[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。   ;c:vzF~Q  
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acceptance 承兌   l+R-lsj  
account 賬戶   ./5|i*ow  
accountant 會計員   #1u4Hi(x5  
accounting 會計   ]wa?~;1^&  
accounting system 會計制度   a_QO)  
accounts payable 應付賬款   'n!;7*  
accounts receivable 應收賬款   jW
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accumulated profits 累積利益   WF*2^iWJ  
adjusting entry ?#123;整記錄   ~O@V;y  
adjustment ?#123;整   {x2N~1!E  
administration expense 管理費用   7ou2SL}k  
advances 預付   _jU6[y|XLh  
advertising expense 廣告費   nN@8vivP%  
agency 代理   a4g=cs<9}  
agent 代理人   k[Uc_=  
agreement 契約   A8c'CMEm  
allotments 分配數   _u{D#mmO  
allowance 津貼   V%e'H>EC  
amalgamation 合併   *tz"T-6O  
amortization 攤銷   s'~_pP  
amortized cost 應攤成本   6prN,*k5  
annuities 年金   e *;"$7o9  
applied cost 已分配成本   u"pn'H  
applied expense 已分配費用   KMoRMCT  
applied manufacturing expense 己分配製造費用   /,E%)K;  
apportioned charge 攤派費用   (X>r_4W$  
appreciation 漲價   quGb;)3  
article of association 公司章程   b LL!iz?  
assessment 課稅   ,@Ed)Zoh  
assets 資產   !R{L`T0  
attorney fee 律師費   "-ZuH   
audit 審計   lmr{Ib2a  
auditor 審計員   1__p1  
average 平均數   A"_;.e`  
average cost 平均成本   CmJ*oXyi  
bad debt 壞賬   xiA9X]FB  
balance 餘額   u^ngD64  
balance sheet 資產負債表   ]7 dm`XV  
bank account 銀行賬戶   TKRu^KH9  
bank balance 銀行結存   tJHzhH)  
bank charge 銀行手續費   ut-UTW  
bank deposit 銀行存款   &~$^a1D6  
bank discount 銀行貼現   ix7N q7!N  
bank draft 銀行匯票   ua4QtDSs  
bank loan 銀行借款   !i)?j@D  
bank overdraft 銀行透支   2

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bankers acceptance 銀行承兌   oh&
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bankruptcy 破產   dBobVT'  
bearer 持票人   Gt6$@ji4u  
beneficiary 受益人   !8l4H
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bequest 遺產   (O&ooM* o  
bill 票據   (]mN09uE  
bill of exchange 匯票   l6l)M  
bill of lading 提單   ]MUuz'<
 
bills discounted 貼現票據   '^7Sa  
bills payable 應付票據   9-bDgzk   
bills receivable 應收票據   m{R`1cN=Hg  
board of directors 董事會   u ERc\TZ  
bonds 債券   lQ!6n  
bonus 紅利   YdE$G>
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book value 賬面價值   q7m-} mBN~  
bookkeeper 簿記員   #[I`VA\x  
bookkeeping 簿記   J tYnBg?[E  
branch office general ledger 支店往來賬戶   l)XzU&Sc~  
broker 經紀人   ~5cLI;4h  
brought down 接前   n6L}#aZG  
brought forward 接上頁   5p=T*Y  
budget 預算   [[[p@d/Y  
by-product 副產品   GbStqR~^#  
by-product sales 副產品銷售   #1V vK  
capital 股本   RE*UIh*O  
capital income 資本收益   Nv #vfh9}P  
capital outlay 資本支出   i'`Z$3EF)  
capital stock 股本   $+7MY-9T  
capital stock certificate 股票   +uv]d
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carried down 移後   bS* "C,b~s  
carried forward 移下頁   &:'Uh W-t  
cash 現金   Q !S"=2  
cash account 現金賬戶   #W!@j"8eK  
cash in bank 存銀行現金   /0"Y. @L  
cash on delivery 交貨收款   Ej6vGC.,  
cash on hand 庫存現金   mQJRq??P  
cash payment 現金支付   wCn W]<+  
cash purchase 現購   roW8 4x  
cash sale 現沽   4Hk
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cashier 出?#123;員   Z$HYXm  
cashiers check 本票   W~dS8B=<  
certificate of deposit 存款單折   DFR.F:O%  
certificate of indebtedness 借據   #,!.
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certified check 保付支票   ;wTl#\|w0  
certified public accountant 會計師   Jqjb@'i  
charges 費用    R:i7Rb2C  
charge for remittances 匯水手續費   f5d"H6%L  
charter 營業執照   PN0:,.4  
chartered accountant 會計師   #Du1(R  
chattles 動產   `4w0*;k;  
check 支票   Sn
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che stub 支票存根   "{L%5:H@  
closed account 己結清賬戶   *>S\i7RET  
closing 結算   p~+)!Z#  
closing entries 結賬紀錄   -i?!em'J  
closing stock 期末存貨   XP6R$0yN  
closing the book 結賬   -br/  
columnar journal 多欄日記賬   /-G;#Wm  
combination 聯合   dO rgqz`e  
commission 佣金   SvDVxK  
commodity 商品   Tv~<W4  
common stock 普通股   >8>`-  
company 公司   9
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compensation 賠償   ",`fGu )  
compound interest 複利   (ioi !p  
consignee 承銷人   tC-(GDGy5  
consignment 寄銷   J/R=O>  
consignor 寄銷人   N<Ti]G  
consolidated balance sheet 合併資產負債表   8cR4@Hqx  
consolidated profit and loss account 合併損益表   6D3fk vcZ  
consolidation 合併   &[qLl  
construction cost 營建成本   @x"vGYKd  
construction revenue 營建收入   :m^eNS6:  
contract 合同   hpLo  
control account 統制賬戶   eP[azC"G
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copyright 版權   sT'wps2  
corporation 公司   ##1[/D(  
cost 成本   fLct!H3  
cost accounting 成本會計   L;E9"7
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cost of labour 勞工成本   aq,&W q@  
cost of production 生產成本   kJHUaXM  
cost of manufacture 製造成本   2+ >.Z.pX  
cost of sales 銷貨成本   O'A''}M  
cost price 成本價格   cz&Qoyh{;  
credit 貸方   kM]?  
credit note 收款通知單   )bw^!w)  
creditor 債權人   C03ehjT<  
crossed check 橫線支票   ~\:+y  
current account 往來活期賬戶   )uZ<?bkQ  
current asset 流動資產   )5Gzk&|  
current liability 流動負債   5JIa?i>B  
current profit and loss 本期損益   G5bi,^G7  
debit 借方   ;:8_H0X'K  
debt 債務   >L?/Ph%d  
debtor 債務人   K(Zd-U  
deed 契據   WLv( K_3Y  
deferred assets 遞延資產   L?4c8!Q  
deferred liabilities 遞延負債    qRTxg%  
delivery 交貨   m"X0Owx  
delivery expense 送貨費   p\b:uy6#  
delivery order 出貨單   l J;wl|9  
demand draft 即期匯票   :$dGcX}  
demand note 即期票據   b3<<4Vf  
demurrage charge 延期費   G@ BrU q  
deposit 存款    VG q'  
deposit slip 存款單   <y(>z*T;  
depreciation 折舊   IAhyGD{b  
direct cost 直接成本   3Ki`W!C  
direct labour 直接人工   cC&R~h]|  
director 董事   b ]1SuL  
discount 折扣   P[% W[E<  
discount on purchase 進貨折扣   .e"De-u  
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