[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。   L ~1u?-zu  
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acceptance 承兌   -ob_]CKtJ~  
account 賬戶   O)MKEMuA  
accountant 會計員   \?[#>L4  
accounting 會計   ce{GpmW  
accounting system 會計制度   0lNVQxG  
accounts payable 應付賬款   U,C L*qTF  
accounts receivable 應收賬款   \#5t%t
 
accumulated profits 累積利益   (Rvke!"B  
adjusting entry ?#123;整記錄   =R#K`H66j  
adjustment ?#123;整   Y[gj2vNe4g  
administration expense 管理費用   \5^#5_<  
advances 預付   09"C&X~  
advertising expense 廣告費   omM*h{z$$  
agency 代理   )5lo^Qb  
agent 代理人   g$~3@zD  
agreement 契約   b .k J&c  
allotments 分配數   8uoFV=bj\  
allowance 津貼   oC>QJ(o,8  
amalgamation 合併   YzU(U_g
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amortization 攤銷   A)En25,X  
amortized cost 應攤成本   kZ+nL)YQ#  
annuities 年金   h0NM5   
applied cost 已分配成本   sk!v!^\_r  
applied expense 已分配費用   :g3n
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applied manufacturing expense 己分配製造費用   vy#n7hdCc  
apportioned charge 攤派費用   "GP!]3t  
appreciation 漲價   m~9Qx`fi`  
article of association 公司章程   #Nxk3He]8  
assessment 課稅   Qi|jL*mj&  
assets 資產   ll
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attorney fee 律師費   FG7}MUu  
audit 審計   hS&,Gm`^  
auditor 審計員   9Y1&SEsNX  
average 平均數   zpr`  
average cost 平均成本   i TY4X:x  
bad debt 壞賬   PYqx&om  
balance 餘額   W O $PW`k  
balance sheet 資產負債表   Pze$QBNoRd  
bank account 銀行賬戶   >#B%gxff  
bank balance 銀行結存   l?~SH[V  
bank charge 銀行手續費   :(?joLA  
bank deposit 銀行存款   JwbC3t):@  
bank discount 銀行貼現   goi.'8M|/b  
bank draft 銀行匯票   Qvs}{h/  
bank loan 銀行借款   I!.o &dk  
bank overdraft 銀行透支   ^jb55X}  
bankers acceptance 銀行承兌   )JE;#m0q  
bankruptcy 破產   Eom|*2vWIC  
bearer 持票人   y]9 3z!#Z  
beneficiary 受益人   .ps'{rl8  
bequest 遺產   ;A~S){  
bill 票據   pt;E~_  
bill of exchange 匯票   _n_lO8mK  
bill of lading 提單   >e*m8gm#  
bills discounted 貼現票據   9 )u*IGj  
bills payable 應付票據   QRXsLdf$$  
bills receivable 應收票據   ?"PUw3V3lB  
board of directors 董事會   w
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bonds 債券   =6imrRaaV  
bonus 紅利   zu<b#W
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book value 賬面價值   dlN(_6>b  
bookkeeper 簿記員   W
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bookkeeping 簿記   B;[{7J]  
branch office general ledger 支店往來賬戶   Z5;1ySn{  
broker 經紀人   p>=YPi/d  
brought down 接前   4x.'H18  
brought forward 接上頁   Adgh:'h  
budget 預算   JPS22i)P  
by-product 副產品   KgX~PP>  
by-product sales 副產品銷售   cu(2BDfiL  
capital 股本   314PcSc  
capital income 資本收益   ws Lg6  
capital outlay 資本支出   d7qY(!&  
capital stock 股本   }N(-e$88  
capital stock certificate 股票   |
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carried down 移後   +:?-Xd:p  
carried forward 移下頁   vb)
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cash 現金   B:)9hF?o@  
cash account 現金賬戶   .MMFN}1O  
cash in bank 存銀行現金   !Sfy'v.  
cash on delivery 交貨收款   MPA<?  
cash on hand 庫存現金   ! lgsV..R  
cash payment 現金支付   FGu:8`c9  
cash purchase 現購   _Xd,aLoo  
cash sale 現沽   }9t$Cs%  
cashier 出?#123;員   br+{23&1R#  
cashiers check 本票   EcrM`E#kaZ  
certificate of deposit 存款單折   [jve |-v=  
certificate of indebtedness 借據   f:\jPkf'  
certified check 保付支票   aB"W6[  
certified public accountant 會計師   ;$l!mv7  
charges 費用   k'}}eu/ q  
charge for remittances 匯水手續費   G`PSb<h\oc  
charter 營業執照   id@!kSR  
chartered accountant 會計師   2]C`S,)  
chattles 動產   JLm0[1Lzd  
check 支票   ~PP*k QZlJ  
che stub 支票存根   zg2A$Fd[j  
closed account 己結清賬戶   AZz }  
closing 結算   Sx+.<]t2A  
closing entries 結賬紀錄   _,_>B8  
closing stock 期末存貨   _H>ABo  
closing the book 結賬   Q*Per;%J  
columnar journal 多欄日記賬   kM|ak
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combination 聯合   y562g`"U  
commission 佣金   |1X^@  
commodity 商品   xz[a3In+  
common stock 普通股   z
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company 公司   ~ z *  
compensation 賠償   zz 7m\  
compound interest 複利   r<cyxR ~  
consignee 承銷人   ZdeRLX  
consignment 寄銷   +"6_rbeuO  
consignor 寄銷人   .5|AX6p+^  
consolidated balance sheet 合併資產負債表   Q7UF F  
consolidated profit and loss account 合併損益表   *,{. oO9#  
consolidation 合併   RxU6.5N  
construction cost 營建成本   B5*{85p(u  
construction revenue 營建收入   E 9HA8  
contract 合同   ~{iBm"4  
control account 統制賬戶   &10vdAnBRC  
copyright 版權   /vS!9f${  
corporation 公司   0vNEl3f'O  
cost 成本   _ $PZID  
cost accounting 成本會計   Q]
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cost of labour 勞工成本   P;bl+a'gu  
cost of production 生產成本  
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cost of manufacture 製造成本   A U9Y0<  
cost of sales 銷貨成本   <iunDL0  
cost price 成本價格   |4aV~n[>#  
credit 貸方   SLpB$puS  
credit note 收款通知單   g
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creditor 債權人   FFb`4.  
crossed check 橫線支票   $wH{snX  
current account 往來活期賬戶   A#M#JI-Y  
current asset 流動資產   2MQgTFM9  
current liability 流動負債   KhAj`vOzK  
current profit and loss 本期損益   gN1b?_g  
debit 借方   A-1Wn^,>*  
debt 債務   m619bzFlB  
debtor 債務人   @B %m,Mx  
deed 契據   t%ye:  
deferred assets 遞延資產   Ac'[(  
deferred liabilities 遞延負債   W,5A|Q~  
delivery 交貨   ``j..v,  
delivery expense 送貨費   *T$o"*}  
delivery order 出貨單   _'
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demand draft 即期匯票   m5Q,RwJ!xK  
demand note 即期票據   Rnt&<|8G  
demurrage charge 延期費   rlk0t159  
deposit 存款   )(~4fA5j)  
deposit slip 存款單   /"+YE&>\  
depreciation 折舊   u@5vK
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direct cost 直接成本   _*h,,Q  
direct labour 直接人工   34k<7X`I  
director 董事   $'*@g1vY  
discount 折扣   B =@BYqiY  
discount on purchase 進貨折扣   }tv%  
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