[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。   =R\]=cRbg  
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acceptance 承兌   -{A<.a3P}=  
account 賬戶   -$@h1Y
 
accountant 會計員   .|=\z9_7S8  
accounting 會計   xezcAwW  
accounting system 會計制度   \j.:3Xr  
accounts payable 應付賬款   P|> ~_$W  
accounts receivable 應收賬款   A)KZ a
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accumulated profits 累積利益   =w^M{W.w  
adjusting entry ?#123;整記錄   mVmGg ,  
adjustment ?#123;整   "w_aM7x_  
administration expense 管理費用   DL.!G  
advances 預付   d!{r v  
advertising expense 廣告費   2+O'9F_v  
agency 代理   |'2d_vR  
agent 代理人   hzC>~Ub5  
agreement 契約   G/ 5%.Bf@  
allotments 分配數   YoE3<[KD(  
allowance 津貼   eiOW#_"\  
amalgamation 合併   mcok/,/  
amortization 攤銷   8r!zBKq2~  
amortized cost 應攤成本   " h ^Z  
annuities 年金   k_R"CKd  
applied cost 已分配成本   GJUL$9  
applied expense 已分配費用   -{_PuJ "  
applied manufacturing expense 己分配製造費用   MY/}-*|  
apportioned charge 攤派費用   ::F|8  
appreciation 漲價   A(N4N  
article of association 公司章程   IO> yIU[  
assessment 課稅   BluVmM3Vj  
assets 資產   |D
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attorney fee 律師費   D3A/l  
audit 審計   rN{ c7/|  
auditor 審計員   kNL\m[W8$  
average 平均數   fn!KQ `,#  
average cost 平均成本   Q
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bad debt 壞賬   %0 7SFu#  
balance 餘額   {BHO /q3  
balance sheet 資產負債表   9g?(BI^z  
bank account 銀行賬戶   ]:\dPw
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bank balance 銀行結存   ?'je)
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bank charge 銀行手續費   bu"!jHPB  
bank deposit 銀行存款   :j`s r  
bank discount 銀行貼現   -!9G0h&i|  
bank draft 銀行匯票   o? $.fhD   
bank loan 銀行借款   K4);HJ|=  
bank overdraft 銀行透支   E.>4C[O  
bankers acceptance 銀行承兌   i 3SHg\~Z  
bankruptcy 破產   yCX?!E;La  
bearer 持票人   &t-kpA|EG  
beneficiary 受益人   ]0\MmAJRn  
bequest 遺產   YnP5
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bill 票據   xP,hTE  
bill of exchange 匯票   F}qc0  
bill of lading 提單   DFTyMB1H  
bills discounted 貼現票據   <d_!mKw  
bills payable 應付票據  
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bills receivable 應收票據   Z(!\%mn  
board of directors 董事會   &! ?eL  
bonds 債券   !v0LBe4  
bonus 紅利   ]Sz:|%JP1  
book value 賬面價值   RJ&RTo  
bookkeeper 簿記員    ncdKj}  
bookkeeping 簿記   T/~f~Zz  
branch office general ledger 支店往來賬戶   g2ixx+`?|:  
broker 經紀人   wo/\]5  
brought down 接前   ]7BvvQ  
brought forward 接上頁   !hy-L_wL]  
budget 預算   w3_>VIZJl  
by-product 副產品   =v&hWjP  
by-product sales 副產品銷售   P>D)7V9Hh  
capital 股本   lNh70G8^p  
capital income 資本收益   >T-u~i$s  
capital outlay 資本支出   ]p GL`ge5  
capital stock 股本   j2[+ztG  
capital stock certificate 股票   "|q&ea rc  
carried down 移後   ZJJY8k `  
carried forward 移下頁   f~R(D0@  
cash 現金   %)1?TU  
cash account 現金賬戶   fU}ub2_in  
cash in bank 存銀行現金   @*XV`_!h  
cash on delivery 交貨收款   s 5Qcl;}  
cash on hand 庫存現金   -d/ =5yxL  
cash payment 現金支付   T3<4B!UB&  
cash purchase 現購   8kIks
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cash sale 現沽   rZ$O?K  
cashier 出?#123;員   ~,Ix0h+H+M  
cashiers check 本票   K@]4g49A/j  
certificate of deposit 存款單折   Dm l;#'IF3  
certificate of indebtedness 借據   _;
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certified check 保付支票   d7y[0<xM  
certified public accountant 會計師   khxnlry  
charges 費用   9W5lSX #^;  
charge for remittances 匯水手續費   WpP}stam/  
charter 營業執照   _|2:_N=   
chartered accountant 會計師   sll\g  
chattles 動產   b8t7u  
check 支票   rs[T=CQ  
che stub 支票存根   !;A\.~-!G  
closed account 己結清賬戶   <'oQ \eB  
closing 結算   8TKnL\aar  
closing entries 結賬紀錄   tDcT%D {:  
closing stock 期末存貨   90rol~M&  
closing the book 結賬   h[Y1?ln&h  
columnar journal 多欄日記賬   7n<{tM  
combination 聯合   gr2U6gi  
commission 佣金   LEdh!</'24  
commodity 商品   ou
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common stock 普通股   p6V0`5@t  
company 公司   {VRf0c  
compensation 賠償   {!L~@r  
compound interest 複利   J*M>6Q.)  
consignee 承銷人   k4J+J.|  
consignment 寄銷   oG\Vxg*  
consignor 寄銷人   ?fSG'\h>  
consolidated balance sheet 合併資產負債表   O^ y
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consolidated profit and loss account 合併損益表   I\ob7X'Xu!  
consolidation 合併   R-$! 9mnr  
construction cost 營建成本   CD~.z7,LC  
construction revenue 營建收入   ^09,"<@k  
contract 合同   Y$_B1_  
control account 統制賬戶   m-, x<bM?
 
copyright 版權   rV#ch(  
corporation 公司   onzxx4bax  
cost 成本   h:|qC`}  
cost accounting 成本會計   ~c `l@:  
cost of labour 勞工成本   sO@Tf\d  
cost of production 生產成本   n:!_  
cost of manufacture 製造成本   O\r0bUPE  
cost of sales 銷貨成本   26h21Z16q  
cost price 成本價格   |Cy E5i0  
credit 貸方   5.GR1kl6  
credit note 收款通知單    b>ySv  
creditor 債權人   > ~O.@|  
crossed check 橫線支票   gcT%c|.  
current account 往來活期賬戶   R6->t #n,  
current asset 流動資產   &6VnySE?  
current liability 流動負債   <e6#lF
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current profit and loss 本期損益   ckCE1e>s  
debit 借方   ~t~|"u"P  
debt 債務   =I_'
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debtor 債務人   gB33?  
deed 契據   +ZP7{%  
deferred assets 遞延資產   t?FBG4  
deferred liabilities 遞延負債   r~['VhI!;E  
delivery 交貨   Z%UP6%  
delivery expense 送貨費   dR]m8mdqc1  
delivery order 出貨單   FS.L\MjV]U  
demand draft 即期匯票   9\(| D#  
demand note 即期票據   $6IJP\  
demurrage charge 延期費   )^hbsMhO  
deposit 存款   dM@1l1h/  
deposit slip 存款單   4*;MJ[|  
depreciation 折舊   q) KKvO  
direct cost 直接成本   JucY[`|JV  
direct labour 直接人工   _Fg5A7or  
director 董事   \9EjClfo  
discount 折扣   J'r^/  
discount on purchase 進貨折扣   r3?o9D>  
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