[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。   T~>#2 N-Z  
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acceptance 承兌   tJD] (F  
account 賬戶   h'5Cp(G  
accountant 會計員   XB\zkf_}Xc  
accounting 會計   !-tz4vjw  
accounting system 會計制度   >J>V% 7  
accounts payable 應付賬款   < K%j  
accounts receivable 應收賬款   O.+9,4A(  
accumulated profits 累積利益   Z[L5 ;  
adjusting entry ?#123;整記錄   T1 M
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adjustment ?#123;整   M<`|CVl  
administration expense 管理費用   isK; mU?<  
advances 預付   Faac]5u:*  
advertising expense 廣告費   NoDZ5Z  
agency 代理   aW;aA'!  
agent 代理人   zK5bO =0j  
agreement 契約   4<v;1   
allotments 分配數   Qi=*1QAkr  
allowance 津貼   S*t%RZ~a  
amalgamation 合併   _m'ysC jA  
amortization 攤銷   ,0?!ov|  
amortized cost 應攤成本   nWgv~{,x  
annuities 年金    Y7Gs7  
applied cost 已分配成本   cf;Ht^M\  
applied expense 已分配費用   2@i;_
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applied manufacturing expense 己分配製造費用   3LK%1+)4  
apportioned charge 攤派費用   La,QB3K/  
appreciation 漲價   yYTVXs`fVj  
article of association 公司章程   tYe:z:7l?<  
assessment 課稅   U}AX0* S  
assets 資產   0i@:KYP  
attorney fee 律師費   .iv3q?8.b  
audit 審計   ;e{5)@h$  
auditor 審計員   ?0vNEz[  
average 平均數   Ijo(^v@  
average cost 平均成本   5K.+CO <  
bad debt 壞賬   G\~^&BAC  
balance 餘額   AK/:I>M  
balance sheet 資產負債表   zhsx&  
bank account 銀行賬戶   T9jw X:n  
bank balance 銀行結存   "JhimgwvY  
bank charge 銀行手續費   ]PS\#I}  
bank deposit 銀行存款   Ap<J'?~y  
bank discount 銀行貼現   32>x^>G=>  
bank draft 銀行匯票   |E^|X!+9  
bank loan 銀行借款   vjlGXT`m  
bank overdraft 銀行透支   ?2`$3[ET-  
bankers acceptance 銀行承兌   ZKdh%8C  
bankruptcy 破產   kC$I2[t!  
bearer 持票人   ElR)Gd_8  
beneficiary 受益人   !#WqA9<  
bequest 遺產   <r\I"z$  
bill 票據   oXGZK5w<l  
bill of exchange 匯票   F)ci9-b@  
bill of lading 提單   m,6he
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bills discounted 貼現票據   ! D1zXXq  
bills payable 應付票據   U^$E'Q-VK  
bills receivable 應收票據   n0fRu`SNV  
board of directors 董事會   (F&YdWe:  
bonds 債券   J$[Q?8 ka  
bonus 紅利   Bc ^4 T1  
book value 賬面價值   {bkGYx5.C  
bookkeeper 簿記員   i21QJ6jPcI  
bookkeeping 簿記   -Ktwo_V*  
branch office general ledger 支店往來賬戶   =AkX4k  
broker 經紀人   u,9q<&,  
brought down 接前   ,wK 1=7  
brought forward 接上頁   J/kH%_ >Ir  
budget 預算   5*j:K&R-.K  
by-product 副產品   A*0*sZ0  
by-product sales 副產品銷售   AQh["1{yJ  
capital 股本   08r[K(bfb,  
capital income 資本收益   Rx S884  
capital outlay 資本支出   O),
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capital stock 股本   n;OHH{E{  
capital stock certificate 股票   0wvU?z%WK  
carried down 移後   hqW$kw  
carried forward 移下頁   r)
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cash 現金   %b<%w   
cash account 現金賬戶   [.3sE  
cash in bank 存銀行現金   (02g#A`  
cash on delivery 交貨收款   2OCdG  
cash on hand 庫存現金   Sx&mv.?X  
cash payment 現金支付   Q8Te'1Ln!  
cash purchase 現購   q/'MS[C  
cash sale 現沽   @
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cashier 出?#123;員   wAz,vq=x  
cashiers check 本票   `A{'s %$?!  
certificate of deposit 存款單折   SLh~_ 5  
certificate of indebtedness 借據   ~@fanR =  
certified check 保付支票   P^4' |#~2T  
certified public accountant 會計師   9::YR;NY  
charges 費用   l?/gWD^  
charge for remittances 匯水手續費   +Ag#B*   
charter 營業執照   Pz {Ig  
chartered accountant 會計師   rCrr "O#j  
chattles 動產   HA\A$>  
check 支票   a71}y;W  
che stub 支票存根   )"~=7)~<^  
closed account 己結清賬戶   Wa/geQE1<  
closing 結算   6jtTT%>y  
closing entries 結賬紀錄   g& >mP?  
closing stock 期末存貨   rgn|24x  
closing the book 結賬   Te}IMi:  
columnar journal 多欄日記賬   MM*-i=  
combination 聯合   ._(z~3s  
commission 佣金   =U_@zDD@V  
commodity 商品   c#x7N9;"!  
common stock 普通股   #tP )-ww  
company 公司   R\ e#$"a5  
compensation 賠償   p1?J  
compound interest 複利   F]SIT\kBm  
consignee 承銷人   ]E..43  
consignment 寄銷   _!;\R7]  
consignor 寄銷人   {4)5]62>u  
consolidated balance sheet 合併資產負債表   C=EhY+5  
consolidated profit and loss account 合併損益表   {5.?'vMp  
consolidation 合併   lmp R>@o"  
construction cost 營建成本   dcR6KG8  
construction revenue 營建收入   bY&YSlO  
contract 合同   Qv=Bq{N  
control account 統制賬戶   4Xr"d@ 2(  
copyright 版權   KK .cDAR  
corporation 公司   M'vXyb%$1  
cost 成本   jaN
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cost accounting 成本會計   ls]Elo8h1f  
cost of labour 勞工成本   -KA4Inn]5  
cost of production 生產成本   fl!1AKSn@N  
cost of manufacture 製造成本   "$4hv6 s  
cost of sales 銷貨成本   s'2y%E#  
cost price 成本價格   @Zh8 QI+  
credit 貸方   uRs9}dzv  
credit note 收款通知單   _"`uqW79  
creditor 債權人   ,Zr YJ<  
crossed check 橫線支票   >sB=\  
current account 往來活期賬戶   d`<#}-nh  
current asset 流動資產   W *|OOa'  
current liability 流動負債   vLD:(qTi  
current profit and loss 本期損益   Hv+:fr"  
debit 借方   <w%DyRFw3  
debt 債務   RNl\`>Cz  
debtor 債務人   }v,W-gA  
deed 契據   &<#/&Pq/i  
deferred assets 遞延資產   Ho:}Bn g  
deferred liabilities 遞延負債   #{?m  
delivery 交貨   JO]`LF]  
delivery expense 送貨費   e(4bx5<*  
delivery order 出貨單   mp muziH  
demand draft 即期匯票   XC57];-  
demand note 即期票據   }NR`
81  
demurrage charge 延期費   )3+ xsnv  
deposit 存款   ?BX P}]  
deposit slip 存款單   %y!  
depreciation 折舊   56VE[G  
direct cost 直接成本   d eHY8x5uI  
direct labour 直接人工   o&*1U"6D  
director 董事   \>w@=bq26  
discount 折扣   ]5aux >.n  
discount on purchase 進貨折扣   2OA8  R}  
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