[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。   Pj#'}ru!  
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acceptance 承兌   tS# `.F~y  
account 賬戶   eKZ%2|+j!7  
accountant 會計員   7[v%GoE  
accounting 會計   bJr[I  
accounting system 會計制度   +~Cy$MCX  
accounts payable 應付賬款   U $&hZ_A  
accounts receivable 應收賬款   DR9: _  
accumulated profits 累積利益   =V+I=rqo  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   5@osnf?  
administration expense 管理費用   |BMV.Zi  
advances 預付   nHFrG =o,  
advertising expense 廣告費   RH)EB<PV  
agency 代理   Zzua17
 
agent 代理人   : DG)g3#  
agreement 契約   ~.Ik#At  
allotments 分配數   yWPIIWHx!  
allowance 津貼   +WJ(QZEhD  
amalgamation 合併   M s9E @E  
amortization 攤銷   %u{W7  
amortized cost 應攤成本   5R$G(Ap_  
annuities 年金   2B~wHv  
applied cost 已分配成本   qL5I#?OMkU  
applied expense 已分配費用   xk~IN%\  
applied manufacturing expense 己分配製造費用   1xyU  
apportioned charge 攤派費用   D,l,`jv*  
appreciation 漲價   O Y-w?'p?W  
article of association 公司章程   ;d.K_P  
assessment 課稅   10Wz,vW,n  
assets 資產   =Yo1v=wxN  
attorney fee 律師費   W~T}@T:EN  
audit 審計   9D\4n  
auditor 審計員   }Y(]6$uS  
average 平均數   2U kK0ls  
average cost 平均成本   n#Dv2 E=6  
bad debt 壞賬   SD\= m/W  
balance 餘額   Z]w#vL
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balance sheet 資產負債表   SM0M%  
bank account 銀行賬戶   \h
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bank balance 銀行結存   Is
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bank charge 銀行手續費   XK(`mEi  
bank deposit 銀行存款   cN pe_LvW  
bank discount 銀行貼現   .k{ j]{k  
bank draft 銀行匯票   Yx'res4e  
bank loan 銀行借款   Wx'Kp+9'  
bank overdraft 銀行透支   NMO-u3<6.  
bankers acceptance 銀行承兌   #h!*dj"  
bankruptcy 破產   ` >!n  
bearer 持票人   3CjL\pIC  
beneficiary 受益人   ivgpS5 M`Y  
bequest 遺產   NIr@R7MKd  
bill 票據   hlZ@Dq%f  
bill of exchange 匯票   {Ee>n^1  
bill of lading 提單   stl 1QO(h  
bills discounted 貼現票據   :yT-9Ze%q  
bills payable 應付票據   [//R~i?  
bills receivable 應收票據  
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board of directors 董事會   aFiCZHohw  
bonds 債券   ~\nBjM2  
bonus 紅利   cR-~)UyrO  
book value 賬面價值   u.p
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bookkeeper 簿記員   4Q=ftY<  
bookkeeping 簿記   /e\{   
branch office general ledger 支店往來賬戶   7DW]JK l  
broker 經紀人   '+'CbWgY  
brought down 接前   *MNHT`Y^o  
brought forward 接上頁   "i.r@<)S  
budget 預算   ?i\B^uB  
by-product 副產品   :R6
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by-product sales 副產品銷售   h.rD}N\L  
capital 股本   x)rlyjFM  
capital income 資本收益   qJ!Z~-hS  
capital outlay 資本支出   j;yf8Nf  
capital stock 股本   Oh.ZPG=  
capital stock certificate 股票   >4m'tZ8  
carried down 移後   >e5 *p
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carried forward 移下頁   %HQ.|  
cash 現金   gMWBu~;!  
cash account 現金賬戶   {cK^,?x  
cash in bank 存銀行現金   I|oT0y&  
cash on delivery 交貨收款   <HWS:'1  
cash on hand 庫存現金   X C86-b)E  
cash payment 現金支付   P27%xV-n>  
cash purchase 現購   >>l`,+y  
cash sale 現沽   JN/UU fj  
cashier 出?#123;員   3OyS8`  
cashiers check 本票   ukgAI<O%  
certificate of deposit 存款單折   ";[iZ  
certificate of indebtedness 借據   80}+MWdo  
certified check 保付支票   Eu}b8c  
certified public accountant 會計師   A% Q !^d  
charges 費用   9DQ)cy  
charge for remittances 匯水手續費   -!RtH |P  
charter 營業執照   }*]B-\>  
chartered accountant 會計師   -kz4
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chattles 動產   hjZ}C+=O  
check 支票   ]e:/ "  
che stub 支票存根   e;bYaM4UX  
closed account 己結清賬戶   0oA{Jix  
closing 結算   RhI;;
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closing entries 結賬紀錄   7T``-:`[  
closing stock 期末存貨   seFGJfN\?f  
closing the book 結賬   9L0GLmLk1u  
columnar journal 多欄日記賬   #BVtL :x@  
combination 聯合   Agh`]XQ2  
commission 佣金   pY)5bSA  
commodity 商品   ,ea^,H6  
common stock 普通股   @K223?c8l  
company 公司   P`4]-5gE  
compensation 賠償   a`9L,8Ve  
compound interest 複利   -Ue$T{;RoH  
consignee 承銷人   x}/,yaWZ  
consignment 寄銷   |!|^ v  
consignor 寄銷人   #qU-j/Qf  
consolidated balance sheet 合併資產負債表   a/Q$cOs  
consolidated profit and loss account 合併損益表   s>_V   
consolidation 合併   %m,6}yt  
construction cost 營建成本   d9*hBm  
construction revenue 營建收入   ^{$FI`P  
contract 合同   TQX)?^Ft  
control account 統制賬戶   $\o{_?}1  
copyright 版權   iF5'ygR-Z  
corporation 公司   WS-dS6Q}  
cost 成本   8kE]_t  
cost accounting 成本會計   (GnuWc\p  
cost of labour 勞工成本   YG:3Fhx0~  
cost of production 生產成本   `=+^|Y}  
cost of manufacture 製造成本   VLsxdwHgb  
cost of sales 銷貨成本   K`&oC8p  
cost price 成本價格   'X).y1'  
credit 貸方   z't ??6  
credit note 收款通知單   !J1rRPV  
creditor 債權人   NqHy%'R  
crossed check 橫線支票   m`#Od^vk  
current account 往來活期賬戶   yw[#  
current asset 流動資產   _$NIp `d  
current liability 流動負債   v$~QCtc  
current profit and loss 本期損益   `0H g y=  
debit 借方   _LP/!D  
debt 債務   H~eRT1  
debtor 債務人   *b *G2f^  
deed 契據   <H3ezv1M  
deferred assets 遞延資產   )M=ioE8`h  
deferred liabilities 遞延負債   *D4hq=  
delivery 交貨   <99M@ cF  
delivery expense 送貨費   0tISXu-  
delivery order 出貨單   (Q[fS:U  
demand draft 即期匯票   g,`A[z2  
demand note 即期票據   K/m3  
demurrage charge 延期費  
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deposit 存款   !f>d_RG  
deposit slip 存款單   !Bz0^ 1,L  
depreciation 折舊   &uP~rEJl+  
direct cost 直接成本   YzosZ! L!<  
direct labour 直接人工   eD$M<Eu  
director 董事   )m6M9eC  
discount 折扣   qbrpP(.  
discount on purchase 進貨折扣   DU%w1+u  
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