[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。   WncHgz  
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acceptance 承兌   EQk omjv  
account 賬戶   .Wr7*J[V.  
accountant 會計員   9P,[MZ  
accounting 會計   !vVW8hbp  
accounting system 會計制度   .t9`e=%  
accounts payable 應付賬款   .JTRFk{W  
accounts receivable 應收賬款   {<a)+S.6U  
accumulated profits 累積利益   LE~vSm^#  
adjusting entry ?#123;整記錄   0M)\([W9&  
adjustment ?#123;整   ~C3J-
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administration expense 管理費用   i
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advances 預付   xi
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advertising expense 廣告費   y|i(~  
agency 代理   3sIdwY)ZS_  
agent 代理人   9V~hz
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agreement 契約   6xY6EC  
allotments 分配數   ,Z :2ba  
allowance 津貼   /;:4$2R(;  
amalgamation 合併   7h2/8YUgQ  
amortization 攤銷   U>00B|<GJ  
amortized cost 應攤成本   ]Nw]po+  
annuities 年金   Wb#<ctM>  
applied cost 已分配成本   R4'>5.M  
applied expense 已分配費用   t-n'I/^5  
applied manufacturing expense 己分配製造費用   smn(q)tt  
apportioned charge 攤派費用   b6H7>x
 
appreciation 漲價   [6 "5  
article of association 公司章程   1|s`z  
assessment 課稅   +2k{yl  
assets 資產   {?++T 0  
attorney fee 律師費   1HqN`])l/j  
audit 審計   \Tn
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auditor 審計員   A>315!d"  
average 平均數   ;49sou  
average cost 平均成本   Fp" c {  
bad debt 壞賬   !,{N>{I  
balance 餘額   R?,v:S&i7;  
balance sheet 資產負債表   *a0#PfS[  
bank account 銀行賬戶   PR AP~P&^  
bank balance 銀行結存   7q 5 \]J[  
bank charge 銀行手續費   r+6 DlT a  
bank deposit 銀行存款   %Wm)  
bank discount 銀行貼現   9eE FX7  
bank draft 銀行匯票  
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bank loan 銀行借款   (&V)D?/hS  
bank overdraft 銀行透支   wr(*RI"  
bankers acceptance 銀行承兌   0,):;OI  
bankruptcy 破產   0r[a$p>`  
bearer 持票人   beT[7uVj_  
beneficiary 受益人   V?>&9D"m  
bequest 遺產   33 a}M;vx  
bill 票據   x%T^:R   
bill of exchange 匯票   |5q,%9_  
bill of lading 提單   sya!VF]`  
bills discounted 貼現票據   mi5bk>o  
bills payable 應付票據   Jy[rA<x$  
bills receivable 應收票據   QW_v\GHx  
board of directors 董事會   Zs;c0
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bonds 債券   hYA1N&yz@  
bonus 紅利   q1 BpE8  
book value 賬面價值   m(5LXHJnv  
bookkeeper 簿記員   %m/5! "  
bookkeeping 簿記   -]YsiE?r  
branch office general ledger 支店往來賬戶   a W;)-0+  
broker 經紀人   h+cOOm-)  
brought down 接前   .)1u0 (?
 
brought forward 接上頁   *_Ih@f H  
budget 預算   =i2]qj\  
by-product 副產品   }s#4m  
by-product sales 副產品銷售   zxd<C
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capital 股本   Ra^c5hP:.E  
capital income 資本收益   lQ t,(@7]  
capital outlay 資本支出   h CV(O2jL  
capital stock 股本   |TJu|zv^  
capital stock certificate 股票   yM(
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carried down 移後   jd"YaZOQ  
carried forward 移下頁   Fa
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cash 現金   5g'aNkF6>  
cash account 現金賬戶   ]C|xo.=?]  
cash in bank 存銀行現金   DGz}d,ie  
cash on delivery 交貨收款   Lm0q/d2|\X  
cash on hand 庫存現金   bI
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cash payment 現金支付   yV6U<AP$3  
cash purchase 現購   -:Juxh  
cash sale 現沽   cA]PZ*]{BN  
cashier 出?#123;員   "
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cashiers check 本票   `Cy;/95m  
certificate of deposit 存款單折   |h((SreO  
certificate of indebtedness 借據   _?bF;R  
certified check 保付支票   {t:*Xu  
certified public accountant 會計師   D6\k}4n-  
charges 費用   `V*$pHo  
charge for remittances 匯水手續費   'k<~HQr  
charter 營業執照   /CbM-jf  
chartered accountant 會計師   9/R=_y-  
chattles 動產    xG'F  
check 支票   3 XUsw1,[  
che stub 支票存根   c.>Ops F  
closed account 己結清賬戶   ? fM_Y  
closing 結算   :0o]#7  
closing entries 結賬紀錄   ^5FwYXAxi  
closing stock 期末存貨   '(3|hh)Tl  
closing the book 結賬   `{}DLaD9  
columnar journal 多欄日記賬   _gCi@uXS3  
combination 聯合   PBwKRD[I  
commission 佣金   H~0B5Hl!F  
commodity 商品   K2tOt7M!  
common stock 普通股   &>ykkrY  
company 公司   A2`Xh#o  
compensation 賠償   |~Vq"6`  
compound interest 複利   Z22#lF\N  
consignee 承銷人   }|c-i.0=
 
consignment 寄銷   :ee'|c  
consignor 寄銷人   /AUX7 m.8  
consolidated balance sheet 合併資產負債表   S;nlC  
consolidated profit and loss account 合併損益表   8ROZ]Xh,x  
consolidation 合併   ^X:g C9  
construction cost 營建成本   4X>=UO``L  
construction revenue 營建收入   QKt{XB6Y  
contract 合同   &>}f\ch/  
control account 統制賬戶   cA!o xti  
copyright 版權   eTY(~J#'  
corporation 公司   =~k#<q1^  
cost 成本   l<s6Uu"  
cost accounting 成本會計   ,mt=)Ac  
cost of labour 勞工成本   V24FzQ?z:.  
cost of production 生產成本   d{]2Q9g  
cost of manufacture 製造成本   QnIF{TS=  
cost of sales 銷貨成本   (Lkcx06e  
cost price 成本價格   PD:lI]:s  
credit 貸方   !L@a ;L  
credit note 收款通知單   uCf _O~  
creditor 債權人   $~1~+s0$  
crossed check 橫線支票   vUJQ<D  
current account 往來活期賬戶   T2XLP  
current asset 流動資產   /f!ze|  
current liability 流動負債   y,$zSPJCi  
current profit and loss 本期損益   
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debit 借方   nh/%0=S  
debt 債務   tE:6  
debtor 債務人   6"GHVFB  
deed 契據   [4\n(/  
deferred assets 遞延資產   -1]8f  
deferred liabilities 遞延負債   ()(/ 9t  
delivery 交貨   JZoH -  
delivery expense 送貨費   KU87WpjX  
delivery order 出貨單   ,4S6F HK  
demand draft 即期匯票   
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demand note 即期票據   s-T#- raE  
demurrage charge 延期費   c(lG_"q6  
deposit 存款   j55OG~)  
deposit slip 存款單   :v8~'cZ  
depreciation 折舊   `"eIzLc%o6  
direct cost 直接成本   ~JDVoS;>jU  
direct labour 直接人工   Xm~N Bt  
director 董事   sN@=Ri?\  
discount 折扣   - ] U2G:  
discount on purchase 進貨折扣   zd{\ XW  
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