[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。   ;YaQB#GK%  
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acceptance 承兌   /J]5H  
account 賬戶   6_(&6]}66  
accountant 會計員   &h}#HS>l  
accounting 會計   iDpSj!x/_  
accounting system 會計制度   pIc#L>{E  
accounts payable 應付賬款   tR#OjkvX  
accounts receivable 應收賬款   l[dK[4  
accumulated profits 累積利益   sU=H&D99  
adjusting entry ?#123;整記錄   Na<pwC  
adjustment ?#123;整   em
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administration expense 管理費用   >R'F,  
advances 預付   C"y(5U)d  
advertising expense 廣告費    0HZ{Y9]  
agency 代理   !Lu2  
agent 代理人   'lH|e U&-  
agreement 契約   0j^Kgx  
allotments 分配數   4j-Xi  
allowance 津貼   ?al'F q  
amalgamation 合併   A[B<~  
amortization 攤銷   kXViWOXU^  
amortized cost 應攤成本   YX!iL6?~  
annuities 年金   T~-ycVc  
applied cost 已分配成本   ]#iigPZ7  
applied expense 已分配費用   ].avI
tg  
applied manufacturing expense 己分配製造費用   k&M;,e3v6  
apportioned charge 攤派費用   }?$F}s-  
appreciation 漲價   &~cBNw|  
article of association 公司章程   xWH.^o,"  
assessment 課稅   @Z_x.Y6  
assets 資產   zF`0J  
attorney fee 律師費   <q58uuK  
audit 審計   ~gJwW+  
auditor 審計員   R+ hU8 pu  
average 平均數   udK%>  
average cost 平均成本   !NK1MU?T)  
bad debt 壞賬   9Z$"K-G  
balance 餘額   B6+khuG(  
balance sheet 資產負債表   B B{$&Oh  
bank account 銀行賬戶   ~f2z]JLr:  
bank balance 銀行結存   "`/h#np  
bank charge 銀行手續費   J/`<!$<c  
bank deposit 銀行存款   L]|gZ&^  
bank discount 銀行貼現   {S]}.7`l9(  
bank draft 銀行匯票   nAAs{  
bank loan 銀行借款   )N{Pw$l_  
bank overdraft 銀行透支   U7,e/?a  
bankers acceptance 銀行承兌   Df-DRi  
bankruptcy 破產   Pjf"CW+A  
bearer 持票人   oi7@s0@  
beneficiary 受益人   P7bMIe  
bequest 遺產   ;J( 8 L  
bill 票據   V;VHv=9`o  
bill of exchange 匯票   *uRBzO}  
bill of lading 提單   PA{PD.4Du  
bills discounted 貼現票據   y-pJF{ R  
bills payable 應付票據   @}u*|P*  
bills receivable 應收票據   dA}-]  
board of directors 董事會   &GO}|W  
bonds 債券   )2KF}{  
bonus 紅利   {_
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book value 賬面價值   :1Xz4wkWS*  
bookkeeper 簿記員   ='r!g  
bookkeeping 簿記   h]&GLb&<?  
branch office general ledger 支店往來賬戶   {GT*ZU*  
broker 經紀人   Vi
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brought down 接前   bTN
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brought forward 接上頁   JPI3[.o  
budget 預算   Jl8H|<g~/  
by-product 副產品    RZ?jJm$  
by-product sales 副產品銷售   yNJ B oar  
capital 股本   .[KrlfI  
capital income 資本收益   5X$jl;6  
capital outlay 資本支出   PcMD])Z{G  
capital stock 股本   y3Q sv  
capital stock certificate 股票   hp 50J  
carried down 移後   ea2ayT  
carried forward 移下頁   .WJYQi  
cash 現金   @Sn(lnlB  
cash account 現金賬戶   Z9ZPr?C=  
cash in bank 存銀行現金   \A#41  
cash on delivery 交貨收款   \~mT] '5  
cash on hand 庫存現金   *!t/"b
  
cash payment 現金支付   nsC3  
cash purchase 現購   /N10   
cash sale 現沽   i v38p%Zm  
cashier 出?#123;員   zV37$Hb  
cashiers check 本票   ;%9|kU  
certificate of deposit 存款單折   @+2=g WH  
certificate of indebtedness 借據   ?pmHFlx  
certified check 保付支票   <8&au(I,vB  
certified public accountant 會計師   A2Ed0|By  
charges 費用   !dnH7"  
charge for remittances 匯水手續費   ^98~U\ar  
charter 營業執照   /& {A!.;  
chartered accountant 會計師   K#d`Hyx  
chattles 動產   7M~K,E(7~  
check 支票   ,AFu C<  
che stub 支票存根   s?}e^/"v  
closed account 己結清賬戶   :J@gmY:C  
closing 結算   R4cM%l_#W  
closing entries 結賬紀錄   dlTt_.  
closing stock 期末存貨   [HZv8HU|  
closing the book 結賬   A~t j/yq9  
columnar journal 多欄日記賬   Z?m3~L9L2  
combination 聯合   ^.NU|NQi'  
commission 佣金   ~M4;  
commodity 商品   '1s0D]  
common stock 普通股   a!AA]  
company 公司   V6re qEh  
compensation 賠償   >I&5j/&}+  
compound interest 複利   I9hK}
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consignee 承銷人   !d0kV,F:  
consignment 寄銷   '(|ofJe!  
consignor 寄銷人   :G%61x&=Zc  
consolidated balance sheet 合併資產負債表   N[ Og43Y  
consolidated profit and loss account 合併損益表   pg)WKbV  
consolidation 合併   nc|p)  
construction cost 營建成本   | h#u^v3   
construction revenue 營建收入   81 sG   
contract 合同   [E juUElr  
control account 統制賬戶   ,1o FPa{?  
copyright 版權   j+ 0I-p  
corporation 公司   A{D];pE`  
cost 成本   & FN.:_E  
cost accounting 成本會計   @i IRmQ  
cost of labour 勞工成本   L0WN\|D  
cost of production 生產成本   bB3powy9  
cost of manufacture 製造成本   b2&0Hx  
cost of sales 銷貨成本   J{fH['tzO  
cost price 成本價格   SIF/-{i(X  
credit 貸方   Xtq_y'I  
credit note 收款通知單   c)TPM/>(p  
creditor 債權人   dUeN*Nq&(,  
crossed check 橫線支票   <ktrPlNuM  
current account 往來活期賬戶   B4c]}r+  
current asset 流動資產   =w_Ype`  
current liability 流動負債   p*R;hU  
current profit and loss 本期損益   lk^Ol&6  
debit 借方   |C;=-|  
debt 債務   25nt14Y0u  
debtor 債務人   G\/zkrxmv  
deed 契據   Zw 26  
deferred assets 遞延資產   P_dCR  
deferred liabilities 遞延負債   VuhGx:Xl  
delivery 交貨   ?K$(817  
delivery expense 送貨費   =V,mtT  
delivery order 出貨單   =t#llgi~  
demand draft 即期匯票   iW]j9}t  
demand note 即期票據   q 6:dy  
demurrage charge 延期費   &=@IzmA  
deposit 存款   Sxt"B  
deposit slip 存款單   EA@.,7F  
depreciation 折舊   ?Ny9'g>?  
direct cost 直接成本   {nBhdM:i  
direct labour 直接人工   ~RW+GTe  
director 董事   {k>&?Vd!   
discount 折扣   CTB~Yj@d+  
discount on purchase 進貨折扣   p,5i)nEFj  
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