[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。   P3Wnso  
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acceptance 承兌   'n:|D7t  
account 賬戶   I7@|{L1|FB  
accountant 會計員   {\1:2UKkr  
accounting 會計   b< dwf[  
accounting system 會計制度   B(p
xyv)  
accounts payable 應付賬款   )j/2Z-Ev:W  
accounts receivable 應收賬款   D*%?0  
accumulated profits 累積利益   ]u]BxMs  
adjusting entry ?#123;整記錄   r}**^"mFy  
adjustment ?#123;整   V-{3)6I$hG  
administration expense 管理費用   x%v[(*F#y  
advances 預付   diz=|g=w  
advertising expense 廣告費   \aN*x  
agency 代理   J ~]Y  
agent 代理人   w)rd--9f  
agreement 契約   |p .o^  
allotments 分配數   kF;N}O2?{  
allowance 津貼   4'+g/i1S F  
amalgamation 合併   Vktc  
amortization 攤銷   AMw#_8Y  
amortized cost 應攤成本   n5DS   
annuities 年金   Ybkydc  
applied cost 已分配成本   RoFOjCc>D.  
applied expense 已分配費用   t]CA!i`  
applied manufacturing expense 己分配製造費用   Cqs+ o^q  
apportioned charge 攤派費用   S 4_C8  
appreciation 漲價   w+wg)$i  
article of association 公司章程   j|KjQ'9  
assessment 課稅   QZm7 Q4  
assets 資產   :R-_EY$k6  
attorney fee 律師費   Tc.QzD\  
audit 審計   mDXG~*1  
auditor 審計員   \8Hs[H!  
average 平均數   hm\UqIt  
average cost 平均成本   *mJ\Tzc)  
bad debt 壞賬   L>Y3t1=  
balance 餘額   tb^/jzC  
balance sheet 資產負債表   [[#R ry  
bank account 銀行賬戶   N/!(`Z,  
bank balance 銀行結存   3xz|d`A  
bank charge 銀行手續費   -q]5@s/  
bank deposit 銀行存款   HU/2P`DGP  
bank discount 銀行貼現   p9E/#U8A_  
bank draft 銀行匯票   B k*Rz4Oa  
bank loan 銀行借款   Y?qUO2  
bank overdraft 銀行透支   A"O\u=!  
bankers acceptance 銀行承兌   }BUm}.-{u,  
bankruptcy 破產   Yr*!
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bearer 持票人   =)s~t|@v  
beneficiary 受益人   2 :4o`o  
bequest 遺產   >V>`}TIH  
bill 票據   AtUtE#K  
bill of exchange 匯票   e*yl_iW  
bill of lading 提單   [4hi/60  
bills discounted 貼現票據   r1Hh @sxn  
bills payable 應付票據   !|l7b2NEz-  
bills receivable 應收票據   gBO ,  
board of directors 董事會   
~z\a:+  
bonds 債券   Qo!F?i/ n  
bonus 紅利   *b_Iby-ZD  
book value 賬面價值   0CvGpM,  
bookkeeper 簿記員   E4
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bookkeeping 簿記   VJP
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branch office general ledger 支店往來賬戶   l^^Z}3^Rk  
broker 經紀人   P+Gz'  
brought down 接前   -G~/ GO  
brought forward 接上頁   * fs[]q'Q  
budget 預算   052Cf dq  
by-product 副產品   {P,hH~!  
by-product sales 副產品銷售   %# o@c  
capital 股本   ]imVIu  
capital income 資本收益   xkRS?Q g  
capital outlay 資本支出   Io"3wL)2  
capital stock 股本   <CB%e!~.9  
capital stock certificate 股票   X-X`Z`o  
carried down 移後   S?6-I,]h  
carried forward 移下頁   ;5.<M<PH  
cash 現金   LEOri=?RF  
cash account 現金賬戶   9Zj3"v+b  
cash in bank 存銀行現金   $f _C~O  
cash on delivery 交貨收款   vQp'bRR  
cash on hand 庫存現金   'sXrtl7{^  
cash payment 現金支付   nW*cqM%+  
cash purchase 現購   B'Jf&v  
cash sale 現沽   )HC/J-  
cashier 出?#123;員   =|``d-  
cashiers check 本票   \<(EV,m2  
certificate of deposit 存款單折   w;{Q)_A  
certificate of indebtedness 借據   t#@z_Mn\  
certified check 保付支票   ,Jh#$mil  
certified public accountant 會計師   @"BhKUoV$K  
charges 費用   M)!"R [V  
charge for remittances 匯水手續費   \b%c_e  
charter 營業執照   & !ds#-  
chartered accountant 會計師   ;/_htdj  
chattles 動產   ^"
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check 支票   
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che stub 支票存根   S5u$I  
closed account 己結清賬戶   9Bw #VQ  
closing 結算   _Y;tD  
closing entries 結賬紀錄   e ><0crb  
closing stock 期末存貨   n42\ty9  
closing the book 結賬   49M1^nMvoo  
columnar journal 多欄日記賬   eUZk|be  
combination 聯合   hrq% {!Z  
commission 佣金   P`{$7ST'Hh  
commodity 商品   lct  
common stock 普通股   O1c:X7lHc  
company 公司   g hmn3  
compensation 賠償   tuIZYp8tIN  
compound interest 複利   B~ i  
consignee 承銷人   x55W"q7  
consignment 寄銷   &.?E[db"h  
consignor 寄銷人   {pH#zs4Y  
consolidated balance sheet 合併資產負債表   .l_
Nf9=  
consolidated profit and loss account 合併損益表   @L~erg>8=  
consolidation 合併   Sx QA*}N  
construction cost 營建成本   ,>rvl P  
construction revenue 營建收入   Ad>81=Z  
contract 合同   iLZY6?_^  
control account 統制賬戶   3p&T?E%  
copyright 版權   z9[TjTH^}T  
corporation 公司   KzO"$+M  
cost 成本   S}VS@KDO  
cost accounting 成本會計   P'OvwA  
cost of labour 勞工成本   4>0q0}J=5  
cost of production 生產成本   p>+9pxx~U  
cost of manufacture 製造成本   DbH;DcV7  
cost of sales 銷貨成本   @9KW ]7  
cost price 成本價格   clV^Xg8D  
credit 貸方   >*h+N? m  
credit note 收款通知單   \ m~?yq8H  
creditor 債權人   i,*m(C@F}  
crossed check 橫線支票   /m"/#; ^l  
current account 往來活期賬戶   ap}p ?r  
current asset 流動資產   zq{UkoME  
current liability 流動負債   +m%%Bz>  
current profit and loss 本期損益   n_km]~  
debit 借方   K-C,n~-  
debt 債務   \OVtvJV]  
debtor 債務人   tj@ (0}pi4  
deed 契據   ZK^cG'^2|  
deferred assets 遞延資產   $!.>
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deferred liabilities 遞延負債   vlbZ5  
delivery 交貨   %|(c?`2|  
delivery expense 送貨費   ;z4F-SYQ  
delivery order 出貨單   dn- [Gnde  
demand draft 即期匯票   P{n# ^4  
demand note 即期票據   i)z|= |?  
demurrage charge 延期費   Z{0BH{23  
deposit 存款   vNGE]+QX  
deposit slip 存款單   ~#*C,4m  
depreciation 折舊   =9a2+v0  
direct cost 直接成本   32\.-v  
direct labour 直接人工   #%p44% W  
director 董事   MMFwT(l<1  
discount 折扣   kKSGC?d  
discount on purchase 進貨折扣   +;q\7*  
  
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