YTHY(k;  
accounting system 會計制度   LS#_K-  
accounts payable 應付賬款   673G6Nk  
accounts receivable 應收賬款   (tzAUrC  
accumulated profits 累積利益   7<2?NLE8*  
adjusting entry ?#123;整記錄   yd45y}uS;F  
adjustment ?#123;整   _$HCNFdh  
administration expense 管理費用   sv "GX<+  
advances 預付   -W})<{End  
advertising expense 廣告費   AI9=?X<kh  
agency 代理   LA6Ik_-F  
agent 代理人   HC>k/Gk"  
agreement 契約   xB
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allotments 分配數   lfwBUb  
allowance 津貼   Ur""&@  
amalgamation 合併   NB( G
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amortization 攤銷   IWhe N  
amortized cost 應攤成本   T0\[": A  
annuities 年金   :4"b(L  
applied cost 已分配成本   Nk F2'Z{$+  
applied expense 已分配費用   N$ 2Iz  
applied manufacturing expense 己分配製造費用   XFww|SG$  
apportioned charge 攤派費用   Fy_~~nI0  
appreciation 漲價   IY(;:#l  
article of association 公司章程   N$T zxs  
assessment 課稅   9w\C vO&R  
assets 資產   3+M+5  
attorney fee 律師費   3}.OSt'=  
audit 審計    Zzr  
auditor 審計員   L'>0E(D  
average 平均數   mT1Q7ta*P  
average cost 平均成本   8{CBWXo$)  
bad debt 壞賬   4'`*Sce}  
balance 餘額   C\cZ  
balance sheet 資產負債表   +gb"} cN  
bank account 銀行賬戶   )f%Q7  
bank balance 銀行結存   2&F  H8  
bank charge 銀行手續費   OnE~0+  
bank deposit 銀行存款   ZQ#AEVI,  
bank discount 銀行貼現   E `%*lGu_  
bank draft 銀行匯票   FvBnmYnW  
bank loan 銀行借款   %BRll  
bank overdraft 銀行透支   ^"$~&\+x5  
bankers acceptance 銀行承兌   qKuHd~M{ 1  
bankruptcy 破產   M:K4o%  
bearer 持票人   v #Q(g/^  
beneficiary 受益人   `{J(S'a`  
bequest 遺產   |c,'0V,"cH  
bill 票據   @#5 ?tk0  
bill of exchange 匯票   k,[[ CZ0j  
bill of lading 提單   ]5eZLXM  
bills discounted 貼現票據   Vvl8P|x.<  
bills payable 應付票據   Vjr}"K$Y  
bills receivable 應收票據   #j"N5e}U  
board of directors 董事會   gAy"W$F  
bonds 債券   uF-Rl## >  
bonus 紅利   O'W[/\A56M  
book value 賬面價值   1swqs7rR|  
bookkeeper 簿記員   {=E,.%8  
bookkeeping 簿記   8';huq@C{  
branch office general ledger 支店往來賬戶   ]i'gU(+;`  
broker 經紀人   +r__>V,  
brought down 接前   rJcZ a#  
brought forward 接上頁   IeE6?!,)  
budget 預算   _,|N`BBqd  
by-product 副產品   Oj.xJ(uX+v  
by-product sales 副產品銷售   YoRD9M~iG~  
capital 股本   jR,3-JQ  
capital income 資本收益   #K[6Ai=We}  
capital outlay 資本支出   n0'"/zyc  
capital stock 股本   _~E_# cNn  
capital stock certificate 股票   3=kw{r[2lM  
carried down 移後   !t
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carried forward 移下頁   n'Z5rXg  
cash 現金   N< 7  
cash account 現金賬戶   NiH.Pv)Oa'  
cash in bank 存銀行現金   %;tBWyq}_  
cash on delivery 交貨收款   4ew#@  
cash on hand 庫存現金   VWE
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cash payment 現金支付   iJ~e8l0CA  
cash purchase 現購   (C8r^m|A  
cash sale 現沽   ^Jn=a9Q6Z  
cashier 出?#123;員   YU%U  
cashiers check 本票   Pt%Ey
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certificate of deposit 存款單折   JAcNjzL  
certificate of indebtedness 借據   83YQ c  
certified check 保付支票   -VRKQNT  
certified public accountant 會計師   /hbdQm  
charges 費用   {}v<2bS  
charge for remittances 匯水手續費   4>I;^LHn  
charter 營業執照    PsoW:t  
chartered accountant 會計師   &$E.rgtg  
chattles 動產   's6hCs&|NV  
check 支票   %(n^reuP  
che stub 支票存根   I r;Z+}4>Y  
closed account 己結清賬戶   -&_;x&k /  
closing 結算   5Lm<3:7Q+  
closing entries 結賬紀錄   0@PI=JZ%  
closing stock 期末存貨   sBm/9vu  
closing the book 結賬   g|V0[Hnq6  
columnar journal 多欄日記賬   !mRDzr7  
combination 聯合   [^E{Yz=8,  
commission 佣金   d7Devs k  
commodity 商品   ]k.'~Syz  
common stock 普通股   P0^7hSo  
company 公司   [i)G:8U  
compensation 賠償   _i+7O^=d6X  
compound interest 複利   - -H%FYF`  
consignee 承銷人   5X"WgR;  
consignment 寄銷   -axV;+"b  
consignor 寄銷人   wZ =*ejo  
consolidated balance sheet 合併資產負債表   7FD.3/  
consolidated profit and loss account 合併損益表   |9cSG),z  
consolidation 合併   Stxrgmu  
construction cost 營建成本   07tSXl5!  
construction revenue 營建收入   ,2_!hm/  
contract 合同   0ud>oh4WPR  
control account 統制賬戶   AIa#t#8${  
copyright 版權   \Zms  
corporation 公司   _q dLA  
cost 成本   maTZNzy  
cost accounting 成本會計   `SSUQ#@  
cost of labour 勞工成本   h9L/.>CX  
cost of production 生產成本   qJrMr4:F  
cost of manufacture 製造成本   J?N9*ap)  
cost of sales 銷貨成本   uA2-&smw  
cost price 成本價格   hz_F^gF  
credit 貸方   F|t_&$Is?  
credit note 收款通知單   gR:21*&cz  
creditor 債權人   =)Q0=!%-  
crossed check 橫線支票   mMRdnf!Uid  
current account 往來活期賬戶   MW6
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current asset 流動資產   ]w[T_4l  
current liability 流動負債   !4l\*L  
current profit and loss 本期損益   IB+)2`  
debit 借方   H0.,h
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debt 債務   l]o)KM<  
debtor 債務人   wam-=3W  
deed 契據   -P3;7_}]:h  
deferred assets 遞延資產   &,B 91H*#  
deferred liabilities 遞延負債   CD+2 w cy  
delivery 交貨   4C{3>BE  
delivery expense 送貨費   @UidQX"b  
delivery order 出貨單   CAD:ifV  
demand draft 即期匯票   v
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demand note 即期票據   DfQD!}=  
demurrage charge 延期費   dECH/vJ^  
deposit 存款   ?nAKB5=  
deposit slip 存款單   a\PvRW*I  
depreciation 折舊  
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direct cost 直接成本   Ly$s0.!  
direct labour 直接人工   ^BFD -p  
director 董事   |ozlaj  
discount 折扣   zsx12b^w  
discount on purchase 進貨折扣   Qb;5:U/x  
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