[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。   bT|NZ!V  
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acceptance 承兌   ].f28bY  
account 賬戶   ~7$E\w6  
accountant 會計員   3[kY:5-  
accounting 會計   @1#QbNp#  
accounting system 會計制度   .\kcWeC\  
accounts payable 應付賬款   8+no>%L  
accounts receivable 應收賬款   >#}MDwKZD  
accumulated profits 累積利益   o8+ZgXct  
adjusting entry ?#123;整記錄   ]I 9Hbw  
adjustment ?#123;整   (VYY-%N`  
administration expense 管理費用   vkdU6CZO  
advances 預付   `8Y& KVhu  
advertising expense 廣告費   C:qb-10|A  
agency 代理   2c>eMfa  
agent 代理人   |oq27*ix~m  
agreement 契約   Qe=,EXf  
allotments 分配數   P+iZ5S\kL=  
allowance 津貼   {@1C,8n;  
amalgamation 合併   wB6ILTu1  
amortization 攤銷   OhmKjY/}  
amortized cost 應攤成本   fs U6o4  
annuities 年金   lv_|ws  
applied cost 已分配成本   c\i`=>%b@  
applied expense 已分配費用   e0O2>w  
applied manufacturing expense 己分配製造費用   y5_`<lFv  
apportioned charge 攤派費用   vn"2"hPF|  
appreciation 漲價   2@``=0z  
article of association 公司章程   82%~WQnS  
assessment 課稅   0-H!\ IB  
assets 資產   e)dPv:oK3  
attorney fee 律師費   v?zA86d_  
audit 審計   6X(Yv2X&4%  
auditor 審計員   w9 I7pIIl  
average 平均數   )ndcBwQc"  
average cost 平均成本   KlMrM% ;y  
bad debt 壞賬    laX(?{_  
balance 餘額   >$=-0?.  
balance sheet 資產負債表   VeO$n*O  
bank account 銀行賬戶   ]M
AB  
bank balance 銀行結存   ,1'9l)zP  
bank charge 銀行手續費   ~F8M_  
bank deposit 銀行存款   *"V5j#F_  
bank discount 銀行貼現   Dm=t`_DL8  
bank draft 銀行匯票   %"GF+  
bank loan 銀行借款   YUo{e=m|  
bank overdraft 銀行透支   J(*qOG
BD  
bankers acceptance 銀行承兌   RXa&*Jtr -  
bankruptcy 破產   c|<*w[%C  
bearer 持票人   2Y_ `&  
beneficiary 受益人   Rk2V[R.`S  
bequest 遺產   m9bR %j  
bill 票據   "KQ3EI/g  
bill of exchange 匯票   .'o<.\R8  
bill of lading 提單   y=i_:d0M  
bills discounted 貼現票據   q[4{Xh  
bills payable 應付票據   z-|gw.y  
bills receivable 應收票據   oJC-?  
board of directors 董事會   y6.}h9~  
bonds 債券   7Iu^l4=2  
bonus 紅利   ~m^.&mv3/  
book value 賬面價值   Le3H!9lbc  
bookkeeper 簿記員   yidUtSv=,  
bookkeeping 簿記   ^)ouL25Z*2  
branch office general ledger 支店往來賬戶   3R(GO.n=]  
broker 經紀人   O+I\Q?  
brought down 接前   hn9'M!*:O  
brought forward 接上頁   V4cCu~(3;~  
budget 預算   fE"Q:K6r2  
by-product 副產品   dz fR ^Gv  
by-product sales 副產品銷售   mG4myQ?$  
capital 股本   F"2v5F@  
capital income 資本收益   bJc<FL<E  
capital outlay 資本支出   n4Fh*d ixg  
capital stock 股本   6^U8Utx  
capital stock certificate 股票   P3|_RHIb  
carried down 移後   "?Dov/+Q.  
carried forward 移下頁   ;,T3C:S?  
cash 現金   q)%F#g  
cash account 現金賬戶   tins.D  
cash in bank 存銀行現金   pvL)BD  
cash on delivery 交貨收款   f49pIcAq  
cash on hand 庫存現金   dQ6:c7hp>D  
cash payment 現金支付   C/Vs+aW n  
cash purchase 現購   +We_[Re`<  
cash sale 現沽   61|uvTX  
cashier 出?#123;員   om%L>zfB  
cashiers check 本票   noY~fq/U  
certificate of deposit 存款單折   j) 4:*R.Z]  
certificate of indebtedness 借據   \7W>3  
certified check 保付支票   b&:>v9 U  
certified public accountant 會計師   lej-,HX  
charges 費用   6*`KC)a  
charge for remittances 匯水手續費   gycjIy@t  
charter 營業執照   ; MU8@?yN  
chartered accountant 會計師   b-pZrnZ!  
chattles 動產   \]Nlka  
check 支票   *_G(*yAe(  
che stub 支票存根   IS *-MLi  
closed account 己結清賬戶   o&]b\dV  
closing 結算   -#0(Jm'  
closing entries 結賬紀錄   +<5q8{]Pk  
closing stock 期末存貨   yuyI)ebC  
closing the book 結賬   !u@XEN>/  
columnar journal 多欄日記賬   9>gxJ7pY  
combination 聯合   +"8 [E~Bih  
commission 佣金   *1FDK{  
commodity 商品   zTtn`j$  
common stock 普通股   u{#}Lo>B #  
company 公司   gO>XNXN{  
compensation 賠償   +/u)/ey  
compound interest 複利   o+UCu`7e  
consignee 承銷人   Dep.Qfv{-  
consignment 寄銷   NfG<!  
consignor 寄銷人   ?f@g1jJP  
consolidated balance sheet 合併資產負債表   }j=UO*|  
consolidated profit and loss account 合併損益表   ;Du+C%  
consolidation 合併   AY]dwKw  
construction cost 營建成本   8MIn~  
construction revenue 營建收入   vW`Dy8`06  
contract 合同   a=(D`lQ8  
control account 統制賬戶   )8`7i{F  
copyright 版權   HgH\2QL3&  
corporation 公司   { +d](+$  
cost 成本   DK' ? '  
cost accounting 成本會計   `SDpOqfIrP  
cost of labour 勞工成本   Z) nB  
cost of production 生產成本   pq8XCOllXx  
cost of manufacture 製造成本   X.~z:W+  
cost of sales 銷貨成本   GyU9,>|~T  
cost price 成本價格   ;bz|)[4/  
credit 貸方   m]C|8b7Y  
credit note 收款通知單   BE,XiH;  
creditor 債權人   C\%T|ZDE  
crossed check 橫線支票   s98Jh(~  
current account 往來活期賬戶   B4tC3r  
current asset 流動資產   _+c' z  
current liability 流動負債   m9yi:zT%  
current profit and loss 本期損益   @Z0?1+k  
debit 借方   kV>[$6  
debt 債務   r~mZ?dI  
debtor 債務人   m+66x {M2c  
deed 契據   NC]]`O2r@  
deferred assets 遞延資產   4:umD*d 3E  
deferred liabilities 遞延負債  
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delivery 交貨   @zu IR0Gr)  
delivery expense 送貨費   tX'`4!{@+  
delivery order 出貨單   0L->e(Vf7u  
demand draft 即期匯票   Uc>kiWW  
demand note 即期票據   c@SNbY4}%  
demurrage charge 延期費   fU/&e^, 's  
deposit 存款   P{T\zT  
deposit slip 存款單   ;v#BguM  
depreciation 折舊   |3LD"! rEx  
direct cost 直接成本   Q{+*F8%8V<  
direct labour 直接人工   rV{:'"=y-  
director 董事   ;_$Q~X  
discount 折扣   qV;E%XkkS  
discount on purchase 進貨折扣   L{pz)')I  
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