[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。   Vd;NT$S$  
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acceptance 承兌   sK@]|9ciQ  
account 賬戶   X=@bzL;eq  
accountant 會計員   \MDhm,H<  
accounting 會計    CH$K_\  
accounting system 會計制度   9 lXnNK |]  
accounts payable 應付賬款   SuA  @S  
accounts receivable 應收賬款   'YB{W8bR  
accumulated profits 累積利益   eGW h]%  
adjusting entry ?#123;整記錄   kx%\Cz  
adjustment ?#123;整   h$]nfHi_Q  
administration expense 管理費用   ,7Dm p7  
advances 預付   5SEGV
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advertising expense 廣告費   .6c Bx  
agency 代理   *X!+wK-+   
agent 代理人   .npD<*  
agreement 契約   2WS Wfh  
allotments 分配數   ;w;+< Rd  
allowance 津貼   /b]+RXvxj  
amalgamation 合併   *+%$OH,  
amortization 攤銷   gb=tc`  
amortized cost 應攤成本   D}rnpwp{  
annuities 年金   b63DD(  
applied cost 已分配成本   +3J5j+  
applied expense 已分配費用   F?Fxm*Wa/  
applied manufacturing expense 己分配製造費用   )}J }
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apportioned charge 攤派費用   T"e"?JSRJ  
appreciation 漲價   \I 7&F82e  
article of association 公司章程   7O~hA*Z  
assessment 課稅   ~ zoZ{YqP  
assets 資產   %_(^BZd  
attorney fee 律師費   79 \SbB  
audit 審計   G Prq(  
auditor 審計員   ikb;,Js  
average 平均數   m'KEN<)s  
average cost 平均成本   -n:;/ere7-  
bad debt 壞賬   swg*fhJFB  
balance 餘額   ]u\-_PP  
balance sheet 資產負債表   ;y
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bank account 銀行賬戶   4|hfzCjMI  
bank balance 銀行結存   /tJ% gF  
bank charge 銀行手續費   /&em%/  
bank deposit 銀行存款   ]4Q~x  
bank discount 銀行貼現   0pBG^I`_  
bank draft 銀行匯票   **]=!W  
bank loan 銀行借款   CpU y~  
bank overdraft 銀行透支   ?s]?2>p  
bankers acceptance 銀行承兌   f9HoQDFsM  
bankruptcy 破產   2UMX%+ "J  
bearer 持票人   8"ulAx74>  
beneficiary 受益人   $*j)ey>  
bequest 遺產   =.IAd<C  
bill 票據   qhmA)AWG>  
bill of exchange 匯票   v807)JwS  
bill of lading 提單   nu X`>Oy  
bills discounted 貼現票據   pYj}
 
bills payable 應付票據   o;v
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bills receivable 應收票據   2U
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board of directors 董事會   vv
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bonds 債券   d z\yP v~  
bonus 紅利   36d6KS 7  
book value 賬面價值   RWZjD#5%Z  
bookkeeper 簿記員   iwfH~  
bookkeeping 簿記    >L^2Z*  
branch office general ledger 支店往來賬戶   v
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broker 經紀人   Aj+0R?9tG  
brought down 接前   ei @$_w*TH  
brought forward 接上頁   W3xObt3w\  
budget 預算   V7?Pv Q  
by-product 副產品   7Pr5`#x#  
by-product sales 副產品銷售   w"!zLB&9[  
capital 股本   mSp;(oQ  
capital income 資本收益   w_#5Na}>d  
capital outlay 資本支出   960rbxKy3  
capital stock 股本   #Qd"d3QG  
capital stock certificate 股票   6~Y`<#X5J  
carried down 移後   @}tk/7-E  
carried forward 移下頁   b(_PV#@$  
cash 現金   b\+9#)Up@  
cash account 現金賬戶   << aAYkx<  
cash in bank 存銀行現金   k&o1z'<C  
cash on delivery 交貨收款   XtIY8wsP  
cash on hand 庫存現金   -l$-\(,M`#  
cash payment 現金支付   _'P!>C!  
cash purchase 現購   ~ym-Szo  
cash sale 現沽   AeEF/*  
cashier 出?#123;員   SA.,Q~_T7  
cashiers check 本票   /pz(s+4=  
certificate of deposit 存款單折   _UUp+
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certificate of indebtedness 借據   Cc` )P>L  
certified check 保付支票   xcN >L  
certified public accountant 會計師   ^qPS&G  
charges 費用   %|3NCyJ*7  
charge for remittances 匯水手續費   +WSM<S2 U  
charter 營業執照   3qq6X?y*  
chartered accountant 會計師   ~'/_q4  
chattles 動產   E"b"VB  
check 支票   u/4|Akui  
che stub 支票存根   D4ud|$s1  
closed account 己結清賬戶   S.NLxb/
 
closing 結算   +7bV  
closing entries 結賬紀錄   G 4C 7  
closing stock 期末存貨   :_+Fe,h>|  
closing the book 結賬   f"A?\w@  
columnar journal 多欄日記賬   eX9H/&g  
combination 聯合   {1]Of'x '  
commission 佣金   t 5  
commodity 商品  
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common stock 普通股   AME6Zu3Y  
company 公司   ;Z}V}B  
compensation 賠償   =j!Ruy1  
compound interest 複利   qU:Mvb^5&  
consignee 承銷人   m_r_4BP  
consignment 寄銷   /(skIvE|  
consignor 寄銷人   ){XG%n C  
consolidated balance sheet 合併資產負債表   >-YWq  
consolidated profit and loss account 合併損益表   9-N*Jhg  
consolidation 合併   6WX+p3Kv  
construction cost 營建成本   ""^.fh  
construction revenue 營建收入   S t0AV.N1  
contract 合同   r2 o-/$  
control account 統制賬戶   GHo=)NTjy  
copyright 版權   N}j^55M_]  
corporation 公司   @~`2Lo/  
cost 成本   gDjs:]/YR  
cost accounting 成本會計   zq&,KZ  
cost of labour 勞工成本   >L>t$1hXM  
cost of production 生產成本   W]DZ
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cost of manufacture 製造成本   X?Mc"M  
cost of sales 銷貨成本   '1yy&QUZq  
cost price 成本價格   N5:muh \  
credit 貸方   vd'd@T  
credit note 收款通知單   Mlr}v^"G  
creditor 債權人   Rw\S-z/  
crossed check 橫線支票   QGV~Y+  
current account 往來活期賬戶   5KFd /9  
current asset 流動資產   9K5[a^q|My  
current liability 流動負債   GwaU7[6  
current profit and loss 本期損益   ce\ F~8y  
debit 借方   zg83->[  
debt 債務   _oJq32  
debtor 債務人   *eo<5YUHt  
deed 契據   K@zzseQ}=  
deferred assets 遞延資產   QR;E>eEq  
deferred liabilities 遞延負債   =+j>?Yi  
delivery 交貨   `*=Tf  
delivery expense 送貨費   PME ?{%&  
delivery order 出貨單   RZeU{u<O  
demand draft 即期匯票   30v 3C7o=  
demand note 即期票據   ;/8oP ;X2  
demurrage charge 延期費   r&t)%R@q  
deposit 存款   -6KGQc}U  
deposit slip 存款單   aGY
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depreciation 折舊   UR&Uwa&.  
direct cost 直接成本   RjS&^uaP  
direct labour 直接人工   $Z;?d@6yI  
director 董事   Zom7y I  
discount 折扣   EK6fd#J?1  
discount on purchase 進貨折扣   n)
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