[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。   >`)IdX  
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acceptance 承兌   sA:k8aj  
account 賬戶   Jj'dg6QY'  
accountant 會計員   ATkx_1]KM-  
accounting 會計   q6AL}9]9  
accounting system 會計制度   %(d0`9  
accounts payable 應付賬款   m-AW}1:\f  
accounts receivable 應收賬款   9^2l<4^Z  
accumulated profits 累積利益   b3^d!#KVM  
adjusting entry ?#123;整記錄   4&_|m yO&  
adjustment ?#123;整   Sc,ajT  
administration expense 管理費用   ~`!{5:v  
advances 預付   g"|/^G_6S  
advertising expense 廣告費   ODyKS;   
agency 代理   6$x9@x8  
agent 代理人   dA[S@ysvG  
agreement 契約   !Jk|ha~r  
allotments 分配數   0s o27k  
allowance 津貼   h%+ 6y  
amalgamation 合併   c?7Wjy  
amortization 攤銷   _2wH4^Vb  
amortized cost 應攤成本   DUlvlQW  
annuities 年金   ;Vlt4,s)  
applied cost 已分配成本   4u+4LB*  
applied expense 已分配費用   "[Hn G(gA  
applied manufacturing expense 己分配製造費用   Og/@w&  
apportioned charge 攤派費用   du_T iI  
appreciation 漲價   x>eV$UJ  
article of association 公司章程   ]v|n'D-?  
assessment 課稅   {-.ZFUZmT  
assets 資產   h$2lO^  
attorney fee 律師費   c7f11N!v>b  
audit 審計   p$!Q?&AV/  
auditor 審計員   V)#rP?Y  
average 平均數   ]>H'CM4JR  
average cost 平均成本   lL6W:Fq@(  
bad debt 壞賬   Vm]u-R`{  
balance 餘額   1qN+AT  
balance sheet 資產負債表   bd[%=5  
bank account 銀行賬戶   Cs?[ 
 
bank balance 銀行結存   (GB*+@  
bank charge 銀行手續費   _6Qb 3tl  
bank deposit 銀行存款   "C'T>^qw*  
bank discount 銀行貼現   gf^XqTLs  
bank draft 銀行匯票   SioP`*,}  
bank loan 銀行借款   (^9dp[2  
bank overdraft 銀行透支   &KPJB"0L  
bankers acceptance 銀行承兌   WwAvR5jq  
bankruptcy 破產   .xV^%e?H  
bearer 持票人   Jt|W %`X>D  
beneficiary 受益人   -YJ4-]Z  
bequest 遺產   ^J?y mo$>0  
bill 票據   o~tL;(sz  
bill of exchange 匯票   < +X,oxg  
bill of lading 提單   =VvQ2Y0h8  
bills discounted 貼現票據   KreF\M%Ke  
bills payable 應付票據   =+"=|cQ  
bills receivable 應收票據   %mr6p} E|  
board of directors 董事會   kcio]@#  
bonds 債券   M\6u4p!G!  
bonus 紅利   B0dv_'L}L  
book value 賬面價值   / &#b*46  
bookkeeper 簿記員   &)GlLpaT  
bookkeeping 簿記   K</="3 HK  
branch office general ledger 支店往來賬戶   <EM' |IR?  
broker 經紀人   6:3F,!J!  
brought down 接前   O#3PUuE%d  
brought forward 接上頁   cd:VFjT  
budget 預算   e%EE|  
by-product 副產品   tA{?-5  
by-product sales 副產品銷售   HsRQiai*  
capital 股本   x A"V!8C  
capital income 資本收益   +~f5dJyk`  
capital outlay 資本支出   141XnAb)I  
capital stock 股本   gSt'<v  
capital stock certificate 股票   \z[L=  
carried down 移後   Yu_` >so  
carried forward 移下頁    6y   
cash 現金   cC7&]2X +f  
cash account 現金賬戶   t^SND{[WcM  
cash in bank 存銀行現金   *7G5\[gI$  
cash on delivery 交貨收款   l$DQkbOj  
cash on hand 庫存現金   2'5
u}G9  
cash payment 現金支付   ? H7?>ZE  
cash purchase 現購   #xfPobQ>il  
cash sale 現沽   >%i]p  
cashier 出?#123;員   ?i5=sK\  
cashiers check 本票   A_}6J,*u  
certificate of deposit 存款單折   9f_Qs4  
certificate of indebtedness 借據   $0P7^4)w:  
certified check 保付支票   r(DW,xoK0  
certified public accountant 會計師   XG;Dj<Dm  
charges 費用   L2{b~`UvP  
charge for remittances 匯水手續費   X-}]?OOs  
charter 營業執照   #Pe|}!)u  
chartered accountant 會計師   @lTd,V5f  
chattles 動產   ve@E.`  
check 支票   B'!I{LC  
che stub 支票存根   KAR **Mp+  
closed account 己結清賬戶   }x(Ewr  
closing 結算   :BpXi|n;  
closing entries 結賬紀錄   3"p'WZ>  
closing stock 期末存貨   9 gWqs'  
closing the book 結賬   0W!S.]^1  
columnar journal 多欄日記賬   MoMxKmI  
combination 聯合   734<X6^1  
commission 佣金   C
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commodity 商品   uE-|]QQo  
common stock 普通股   8
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company 公司   W:V.
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compensation 賠償   lOu&4Kq{g  
compound interest 複利   f2G 3cg~H  
consignee 承銷人   `C>De4nT@  
consignment 寄銷   ~R C\  
consignor 寄銷人   9Z lfY1=  
consolidated balance sheet 合併資產負債表   *r].EBJ\  
consolidated profit and loss account 合併損益表   ` IH*~d]  
consolidation 合併   Da&Brm  
construction cost 營建成本   VX]Ud\(  
construction revenue 營建收入   N.dcQQ_iS  
contract 合同   "T1A$DKw+R  
control account 統制賬戶   /f]'_t0\.  
copyright 版權   ?eOw8Rom  
corporation 公司   3%YDsd vQx  
cost 成本   
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cost accounting 成本會計   ]@ N::!m  
cost of labour 勞工成本   xy+hrbD)j  
cost of production 生產成本   ~w"e 2a  
cost of manufacture 製造成本   ]oizBa@?G  
cost of sales 銷貨成本   J>Bc-
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cost price 成本價格   mt} 3/d  
credit 貸方   `{  ` W-C  
credit note 收款通知單   cd]def[d  
creditor 債權人   -
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crossed check 橫線支票   ewVks>lbz  
current account 往來活期賬戶   ujh`&GiB+  
current asset 流動資產   _FP'SVa}D  
current liability 流動負債   5m9;'SF  
current profit and loss 本期損益   .RN2os{  
debit 借方   v{oHC4  
debt 債務  
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debtor 債務人   I;+>@Cn(g<  
deed 契據   k@^T<Ci  
deferred assets 遞延資產   &FY7 D<  
deferred liabilities 遞延負債   ; ~#uH7k  
delivery 交貨   A0 $ds  
delivery expense 送貨費   |C}= 1  
delivery order 出貨單   a} V
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demand draft 即期匯票   OpLUmn  
demand note 即期票據   Nbd[xs-lw  
demurrage charge 延期費   PYr'1D'  
deposit 存款   -~ H?R  
deposit slip 存款單   8]&\FA8  
depreciation 折舊   (\H^KEy  
direct cost 直接成本   rFhi:uRV  
direct labour 直接人工   1-} M5]Y  
director 董事   q*7:L  
discount 折扣   >(C5&3^  
discount on purchase 進貨折扣   ->`R[k  
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