[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。   \K u9"x  
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acceptance 承兌   B@ZqJw9J[  
account 賬戶   )$ ofl%+  
accountant 會計員   Py|H? ,6=  
accounting 會計   Q mb[ e>  
accounting system 會計制度   g2 +l@$W  
accounts payable 應付賬款   ML=hKwCA  
accounts receivable 應收賬款   #g@  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   @J~lV\  
adjustment ?#123;整   <bEN8b  
administration expense 管理費用   c'4>D,?1  
advances 預付   ) 1lJ<g#  
advertising expense 廣告費   :SpG&\+  
agency 代理   s,eld@  
agent 代理人   tU+@1~ ~  
agreement 契約   8vz_~p9%j  
allotments 分配數   ^m6k@VM  
allowance 津貼   y+K7WUwhq  
amalgamation 合併   PWf{aHsr  
amortization 攤銷   :N^@a-  
amortized cost 應攤成本   el <<D  
annuities 年金   /2g)Z!&+ L  
applied cost 已分配成本   J>HLQP  
applied expense 已分配費用   p{A}p9sjx  
applied manufacturing expense 己分配製造費用   1$='`@8I  
apportioned charge 攤派費用   .\z|Fr  
appreciation 漲價   =$"zqa.B6  
article of association 公司章程   ?;0nJf  
assessment 課稅   v YRt2({}Z  
assets 資產   5;3c<  
attorney fee 律師費   A2g"=x[1@K  
audit 審計   p?dGZ2` [I  
auditor 審計員   *=-__|t  
average 平均數   JLy)}8I  
average cost 平均成本   "C$!mdr7  
bad debt 壞賬   eh({K;>  
balance 餘額   l|@/?GaH  
balance sheet 資產負債表   !.;xt L   
bank account 銀行賬戶   z;fd#N:  
bank balance 銀行結存   /RA1d
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bank charge 銀行手續費   6e$sA (a=i  
bank deposit 銀行存款   }S~ysQwT  
bank discount 銀行貼現   )8 "EI-/.  
bank draft 銀行匯票   ^DW#  
bank loan 銀行借款   {V]Qwz)1  
bank overdraft 銀行透支   %{N$1h
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bankers acceptance 銀行承兌   |d/x~t=  
bankruptcy 破產   G+#| )V  
bearer 持票人   &xGfkCP.]  
beneficiary 受益人   yNhscAMNn  
bequest 遺產   `}k&HRn  
bill 票據   ps!5HZ2:  
bill of exchange 匯票   j=xtnIq  
bill of lading 提單   0j a  
bills discounted 貼現票據   ?z)y%`}  
bills payable 應付票據   D&z'tf5  
bills receivable 應收票據   zCBtD_@  
board of directors 董事會   \p>]G[g  
bonds 債券   ?l\gh
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bonus 紅利   APHtJoS  
book value 賬面價值   c-s`>m  
bookkeeper 簿記員   }%o+1 <=  
bookkeeping 簿記   ;+r)j"W  
branch office general ledger 支店往來賬戶   IS0 HV$OI  
broker 經紀人   @n~>j&Kp  
brought down 接前   c{m ;"ZCFS  
brought forward 接上頁   O]Ry3j  
budget 預算   F(KH-  
by-product 副產品   X YNUss  
by-product sales 副產品銷售   F9u:8;\@`  
capital 股本   VQNYQqu`[  
capital income 資本收益   <\}Y@g8  
capital outlay 資本支出   h0QYoDvbC  
capital stock 股本   6yu*a_  
capital stock certificate 股票   we:5gK&  
carried down 移後   `L"p)5H  
carried forward 移下頁   D<_,>{$gW  
cash 現金   x;ICV%g/  
cash account 現金賬戶   hdsgOu  
cash in bank 存銀行現金   ,IT)zCpaBP  
cash on delivery 交貨收款   6uCk0 B|  
cash on hand 庫存現金   s_GK;;  
cash payment 現金支付   Ew?/@KAV\  
cash purchase 現購   }GoOE=rhY  
cash sale 現沽   D)O6|DiO  
cashier 出?#123;員   T4Ho
Sei  
cashiers check 本票   PBAz`y2  
certificate of deposit 存款單折   N
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certificate of indebtedness 借據   :bM$;  
certified check 保付支票   7G>0,'XC  
certified public accountant 會計師   RK~FT/
  
charges 費用   EMW4<na[  
charge for remittances 匯水手續費   (v'lb!j^#  
charter 營業執照   ohc/.5Kl  
chartered accountant 會計師   ?G>5 D`V  
chattles 動產   Top#u  
check 支票   l|ZzG4
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che stub 支票存根   t'=~"?T/o  
closed account 己結清賬戶   px [1#*  
closing 結算   #)PGQ)(  
closing entries 結賬紀錄   /SqFP L]  
closing stock 期末存貨   A=qW]Im  
closing the book 結賬   ?9('o\N:  
columnar journal 多欄日記賬   AG$
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combination 聯合   S\ v&{  
commission 佣金   F"m}mf  
commodity 商品   Iu1Sj`A  
common stock 普通股   St7D.|  
company 公司   8Snq75Q<   
compensation 賠償   9$Pl'>5  
compound interest 複利   Pv2nV!X6  
consignee 承銷人   vY0V{u?J  
consignment 寄銷   j3rv2W\  
consignor 寄銷人   $vw}p.  
consolidated balance sheet 合併資產負債表   Z'>eT)  
consolidated profit and loss account 合併損益表    jC/JiI  
consolidation 合併   ,],JI|Rl8c  
construction cost 營建成本   e@2Vn? 5  
construction revenue 營建收入   T24#gF~  
contract 合同   L"[w a.<  
control account 統制賬戶   Cj4b]*Q,  
copyright 版權   dnX` F5zd  
corporation 公司   TJw.e/  
cost 成本   >h!.Gj  
cost accounting 成本會計   #Rm=Em}d  
cost of labour 勞工成本   Y3MR:{}  
cost of production 生產成本   "PX3%II  
cost of manufacture 製造成本    P{i8  
cost of sales 銷貨成本   F&L?J_=  
cost price 成本價格   li_pM!dWU_  
credit 貸方   $NGtxZp  
credit note 收款通知單   6rN5Xf cS  
creditor 債權人   ANpY qV  
crossed check 橫線支票   6B;_uIq5  
current account 往來活期賬戶   cdtzf:#q  
current asset 流動資產   6dS1\Y  
current liability 流動負債   t!=~5YgKs  
current profit and loss 本期損益   |7'yk__m  
debit 借方   Lx
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debt 債務   qi KtR  
debtor 債務人   n"d)  
deed 契據   #PLB $
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deferred assets 遞延資產   l3pW{p  
deferred liabilities 遞延負債   XFf+efh  
delivery 交貨   In9|n^=H@  
delivery expense 送貨費   }Mb'tGW  
delivery order 出貨單   Uo[5V|>X6  
demand draft 即期匯票   |7Xpb   
demand note 即期票據   H'h4@S  
demurrage charge 延期費   8.Own=G?  
deposit 存款   "MS`d+rf\  
deposit slip 存款單   4\'81"ei  
depreciation 折舊   =|5bhwU]  
direct cost 直接成本   :qSi>KCGh  
direct labour 直接人工   wyzBkRg.  
director 董事   !q6V@&  
discount 折扣   9Or4`JOO  
discount on purchase 進貨折扣   \PMKmJX0O  
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