[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。   #`P4s>IL1  
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acceptance 承兌   ndRy&[f7  
account 賬戶   $Bd{Y"P@6  
accountant 會計員   .@{W6 /I  
accounting 會計   N~H9|CX  
accounting system 會計制度   IZ /Md@C  
accounts payable 應付賬款   $N[-ks2{@  
accounts receivable 應收賬款   so h3d  
accumulated profits 累積利益   7o?6Pv%HJC  
adjusting entry ?#123;整記錄   $0rSb0[  
adjustment ?#123;整   DJSSc  
administration expense 管理費用   /M>8
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advances 預付   o ~"?K2@T  
advertising expense 廣告費   ]wLHe2bEu  
agency 代理   FilHpnQCt  
agent 代理人   LO8V*H(  
agreement 契約   oy90|.]G  
allotments 分配數   9H5S@w[je  
allowance 津貼   ~fLuys`*:  
amalgamation 合併   pNF L;k+p}  
amortization 攤銷   2[i:bksjW  
amortized cost 應攤成本   V[>MKB(  
annuities 年金   gD0O7KO  
applied cost 已分配成本   eaQ)r?M  
applied expense 已分配費用   ,Z yTYD|7  
applied manufacturing expense 己分配製造費用   xcO Si>  
apportioned charge 攤派費用   Y>z~0$  
appreciation 漲價   X)iQ){21V  
article of association 公司章程   &mj98  
assessment 課稅   T1ZAw'6(K  
assets 資產   IDbqhZp(  
attorney fee 律師費   wJ
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audit 審計   -~Kw~RX<(  
auditor 審計員   ES72yh]  
average 平均數   =s"_! 7  
average cost 平均成本   O:'UsI1Y  
bad debt 壞賬   Sw~jyUEr  
balance 餘額   fw@n[u{~  
balance sheet 資產負債表   " SkTVqm  
bank account 銀行賬戶   qn}w]yGW  
bank balance 銀行結存   p(/PG+  
bank charge 銀行手續費   qX[a\HQa  
bank deposit 銀行存款   o ohgZ&k2]  
bank discount 銀行貼現    _+%RbJ~H  
bank draft 銀行匯票   ^`NU:"  
bank loan 銀行借款   } y@pAeS,  
bank overdraft 銀行透支   gV ]]?X&  
bankers acceptance 銀行承兌   F)KUup)gc  
bankruptcy 破產   E/9h"zowS  
bearer 持票人   R%
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beneficiary 受益人   zSMNk AM  
bequest 遺產   Uu xbN-u  
bill 票據   uxF88$=!t  
bill of exchange 匯票   SBo>\<@  
bill of lading 提單   mZsftby}  
bills discounted 貼現票據   h?[3{Z^  
bills payable 應付票據   ?2
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bills receivable 應收票據   -MZLkSU  
board of directors 董事會   GEU
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bonds 債券   tW;?4}JR  
bonus 紅利   k4iu`m@^H  
book value 賬面價值   a]^hcKo4  
bookkeeper 簿記員   7)sEW#d!  
bookkeeping 簿記   =E@wi?  
branch office general ledger 支店往來賬戶   `HXP*Bp#  
broker 經紀人   Z3E957}  
brought down 接前   !\wdX7%
 
brought forward 接上頁   qB-9
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budget 預算   vKYdYa\  
by-product 副產品   [|PVq#(  
by-product sales 副產品銷售   37'@,*m`  
capital 股本   N|pjGgI  
capital income 資本收益   %KL"f  
capital outlay 資本支出   Eyu]0+  
capital stock 股本   W,~s0a!  
capital stock certificate 股票   rug^_d=B  
carried down 移後   ?eD,\ G  
carried forward 移下頁   >&V?1!N"  
cash 現金   F;p>bw  
cash account 現金賬戶   hXr`S4aJ  
cash in bank 存銀行現金   X^mvsY  
cash on delivery 交貨收款   Oo{+W5[  
cash on hand 庫存現金   wWs<{ T  
cash payment 現金支付   2Eg*Yb 1  
cash purchase 現購   VP^Yph 8R  
cash sale 現沽   a86m?)-c  
cashier 出?#123;員   ~#3h-|]*  
cashiers check 本票   uJVu:E.
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certificate of deposit 存款單折   5qo^SiB.  
certificate of indebtedness 借據   O 8#}2  
certified check 保付支票   Wlm%W>%  
certified public accountant 會計師   PGZ.\i  
charges 費用   WbZ{) i  
charge for remittances 匯水手續費   ;!U`GN,tH  
charter 營業執照   kGhWr M  
chartered accountant 會計師   o3*If
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chattles 動產   ?d`?Ss;v  
check 支票   lk8g2H ,  
che stub 支票存根   R=ddQ:W6g  
closed account 己結清賬戶   Qp8.D4^@3  
closing 結算   yU"lW{H@  
closing entries 結賬紀錄   NQS@i'W=g  
closing stock 期末存貨   `c@KlL*!Q  
closing the book 結賬   ])paU8u  
columnar journal 多欄日記賬   x]umh{H~  
combination 聯合   m[&]#K6  
commission 佣金   }m NP[L  
commodity 商品   LQ4 GQqS*  
common stock 普通股   \z!*)v/{-  
company 公司   I,dH\]^h=  
compensation 賠償   4Fhiac  
compound interest 複利   }5dYmny  
consignee 承銷人   .Lz\/ OS  
consignment 寄銷   Isv@V.  
consignor 寄銷人   zRtaO'G(  
consolidated balance sheet 合併資產負債表   -Si'[5@  
consolidated profit and loss account 合併損益表   AkdONKO8{  
consolidation 合併   hY=#_r8  
construction cost 營建成本   I=)Hb?qT~  
construction revenue 營建收入   '/+l\.z"&  
contract 合同   =)5eui>{  
control account 統制賬戶   hPtSY'
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copyright 版權   9Mo(3M  
corporation 公司   tK)E*!  
cost 成本   <
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cost accounting 成本會計   i-!Z/,oL  
cost of labour 勞工成本   Th,15H DA  
cost of production 生產成本   %Y8#I3jVJ  
cost of manufacture 製造成本   n ,sl|hv2U  
cost of sales 銷貨成本   +P,hT   
cost price 成本價格   w^N xR,  
credit 貸方   `btw*{.[  
credit note 收款通知單   qH'T~#S  
creditor 債權人   YGrmco?G  
crossed check 橫線支票   Y%!3/3T  
current account 往來活期賬戶   !J ")TP=  
current asset 流動資產   shjbb  
current liability 流動負債   eaP,M
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current profit and loss 本期損益   tU7,nE>p  
debit 借方   $/;:Xb=q  
debt 債務   >-rDBk ;K  
debtor 債務人   yiyyw,iy  
deed 契據   +@D [%l|  
deferred assets 遞延資產   g(xuA^~J  
deferred liabilities 遞延負債   aWhhq@  
delivery 交貨   cy|]}n85  
delivery expense 送貨費   nokk!v/  
delivery order 出貨單   g2L^cP>2  
demand draft 即期匯票   \/,54c2  
demand note 即期票據   "R@N}q<*v2  
demurrage charge 延期費   &L}e&5  
deposit 存款   dU n+?  
deposit slip 存款單   9`4mvK/@  
depreciation 折舊   b['Jr% "O  
direct cost 直接成本   +=#sam*i  
direct labour 直接人工   1<a+91*=e  
director 董事   FC<aX[~&3  
discount 折扣   7z!|sPW](b  
discount on purchase 進貨折扣   hX4&B  
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