[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。   3{d1Jk/S  
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acceptance 承兌   09|d<  
account 賬戶   r1ctW#\~8  
accountant 會計員   39"8Nq|e  
accounting 會計   Xd|@w{.m*  
accounting system 會計制度   q*Ns]f'a  
accounts payable 應付賬款   7gD$Q
 
accounts receivable 應收賬款   kX[I|Z=  
accumulated profits 累積利益   HEjV7g0E  
adjusting entry ?#123;整記錄   /o8`I m   
adjustment ?#123;整   L\y,7@1%AT  
administration expense 管理費用   3iH
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advances 預付   \e'>$8%T  
advertising expense 廣告費   ,589/xTA@  
agency 代理   GE~mu76%  
agent 代理人   h5Qxa$Oq  
agreement 契約   Z9=Cw0( w?  
allotments 分配數   E# e=<R  
allowance 津貼   JWMIZ{/M  
amalgamation 合併   {l *ps-fi  
amortization 攤銷   j]Rl1~+M  
amortized cost 應攤成本   f_D1zU^  
annuities 年金   *|euC"5c  
applied cost 已分配成本   ET=q 1t8  
applied expense 已分配費用   JO+ hD4L  
applied manufacturing expense 己分配製造費用   ]#S1AvT  
apportioned charge 攤派費用   (zJ TBI'  
appreciation 漲價   6G@_!i*2F  
article of association 公司章程   zFB$^)v"<  
assessment 課稅   -k$rkKHZ(  
assets 資產   UvQxtT]  
attorney fee 律師費   {hg,F?p '  
audit 審計   ]>R`]U9*O  
auditor 審計員   xOTm-Cm9L  
average 平均數   `Ph4!-6#  
average cost 平均成本   P>4(+s  
bad debt 壞賬   ^U~YG=!ww  
balance 餘額   Pb]s+1  
balance sheet 資產負債表   #
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bank account 銀行賬戶   ut-UTW  
bank balance 銀行結存   &~$^a1D6  
bank charge 銀行手續費   ix7N q7!N  
bank deposit 銀行存款   ua4QtDSs  
bank discount 銀行貼現   !i)?j@D  
bank draft 銀行匯票   2&$A x  
bank loan 銀行借款   O$$s]R6
 
bank overdraft 銀行透支   qr<5z. %  
bankers acceptance 銀行承兌   Gt6$@ji4u  
bankruptcy 破產   !8l4H
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bearer 持票人   (O&ooM* o  
beneficiary 受益人   (]mN09uE  
bequest 遺產   l6l)M  
bill 票據   ]MUuz'<
 
bill of exchange 匯票   '^7Sa  
bill of lading 提單   5zfaqt`  
bills discounted 貼現票據   g~10K^  
bills payable 應付票據   jw(v08u >  
bills receivable 應收票據   pw- C=MY]  
board of directors 董事會   dLQ!hKD~  
bonds 債券   -fG;`N5U  
bonus 紅利   @BW~A@8  
book value 賬面價值   n6L}#aZG  
bookkeeper 簿記員   ZZl)p\r  
bookkeeping 簿記   n!3_%K0!r&  
branch office general ledger 支店往來賬戶   s)ZL`S?</  
broker 經紀人   Nv #vfh9}P  
brought down 接前   (zgXhx_!D  
brought forward 接上頁   T-|z18|!  
budget 預算   p1G!-\l  
by-product 副產品   5;dnxhf  
by-product sales 副產品銷售   (kb^=kw#0  
capital 股本   ~poy`h'  
capital income 資本收益   mQJRq??P  
capital outlay 資本支出   oqUtW3y  
capital stock 股本   uWi+F)GS^K  
capital stock certificate 股票   7CM<"pV  
carried down 移後  
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carried forward 移下頁   `sJkOEc`  
cash 現金   XY0Gjo0  
cash account 現金賬戶   8~rD#8`6j  
cash in bank 存銀行現金   {!'AR`|  
cash on delivery 交貨收款   B{c,/{=O  
cash on hand 庫存現金   kQ{pFFO  
cash payment 現金支付   0P%(4t$pd  
cash purchase 現購   8n);NZ  
cash sale 現沽   9:YiLoz?  
cashier 出?#123;員   "'II~/9  
cashiers check 本票   kF6X?mqgD  
certificate of deposit 存款單折   Q@/wn  
certificate of indebtedness 借據   >RF[0s'-  
certified check 保付支票   a.wRJ  
certified public accountant 會計師   !*+~R2&b
 
charges 費用   eNN%%Q  
charge for remittances 匯水手續費   GG%j+Ed  
charter 營業執照   x:
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chartered accountant 會計師   VJZ   
chattles 動產   e)7[weGN  
check 支票   ~i6tc d  
che stub 支票存根   i<)c4  
closed account 己結清賬戶   ^Zydy  
closing 結算   Mq6.!j  
closing entries 結賬紀錄   c%Kv"Z%f  
closing stock 期末存貨   a|TP2m  
closing the book 結賬   T4o}5sq}S  
columnar journal 多欄日記賬   I)Lg=n$  
combination 聯合   Aw9^}k}UfD  
commission 佣金   _%z)Y=Q  
commodity 商品   ?<xGO@b .  
common stock 普通股   mcp}F|ws  
company 公司   ,MuLu,$/  
compensation 賠償   u|O5ZV-cd  
compound interest 複利   i n F&Pv  
consignee 承銷人   >Y)jt*vQ  
consignment 寄銷   { S4?L8  
consignor 寄銷人   osPX%k!yw  
consolidated balance sheet 合併資產負債表   vr=iG xD  
consolidated profit and loss account 合併損益表   SDDs}mV  
consolidation 合併   {u3^#k F  
construction cost 營建成本   T3%yV*F,  
construction revenue 營建收入   GT<Y]Dk  
contract 合同   ;:8_H0X'K  
control account 統制賬戶    4\dc  
copyright 版權   {C|#<}1  
corporation 公司   %L<VnY#%u  
cost 成本   V5qvH"^  
cost accounting 成本會計   IEjKI"  
cost of labour 勞工成本   !$qNugLg  
cost of production 生產成本   <yE(p  
cost of manufacture 製造成本   a?M<r>  
cost of sales 銷貨成本   u23^ * -  
cost price 成本價格   F+*: >@3  
credit 貸方   AX<TkS@wjb  
credit note 收款通知單   y3c]zDjV  
creditor 債權人   KX[_eOL  
crossed check 橫線支票   j}#48{  
current account 往來活期賬戶   !`)
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current asset 流動資產   k IP~XV~  
current liability 流動負債   6=MejT  
current profit and loss 本期損益   `c(,_oa{  
debit 借方   +:mj]`=
  
debt 債務   \,ir]e,1  
debtor 債務人   g O gZ  
deed 契據   !gW$A-XD  
deferred assets 遞延資產   vA;ml$  
deferred liabilities 遞延負債   91jv=>=DM  
delivery 交貨   v9u/<w68!  
delivery expense 送貨費   VKS:d!}3E  
delivery order 出貨單   5i83(>p3]e  
demand draft 即期匯票   ,BOB &u  
demand note 即期票據   B`iQN7fd  
demurrage charge 延期費   K>w}(td  
deposit 存款   >p}d:t/  
deposit slip 存款單   'nBJ[$2^  
depreciation 折舊   :&#hjeltt  
direct cost 直接成本   ZgZ}^x  
direct labour 直接人工   .G?7t6A  
director 董事   m:/nw,  
discount 折扣   yQM7QLbTk  
discount on purchase 進貨折扣   KaBze67<|  
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