[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。   VEsIhjQ  
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acceptance 承兌   Phq"A[4=O  
account 賬戶   f/PqkHF  
accountant 會計員   7m$EZTw?  
accounting 會計  
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accounting system 會計制度   <>v=jH|L  
accounts payable 應付賬款    ^t}1$H  
accounts receivable 應收賬款   %fuV
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accumulated profits 累積利益   ~n=oPm$pR  
adjusting entry ?#123;整記錄   *q&^tn b  
adjustment ?#123;整   ~Z` Cu~7  
administration expense 管理費用   k'8tqIUN]  
advances 預付   z{H=;"+rh  
advertising expense 廣告費   'vwu^u?  
agency 代理   y g:&cIr,  
agent 代理人   gWD46+A){  
agreement 契約   -bd'sv  
allotments 分配數   b^:frjaE3  
allowance 津貼   0fJz[;dV>n  
amalgamation 合併   {nPiIPH  
amortization 攤銷   -{XDQ{z<%  
amortized cost 應攤成本   3*zywcTH  
annuities 年金   ,Dab(  
applied cost 已分配成本   cY^'Cj  
applied expense 已分配費用   5[y+X|Am  
applied manufacturing expense 己分配製造費用   H-,p.$3}  
apportioned charge 攤派費用   xs6k r  
appreciation 漲價   T@jv0/(+  
article of association 公司章程   @?JFqwq!  
assessment 課稅   yGY:EvH^?  
assets 資產   8S` j6  
attorney fee 律師費   6]r#6c%  
audit 審計   WES$B7y  
auditor 審計員   }  fa  
average 平均數   u!-v1O^[
  
average cost 平均成本   -}1TT@  
bad debt 壞賬   !^'6&NR#K  
balance 餘額   TKp2C5bX  
balance sheet 資產負債表   qizQt]l  
bank account 銀行賬戶   Te
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bank balance 銀行結存   EK&";(x2(  
bank charge 銀行手續費   I5@8=rFk  
bank deposit 銀行存款   p\P)    
bank discount 銀行貼現   <A(Bq'eQM  
bank draft 銀行匯票   @_$Un&eo  
bank loan 銀行借款   X[!S7[d-y  
bank overdraft 銀行透支   2>[xe  
bankers acceptance 銀行承兌   " l{{H&d  
bankruptcy 破產   fg7  
bearer 持票人   /|8rVYSs  
beneficiary 受益人   6p9 {z42  
bequest 遺產   F/PH=Dk  
bill 票據   )Ma/]eZ^I  
bill of exchange 匯票   _T_6Yl&cf)  
bill of lading 提單   ;X;(7  
bills discounted 貼現票據   v@4vitbG9  
bills payable 應付票據   ;F_P<b 2  
bills receivable 應收票據   $
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board of directors 董事會   nYR#Q|  
bonds 債券   naM~>N  
bonus 紅利   ^xgqs $`7  
book value 賬面價值   IhN^*P:Fo  
bookkeeper 簿記員   R.?PD$;_M  
bookkeeping 簿記   c^rWS&)P  
branch office general ledger 支店往來賬戶   4jc?9(y
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broker 經紀人   {+]tx4 6$  
brought down 接前   cm0$v8  
brought forward 接上頁   W] WH4.y  
budget 預算   ][KlEE>W2  
by-product 副產品   Gr>CdB>~+  
by-product sales 副產品銷售   v>HOz\F  
capital 股本    Xr:s-
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capital income 資本收益   G`;\"9t5h  
capital outlay 資本支出   )~Gn7  
capital stock 股本   +v~x_E5FP  
capital stock certificate 股票   l<p<\,nV$  
carried down 移後   Ms
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carried forward 移下頁   &Yo|Pj  
cash 現金   peHjKK  
cash account 現金賬戶   UM`{V5NG#  
cash in bank 存銀行現金   !9{UBAh  
cash on delivery 交貨收款   :+ mULUi  
cash on hand 庫存現金   Fv*QcB9K  
cash payment 現金支付   u0]u"T&N!  
cash purchase 現購   R={#V8D~  
cash sale 現沽   vvG"rU  
cashier 出?#123;員   ]28j$)6  
cashiers check 本票  
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certificate of deposit 存款單折   `x=$n5=8  
certificate of indebtedness 借據   ;l1.jQh  
certified check 保付支票   ?pcbso  
certified public accountant 會計師   r
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charges 費用   A*vuSQ
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charge for remittances 匯水手續費   l p(D@FT  
charter 營業執照   xXc>YTK'  
chartered accountant 會計師   &4+|{Zx0  
chattles 動產   '9=b@SaAj  
check 支票   & Zn`2%  
che stub 支票存根    WzoI0E`  
closed account 己結清賬戶   Faa>bc~E  
closing 結算   Aix6O=K6  
closing entries 結賬紀錄   97UOH  
closing stock 期末存貨   (w{T[~6  
closing the book 結賬   W/%hS)75  
columnar journal 多欄日記賬   K a& 2>F  
combination 聯合   ]jY^*o[  
commission 佣金   ks\q^ten  
commodity 商品   a5R. \a<q  
common stock 普通股   I`*5z;Q!%@  
company 公司   wP*3Hx;S  
compensation 賠償   @HiGc^X(  
compound interest 複利   '`|j{mBhG  
consignee 承銷人   Jfk
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consignment 寄銷   @0s' (  
consignor 寄銷人   Wh..QVv  
consolidated balance sheet 合併資產負債表   ]Q ] y*  
consolidated profit and loss account 合併損益表   p<(a);<L  
consolidation 合併   _S7?c^:~  
construction cost 營建成本   ,*U-o}{8C?  
construction revenue 營建收入   ;akW i]  
contract 合同   E"_{S.Wc  
control account 統制賬戶   Qw5(5W[L  
copyright 版權   g%"SAeG<K  
corporation 公司   m3Wc};yE*Q  
cost 成本   $x`HmL3Sb  
cost accounting 成本會計   i+mU(/l2{  
cost of labour 勞工成本   yNXYS  
cost of production 生產成本   HZ%V>88  
cost of manufacture 製造成本   ?wPTe^Qtv  
cost of sales 銷貨成本   2w3LK2`ZL  
cost price 成本價格   fMFkA(Of^  
credit 貸方   }=)u_q  
credit note 收款通知單   \t1#5  
creditor 債權人   )W 5g-@  
crossed check 橫線支票   Be]z @E1x  
current account 往來活期賬戶   -k7b# +T  
current asset 流動資產   lY"l6 .c  
current liability 流動負債    zHz>Gc  
current profit and loss 本期損益   .tLRY  
debit 借方   HBR/" m  
debt 債務   :AFW=e@<  
debtor 債務人   C_/eNu\I  
deed 契據   "lu^  
deferred assets 遞延資產   DJgM>&Y6,  
deferred liabilities 遞延負債   hG.}>(VV  
delivery 交貨   D((/fT)eD  
delivery expense 送貨費   ~y"R{-%uS  
delivery order 出貨單   Yb5@W/'  
demand draft 即期匯票   g2TK(S|#  
demand note 即期票據   BM:p)%Pv#P  
demurrage charge 延期費   zeQ~'ao<  
deposit 存款   O0z-jZ,])  
deposit slip 存款單   Z0zEX?2mb  
depreciation 折舊   NpZ'pBl  
direct cost 直接成本   ?>*d82yO  
direct labour 直接人工   Cj3Xp~  
director 董事   ;kZD>G
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discount 折扣   Zy3F%]V0  
discount on purchase 進貨折扣   ~FYC'd  
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