[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。   PKM$*_LcGI  
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acceptance 承兌   ]ifHA# z`~  
account 賬戶   T17LYHIT  
accountant 會計員   8`~3MsE"  
accounting 會計   o>A%}YU  
accounting system 會計制度   yoY)6cn@  
accounts payable 應付賬款   4p.{G%h  
accounts receivable 應收賬款   IK?$!jh  
accumulated profits 累積利益   t02"v4_i  
adjusting entry ?#123;整記錄   rH:X/i;D  
adjustment ?#123;整   0?Wf\7  
administration expense 管理費用   ^oB1 &G  
advances 預付   P_g0G#`4  
advertising expense 廣告費   Z%9^6kdY  
agency 代理   +\M
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agent 代理人   }7
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agreement 契約   g5|\G%dOt  
allotments 分配數   5)v^ cR?&  
allowance 津貼   I2lZ>3X{  
amalgamation 合併   u R%R]X  
amortization 攤銷   Lpbn@y26<  
amortized cost 應攤成本   kZ[yv  
annuities 年金   E0Y/N?  
applied cost 已分配成本   +}0*_VW  
applied expense 已分配費用   +,^M{^%  
applied manufacturing expense 己分配製造費用   V1>94/
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apportioned charge 攤派費用   p33GKg0i+(  
appreciation 漲價   m.a
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article of association 公司章程   molowPI  
assessment 課稅   ;<@O^_+  
assets 資產   aw"%B-N\  
attorney fee 律師費   }3_G
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audit 審計   L0V

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auditor 審計員   ;k%sKVP  
average 平均數   r8?Lr-;  
average cost 平均成本   &8i{'k,l  
bad debt 壞賬   i@^`~vj  
balance 餘額   ye7&y4v+  
balance sheet 資產負債表   GWZXRUc  
bank account 銀行賬戶   ~wg^>!E  
bank balance 銀行結存   RcM0VbR"EU  
bank charge 銀行手續費   K y2xWd8  
bank deposit 銀行存款   64>[pZF8  
bank discount 銀行貼現   }UdqX1jz  
bank draft 銀行匯票   a&VJYAB  
bank loan 銀行借款   y"
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bank overdraft 銀行透支   _rJSkZO  
bankers acceptance 銀行承兌   3&Rqz9W  
bankruptcy 破產   S
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bearer 持票人   W1`ZS*12D  
beneficiary 受益人   q;PzB4#  
bequest 遺產   _-\{k
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bill 票據   G ]By_  
bill of exchange 匯票   ^Jc0c)*  
bill of lading 提單   "FIx^  
bills discounted 貼現票據   NS ;8&  
bills payable 應付票據   #}yFHM?i  
bills receivable 應收票據   hD"~ ^  
board of directors 董事會   QaBXzf   
bonds 債券   8J1.(Mwb?  
bonus 紅利   ~(]DNXB8I`  
book value 賬面價值   .T-p]9*p  
bookkeeper 簿記員   B:.;:AEbT  
bookkeeping 簿記   HZ=yfJs nc  
branch office general ledger 支店往來賬戶   becQ5w/~  
broker 經紀人   K3D $ hb  
brought down 接前   "TJ^Z!  
brought forward 接上頁   =V 7w CW  
budget 預算   mXaUWgO  
by-product 副產品   J vsB^F.4  
by-product sales 副產品銷售   to=##&ld<  
capital 股本   ^v|!(h\ZC  
capital income 資本收益   hzo,.hS's  
capital outlay 資本支出   6Ymk8.PF  
capital stock 股本   4344PBj  
capital stock certificate 股票   C8q-gP[  
carried down 移後   JCfToFB  
carried forward 移下頁   t O>qd#I  
cash 現金   Oh4WYDyT  
cash account 現金賬戶   ^D[;JV  
cash in bank 存銀行現金   FQ)Ekss~C  
cash on delivery 交貨收款   R7E"7"M10  
cash on hand 庫存現金   Ec 7M'~1  
cash payment 現金支付   9ksrr{tW  
cash purchase 現購   d6&t
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cash sale 現沽   ]
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cashier 出?#123;員   4]KceE  
cashiers check 本票   )^sfEYoA  
certificate of deposit 存款單折   9Bw"VN]W  
certificate of indebtedness 借據   @R{&>Q:.  
certified check 保付支票   P'~3WL4MKs  
certified public accountant 會計師   ':$a6f &T  
charges 費用   gMn)<u>  
charge for remittances 匯水手續費   a$:N9&P  
charter 營業執照   &,7(Wab  
chartered accountant 會計師   Bx>@HU
 
chattles 動產   tH(#nx8  
check 支票   rID]!7~  
che stub 支票存根   @7'gr>_E  
closed account 己結清賬戶   +-d>Sl (  
closing 結算   mJ7kOQ-.$  
closing entries 結賬紀錄   Y))sk-  
closing stock 期末存貨   .R5 z>:A  
closing the book 結賬   xRN$cZC  
columnar journal 多欄日記賬   h zE)> f  
combination 聯合   IA`  
commission 佣金   e?WR={  
commodity 商品   2Wtfx" .y  
common stock 普通股   Yl])Q|2I  
company 公司   cTp +M L  
compensation 賠償   do 7{  
compound interest 複利   -N eF6  
consignee 承銷人   ZrS!R[  
consignment 寄銷   yr'`~[oSCy  
consignor 寄銷人   ;7>--_?=  
consolidated balance sheet 合併資產負債表   q%Pnx_RB  
consolidated profit and loss account 合併損益表   BW 7[JD  
consolidation 合併   6I0MJpLW  
construction cost 營建成本   l/LUwDI{  
construction revenue 營建收入   r1]^#&V;MC  
contract 合同   e>.xXg6Zn  
control account 統制賬戶   YeJdk t  
copyright 版權   &YNhKm@"  
corporation 公司   !ZW0yCwLQ  
cost 成本   LBB[aF,Lr  
cost accounting 成本會計   |t_2AV  
cost of labour 勞工成本   mgW
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cost of production 生產成本   }kDrUnBk  
cost of manufacture 製造成本   [-ecK Px  
cost of sales 銷貨成本   m<4Lo0?nS  
cost price 成本價格   .O^|MhBJu  
credit 貸方   9h8G2J o  
credit note 收款通知單   =@>&kU%$&  
creditor 債權人   ~fe0Ba4  
crossed check 橫線支票  
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current account 往來活期賬戶   t {}1f  
current asset 流動資產   QR)eJ5<  
current liability 流動負債   cS"6%:hQ  
current profit and loss 本期損益   u 6+  
debit 借方   l-rnDl  
debt 債務   qDW/8b\^  
debtor 債務人   V*~5*OwB  
deed 契據   >smaR^m  
deferred assets 遞延資產   {ex]_V>  
deferred liabilities 遞延負債   nDvWOt  
delivery 交貨   y(A"g3^=  
delivery expense 送貨費   =Sq7U^(>  
delivery order 出貨單   &AVi4zV  
demand draft 即期匯票   @[Th{HTc.G  
demand note 即期票據   mfvQ]tz_+  
demurrage charge 延期費   5{> cfN\q  
deposit 存款   hGeRM4zVZZ  
deposit slip 存款單   N.?Wev{  
depreciation 折舊   uu>g(q?4II  
direct cost 直接成本   ilP&ctn6+c  
direct labour 直接人工   *QX$Mo^E  
director 董事   C0M{zGT>}  
discount 折扣   )r~Oj3TH  
discount on purchase 進貨折扣   I}X8-WFB  
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