[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。   8LI-gp\ 2  
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acceptance 承兌   {i*2R^5  
account 賬戶   3loY qeP  
accountant 會計員   ;@nFVy>U  
accounting 會計   ;oNhE B:F  
accounting system 會計制度   G
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accounts payable 應付賬款   r{sebE\ ;  
accounts receivable 應收賬款   ,zQOZ'^  
accumulated profits 累積利益   `Ci4YDaz;k  
adjusting entry ?#123;整記錄   kL90&nP  
adjustment ?#123;整   2`a q**}  
administration expense 管理費用   F=)&98^v$_  
advances 預付   :+%Zh@u\  
advertising expense 廣告費   B(DrY1ztj  
agency 代理   U{ ;l0 2S  
agent 代理人   _Hd{sd#xX1  
agreement 契約   W"Jn(:&  
allotments 分配數   %vO<9fE|1  
allowance 津貼   *8ExRQ Z$  
amalgamation 合併   .9|uQEL  
amortization 攤銷   j}+5vB |0  
amortized cost 應攤成本   ~JuKV&&}K  
annuities 年金   H<ZU#U0FZf  
applied cost 已分配成本   S='syq>Aok  
applied expense 已分配費用   ]Y.deVw3i  
applied manufacturing expense 己分配製造費用   q6wr=OWD  
apportioned charge 攤派費用   m=b~i^@  
appreciation 漲價   }'=h4yI  
article of association 公司章程   On1v<SD$[  
assessment 課稅   2N~E' 25  
assets 資產   cX At:m  
attorney fee 律師費   Z0
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audit 審計   DI&MC9j(   
auditor 審計員   sg'NBAo"  
average 平均數   U&y`-@A4  
average cost 平均成本   TRKgBK$,  
bad debt 壞賬  
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balance 餘額   T 4|jz<iK]  
balance sheet 資產負債表   F* #h9 Y  
bank account 銀行賬戶   ^p_u.P  
bank balance 銀行結存   zH'2s-.bi  
bank charge 銀行手續費   FBsn;,3<W  
bank deposit 銀行存款   ,.g}W~S)  
bank discount 銀行貼現   cD{8|B*  
bank draft 銀行匯票   xaL#MIR"u"  
bank loan 銀行借款   ]

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bank overdraft 銀行透支   u fw cF*  
bankers acceptance 銀行承兌   D{AFL.r{  
bankruptcy 破產   z/1hqxHl  
bearer 持票人   Q[s2}Z!N;  
beneficiary 受益人   h39e)%x1  
bequest 遺產   fW~*6 ln  
bill 票據   )&.!3y 660  
bill of exchange 匯票   +AK:
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bill of lading 提單   <pOl[5v]  
bills discounted 貼現票據   >QI~`MiI  
bills payable 應付票據   6s,2NeVWa  
bills receivable 應收票據   G\1J _al  
board of directors 董事會   d,R6` i  
bonds 債券    } gkP  
bonus 紅利   8D2yR#3  
book value 賬面價值   bag&BHw  
bookkeeper 簿記員   O3ZM
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bookkeeping 簿記   ny`(f,)u*  
branch office general ledger 支店往來賬戶   /p$=Cg[K  
broker 經紀人   aFG3tuaKrQ  
brought down 接前   Ea4 * o  
brought forward 接上頁   9-G b"hr  
budget 預算   u&SZlkf6%  
by-product 副產品   p!GZCf,  
by-product sales 副產品銷售   kZK//YN#  
capital 股本   ]-KV0H  
capital income 資本收益   fN0bIE Y  
capital outlay 資本支出   RH=$h! 5  
capital stock 股本   Tc,$TCF  
capital stock certificate 股票   gV.f*E1C  
carried down 移後   SW;HjQ>V  
carried forward 移下頁   L"^.0*X/d  
cash 現金   (!ZV9S  
cash account 現金賬戶   g9|qbKQ:[  
cash in bank 存銀行現金   SJOmeN}4)  
cash on delivery 交貨收款   Oh-Fp-v87  
cash on hand 庫存現金   yXXvs'$R \  
cash payment 現金支付   @9<S*  
cash purchase 現購   v\'rXy  
cash sale 現沽   Me<du& T  
cashier 出?#123;員   r!~(R+,c  
cashiers check 本票   `11#J;[@G  
certificate of deposit 存款單折   (tpof 5a  
certificate of indebtedness 借據   jPpRsw>  
certified check 保付支票   & L3UlL  
certified public accountant 會計師   qf)C%3gXI  
charges 費用   fZ{&dslg  
charge for remittances 匯水手續費   6I5o2i  
charter 營業執照   %Dra7B%  
chartered accountant 會計師   N tO?  
chattles 動產   ^aT;aP^l  
check 支票   PlF!cr7:4  
che stub 支票存根   VOg/VGJ  
closed account 己結清賬戶   }U(\~ =D  
closing 結算   2q/nAQ+  
closing entries 結賬紀錄   e/ WBgiLw  
closing stock 期末存貨   [4ee <J  
closing the book 結賬   t1 8UDR{  
columnar journal 多欄日記賬   %8a=mQl1^  
combination 聯合    YN4"O>  
commission 佣金   g%X&f_@  
commodity 商品   g>UB

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common stock 普通股   C?{D"f `[]  
company 公司   >6XDX=JVI  
compensation 賠償   bd}
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compound interest 複利   k? o^5@b/  
consignee 承銷人   &K+  
consignment 寄銷   O<4Q$|=&?  
consignor 寄銷人   p "/(>8  
consolidated balance sheet 合併資產負債表   #"hJpyW 4V  
consolidated profit and loss account 合併損益表   ^GE^Q\&D&  
consolidation 合併   *Yj~]E0`1  
construction cost 營建成本   ESn6D@"  
construction revenue 營建收入   yI3Q|731)  
contract 合同   45?*:)l:  
control account 統制賬戶   R:]/{b4Uq  
copyright 版權   o<Xc,mP  
corporation 公司   Y||yzJdC  
cost 成本   1P+Mv^%I  
cost accounting 成本會計   oG+K '(B
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cost of labour 勞工成本   zhuyePn  
cost of production 生產成本   zv$G
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cost of manufacture 製造成本   <\E"clZI  
cost of sales 銷貨成本   m5X3{[a:  
cost price 成本價格   L@>^_p$  
credit 貸方   9BqQ^`bu  
credit note 收款通知單   AF6d#Klog  
creditor 債權人   A Z4|&iT  
crossed check 橫線支票   - P\S>G.  
current account 往來活期賬戶   nw~/~eM5=  
current asset 流動資產   ~!8%_J_  
current liability 流動負債   @*CAn(@#N  
current profit and loss 本期損益   LN@lrC7X  
debit 借方   l5{(z;xM  
debt 債務   V<7R_}^_7  
debtor 債務人   H @_eFlT t  
deed 契據   A Oby*c  
deferred assets 遞延資產   @`w'   
deferred liabilities 遞延負債   5u'TmLuKT  
delivery 交貨   r {pI-$  
delivery expense 送貨費   *Gg1h@&  
delivery order 出貨單   Aivu%}_|  
demand draft 即期匯票   DCEvr"(  
demand note 即期票據   y3&Tv  
demurrage charge 延期費   @?<N +qdH>  
deposit 存款   u}JQTro  
deposit slip 存款單   ^/_\etV  
depreciation 折舊   F,'^se4&  
direct cost 直接成本   el <<D  
direct labour 直接人工   1VhoJGH;C  
director 董事   5en [)3E  
discount 折扣   r[.zLXgK  
discount on purchase 進貨折扣   o7_MM
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