[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。   JT^0AZ_*  
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acceptance 承兌   5)i0g  
account 賬戶   6T_c#G5  
accountant 會計員   HW,55#yG  
accounting 會計   kakWXGeR  
accounting system 會計制度   RA67w&  
accounts payable 應付賬款   'E8Qi'g  
accounts receivable 應收賬款   Fpwh.R:yV  
accumulated profits 累積利益   .
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adjusting entry ?#123;整記錄   \1_&?(pU  
adjustment ?#123;整   A8Y~^
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administration expense 管理費用   O~]G(TMs8W  
advances 預付   L(S.  
advertising expense 廣告費   ~ZN9 E-uL  
agency 代理   ,R6$SrNcd  
agent 代理人   /! G0 g%k  
agreement 契約   ,Gx=e!-N5  
allotments 分配數   YZ P  
allowance 津貼   {0{$.L  
amalgamation 合併   YL0RQa  
amortization 攤銷   tJ=zk3BN~  
amortized cost 應攤成本   .1lc'gu5y  
annuities 年金   #TF  
applied cost 已分配成本   zKT<Q M!`  
applied expense 已分配費用   $ayD55W4  
applied manufacturing expense 己分配製造費用   7^X_tQf  
apportioned charge 攤派費用   "!?Ya{  
appreciation 漲價   K#m o+n5-;  
article of association 公司章程   {u3u%^E;R  
assessment 課稅   th|Q NG  
assets 資產   :\RB ^3;  
attorney fee 律師費   .?:~s8kB  
audit 審計   #oY7v,x\  
auditor 審計員   >@
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average 平均數   <Ux;dekz}  
average cost 平均成本   OPjh"Hv  
bad debt 壞賬   1!#ZEI C  
balance 餘額   b
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balance sheet 資產負債表   `rQl{$9IC  
bank account 銀行賬戶   }$U6lh/Ep  
bank balance 銀行結存   Vd~k4  
bank charge 銀行手續費   CB)#; |aDB  
bank deposit 銀行存款   Mq$=zsj  
bank discount 銀行貼現   5o#8DIal  
bank draft 銀行匯票   FFGTIT# {"  
bank loan 銀行借款   %)V3QnBO  
bank overdraft 銀行透支   hiuPvi}  
bankers acceptance 銀行承兌   GjBQxn   
bankruptcy 破產   [%:NR  
bearer 持票人   7]bqs"t  
beneficiary 受益人   $<PVzW,$o  
bequest 遺產   T94$}- 5/)  
bill 票據   KQ3 On(d  
bill of exchange 匯票   $i Tgv?.Q  
bill of lading 提單   Kfl+8UR5=  
bills discounted 貼現票據   u{ /gjv  
bills payable 應付票據   Jsl,r+'H  
bills receivable 應收票據   +a;j>hh  
board of directors 董事會   9 |Y?#oZ1  
bonds 債券   >s q9c/}X  
bonus 紅利   &5<lQ1  
book value 賬面價值   
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bookkeeper 簿記員   H++rwVwj#h  
bookkeeping 簿記   G S%Dn^l  
branch office general ledger 支店往來賬戶   f[D#QC  
broker 經紀人   \Qn8"I83AV  
brought down 接前   tB.9Ov*  
brought forward 接上頁   ~5b %~:  
budget 預算   -d]z_ SP@  
by-product 副產品   ptcU_*Gd  
by-product sales 副產品銷售   RZjR d   
capital 股本   \ZB;K~BV&  
capital income 資本收益   3ss io-X  
capital outlay 資本支出   }2S \-  
capital stock 股本   <[bDNe["?  
capital stock certificate 股票   >Ko )Z&j9W  
carried down 移後   *RO ~%g  
carried forward 移下頁   \N)FUYo Hg  
cash 現金   +nuQC{^>  
cash account 現金賬戶   |%}?*|-  
cash in bank 存銀行現金   b;{C1aa>}  
cash on delivery 交貨收款   E7D DMU  
cash on hand 庫存現金   !p$V7pFu6  
cash payment 現金支付   FW4 hqgE@  
cash purchase 現購   >vhyKq|g<  
cash sale 現沽   =zKp(_[D  
cashier 出?#123;員   yLP0w^Q  
cashiers check 本票   F 7=-k/k  
certificate of deposit 存款單折   -h}J%UV  
certificate of indebtedness 借據   U&NOf;h$  
certified check 保付支票   E:ytdaiT  
certified public accountant 會計師   foeVj L:T  
charges 費用   6`i'  
charge for remittances 匯水手續費   t9}XO  M*  
charter 營業執照   KME #5=~  
chartered accountant 會計師   V-31x)  
chattles 動產   pP#?|  
check 支票   !Zrvko  
che stub 支票存根   {SJLM0 =Z  
closed account 己結清賬戶   -:QyWw/d  
closing 結算   *QVE>{  
closing entries 結賬紀錄   #3S/TBy,  
closing stock 期末存貨   ^iTA40K  
closing the book 結賬   Vswi /(  
columnar journal 多欄日記賬   4}CRM# W2  
combination 聯合   ,#A,+!4  
commission 佣金   d dPJx<  
commodity 商品   1\2 m'o  
common stock 普通股   km^AX:r1  
company 公司   I.>
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compensation 賠償   R8E<;^?j  
compound interest 複利   nF-FoO98  
consignee 承銷人   \yqiv"'  
consignment 寄銷   ^V:YNUqp#  
consignor 寄銷人   86Rit!ih  
consolidated balance sheet 合併資產負債表   V6L_aee}CK  
consolidated profit and loss account 合併損益表   E*%{Nn  
consolidation 合併   /X?Nv^Hy  
construction cost 營建成本   8|l Yf%n>j  
construction revenue 營建收入   3B0%:Jj  
contract 合同   Kk, ->q<1  
control account 統制賬戶   .q=X58tHu  
copyright 版權   3"".kf,O5e  
corporation 公司   GH
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cost 成本   I 4*N  
cost accounting 成本會計   *,. {Xf  
cost of labour 勞工成本   1Nz\3] -  
cost of production 生產成本   @6E[K'5c1  
cost of manufacture 製造成本   %F7aFvl*  
cost of sales 銷貨成本   [H&m@*UO  
cost price 成本價格   OV[-m;h|  
credit 貸方   L*_xu _F  
credit note 收款通知單   z7CYYU?  
creditor 債權人   S$#Awen"@  
crossed check 橫線支票   23>?3-q
 
current account 往來活期賬戶   97g\nq<  
current asset 流動資產   S.I<Hs   
current liability 流動負債   kO4C^pl"v  
current profit and loss 本期損益   ,R)[$n  
debit 借方   c*h5lM'n6  
debt 債務   V$@2:@8mo  
debtor 債務人   _k}b  
deed 契據   dug RO[  
deferred assets 遞延資產   1{wy%|H\  
deferred liabilities 遞延負債   41.+3VP  
delivery 交貨   *cd9[ ~  
delivery expense 送貨費   aV ^2  
delivery order 出貨單   czp5M
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demand draft 即期匯票   O~D}&M@/R  
demand note 即期票據   <Z5prunov  
demurrage charge 延期費   z/TRqD  
deposit 存款   T Q BL!w  
deposit slip 存款單    A=,
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depreciation 折舊   5ZSw0A(w  
direct cost 直接成本   /v8qT'$^  
direct labour 直接人工   #qPk,a  
director 董事   ILQg@Jl  
discount 折扣   ed{9UJWh  
discount on purchase 進貨折扣   Pg:Nz@CQ  
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