[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。   UI#h&j5p W  
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acceptance 承兌   n|;Im&,  
account 賬戶   ~m |BC*)  
accountant 會計員   M`>E|"<  
accounting 會計   &FD>&WRV  
accounting system 會計制度   .u:GjL'$  
accounts payable 應付賬款   7 3m1  
accounts receivable 應收賬款   #`IN`m |  
accumulated profits 累積利益   4z? l  
adjusting entry ?#123;整記錄   RpF&\x>  
adjustment ?#123;整   RZ7@cQY  
administration expense 管理費用   ys~x$  
advances 預付   *or(1DXP8  
advertising expense 廣告費    `]X
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agency 代理   ..qCPlK;  
agent 代理人   :>*7=q=  
agreement 契約   _LPHPj^Pg  
allotments 分配數   6pzSp  
allowance 津貼   yw!{MO  
amalgamation 合併   Fp:'MX  
amortization 攤銷   E3i4=!Y  
amortized cost 應攤成本   Zh,71Umz  
annuities 年金   ,^:.dFH6  
applied cost 已分配成本   : 'c&,oLY  
applied expense 已分配費用   ;]iRk  
applied manufacturing expense 己分配製造費用   `g,..Ns-r  
apportioned charge 攤派費用   ~`/V(r;o  
appreciation 漲價   *Uh!>Iv;  
article of association 公司章程   9FvFhY  
assessment 課稅   Jvi#)  
assets 資產   O}P`P'Y|'  
attorney fee 律師費   `gJ(0#ac  
audit 審計   Vj-h;rB0z  
auditor 審計員   \8 ":]EU  
average 平均數   ?CZdOl  
average cost 平均成本   < [v[ci  
bad debt 壞賬   AdmC&!nH  
balance 餘額   9z0p5)]n>  
balance sheet 資產負債表   a}d@ T  
bank account 銀行賬戶   4JE
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bank balance 銀行結存   F:VIzyMq<  
bank charge 銀行手續費   n?Q|)2 2  
bank deposit 銀行存款   qLCR] _*  
bank discount 銀行貼現   7 &\yj9  
bank draft 銀行匯票   (mOtU8e  
bank loan 銀行借款   ~dSr 5LUD  
bank overdraft 銀行透支   ~@!bsLSMU  
bankers acceptance 銀行承兌   XG?8s &  
bankruptcy 破產   %C0Dw\A*:  
bearer 持票人   ?5p>BER?  
beneficiary 受益人   >usL*b0%  
bequest 遺產   ZC?Xqp  
bill 票據   *R"/|Ka  
bill of exchange 匯票   9$Y=orpWxr  
bill of lading 提單   0%B/,/PxD  
bills discounted 貼現票據   9^x> 3Bo  
bills payable 應付票據   <$YlH@;)`a  
bills receivable 應收票據   u?"Vm  
board of directors 董事會   YQ}o?Q$z  
bonds 債券   ~rm_vo  
bonus 紅利   [KQi.u  
book value 賬面價值   Kq!3wb;  
bookkeeper 簿記員  
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bookkeeping 簿記   gr{ DWCK  
branch office general ledger 支店往來賬戶   gIfh3D=yX  
broker 經紀人   IgzQr>  
brought down 接前   E$e5^G9  
brought forward 接上頁   Smh,zCc>s  
budget 預算   ,+VGSd  
by-product 副產品   @CoIaUVP  
by-product sales 副產品銷售   y} '@R$  
capital 股本  
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capital income 資本收益   2eogY#  
capital outlay 資本支出   m'U0'}Ld};  
capital stock 股本   +t.b` U`-  
capital stock certificate 股票   yauvXosX  
carried down 移後   ]|@^1we  
carried forward 移下頁   "4Nt\WQ  
cash 現金   pCDmXB  
cash account 現金賬戶   W)/#0*7  
cash in bank 存銀行現金   wL1MENzp*z  
cash on delivery 交貨收款   K"6vXv4QO  
cash on hand 庫存現金   Mt$ *a  
cash payment 現金支付   TC('H[ ]  
cash purchase 現購   o-\[,}T)M  
cash sale 現沽   UG^q9 :t  
cashier 出?#123;員   Iv *<La  
cashiers check 本票   x;S @bY  
certificate of deposit 存款單折   FmW(CGs  
certificate of indebtedness 借據   }bDm@NU  
certified check 保付支票   do_[&  
certified public accountant 會計師   VVZ'i.*_3?  
charges 費用   3Vwh|1?  
charge for remittances 匯水手續費   -=="<0c  
charter 營業執照   K9[UB  
chartered accountant 會計師   1oS/`)  
chattles 動產   #WuBL_nZ~  
check 支票   29rX%
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che stub 支票存根   Z;i:](  
closed account 己結清賬戶   ]]mJ']l  
closing 結算   H|*m$|$,  
closing entries 結賬紀錄   > I?IPQB  
closing stock 期末存貨   7v kL1IA  
closing the book 結賬   XSDpRo  
columnar journal 多欄日記賬   7/H)Az@i45  
combination 聯合   do%&m]#;  
commission 佣金   \Ri
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commodity 商品   {=WgzP  
common stock 普通股   .8R@2c`}Cs  
company 公司   D-c4EV  
compensation 賠償   2T35{Q!=F  
compound interest 複利   M{@(G 5  
consignee 承銷人   zda 3 ,U2o  
consignment 寄銷   \G[$:nS  
consignor 寄銷人   \zkg  
consolidated balance sheet 合併資產負債表   R5D1
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consolidated profit and loss account 合併損益表   )UR7i8]!0  
consolidation 合併   %;_MGa e  
construction cost 營建成本   ,2q-D&)\Z  
construction revenue 營建收入   L#J1b!D&<6  
contract 合同   %A`+WYeuX  
control account 統制賬戶   f?Lw)hMrA  
copyright 版權  
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corporation 公司   vgPCQO([  
cost 成本   6t$8M[0-U  
cost accounting 成本會計   rH-23S  
cost of labour 勞工成本   \85i+q:LuA  
cost of production 生產成本   "[J^YKoF  
cost of manufacture 製造成本   UfGkTwoo=  
cost of sales 銷貨成本   ]/Pn EU[  
cost price 成本價格   ;`&kZi60Hz  
credit 貸方   q
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credit note 收款通知單   bw7@5=?;  
creditor 債權人   *pq\MiD/  
crossed check 橫線支票   ! mHO$bQ"  
current account 往來活期賬戶   (HVGlw'`  
current asset 流動資產   [WmM6UEVS  
current liability 流動負債   :> '+"M2r  
current profit and loss 本期損益   #mF"1QW  
debit 借方   dH!*!r>  
debt 債務   Y7|EIAU5Y  
debtor 債務人   Da|z"I x  
deed 契據   AH^/V}9H  
deferred assets 遞延資產   lN@o2QX  
deferred liabilities 遞延負債   vN:Ng  
delivery 交貨   ;pAK_>
 
delivery expense 送貨費   J5
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delivery order 出貨單   eFgA 8kY)  
demand draft 即期匯票   3BI1fXT4=j  
demand note 即期票據   K0~rN.C!0  
demurrage charge 延期費   Hs8>anVo[  
deposit 存款   j%kncGS  
deposit slip 存款單   %EH)&k  
depreciation 折舊   & 21%zPm  
direct cost 直接成本   # d  
direct labour 直接人工   s;e\ pt  
director 董事   COlqcq'qAu  
discount 折扣   )5,v!X)  
discount on purchase 進貨折扣   a(nlTMfu  
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