[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。   EtaKo}!A}  
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acceptance 承兌   c:&8B/  
account 賬戶   ".waCt6  
accountant 會計員   WSN^iDS
 
accounting 會計   /BD'{tZ]Sl  
accounting system 會計制度   i3Bpim.  
accounts payable 應付賬款   RA[%8Rh)  
accounts receivable 應收賬款   u@`a~  
accumulated profits 累積利益   h]+;"v6 /  
adjusting entry ?#123;整記錄   K~I?i/P=z  
adjustment ?#123;整   ~zG) <S"q  
administration expense 管理費用   
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advances 預付   hITYBPqRO  
advertising expense 廣告費   8iOHav4  
agency 代理   \ AH5zdK  
agent 代理人   ,\cV,$  
agreement 契約   <\O8D0.d  
allotments 分配數   DR:DXJc  
allowance 津貼   H{,1-&>|  
amalgamation 合併   )KVr2y;RF  
amortization 攤銷    -gS9I^  
amortized cost 應攤成本   Us!ZQ#pP  
annuities 年金   80'@+AD  
applied cost 已分配成本   \w>Rmf'
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applied expense 已分配費用   }^$1<GT  
applied manufacturing expense 己分配製造費用   ;UM(y@  
apportioned charge 攤派費用   eq(h{*rC  
appreciation 漲價   9+PA yI#w  
article of association 公司章程   qto zMa  
assessment 課稅   Wf"GA i  
assets 資產   Q"nw.FjUG  
attorney fee 律師費   >1;jBx>Qy%  
audit 審計   *PV"&cx  
auditor 審計員   k ,+,,W  
average 平均數   ge.>#1f}  
average cost 平均成本   Z"_8l3  
bad debt 壞賬   -]Su+/3(,  
balance 餘額   JGTsVa2  
balance sheet 資產負債表   9d-'%Q>+  
bank account 銀行賬戶   !ehjLFS?_  
bank balance 銀行結存   R=D}([pi  
bank charge 銀行手續費   CEaAtAM  
bank deposit 銀行存款   /|P{t{^WM  
bank discount 銀行貼現   -3v\ c~  
bank draft 銀行匯票   {FKr^)g  
bank loan 銀行借款   +6P[TqR  
bank overdraft 銀行透支   4g8o~JI:v  
bankers acceptance 銀行承兌   ".$kOH_:  
bankruptcy 破產   6SH0 y  
bearer 持票人   6QbDU[  
beneficiary 受益人   s(5hFuyg  
bequest 遺產   UH}lKc=t  
bill 票據   :i& 9}\|,  
bill of exchange 匯票   xH{-UQ3R  
bill of lading 提單   a^@.C5  
bills discounted 貼現票據   o5DT1>h  
bills payable 應付票據   ncOgSj7e  
bills receivable 應收票據   buN@O7\  
board of directors 董事會   0m4M@94  
bonds 債券   { +w.Z,D"  
bonus 紅利   ,52 IR[I<T  
book value 賬面價值   ? ,s'UqR  
bookkeeper 簿記員   aF+Lam(  
bookkeeping 簿記   rf4f'cUa  
branch office general ledger 支店往來賬戶   Nr `R3(X  
broker 經紀人   `'<$N<!  
brought down 接前   [~ 2m*Q  
brought forward 接上頁   Z'y&11  
budget 預算   ksOsJ~3)  
by-product 副產品   t,JX6ni  
by-product sales 副產品銷售   7<MEMNYX  
capital 股本   YW&K,)L@  
capital income 資本收益   BlU&=;#r5>  
capital outlay 資本支出   uGb+ *tD  
capital stock 股本   X5VNj|IE  
capital stock certificate 股票   6)*fr'P  
carried down 移後   W}TP(~x'N  
carried forward 移下頁   g`S;xs  
cash 現金   pC,[!>0g8  
cash account 現金賬戶   rDbtT*vN  
cash in bank 存銀行現金   mHW%:a\L  
cash on delivery 交貨收款   ou~$XZ7oi  
cash on hand 庫存現金   yTg|L9  
cash payment 現金支付   ?2~fvMWu  
cash purchase 現購   TmLCmy!  
cash sale 現沽   }BI6dZ~2A  
cashier 出?#123;員   u%z'.#r;a  
cashiers check 本票   'Gc{cNbXIA  
certificate of deposit 存款單折   L{&2 P  
certificate of indebtedness 借據   5G\OINxy  
certified check 保付支票   6d;}mhH  
certified public accountant 會計師   U!r8}@  
charges 費用   4xbWDu]  
charge for remittances 匯水手續費   Q\kWQOB_  
charter 營業執照  
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chartered accountant 會計師   v9Ii8{ca|  
chattles 動產   `MPR-"Z6  
check 支票   ^U5N!"6R  
che stub 支票存根   2
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closed account 己結清賬戶   5Ex[}y9L`  
closing 結算   nng|m  
closing entries 結賬紀錄   dV :}  
closing stock 期末存貨   `b8n z7  
closing the book 結賬   D|)_c1g  
columnar journal 多欄日記賬   aHuMm&  
combination 聯合   T\.(e*hC  
commission 佣金   s) U1U6O  
commodity 商品   K=0xR*ll5  
common stock 普通股   $RY-yKmi  
company 公司   cb]X27uww  
compensation 賠償   1mJU
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compound interest 複利   Q%d%Io\-t  
consignee 承銷人   "kFH*I+v  
consignment 寄銷   YAT@xZs-  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   vk
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consolidated profit and loss account 合併損益表   AP,ZMpw  
consolidation 合併   Cfmd*,  
construction cost 營建成本   )SJM:E  
construction revenue 營建收入    W;7$ Dq:  
contract 合同   6#*_d,xQT  
control account 統制賬戶   uGC5XX^  
copyright 版權   Bc }o3oc  
corporation 公司   V;MmPNP|  
cost 成本   $zCCeRP  
cost accounting 成本會計   %M1l[\N  
cost of labour 勞工成本   81y<Uz 6  
cost of production 生產成本   BT8)t.+
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cost of manufacture 製造成本   /mz.HCs  
cost of sales 銷貨成本   }B7Txo,Z  
cost price 成本價格   ~8nR3ki  
credit 貸方   v A_,TS#Bo  
credit note 收款通知單   |=YK2};  
creditor 債權人   &Hp*A^M  
crossed check 橫線支票   j3
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current account 往來活期賬戶   D
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current asset 流動資產   }W:Z>vam+  
current liability 流動負債   .t
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current profit and loss 本期損益   i*:QbMb  
debit 借方   ])F+ C/Px1  
debt 債務    >Z_;ZMu)  
debtor 債務人   vb>F)po1}  
deed 契據   `B3-#!2X  
deferred assets 遞延資產   Lw[=pe0
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deferred liabilities 遞延負債   1O0. CC,p  
delivery 交貨   su=MMr>  
delivery expense 送貨費   myX&Z F_9  
delivery order 出貨單   n4dNGp7\`  
demand draft 即期匯票   }WFI/W'  
demand note 即期票據   #6|ve?`I  
demurrage charge 延期費   h.#:7d(g  
deposit 存款   EoPvF`T  
deposit slip 存款單   +ho=0>  
depreciation 折舊   ck0%H#BYY  
direct cost 直接成本   *s 4Ym
  
direct labour 直接人工   hR|xU
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director 董事   .qohHJ&  
discount 折扣   <t(H+ykh  
discount on purchase 進貨折扣   akr2Os   
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