[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。   0A$SYF$O+[  
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acceptance 承兌   Rph%*~'  
account 賬戶   rnhFqNT:  
accountant 會計員   e$l6gY  
accounting 會計   gtU1'p"  
accounting system 會計制度   J%v5d*$.  
accounts payable 應付賬款   - V)  R<  
accounts receivable 應收賬款   [$\>~nj=  
accumulated profits 累積利益   )qM|3],  
adjusting entry ?#123;整記錄   >Wi s.e%b  
adjustment ?#123;整   4rB8Nm1  
administration expense 管理費用   I lG:X)V%  
advances 預付   -zfoRU v  
advertising expense 廣告費   hb^!LtF#Y  
agency 代理   sOC&Q&eg  
agent 代理人   U{1z;lJ  
agreement 契約   3{J.xWB@:  
allotments 分配數   a8uYs DS  
allowance 津貼   3; /?q  
amalgamation 合併   UVX"fZ)  
amortization 攤銷   n.$(}A  
amortized cost 應攤成本   (O5)wej   
annuities 年金   =I4.Gf"~f  
applied cost 已分配成本   3]}'TA`v  
applied expense 已分配費用   =Sxol>?t  
applied manufacturing expense 己分配製造費用   Ti= 3y497S  
apportioned charge 攤派費用   S ~|.&0"\  
appreciation 漲價   T%I&txl  
article of association 公司章程   P#t vm,  
assessment 課稅   HhSjR%6HY;  
assets 資產   1bRL"{m^)-  
attorney fee 律師費   ,b'4CF  
audit 審計   4#rAm"H  
auditor 審計員   !Yh}H<w0  
average 平均數   lizTRVBE  
average cost 平均成本   :m `/Q_y"  
bad debt 壞賬   981!2*  
balance 餘額   )SiY(8y  
balance sheet 資產負債表   km>o7V&4G  
bank account 銀行賬戶   ~775soN  
bank balance 銀行結存   -<oZ)OfU  
bank charge 銀行手續費   b=LF%P  
bank deposit 銀行存款   \iZ1W  
bank discount 銀行貼現   |9s wZ[  
bank draft 銀行匯票    KOSyh<&  
bank loan 銀行借款   h~ha  
bank overdraft 銀行透支   0j@IxEPs  
bankers acceptance 銀行承兌   T-P@u-DU  
bankruptcy 破產   XZO<dh ZX:  
bearer 持票人   #v8Cy|I  
beneficiary 受益人   XiG88Kwv  
bequest 遺產   Kym:J \}9B  
bill 票據   wItzcY1m  
bill of exchange 匯票   q<XcOc5  
bill of lading 提單   +89o`u_l%  
bills discounted 貼現票據   . bG{T|  
bills payable 應付票據   NgxO&Zp  
bills receivable 應收票據   "k
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board of directors 董事會   ZjD2u8e  
bonds 債券   :&$Xe1)i]  
bonus 紅利   @,vv\M0)p  
book value 賬面價值   )6G+tU'  
bookkeeper 簿記員   +{ab1))/  
bookkeeping 簿記   l$`G:%qHj  
branch office general ledger 支店往來賬戶   Q-Y@)Mf~?0  
broker 經紀人   ~7BX@?  
brought down 接前   rk|a'&  
brought forward 接上頁   y''V"Be
  
budget 預算   rqC1  
by-product 副產品   WguV{#=H  
by-product sales 副產品銷售   M,{<TpCx  
capital 股本   nDn{zea7  
capital income 資本收益   m){&:Hs  
capital outlay 資本支出   `q1}6U/k  
capital stock 股本   L&HzN{K  
capital stock certificate 股票   4`0;^K.  
carried down 移後   4H9xO[iM  
carried forward 移下頁   Ap,q ` S  
cash 現金   H2]BMkum  
cash account 現金賬戶   -9Xw]I#QR  
cash in bank 存銀行現金   9jjL9f_3  
cash on delivery 交貨收款   0C7"3l  
cash on hand 庫存現金   YD+QX@  
cash payment 現金支付   1 '%-y  
cash purchase 現購   Q2R>lzB  
cash sale 現沽   V,'FlU  
cashier 出?#123;員   Sl~C0eO  
cashiers check 本票   b l9E&B/  
certificate of deposit 存款單折   n(# c`t*  
certificate of indebtedness 借據   iy9VruT<x  
certified check 保付支票   %J3lK]bv(  
certified public accountant 會計師   -C
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charges 費用   lc-*8eS  
charge for remittances 匯水手續費   ~l4Q~ '  
charter 營業執照   L%4tw5*N  
chartered accountant 會計師   N>T=L0`  
chattles 動產   #|D:f~"d3  
check 支票   /^WE@r[:  
che stub 支票存根   *Ag,kW"
 
closed account 己結清賬戶   kjfxjAS=m  
closing 結算   Z~B+*H F  
closing entries 結賬紀錄   /3;=xZq  
closing stock 期末存貨   n7'<3t  
closing the book 結賬   -y<rM0"NE  
columnar journal 多欄日記賬   P:vX }V |[  
combination 聯合   kfIbgya  
commission 佣金   ^W{eO@  
commodity 商品   }8X:?S %  
common stock 普通股   LDSbd,GF  
company 公司   lHRK'?Q  
compensation 賠償   ,9+nfj  
compound interest 複利   0c{Gr 0[>  
consignee 承銷人   13]y)(  
consignment 寄銷   DOA[iT";4  
consignor 寄銷人   <`b|
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consolidated balance sheet 合併資產負債表   Zj5NWzj X  
consolidated profit and loss account 合併損益表   >EyvdX#v  
consolidation 合併   \>_eEZ5  
construction cost 營建成本   <4SF~i  
construction revenue 營建收入   eq7C]i rH  
contract 合同   *GB$sXF  
control account 統制賬戶   W'8J<VBD  
copyright 版權   jh-kCF  
corporation 公司   047*gn.b  
cost 成本   SlM>";C\  
cost accounting 成本會計   vHoT@E#}'  
cost of labour 勞工成本   c lq <$-  
cost of production 生產成本   Yl
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cost of manufacture 製造成本   XWJ0=t&}  
cost of sales 銷貨成本   XP3QBq  
cost price 成本價格   vjY);aQ  
credit 貸方   DB!uv[c  
credit note 收款通知單  
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creditor 債權人   qsQ]M^@>  
crossed check 橫線支票   6B4hSqjh  
current account 往來活期賬戶   B/[hi%~  
current asset 流動資產   =2Pz$q*ub  
current liability 流動負債   75' Ua$  
current profit and loss 本期損益   zV9 =  
debit 借方   q oKQEG2  
debt 債務   noWRYS%  
debtor 債務人   99=[>Ck)G  
deed 契據   K7YT0cG  
deferred assets 遞延資產   n C\(+K1%  
deferred liabilities 遞延負債   \r)_-  
delivery 交貨   w/)e2CH  
delivery expense 送貨費   k|)^!BdO  
delivery order 出貨單   g#pIMA#/  
demand draft 即期匯票   N GX-'w  
demand note 即期票據   LD7? .  
demurrage charge 延期費   zSX'  
deposit 存款   <<~lV5  
deposit slip 存款單   pO@k@JZ  
depreciation 折舊   Mr@<ZTw  
direct cost 直接成本   xV }:M  
direct labour 直接人工   C{U[w^X  
director 董事   7cJO)cm0'  
discount 折扣   T=iZ9w  
discount on purchase 進貨折扣   bs4fy b  
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