[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。   %~`8F\Hiu  
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acceptance 承兌   \.+.VK  
account 賬戶   !Z978Aub3&  
accountant 會計員   p=m)lR9  
accounting 會計   QXZjsa_|  
accounting system 會計制度   C$o#zu q-  
accounts payable 應付賬款   (uV~1  
accounts receivable 應收賬款   n82N@z<8]  
accumulated profits 累積利益   *-~B{2b<  
adjusting entry ?#123;整記錄   5$o]
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adjustment ?#123;整   }oHA@o5  
administration expense 管理費用   {3@lvoDT  
advances 預付   T|o[! @:,  
advertising expense 廣告費   Vb>!;C  
agency 代理   InDISl]  
agent 代理人   O,(p><k$/  
agreement 契約   ?;!d5Xuu  
allotments 分配數   ~^*IP1.3  
allowance 津貼    PZZTRgVc  
amalgamation 合併   _" 0VM>  
amortization 攤銷   ~|+!xh  
amortized cost 應攤成本   aa:Oh^AJy  
annuities 年金   YEF|SEon0  
applied cost 已分配成本   E)liuu!qI  
applied expense 已分配費用   `6:;*#jO,  
applied manufacturing expense 己分配製造費用    DJ?kQ  
apportioned charge 攤派費用   E6( OEC%,  
appreciation 漲價   AfmGA9  
article of association 公司章程   jj^{^,z\  
assessment 課稅   6'6"Ogu%'  
assets 資產   "YbvI@pD  
attorney fee 律師費   8&FnXhZg4  
audit 審計   `$j"nP F_  
auditor 審計員   jEr
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average 平均數   @
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average cost 平均成本   fpbb <Ro  
bad debt 壞賬   :#8#tLv  
balance 餘額   ~e<l`rg#  
balance sheet 資產負債表   |0 #J=am  
bank account 銀行賬戶   z(]14250  
bank balance 銀行結存   ,H!E :k  
bank charge 銀行手續費   o~7~S  
bank deposit 銀行存款   =C{)i@ +  
bank discount 銀行貼現   X;JptF^  
bank draft 銀行匯票   4%wP}Zj#  
bank loan 銀行借款   )G$/II9d  
bank overdraft 銀行透支   9-)D"ZhLe  
bankers acceptance 銀行承兌   K5-wuD1  
bankruptcy 破產  
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bearer 持票人   \Z0-o&;w  
beneficiary 受益人   r )8[LN-  
bequest 遺產   ()1\b  
bill 票據   :
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bill of exchange 匯票   +*"u(7AV  
bill of lading 提單   W]Z;=-CBr  
bills discounted 貼現票據   h$[}lZDg  
bills payable 應付票據   g{K*EL<  
bills receivable 應收票據   {qO[93yg)/  
board of directors 董事會   g:0-`,[  
bonds 債券   + v.I|c  
bonus 紅利   7PG&G5  
book value 賬面價值   ^Glmg}>q  
bookkeeper 簿記員   _l$
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bookkeeping 簿記   +4G]!tV6  
branch office general ledger 支店往來賬戶   #"{w
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broker 經紀人   ;Awt:jF  
brought down 接前   ta`}}I  
brought forward 接上頁   -r
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budget 預算   1eue.i uQ  
by-product 副產品   5Ug.J{d  
by-product sales 副產品銷售   {+~}iF<%  
capital 股本   UH=pQm^W  
capital income 資本收益   ETk4I"  
capital outlay 資本支出   7b7~ D +b  
capital stock 股本   Ua^#.K  
capital stock certificate 股票   MY>mP  
carried down 移後   bt3v`q+V  
carried forward 移下頁   )cnH %6X  
cash 現金   &,B\ig1Jf  
cash account 現金賬戶   &2-d
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cash in bank 存銀行現金    >-EJL a  
cash on delivery 交貨收款   &NbhQY`k  
cash on hand 庫存現金   QcBuUFf!c  
cash payment 現金支付   'p3JYRT$  
cash purchase 現購   ciRn"X =l  
cash sale 現沽   ?wzE+ p-  
cashier 出?#123;員   yV
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cashiers check 本票   olc7&R  
certificate of deposit 存款單折   ];& @T\Rj  
certificate of indebtedness 借據   Jq0aDf f  
certified check 保付支票   13 `Or(>U  
certified public accountant 會計師   C3EQzr`  
charges 費用   w l c Cz  
charge for remittances 匯水手續費   9[yW&t;#  
charter 營業執照   UIS\t^pJD  
chartered accountant 會計師   .Cq'D.  
chattles 動產   \;&WF1d`ac  
check 支票   lYz{#UX}  
che stub 支票存根   [(Z{5gK  
closed account 己結清賬戶   ;vM&se63  
closing 結算   W"j&':xD  
closing entries 結賬紀錄   mx`QBJ  
closing stock 期末存貨   _a?c,< A  
closing the book 結賬   *E$&  
columnar journal 多欄日記賬   J
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combination 聯合   /)6+I(H  
commission 佣金   3>60_:+Zb  
commodity 商品   C
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common stock 普通股   $oF0[}S  
company 公司   }HdibCAOf  
compensation 賠償   }>`rf{T  
compound interest 複利   dk<) \C"  
consignee 承銷人   U^aMh-  
consignment 寄銷   S\ $=b_.  
consignor 寄銷人   )"W__U0  
consolidated balance sheet 合併資產負債表   0hJ,l.   
consolidated profit and loss account 合併損益表   ?
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consolidation 合併   yU ?TdM\  
construction cost 營建成本   0\W
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construction revenue 營建收入   [2h4%{R&  
contract 合同   }Xa1K;KM{  
control account 統制賬戶   2
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copyright 版權   lX g .`  
corporation 公司   F3)w('h9c  
cost 成本    C/3
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cost accounting 成本會計   ]7+9>V  
cost of labour 勞工成本   UNK}!>HD  
cost of production 生產成本   ~
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cost of manufacture 製造成本   _JEe]  
cost of sales 銷貨成本   {|!> {  
cost price 成本價格   },r9f MJ  
credit 貸方   PBkTI2 v  
credit note 收款通知單   n-djAhy  
creditor 債權人   X ? eCK,  
crossed check 橫線支票   iX]tL:,~i  
current account 往來活期賬戶   =Oyn<  
current asset 流動資產   aK|],L  
current liability 流動負債   4$~A%JN3  
current profit and loss 本期損益   c&>S  
debit 借方   f2*e&+LjTP  
debt 債務   0j\} @  
debtor 債務人   LH_VdLds  
deed 契據   qDlh6W?}k  
deferred assets 遞延資產   t%S2D  
deferred liabilities 遞延負債   ~<Eu @8+_  
delivery 交貨   ;T-`~  
delivery expense 送貨費   $ [S)A0O  
delivery order 出貨單   >6X$iBb0
 
demand draft 即期匯票   Z'!Ii+'6  
demand note 即期票據   ,8Eg/  
demurrage charge 延期費   ?^} z  
deposit 存款   3ncL351k  
deposit slip 存款單   7)-uYi] dA  
depreciation 折舊   Z;'5A2  
direct cost 直接成本    @IE.@1  
direct labour 直接人工   3*8m!gq7s  
director 董事   Y|X!da/  
discount 折扣   ]H {g/C{j  
discount on purchase 進貨折扣   i]$
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