[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。   LurBqr  
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acceptance 承兌   MBXumc_g  
account 賬戶   E7oL{gU  
accountant 會計員   Sk p&W*Ai  
accounting 會計   ui YZk3  
accounting system 會計制度   e<9IwS!/  
accounts payable 應付賬款   )@\= pE.H  
accounts receivable 應收賬款   gG~UsA  
accumulated profits 累積利益   C:l /%  
adjusting entry ?#123;整記錄   wb.47S8  
adjustment ?#123;整   ISa2|v;M  
administration expense 管理費用   . sgV  
advances 預付   j5G8IP_Wx  
advertising expense 廣告費   F^3Q0KsT  
agency 代理   _CciU.1k&,  
agent 代理人   _rY,=h{+  
agreement 契約   vv" _u=H  
allotments 分配數   *s S7^OZ*  
allowance 津貼   yWsNG;>  
amalgamation 合併   j1Q G-Rs&  
amortization 攤銷   yFH)PQ_  
amortized cost 應攤成本   qOV#$dkY  
annuities 年金   sZFjkfak  
applied cost 已分配成本   5yuj}/PZ  
applied expense 已分配費用   hcWkAR  
applied manufacturing expense 己分配製造費用   lBgf ' b3$  
apportioned charge 攤派費用   # 0dN!l;  
appreciation 漲價   Vqb4 MWW  
article of association 公司章程   MU<Y,
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assessment 課稅   @'/
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assets 資產   b{b2L.  
attorney fee 律師費   7Xw;TA  
audit 審計   (w-z~#<  
auditor 審計員   S c_*L<$  
average 平均數   z
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average cost 平均成本   5nkx8JJ  
bad debt 壞賬   imZi7o  
balance 餘額   =^|^"
b  
balance sheet 資產負債表   '0p 5|[ZD  
bank account 銀行賬戶   :0Rd )*k,v  
bank balance 銀行結存   xw&[ 9}Y  
bank charge 銀行手續費   wbyY?tH  
bank deposit 銀行存款   +=)< Su.  
bank discount 銀行貼現   C;1A$]bk  
bank draft 銀行匯票   M-e!F+d{od  
bank loan 銀行借款   &<_*yl p  
bank overdraft 銀行透支   3qXOsa7  
bankers acceptance 銀行承兌   zy"L%i  
bankruptcy 破產   sbjAZzrX2i  
bearer 持票人   \A6MVMF8  
beneficiary 受益人   ~>VEg3#F  
bequest 遺產   Q&opnvN  
bill 票據   \ExM.T  
bill of exchange 匯票   {Uz@`QO3  
bill of lading 提單   j #f+0  
bills discounted 貼現票據   ra0:Lg'  
bills payable 應付票據   &BY%<h0c  
bills receivable 應收票據   rr>QG<i;G  
board of directors 董事會   o8-BTq8  
bonds 債券   r/$+'~apTk  
bonus 紅利   .0:BgM  
book value 賬面價值   h3Nwxj~E  
bookkeeper 簿記員   @{iws@.  
bookkeeping 簿記   zH0%; o}  
branch office general ledger 支店往來賬戶   yM}}mypS  
broker 經紀人   y<W?hE[  
brought down 接前   X,C&nqVFm8  
brought forward 接上頁   o]t6u .L  
budget 預算   J*o:RnB  
by-product 副產品   DJ_,1F  
by-product sales 副產品銷售   l"5$6h  
capital 股本   `KqMcAW  
capital income 資本收益   :9Z
u&t  
capital outlay 資本支出   5+vCuVZ  
capital stock 股本   \V  /s  
capital stock certificate 股票   nfJ|&'T  
carried down 移後   >6*"g{/  
carried forward 移下頁   *Z>Yv37P  
cash 現金   1+~JGY#   
cash account 現金賬戶   |s-q+q{|  
cash in bank 存銀行現金   }S<2({GI  
cash on delivery 交貨收款   |R8=yO%(  
cash on hand 庫存現金   hb9e6Cc  
cash payment 現金支付  
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cash purchase 現購   l=8)_z;~D  
cash sale 現沽   "u~l+aW0  
cashier 出?#123;員   ]sjYxe  
cashiers check 本票   %Koc^ pb)  
certificate of deposit 存款單折   7}OzTup  
certificate of indebtedness 借據   M>D 3NY[,  
certified check 保付支票   {_0Efc=7  
certified public accountant 會計師   w$n \`rQ  
charges 費用   \HLI y  
charge for remittances 匯水手續費   SlB,?R2  
charter 營業執照   ;ZHKTOoK  
chartered accountant 會計師   EAn}8#r'(8  
chattles 動產   /d=i0E3  
check 支票   b Gq0k&  
che stub 支票存根   `au(' xi<  
closed account 己結清賬戶   X&o!xV -+  
closing 結算   *vc=>AEc  
closing entries 結賬紀錄   ;>QED  
closing stock 期末存貨   %
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closing the book 結賬   GenkYtS  
columnar journal 多欄日記賬   ,mEFp_a+  
combination 聯合   vDZhoD=VR  
commission 佣金   P*oKcq1R  
commodity 商品   lTJ1]7)  
common stock 普通股   }hrLM[  
company 公司   ZKzXSI4  
compensation 賠償   0@d)DLM?  
compound interest 複利   m(>_C~r GN  
consignee 承銷人   Vo}3E]  
consignment 寄銷   Qmle0ae  
consignor 寄銷人   .yE!,^j.gB  
consolidated balance sheet 合併資產負債表   0* <gGC  
consolidated profit and loss account 合併損益表   Qna ^Ry?6)  
consolidation 合併   u +q}9  
construction cost 營建成本   NsJt=~  
construction revenue 營建收入   }$!bD  
contract 合同   La48M'u  
control account 統制賬戶   2ME"=!&5  
copyright 版權   Z m9 e|J  
corporation 公司   g66=3c9</6  
cost 成本   :VP4|H#SP  
cost accounting 成本會計   j8
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cost of labour 勞工成本   4b=hFwr[?  
cost of production 生產成本   1RM;"b/  
cost of manufacture 製造成本   0h-holUf}~  
cost of sales 銷貨成本   a]'sby  
cost price 成本價格   ]vJZ v"ACn  
credit 貸方   Kdh(vNB>  
credit note 收款通知單    bhe~ekb  
creditor 債權人   vzJ69%E_  
crossed check 橫線支票   fL.;-  
current account 往來活期賬戶   q4{Pm $OW  
current asset 流動資產   \s?OvqI:  
current liability 流動負債   : Q X~bq  
current profit and loss 本期損益   ZOc1 vj  
debit 借方   ,Q4U<`ds!  
debt 債務   gS4zX>rqe  
debtor 債務人   (RG\U[  
deed 契據   r \H+=2E'  
deferred assets 遞延資產   qKt8sxg  
deferred liabilities 遞延負債  
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delivery 交貨   /]" &E"X"  
delivery expense 送貨費   g]85[xz  
delivery order 出貨單   u':-DgK  
demand draft 即期匯票   i$;GEM}tv  
demand note 即期票據   &?>h#H222  
demurrage charge 延期費   Pc>$[kT0  
deposit 存款   4O_z|K_k|  
deposit slip 存款單   _F>1b16:/P  
depreciation 折舊   BM=`zGh"  
direct cost 直接成本   }HtP8F8!x  
direct labour 直接人工   ~fw 6sY#  
director 董事   qJ|ByZ
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discount 折扣   Ze~$by|9f  
discount on purchase 進貨折扣   w]]`/`  
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