[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。   =+w!fy  
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acceptance 承兌   P` AW8Y6o  
account 賬戶   mKuY=#RP  
accountant 會計員   !4+ FN)  
accounting 會計   Hd57Iw  
accounting system 會計制度   = buarxk  
accounts payable 應付賬款   +,T z +!  
accounts receivable 應收賬款   @wcrtf~{)&  
accumulated profits 累積利益   Nj=0bg"Qg5  
adjusting entry ?#123;整記錄   =B0AG9Fz  
adjustment ?#123;整   aW_Pv~  
administration expense 管理費用   !nL>Ly  
advances 預付   BKKW3PT  
advertising expense 廣告費   ;e0-FF+  
agency 代理   jr/IU=u*v  
agent 代理人   eL88lV]I  
agreement 契約   y 'Ah
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allotments 分配數   Q!70D)O$  
allowance 津貼   jbWgL$  
amalgamation 合併   ~-
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amortization 攤銷   3L:SJskYR  
amortized cost 應攤成本   `Gh J)WA<  
annuities 年金   /<1zzeHRSD  
applied cost 已分配成本   _o? I=UN2:  
applied expense 已分配費用   }U|0F#0$  
applied manufacturing expense 己分配製造費用   u4h.\ul8%  
apportioned charge 攤派費用   lQ&J2H<
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appreciation 漲價   p# JPLCs  
article of association 公司章程   [@Mo3]#\  
assessment 課稅   lf#5X)V  
assets 資產   Zmm6&OZ%  
attorney fee 律師費   X}g"_wN,g>  
audit 審計   @cc}[Uw4B  
auditor 審計員   ?-JW2 E"uT  
average 平均數   F0tcVdv  
average cost 平均成本   $kccM&B  
bad debt 壞賬   2=
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balance 餘額   Rk#p zD  
balance sheet 資產負債表   |_OoD9,M  
bank account 銀行賬戶   >dXB)yl  
bank balance 銀行結存   p^ ONJ
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bank charge 銀行手續費   %xA-j]%?ep  
bank deposit 銀行存款   j{
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bank discount 銀行貼現   8ib e#jlg  
bank draft 銀行匯票   {01^xn.  
bank loan 銀行借款   Oj '^Ww m  
bank overdraft 銀行透支   l ;S_J^S  
bankers acceptance 銀行承兌   |E&|6h1  
bankruptcy 破產   N ;Cs? C  
bearer 持票人   e!vWGnY  
beneficiary 受益人   1dOB|  
bequest 遺產   e5(c,,/  
bill 票據   Hi^Z`97c  
bill of exchange 匯票   duc\/S'  
bill of lading 提單   z9w]{Zd_,d  
bills discounted 貼現票據   + wfZFJ:1l  
bills payable 應付票據   *onVG5<  
bills receivable 應收票據   WO$8j2!~#  
board of directors 董事會   a:KL{e[  
bonds 債券   0E9 lv"3o  
bonus 紅利   @(IA:6GN  
book value 賬面價值   5t|$Yt[  
bookkeeper 簿記員   3gYtu-1  
bookkeeping 簿記   A@Cvx7X  
branch office general ledger 支店往來賬戶   EAHdt=8W{  
broker 經紀人   
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brought down 接前   >:h&5@^j$  
brought forward 接上頁   {LT2^gy=  
budget 預算   F^&@[k 7WW  
by-product 副產品   =3PZGdWD  
by-product sales 副產品銷售   *ZIX76y<!A  
capital 股本   P MI?PC[;  
capital income 資本收益   zXk^ugFy  
capital outlay 資本支出   h6?o)Q>N  
capital stock 股本   JsEnhE}]  
capital stock certificate 股票   w$j6!z  
carried down 移後   SeuDJxqopD  
carried forward 移下頁   !Ej?9 LHo  
cash 現金   Oj8D+sC{  
cash account 現金賬戶   Gn4XVzB`O  
cash in bank 存銀行現金   PmQeO*f+  
cash on delivery 交貨收款   {\X$vaF  
cash on hand 庫存現金   ZCA= n  
cash payment 現金支付   &{q<  
cash purchase 現購   2InM(p7j~K  
cash sale 現沽   7Rd(,eWE@  
cashier 出?#123;員   /T2 v`Li  
cashiers check 本票   T8^l}Y B  
certificate of deposit 存款單折   [E/. r{S  
certificate of indebtedness 借據   $01~G?:]`  
certified check 保付支票   X9?0`6Li  
certified public accountant 會計師   C3~O6<,Jh  
charges 費用   k%iwt]i%  
charge for remittances 匯水手續費   /S@iF  
charter 營業執照   >h.HW  
chartered accountant 會計師   A@-U#UvN  
chattles 動產   wUL5"\  
check 支票   CZ>Ujw=&k  
che stub 支票存根   .3#Xjhebvu  
closed account 己結清賬戶   qpzyl~g:C  
closing 結算   olKM0K  
closing entries 結賬紀錄   . BX*C  
closing stock 期末存貨   ?Ss~!38  
closing the book 結賬   bdEIvf7  
columnar journal 多欄日記賬   -Ir>pY\!  
combination 聯合   5W=Jn?y2  
commission 佣金   C=2DxdZG  
commodity 商品   Tl#2w=  
common stock 普通股   wk'&n^_br  
company 公司   U }I#;*F  
compensation 賠償   (iIzoEpb8W  
compound interest 複利   h92KU  
consignee 承銷人   =J]M#6N0  
consignment 寄銷   f{uS  
consignor 寄銷人   nzF2Waa-  
consolidated balance sheet 合併資產負債表   ?}= $zN  
consolidated profit and loss account 合併損益表   :B\$7+$v  
consolidation 合併   '8FH
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construction cost 營建成本   h")7kjM  
construction revenue 營建收入   BkY#wJ'  
contract 合同   &VcO,7 A|  
control account 統制賬戶   [+="I &  
copyright 版權   &.PAIe.  
corporation 公司   F!w|5,)  
cost 成本   rq1zvuUx  
cost accounting 成本會計   r%NzKPW'  
cost of labour 勞工成本   F`,Hf Cb\  
cost of production 生產成本   8k+k\V{  
cost of manufacture 製造成本   <9T,J"y  
cost of sales 銷貨成本   `u_k?)lK  
cost price 成本價格   U* uMMb}$  
credit 貸方   Bwu?DK  
credit note 收款通知單   Z,"YMUl'  
creditor 債權人   j?g#8L;W\w  
crossed check 橫線支票   1 QnaZhu'  
current account 往來活期賬戶   ?.n1t@sG&  
current asset 流動資產   0f
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current liability 流動負債   fwh/#V-i  
current profit and loss 本期損益   }^P"R[+4u  
debit 借方   KC%&or  
debt 債務   l3/Cj^o
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debtor 債務人   UMT}2d%  
deed 契據   Om_ "X6  
deferred assets 遞延資產   (+<66 TO  
deferred liabilities 遞延負債   U??OiKVZ+  
delivery 交貨   K@/dQV%Z  
delivery expense 送貨費   Lr(JnS  
delivery order 出貨單   7!)VOD8Z  
demand draft 即期匯票   ~yV?*"Hi  
demand note 即期票據   d/awQXKe7  
demurrage charge 延期費   . ~a~(|  
deposit 存款   ln":j?`  
deposit slip 存款單   F+j"bhe  
depreciation 折舊   4/v[.5  
direct cost 直接成本   V|*
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direct labour 直接人工   ;%cW[*Dw  
director 董事   .[s6PzQy  
discount 折扣   B__e*d:)!m  
discount on purchase 進貨折扣   Q'?VLv|@  
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