[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。   V,G|k!!  
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acceptance 承兌   IqD_GL)Ms  
account 賬戶   )'4k|@8|  
accountant 會計員   Mv6-|O  
accounting 會計   TEaJG9RU>v  
accounting system 會計制度   fF V!)Zj  
accounts payable 應付賬款   /<]{KI  
accounts receivable 應收賬款   m`FNIY  
accumulated profits 累積利益   4Z/Q=Mq2  
adjusting entry ?#123;整記錄   `YIf_a{  
adjustment ?#123;整   1SR+m >pL  
administration expense 管理費用   [!U?}1YQ  
advances 預付   EeF'&zE-  
advertising expense 廣告費   aG92ay  
agency 代理   pb=cBZ$  
agent 代理人   /\WQxe  
agreement 契約   ,Bal  
allotments 分配數  
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allowance 津貼   yfC^x%d7G  
amalgamation 合併   H `(exa:w  
amortization 攤銷   m2v'WY5u  
amortized cost 應攤成本   :=[XW?L%x  
annuities 年金   }~A f/  
applied cost 已分配成本   }sOwp}FV8X  
applied expense 已分配費用   =%>oR  
applied manufacturing expense 己分配製造費用   _`pD`7:aI^  
apportioned charge 攤派費用   &Ky_v^  
appreciation 漲價   ~mR'Q-hi<  
article of association 公司章程   [ U wi  
assessment 課稅   Jyqc2IH  
assets 資產   |USX[jm\  
attorney fee 律師費   !1G."fo  
audit 審計   -P]sRl3O;  
auditor 審計員   \R3H+W  
average 平均數   xQp|;oW;z  
average cost 平均成本   V.{H9n]IO  
bad debt 壞賬   3hK#'."`N  
balance 餘額   W[}s o6  
balance sheet 資產負債表   ($~RoQ=0S  
bank account 銀行賬戶   q=9`06
  
bank balance 銀行結存   Q;D0<Bv  
bank charge 銀行手續費   7ek&[SJ>,/  
bank deposit 銀行存款   Cj?L@%"  
bank discount 銀行貼現   ubmrlH\d  
bank draft 銀行匯票   `Ps:d^8*P  
bank loan 銀行借款   G2^et$<{uU  
bank overdraft 銀行透支   tyDM'|p  
bankers acceptance 銀行承兌   NMi45y
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bankruptcy 破產   + Q6l*:<|c  
bearer 持票人  
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beneficiary 受益人   k
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bequest 遺產   B.L]Rk\4  
bill 票據   E=#0I]v[  
bill of exchange 匯票   O1`9Y}G(r  
bill of lading 提單   A2nqf^b{#  
bills discounted 貼現票據   0]jA<vLR  
bills payable 應付票據   o#hjvg  
bills receivable 應收票據   1Zi,b
 
board of directors 董事會   E~a3r]V/  
bonds 債券   YX_gb/A  
bonus 紅利   l#}.^71+  
book value 賬面價值   ?PyG/W  
bookkeeper 簿記員   %DQhM,c@  
bookkeeping 簿記   5P'p2x#U  
branch office general ledger 支店往來賬戶   wGZR31  
broker 經紀人   "$}
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brought down 接前   V$uk6#  
brought forward 接上頁   ykFJ%sw3X  
budget 預算   Z*Fr B5
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by-product 副產品   >B>CB3U  
by-product sales 副產品銷售   {N#KkYH{"  
capital 股本   A mwa)  
capital income 資本收益   ''kS*3  
capital outlay 資本支出   YOJ6w  
capital stock 股本   Wn>@9 "  
capital stock certificate 股票   $\?yAE  
carried down 移後   g9Yz*Nee<  
carried forward 移下頁   {Ions~cO)  
cash 現金   R9!Uo  
cash account 現金賬戶   hbcuK&  
cash in bank 存銀行現金   >pr=|$zk=  
cash on delivery 交貨收款   XJIv1s\g  
cash on hand 庫存現金   -!\fpl{  
cash payment 現金支付  
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cash purchase 現購   AZ{^o4<q  
cash sale 現沽   3<=G?of  
cashier 出?#123;員   ZKdeB3D  
cashiers check 本票   2>l,no39t+  
certificate of deposit 存款單折   -$,%f?  
certificate of indebtedness 借據   /QEiMrz@6  
certified check 保付支票   d|iy#hy"_  
certified public accountant 會計師   :(_+7N[KA  
charges 費用   8+Bu+|c%f  
charge for remittances 匯水手續費   bTSL<"(]N  
charter 營業執照   B7Tk4q\;Q  
chartered accountant 會計師   42\-
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chattles 動產   0W%@gs5d
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check 支票   u@ 3y&b  
che stub 支票存根   ^Eo=W/   
closed account 己結清賬戶   k'PQ} ,Vb  
closing 結算   )=DGdIEt  
closing entries 結賬紀錄   WW@d:R  
closing stock 期末存貨   l)-Mq@V  
closing the book 結賬   )}L??|#  
columnar journal 多欄日記賬   H-p
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combination 聯合   1+7GUSIb  
commission 佣金   Vj!
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commodity 商品   _pH{yhA  
common stock 普通股   [0UGuj
  
company 公司   d HJhFw  
compensation 賠償   : 5yV.7  
compound interest 複利   S:61vD  
consignee 承銷人   9RwawTM  
consignment 寄銷   X1vNF|o~  
consignor 寄銷人   1JEnnqu  
consolidated balance sheet 合併資產負債表   /Ky__l
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consolidated profit and loss account 合併損益表   s[Ur~Wvn  
consolidation 合併   1w"8~Z:UXV  
construction cost 營建成本   #*>E*#?t  
construction revenue 營建收入   :L 3&FA  
contract 合同   iL7VFo:Q  
control account 統制賬戶   RL [E X5U  
copyright 版權   8by@iQ  
corporation 公司   #Z~C`n u  
cost 成本   AddeaB5<  
cost accounting 成本會計   T$=4O9G  
cost of labour 勞工成本   4eH.9t  
cost of production 生產成本   <:|3rfm#  
cost of manufacture 製造成本   QjPj[c  
cost of sales 銷貨成本   ; "3+YTtp  
cost price 成本價格   *xR 2)u  
credit 貸方   8Q)@  
credit note 收款通知單   `8\Ja$ =  
creditor 債權人   *Ul*%! ?D  
crossed check 橫線支票   n,O5".aa<  
current account 往來活期賬戶   4ujvD^  
current asset 流動資產   rx:z#"?I  
current liability 流動負債   mceG!@t  
current profit and loss 本期損益   &2I*0  
debit 借方   =iHiPvP0  
debt 債務   :!zC"d
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debtor 債務人   Ejq#~ Zhr!  
deed 契據   q|)Q9+6$+  
deferred assets 遞延資產   n+1y  
deferred liabilities 遞延負債   5f:DN
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delivery 交貨   Tx%VU8\?n  
delivery expense 送貨費   j*;N\;iL!*  
delivery order 出貨單   <f~Fl^^8  
demand draft 即期匯票   VK3it3FI>3  
demand note 即期票據   kJ)gP2E  
demurrage charge 延期費   x6'^4y])  
deposit 存款   DW(~Qdk  
deposit slip 存款單   iwY'4Z e  
depreciation 折舊   r(2R<A  
direct cost 直接成本   ;,OfJ'q^  
direct labour 直接人工   SJgY  
director 董事   /OGA$eP  
discount 折扣   'b"TH^\  
discount on purchase 進貨折扣   %"A_!<n@*`  
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