[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。   yYTVXs`fVj  
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acceptance 承兌   8l)  
account 賬戶   .iv3q?8.b  
accountant 會計員   f&I7 ,"v  
accounting 會計   ef
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accounting system 會計制度   fE25(wCz7  
accounts payable 應付賬款   }T(z4P3  
accounts receivable 應收賬款   v'9m7$  
accumulated profits 累積利益   r0\f;q  
adjusting entry ?#123;整記錄   SkP[|g '56  
adjustment ?#123;整   &RY)o^g[4  
administration expense 管理費用   '044Vm;/  
advances 預付   {B{i(6C(  
advertising expense 廣告費   5Pke8K  
agency 代理   }Ik1bkK  
agent 代理人   h)dRR_  
agreement 契約   IN!02`H  
allotments 分配數   vDE |sT  
allowance 津貼   .W.;~`EW  
amalgamation 合併   |C-y}iQ:6~  
amortization 攤銷   I:;+n^N?  
amortized cost 應攤成本   \ TL82H@D  
annuities 年金   p:[LnL  
applied cost 已分配成本   2Rptxb_@  
applied expense 已分配費用   VifmZ;S@Y  
applied manufacturing expense 己分配製造費用   fluGf  
apportioned charge 攤派費用   u''BP.Y S  
appreciation 漲價   <G
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article of association 公司章程   .6T4z7I  
assessment 課稅   uqZ3Hyb  
assets 資產   Bc ^4 T1  
attorney fee 律師費   X47!E |*  
audit 審計   9k>uRV6  
auditor 審計員   -Ktwo_V*  
average 平均數   _s>^?x}  
average cost 平均成本   u,9q<&,  
bad debt 壞賬   a%J/0'(d  
balance 餘額   J/kH%_ >Ir  
balance sheet 資產負債表   o#{#r@,i  
bank account 銀行賬戶   ;`jU_  
bank balance 銀行結存   GX38~pq  
bank charge 銀行手續費   A,<@m2  
bank deposit 銀行存款   =K'L|QKF  
bank discount 銀行貼現   3$_2weZxYn  
bank draft 銀行匯票   /hci\-8N~  
bank loan 銀行借款   e,Zv]Cym  
bank overdraft 銀行透支   MSYN1  
bankers acceptance 銀行承兌   S0xIvzS  
bankruptcy 破產   0yQe5i}  
bearer 持票人   `d`&R.'  
beneficiary 受益人   a4by^  
bequest 遺產   k3yxx]Rk/  
bill 票據   ^!uO(B&  
bill of exchange 匯票   shK&2Noan  
bill of lading 提單   sU%"azc  
bills discounted 貼現票據   AM/lbMr  
bills payable 應付票據   d*9j77C]  
bills receivable 應收票據   ?>?ZAr  
board of directors 董事會   D_ ug-<QT  
bonds 債券   z7q%,yw3N  
bonus 紅利   zJ_My&~  
book value 賬面價值   l $Zs~@N  
bookkeeper 簿記員  
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bookkeeping 簿記   3@HIpQM3  
branch office general ledger 支店往來賬戶   cYD1~JX.  
broker 經紀人   i tW~
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brought down 接前   =,E'~ P  
brought forward 接上頁   %kW3hQ<$  
budget 預算   Y_lCcu#O
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by-product 副產品   4K #^dJnC  
by-product sales 副產品銷售   C$y fMK,,N  
capital 股本    >fwlg-  
capital income 資本收益   /MxCvEE  
capital outlay 資本支出   )$F6  
capital stock 股本   i*A$SJ:}  
capital stock certificate 股票   gTD%4V  
carried down 移後  
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carried forward 移下頁   |wJ),h8/  
cash 現金   ~ i'C/[P  
cash account 現金賬戶   P.1Qc)m4  
cash in bank 存銀行現金   -;S3|  
cash on delivery 交貨收款   #
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cash on hand 庫存現金   .lG
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cash payment 現金支付   b)y<.pS\  
cash purchase 現購   gQCC>8  
cash sale 現沽   FJlsWh4,6=  
cashier 出?#123;員   >rRjm+vg  
cashiers check 本票   NIL^UN}  
certificate of deposit 存款單折   N$*>suQ,  
certificate of indebtedness 借據   %9.bu|`KK  
certified check 保付支票   yEnKUo[  
certified public accountant 會計師   KZ @l /s  
charges 費用   K1 6s)S'  
charge for remittances 匯水手續費   "mG!L$  
charter 營業執照   '[xut1{  
chartered accountant 會計師   h!~|6nj  
chattles 動產    nFVbQa~  
check 支票   yT2vO_rH  
che stub 支票存根   GdL4|xv  
closed account 己結清賬戶   &U854  
closing 結算   -ca]Q|m8  
closing entries 結賬紀錄   #Z#_!o  
closing stock 期末存貨   eKS:7:X  
closing the book 結賬   +Hi{/{k0N  
columnar journal 多欄日記賬   '>4+WZ1w5  
combination 聯合   2/UI>@By  
commission 佣金   w7Pe  
commodity 商品   0L 7@2|a0  
common stock 普通股   7dsnv)(v  
company 公司   YU*46 hA1B  
compensation 賠償   5auL<Pq  
compound interest 複利   ?|gGsm+  
consignee 承銷人   fCs\Q  
consignment 寄銷   IcO9V<Q|  
consignor 寄銷人   sCL/pb]  
consolidated balance sheet 合併資產負債表   :v''"+\  
consolidated profit and loss account 合併損益表   hE9'F(87a  
consolidation 合併   8o%E&Jg:  
construction cost 營建成本   U8Cw7u2  
construction revenue 營建收入   GF 9ZL  
contract 合同   i:AjWC@]  
control account 統制賬戶   t>m8iS>  
copyright 版權   U3(L.8(sA  
corporation 公司   lu<Np9/5<  
cost 成本   60(}_ %  
cost accounting 成本會計    zd.1  
cost of labour 勞工成本   EgkZ$ah  
cost of production 生產成本   Z&BM%.NZJ  
cost of manufacture 製造成本   ^ON-#  
cost of sales 銷貨成本   LZ3rr-  
cost price 成本價格   x Q@&W
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credit 貸方   !tm|A`<g#<  
credit note 收款通知單   U+I3P  
creditor 債權人   FA<Z37:  
crossed check 橫線支票   Cj`pw2.  
current account 往來活期賬戶   zlC^  
current asset 流動資產   WXRHG)nvL  
current liability 流動負債   Z^jGT+
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current profit and loss 本期損益   hXj* {vT  
debit 借方   =<Zwv\U  
debt 債務   W ??;4  
debtor 債務人   ?tW%"S^D  
deed 契據   ksxO<Y  
deferred assets 遞延資產   ]
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deferred liabilities 遞延負債   ,APGPE}I[  
delivery 交貨   oX%P sS  
delivery expense 送貨費   \emT:Frb  
delivery order 出貨單   p
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demand draft 即期匯票   7 UB8N vo  
demand note 即期票據   >Rx8 0  
demurrage charge 延期費   ]l9,t5Y  
deposit 存款   x`/m>~_  
deposit slip 存款單   ,.1&Ff
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depreciation 折舊   LRfFn^FPM  
direct cost 直接成本   q[Sp|C6x  
direct labour 直接人工   Sm~? zU[k/  
director 董事   >@q2FSMf  
discount 折扣   =rs=8Ty?S  
discount on purchase 進貨折扣   !>"INmz  
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