[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。   ;7U"wI_~c  
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acceptance 承兌   1 EwCF  
account 賬戶   Z+agS8e(  
accountant 會計員   so_^%) gdJ  
accounting 會計   4P=)u}{]^#  
accounting system 會計制度   chXTFLC~  
accounts payable 應付賬款   m+3]RIr&A  
accounts receivable 應收賬款   f"Kl?IN8  
accumulated profits 累積利益   U"OA m
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adjusting entry ?#123;整記錄   sNsHl  
adjustment ?#123;整   O2S{*D={  
administration expense 管理費用   {nH*Wu*^  
advances 預付   % |G"ZPO?  
advertising expense 廣告費   T)mh  
agency 代理   pGP$2  
agent 代理人   j"9Zaq_  
agreement 契約   =~q Xzq  
allotments 分配數   TGzs|-  
allowance 津貼   ^w*&7.Z  
amalgamation 合併   ofuQ`g1hb  
amortization 攤銷   ;Swj` '7  
amortized cost 應攤成本   xM13OoU  
annuities 年金   ;"]?&ri  
applied cost 已分配成本   ;aImz*1%t  
applied expense 已分配費用   +m4?a\U  
applied manufacturing expense 己分配製造費用   jBU!xCO  
apportioned charge 攤派費用   fKNDl\SD  
appreciation 漲價   qbKcI+)47  
article of association 公司章程   r<pt_Cd  
assessment 課稅   S#l)|c_~  
assets 資產   AME<V-5  
attorney fee 律師費   <5npVm  
audit 審計    dF'oZQz  
auditor 審計員   ;fB!/u  
average 平均數   Nrzg>WQa  
average cost 平均成本   X;d 1@ G  
bad debt 壞賬   aj}#~v1  
balance 餘額   5](,N^u{):  
balance sheet 資產負債表   &?M'(` ~  
bank account 銀行賬戶   m_b_)/  
bank balance 銀行結存    EHda  
bank charge 銀行手續費   H;Gd
  
bank deposit 銀行存款   "tz`@3,5dN  
bank discount 銀行貼現   YLid2aF  
bank draft 銀行匯票   VV"1IR  
bank loan 銀行借款   _F3= H]P  
bank overdraft 銀行透支   e89IT*  
bankers acceptance 銀行承兌   `sM^m`yE  
bankruptcy 破產   crU]P $a  
bearer 持票人   %i @Jw  
beneficiary 受益人   02q*z>:^  
bequest 遺產   !==C@cH<N  
bill 票據   Kbcr-89Gv~  
bill of exchange 匯票    &W? hCr  
bill of lading 提單   ty b -VO  
bills discounted 貼現票據   p/Ri|FD6  
bills payable 應付票據   GtkZ%<KF9  
bills receivable 應收票據   Z '_EX7r  
board of directors 董事會   V#\iO  
bonds 債券   gF&HJF 0x  
bonus 紅利   A~#w gLGn  
book value 賬面價值   B^BbA-I  
bookkeeper 簿記員   &I?d(Z=:\  
bookkeeping 簿記   tV9K 5ON  
branch office general ledger 支店往來賬戶   o&kgRv[  
broker 經紀人   i~.9B7hdE  
brought down 接前   PZhpp"  
brought forward 接上頁   }bYk#6KX  
budget 預算   ;{
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by-product 副產品   v Yw$m#@  
by-product sales 副產品銷售   8~vE  
capital 股本   X;3gKiD  
capital income 資本收益   F/U38[   
capital outlay 資本支出   2IFEl-IB[  
capital stock 股本   5j# XNc)"  
capital stock certificate 股票   7_ao?}g  
carried down 移後   YHI@Cj  
carried forward 移下頁   FoGSCg%  
cash 現金   we2D!Ywr  
cash account 現金賬戶   F
es/8*-  
cash in bank 存銀行現金   jmva0K},SE  
cash on delivery 交貨收款   H6i;MQ  
cash on hand 庫存現金   +t<'{KZ7;  
cash payment 現金支付   u;=a=>05IR  
cash purchase 現購   {KM5pK?,BJ  
cash sale 現沽   8% `Jf`  
cashier 出?#123;員   );*#s~R  
cashiers check 本票   I2* \J)|f  
certificate of deposit 存款單折   %<;PEQQ|C  
certificate of indebtedness 借據   @
\JoICz  
certified check 保付支票   S01
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certified public accountant 會計師   .u&GbM%Ga  
charges 費用   W3Dtt-)E  
charge for remittances 匯水手續費   $qfNEAmDf\  
charter 營業執照   k{.`=j  
chartered accountant 會計師   (
-es UOB.  
chattles 動產   o7t#yw3  
check 支票   {%XDr,myd  
che stub 支票存根   KmaMS(A(3  
closed account 己結清賬戶   QHbjZJ N  
closing 結算   d(;Qe}ok>  
closing entries 結賬紀錄   P> ilRb  
closing stock 期末存貨   afj[HJbY  
closing the book 結賬   ^fT?(y_=e  
columnar journal 多欄日記賬   rT28q.  
combination 聯合   (xlAS  
commission 佣金   AJR`ohh  
commodity 商品   bs\7 juHt  
common stock 普通股   h . R bdG  
company 公司   7Un5Y[FZo  
compensation 賠償   {igVuZ(>en  
compound interest 複利   b%D}mxbS  
consignee 承銷人   a29rD$  
consignment 寄銷   ff.;6R\  
consignor 寄銷人   1g bqHxWI  
consolidated balance sheet 合併資產負債表   z.]  
consolidated profit and loss account 合併損益表   `HJRXoLySW  
consolidation 合併   ahx*Ti/e  
construction cost 營建成本   tU, >EbwO  
construction revenue 營建收入   8ZvozQE  
contract 合同   sboX<  
control account 統制賬戶    ylBjuD+  
copyright 版權   yfCdK-9+B  
corporation 公司   A"R5Fd%6pc  
cost 成本   o%$'-N  
cost accounting 成本會計   rT{+ h}vO  
cost of labour 勞工成本   ?s5hckhh  
cost of production 生產成本   4/M~#  
cost of manufacture 製造成本   (| X?  
cost of sales 銷貨成本   E6mwvrm8  
cost price 成本價格   w} 1~  
credit 貸方   l[Rl:k!  
credit note 收款通知單   LFT)_DG7(  
creditor 債權人   QzX|c&&>u2  
crossed check 橫線支票   |)IS[:X  
current account 往來活期賬戶   pv){R;f  
current asset 流動資產   ;&MI M`&$  
current liability 流動負債   G s)2HR@>  
current profit and loss 本期損益   .Pi 8c[  
debit 借方   kPg | o3H  
debt 債務   3CArUP  
debtor 債務人   L>1i~c&V  
deed 契據   F)^:WWVc#  
deferred assets 遞延資產   xcA5  
deferred liabilities 遞延負債   C le
kB  
delivery 交貨   (_$'e%G0  
delivery expense 送貨費   2fv`O  
delivery order 出貨單   6 s1lf!  
demand draft 即期匯票   Qfd4")zhG  
demand note 即期票據   :{ Q[kYj  
demurrage charge 延期費   KG8Km  
deposit 存款   AQa;D2B$  
deposit slip 存款單   G
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depreciation 折舊   ^i!6q9<{e  
direct cost 直接成本   Ww Bs_OMc  
direct labour 直接人工   n#lZRwhq  
director 董事   1Xj>kE:  
discount 折扣   /R% Xkb  
discount on purchase 進貨折扣   BT8L'qEj  
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