[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。   H3Z"u  
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acceptance 承兌   CUo %i/R  
account 賬戶   rxJWU JMxK  
accountant 會計員   ;p}X]e l }  
accounting 會計   4)=\5wJDg1  
accounting system 會計制度   :6Oh?y@  
accounts payable 應付賬款   yhi
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accounts receivable 應收賬款   drZ1D s  
accumulated profits 累積利益   09>lx $  
adjusting entry ?#123;整記錄   I%<,JRAV  
adjustment ?#123;整   'WW['  
administration expense 管理費用   @hE$x-TP0  
advances 預付   y $K#M  
advertising expense 廣告費   b#<@&0KE  
agency 代理   BXf.^s{H  
agent 代理人   >9v?p=  
agreement 契約   Ni4*V3VB  
allotments 分配數   8+7=yN(  
allowance 津貼   &J~%Nt  
amalgamation 合併   #r4S%  
amortization 攤銷   M~1 n#  
amortized cost 應攤成本   !z.C}n5F  
annuities 年金   D9|?1+Kc  
applied cost 已分配成本   N<54_(|X  
applied expense 已分配費用   ;f8$vW];  
applied manufacturing expense 己分配製造費用   =<M7t*!  
apportioned charge 攤派費用   Tpv]c  
appreciation 漲價   mjd9]H gN  
article of association 公司章程   :RnFRAcr  
assessment 課稅   &E>zvRBQ  
assets 資產   xgeKz^,  
attorney fee 律師費   mfNYN4Um6  
audit 審計   LBlaDw  
auditor 審計員   `Oc`I9  
average 平均數   +I+7@XiZ  
average cost 平均成本   = yH#I il  
bad debt 壞賬   +AT!IZrB2i  
balance 餘額   h*qoe(+ZD  
balance sheet 資產負債表   |H)WJ/`  
bank account 銀行賬戶   ;-koMD!2F  
bank balance 銀行結存   u$ZahN!  
bank charge 銀行手續費   2_4m}T3  
bank deposit 銀行存款   96.A8o
 
bank discount 銀行貼現   f V|Zh  
bank draft 銀行匯票   AF qut  
bank loan 銀行借款   /Nh:O  
bank overdraft 銀行透支   ?V}AwLX}  
bankers acceptance 銀行承兌   bt C.EmX  
bankruptcy 破產   U-$ B"w&  
bearer 持票人   jy]<q^J  
beneficiary 受益人   cXO_g!&2A  
bequest 遺產   Qhd
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bill 票據   Bpjw
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bill of exchange 匯票   9xvE?8;M#  
bill of lading 提單   ^%v<I"<Uq5  
bills discounted 貼現票據   3eV(2  
bills payable 應付票據   6c3+q+#J2  
bills receivable 應收票據   LW;UL}av  
board of directors 董事會   FshQ OFW  
bonds 債券   Z' 0Gd@/  
bonus 紅利   _J51:pi  
book value 賬面價值   *n)3y.s  
bookkeeper 簿記員   "/).:9],}  
bookkeeping 簿記   T~k 5` ~\(  
branch office general ledger 支店往來賬戶  
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broker 經紀人   Sdc;jK 9d!  
brought down 接前   6N4/p=lE  
brought forward 接上頁   /: a~;i  
budget 預算   sa~.qmqu  
by-product 副產品   k!]Tg"]JAh  
by-product sales 副產品銷售   {)eV) 2a  
capital 股本   -IR9^)  
capital income 資本收益   )>)_>[  
capital outlay 資本支出   Te"<.0~1  
capital stock 股本   T|p$Ddt`+  
capital stock certificate 股票   rs@,<DV)u  
carried down 移後   :8;8 -c  
carried forward 移下頁   Ms*;?qtrR  
cash 現金   1anV!&a<K(  
cash account 現金賬戶   ~9qDmt,i  
cash in bank 存銀行現金   q_8qowu"  
cash on delivery 交貨收款   _Y*: l7  
cash on hand 庫存現金   GA6)O-^G  
cash payment 現金支付   AM}-dKei|  
cash purchase 現購   %ma1LN[  
cash sale 現沽   I\sCH  
cashier 出?#123;員   bw {%X  
cashiers check 本票   O'deQq[  
certificate of deposit 存款單折   Rww"Z=F  
certificate of indebtedness 借據   mp~\ioI*d  
certified check 保付支票   >P
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certified public accountant 會計師   8zz-jkR  
charges 費用   d}b#"A  
charge for remittances 匯水手續費   |pr~Ohz  
charter 營業執照   uH]n/Kv1,  
chartered accountant 會計師   Z94D<X"  
chattles 動產   =5_8f  
check 支票   {S\cpCI`  
che stub 支票存根   T7n;Bf  
closed account 己結清賬戶   pTmG\w A~$  
closing 結算   t09,X  
closing entries 結賬紀錄   yPm)r2Ck  
closing stock 期末存貨   8T 6jM+ h  
closing the book 結賬   A20_a;V  
columnar journal 多欄日記賬   C,-V>bx g  
combination 聯合   E/_=0t  
commission 佣金   2o/}GIKj  
commodity 商品   2P9hx5PiV  
common stock 普通股   D?]aYCT  
company 公司   bn^^|i  
compensation 賠償   G <m{o  
compound interest 複利   Y&k'4Y%  
consignee 承銷人   z]\0]i  
consignment 寄銷   hdN3r{  
consignor 寄銷人   GVY_u@6   
consolidated balance sheet 合併資產負債表   <s-_ieW'  
consolidated profit and loss account 合併損益表   hW>@jT"t1C  
consolidation 合併   RXgi>Hz  
construction cost 營建成本   )T?w,"kI  
construction revenue 營建收入   vK#xA+W  
contract 合同   P 2;j>=W  
control account 統制賬戶   (a`z:dz}  
copyright 版權   ` M"Z q  
corporation 公司   rMpb  
cost 成本   50rq}-  
cost accounting 成本會計   (q*T.  
cost of labour 勞工成本   qVJV9n  
cost of production 生產成本   mRfF)  
cost of manufacture 製造成本   a+zE`uY  
cost of sales 銷貨成本   u&bo32fc  
cost price 成本價格   ngEjbCV+  
credit 貸方   0?SdAF[:z  
credit note 收款通知單   _V6;`{$WK  
creditor 債權人   GC$Hp!H  
crossed check 橫線支票   8!me$k&  
current account 往來活期賬戶   l$d4g?Z  
current asset 流動資產  
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current liability 流動負債   #(bMZ!/(  
current profit and loss 本期損益   dB_\0?jJ-  
debit 借方   v.\1-Q?  
debt 債務   ^N`ar9Db  
debtor 債務人   ]_|qv1K6  
deed 契據   nd_d tsp#  
deferred assets 遞延資產   wC<!,tB(8  
deferred liabilities 遞延負債   "]5]"F4]  
delivery 交貨   n`0}g_\q  
delivery expense 送貨費   ?
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delivery order 出貨單   "+ &|$*  
demand draft 即期匯票   \|DcWH1  
demand note 即期票據   gjL>FOe8u  
demurrage charge 延期費   gjvKrg
 
deposit 存款   }I,]"0b  
deposit slip 存款單   ~+QfP:G  
depreciation 折舊   O)`R)MQ)  
direct cost 直接成本   : B$ d  
direct labour 直接人工   6/.-V1*O  
director 董事   t%q@W,2J  
discount 折扣   n/S 1Hae`  
discount on purchase 進貨折扣   \ tF><  
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