[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。   [|a( y6Q  
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acceptance 承兌   iN<(O7B;  
account 賬戶   e86Aqehle  
accountant 會計員   *CeQY M  
accounting 會計   OgEUq''  
accounting system 會計制度   BgJkrv7~  
accounts payable 應付賬款   E\R raPkQT  
accounts receivable 應收賬款   0rku4T  
accumulated profits 累積利益   w~<FG4@LU  
adjusting entry ?#123;整記錄   u?q&K|  
adjustment ?#123;整   M8 iEVJ  
administration expense 管理費用   *>e~_{F  
advances 預付   6Cl+KcJH  
advertising expense 廣告費   F~z_>1lpP&  
agency 代理   *nYB o\@g  
agent 代理人   %<aImR]  
agreement 契約   ?_VRfeztw  
allotments 分配數   DUZQO{V  
allowance 津貼   ra]!4Kd'  
amalgamation 合併   #"Fg%36Zd  
amortization 攤銷   E7rX1YdR  
amortized cost 應攤成本   GhqgRzX  
annuities 年金   lir&e 9I+  
applied cost 已分配成本   tCWJSi`IJ  
applied expense 已分配費用   RRx`}E9,  
applied manufacturing expense 己分配製造費用   13ipaz  
apportioned charge 攤派費用   0fn
ZR$PB  
appreciation 漲價   7^B3lC)  
article of association 公司章程   Sdgb#?MR|  
assessment 課稅   1KW3l<v-6  
assets 資產   8W-]t1O%!  
attorney fee 律師費   ^pJ0nY#c  
audit 審計   xe(MHNrj  
auditor 審計員   }l.KpdRT2  
average 平均數   B^Xy0fq  
average cost 平均成本   d4ic9u*D  
bad debt 壞賬   mYj f5  
balance 餘額   'To<T  
balance sheet 資產負債表   >4Iv[ D1  
bank account 銀行賬戶   _kh>Z  
bank balance 銀行結存   c`-YIz)W  
bank charge 銀行手續費   &c20x+   
bank deposit 銀行存款   hgj CXl  
bank discount 銀行貼現   L<0=giE  
bank draft 銀行匯票   v-ThdE$G#  
bank loan 銀行借款   h=hoV5d@  
bank overdraft 銀行透支   rwoF}}  
bankers acceptance 銀行承兌   r k@UsHy  
bankruptcy 破產   >[K0=nA  
bearer 持票人   
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beneficiary 受益人   u/}xE7G  
bequest 遺產   ab{;Z5O  
bill 票據   9^oo-,Su_  
bill of exchange 匯票   gC0;2  
bill of lading 提單   pw!@Q?R  
bills discounted 貼現票據   E\w+kAAf  
bills payable 應付票據   V{KjRSVf=  
bills receivable 應收票據   _]P a>8X*  
board of directors 董事會   NvcHv7,  
bonds 債券   P!5Z]+B#  
bonus 紅利   9 >%+bA(  
book value 賬面價值   6mwvI4)  
bookkeeper 簿記員   _~PO  
bookkeeping 簿記   D^nxtuT*  
branch office general ledger 支店往來賬戶   H;qJH1EdD  
broker 經紀人   n9DbiL1{  
brought down 接前   $ >;a'f~  
brought forward 接上頁   EVG"._I@  
budget 預算   6?O}Q7G  
by-product 副產品   INOH{`}Ew  
by-product sales 副產品銷售   .U<F6I:<md  
capital 股本   D{>\-]\  
capital income 資本收益   $iwIF7,\P  
capital outlay 資本支出   O" qR}W  
capital stock 股本   )R~a;?T_c0  
capital stock certificate 股票   am2a#4`  
carried down 移後  
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carried forward 移下頁   ~,T+JX  
cash 現金   4X*Q6rW  
cash account 現金賬戶   "tKNlHBu'  
cash in bank 存銀行現金   mzu<C)9d,
 
cash on delivery 交貨收款   w3d34*0$  
cash on hand 庫存現金   x=h0Fq,T  
cash payment 現金支付   {(%~i37  
cash purchase 現購   wsqLXZI  
cash sale 現沽   GJvp{U}y9I  
cashier 出?#123;員   5. dl>,  
cashiers check 本票   _@
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certificate of deposit 存款單折   rfX=*mjt  
certificate of indebtedness 借據   @/LiR>,  
certified check 保付支票   |e:rYLxm:  
certified public accountant 會計師   bGu([VB  
charges 費用   !f`5B( @  
charge for remittances 匯水手續費   >d97l&W  
charter 營業執照   9l#gMFknI  
chartered accountant 會計師   ]'tJ S
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chattles 動產   .ots?Ns  
check 支票   0TmZ*?3!4  
che stub 支票存根   bfhz?,b  
closed account 己結清賬戶   ).Q[!lly  
closing 結算   8]HY. $E  
closing entries 結賬紀錄   \TZ|S,FS  
closing stock 期末存貨   t?HF-zQ  
closing the book 結賬   J B(<.E2  
columnar journal 多欄日記賬   aV#h5s  
combination 聯合   |WBZN1W)  
commission 佣金   u(AA`
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commodity 商品   Gp8psH  
common stock 普通股   %P;[fJ `G  
company 公司   *y?[<2"$
 
compensation 賠償   bf
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compound interest 複利   **n y!  
consignee 承銷人   ncj!KyU  
consignment 寄銷   B>,A(X&  
consignor 寄銷人   {l@WCR  
consolidated balance sheet 合併資產負債表   0X#+#[W  
consolidated profit and loss account 合併損益表   2 ZK%)vq0  
consolidation 合併   $cu]_gu  
construction cost 營建成本   Bh,Q8%\6  
construction revenue 營建收入   :xtT )w  
contract 合同   >9MS"t  
control account 統制賬戶   ~3d*b 8  
copyright 版權   i(Vm!Y82  
corporation 公司   >4M<W4  
cost 成本   y] y9'5_  
cost accounting 成本會計  
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cost of labour 勞工成本   f7 wmw2  
cost of production 生產成本   Cx,-_  
cost of manufacture 製造成本   l CHo+>\Z  
cost of sales 銷貨成本   ^obC4(  
cost price 成本價格    E>"8/  
credit 貸方   J)KnE2dw5  
credit note 收款通知單   3e *-\TP-  
creditor 債權人   mqw 84u  
crossed check 橫線支票   >uHb ^  
current account 往來活期賬戶   7gr^z)${J  
current asset 流動資產  
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current liability 流動負債   7DZTQUb"  
current profit and loss 本期損益   C5MqwNX  
debit 借方   N8QH*FX/F1  
debt 債務   OT@yPG  
debtor 債務人   xh r[A  
deed 契據   _JA:.V^3gm  
deferred assets 遞延資產   6bUl>4  
deferred liabilities 遞延負債   /?U!y?t&@  
delivery 交貨   %N1"*</q  
delivery expense 送貨費   e5 3,Rqi)@  
delivery order 出貨單   %/!+(7 D  
demand draft 即期匯票   kV+ R5R  
demand note 即期票據   Sc{Tq\t;%  
demurrage charge 延期費   tgB=vIw?3  
deposit 存款   P7UJ-2%Y+  
deposit slip 存款單   =Epq%,4nG  
depreciation 折舊   59Nd}wPO;  
direct cost 直接成本   s[T{c.F  
direct labour 直接人工   U=DEV7E  
director 董事   ST% T =_q  
discount 折扣  
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discount on purchase 進貨折扣   Pk:zfC?4  
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