[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。   ;}WtJ&y=M  
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acceptance 承兌   ;4G\]%c)E{  
account 賬戶   3kiE3*H  
accountant 會計員   TH>?Gi)"  
accounting 會計   WB r:|F+~s  
accounting system 會計制度   'cZMRRc<  
accounts payable 應付賬款   )[^y t0%  
accounts receivable 應收賬款   K3rBl!7v  
accumulated profits 累積利益   QtY hg$K3  
adjusting entry ?#123;整記錄   0\'Q&oTo  
adjustment ?#123;整   I f3{E  
administration expense 管理費用   JOrELrMx
 
advances 預付   (/U)>%n  
advertising expense 廣告費   q9^Y?`  
agency 代理   zg#m09[4  
agent 代理人   G #
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agreement 契約   vm\wO._  
allotments 分配數   5L-lpT8P  
allowance 津貼   oWp}O?  
amalgamation 合併   m_m8c8{
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amortization 攤銷   >gk z4.*  
amortized cost 應攤成本   Tr8 AG>  
annuities 年金   mDQEXMD  
applied cost 已分配成本   h `\$sT!Z  
applied expense 已分配費用   ~=:2~$gsn  
applied manufacturing expense 己分配製造費用   )sW6iR&_i  
apportioned charge 攤派費用   6?V<BgCC  
appreciation 漲價   +M'aWlPg,  
article of association 公司章程   uu}`warW  
assessment 課稅   ?P""KVpo  
assets 資產   )MWUS;O<  
attorney fee 律師費   ~u /aOd  
audit 審計   s\'y-UITi1  
auditor 審計員   =db'#m{$  
average 平均數   4$ Dt8!p0  
average cost 平均成本   A~ Z6jK  
bad debt 壞賬   DX
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balance 餘額   zL:&Q<  
balance sheet 資產負債表  
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bank account 銀行賬戶   ?YF${  
bank balance 銀行結存   3CR@' qG-  
bank charge 銀行手續費   _wf5%(~b  
bank deposit 銀行存款   48 W.qzC  
bank discount 銀行貼現   B_{HkQ.PW  
bank draft 銀行匯票   Fe!D%p Qv  
bank loan 銀行借款   l0gY~T/#3  
bank overdraft 銀行透支   . sM<6;  
bankers acceptance 銀行承兌   X'fuF2owd  
bankruptcy 破產   _om0 e=5)  
bearer 持票人   I=K!)X$  
beneficiary 受益人   0b/ir2  
bequest 遺產   'X =p7 d|'  
bill 票據   {<qF}i:V  
bill of exchange 匯票   o#qH2)tb  
bill of lading 提單   \6{krn|  
bills discounted 貼現票據   {?E<](+0  
bills payable 應付票據   w8O" =},  
bills receivable 應收票據   :e*D TVv8  
board of directors 董事會   \K}-I  
bonds 債券   !fY7"E{%%  
bonus 紅利   pb!V|#u"  
book value 賬面價值   )
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bookkeeper 簿記員   L7'% ;?Z  
bookkeeping 簿記   NJtQx2Sd'H  
branch office general ledger 支店往來賬戶   ^ eQFg>  
broker 經紀人   ]' Y|Nl  
brought down 接前  
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brought forward 接上頁   N0i!l|G6  
budget 預算   ~+yZfOcw  
by-product 副產品   HcRa`Sfc]/  
by-product sales 副產品銷售   Nln`fE/Ht  
capital 股本   =#qZ3 Qz_  
capital income 資本收益   BZK2$0  
capital outlay 資本支出   9Yc n0  
capital stock 股本   !8sgq{
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capital stock certificate 股票   {;s;.  
carried down 移後   Ck\7F?S  
carried forward 移下頁   x
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cash 現金   0}{'C5  
cash account 現金賬戶   `vd= ec  
cash in bank 存銀行現金   ~#R9i^Y  
cash on delivery 交貨收款   !/`$AXO  
cash on hand 庫存現金   j~;;l!({i  
cash payment 現金支付   OS-sk!  
cash purchase 現購   Z(j{F<\jS  
cash sale 現沽   A /(lKq  
cashier 出?#123;員   'Gx$Bj  
cashiers check 本票   V A<5uk04K  
certificate of deposit 存款單折   y<pnp?x4  
certificate of indebtedness 借據   *z'8
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certified check 保付支票   %SrM|&[  
certified public accountant 會計師   A4.4Dji,x  
charges 費用   }pVTTs`  
charge for remittances 匯水手續費   k|xtrW`qo;  
charter 營業執照   O.,3
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chartered accountant 會計師   [}OgSP9i  
chattles 動產   >-.e AvD  
check 支票   )KE[!ofD  
che stub 支票存根   $Az^Y0[D  
closed account 己結清賬戶    8"%RCE  
closing 結算   Z&Y=`GOI  
closing entries 結賬紀錄   mMSh2B  
closing stock 期末存貨   (hB?  
closing the book 結賬   <F;v`h|+S  
columnar journal 多欄日記賬   uI~s8{0T6  
combination 聯合   j~E",7Q'  
commission 佣金   +uo{ m~_4  
commodity 商品   %dMqpY7"  
common stock 普通股   J 
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company 公司   LJFG0
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compensation 賠償   08s_v=cF  
compound interest 複利   F(5hmr  
consignee 承銷人   ?YQPlv:<o.  
consignment 寄銷   !8 -oR6/$%  
consignor 寄銷人   IvHh4DU3Z  
consolidated balance sheet 合併資產負債表   26I  
consolidated profit and loss account 合併損益表   p =(@3%k  
consolidation 合併   R'}95S<  
construction cost 營建成本   HDVW0QaMu  
construction revenue 營建收入   cc}Key@D  
contract 合同   p5\]5bb  
control account 統制賬戶   Y^KTkS0D  
copyright 版權   N~^yL<O  
corporation 公司   lDc-W =X=  
cost 成本   yNg9X(U  
cost accounting 成本會計   fX~'Zk\u  
cost of labour 勞工成本   >j*;vG5T  
cost of production 生產成本   ?S Z1`.S  
cost of manufacture 製造成本   o:S0*  
cost of sales 銷貨成本   m8R9{LC  
cost price 成本價格   vI1i,x#i  
credit 貸方   m2~&#c\  
credit note 收款通知單   Yd EptAI  
creditor 債權人   .IarkeCtb  
crossed check 橫線支票   Fmyj*)J[Z  
current account 往來活期賬戶   0AK,&nbF  
current asset 流動資產   T
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current liability 流動負債   j.e0;! (L}  
current profit and loss 本期損益   #KxbM-1=  
debit 借方   ~y HU^5D  
debt 債務   =U8Ek;Drp  
debtor 債務人   Fd]\txOXj  
deed 契據   ]rehW}  
deferred assets 遞延資產   )s_n  
deferred liabilities 遞延負債   A4C+5R  
delivery 交貨   k%s_0 @  
delivery expense 送貨費   \Ig68dFf%  
delivery order 出貨單   !RB)_7  
demand draft 即期匯票   fhPk EvJ  
demand note 即期票據   +m j*o(  
demurrage charge 延期費   aNcd` $0  
deposit 存款   gr-9l0u  
deposit slip 存款單   Vj<:GRNQ,d  
depreciation 折舊   Jn:ZYqc  
direct cost 直接成本   {S/yL[S.  
direct labour 直接人工   j9Ybx#  
director 董事   )J]9 lW&y  
discount 折扣   ~Q{QM:k  
discount on purchase 進貨折扣   3@+b}9s8  
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