[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。   C#5z!z/:%  
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acceptance 承兌   "[.adiw  
account 賬戶   V9 pKbX  
accountant 會計員   N[~"X**x  
accounting 會計   |WiK*  
accounting system 會計制度   Xm7Nr#  
accounts payable 應付賬款   (aX5VB**  
accounts receivable 應收賬款   @x>J-Owd]J  
accumulated profits 累積利益   x.7Ln9  
adjusting entry ?#123;整記錄   (~r"N?`  
adjustment ?#123;整   <B;l).[6  
administration expense 管理費用   %2<G3]6^U  
advances 預付   1RtbQ{2F;  
advertising expense 廣告費   \advFKN  
agency 代理   #^- U|~,  
agent 代理人   t` R#pQ  
agreement 契約   ;[-dth  
allotments 分配數   #:v e3gWl  
allowance 津貼   "%
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amalgamation 合併   Xi'y-cV ^  
amortization 攤銷   f$x\~y<[  
amortized cost 應攤成本   Rld1pX2v  
annuities 年金   F*F U[5  
applied cost 已分配成本   nlsQf3  
applied expense 已分配費用   `0tzQ>ZQq  
applied manufacturing expense 己分配製造費用   +2kJ
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apportioned charge 攤派費用   ?qviJDD|f  
appreciation 漲價   -d+q+l>0  
article of association 公司章程   H R55|`]  
assessment 課稅   i6)$pARp  
assets 資產   R=IZFwr  
attorney fee 律師費   K.cMuh  
audit 審計   7m6@]S6  
auditor 審計員   nf5Ld"|%9  
average 平均數   ZZf-c5g  
average cost 平均成本   #h@/~xr  
bad debt 壞賬   ZM/*cA!"  
balance 餘額   zV\\T(R)  
balance sheet 資產負債表   Si#b"ls'  
bank account 銀行賬戶   vMsb@@O\\  
bank balance 銀行結存   /jQW4eW0  
bank charge 銀行手續費   MfhJ
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bank deposit 銀行存款   i0ax`37  
bank discount 銀行貼現   )+c4n]  
bank draft 銀行匯票   W8Z&J18AU  
bank loan 銀行借款   <wge_3W#  
bank overdraft 銀行透支   }g:y!pk  
bankers acceptance 銀行承兌   H/>86GG  
bankruptcy 破產   4tTK5`7N  
bearer 持票人   ZPWY0&9  
beneficiary 受益人   =PiDZS^"  
bequest 遺產   r5XG$:$8\  
bill 票據   ?b0VB  
bill of exchange 匯票   Gxu&o%x[  
bill of lading 提單   %EYh5W  
bills discounted 貼現票據   F#KO!\iA+  
bills payable 應付票據   .'C$w1[w  
bills receivable 應收票據   7@u0;5p|  
board of directors 董事會   OPR+K ?  
bonds 債券   .%7#o
 
bonus 紅利   D.H$4[u;j  
book value 賬面價值   $\l7aA5~  
bookkeeper 簿記員   UXVjRY`M.\  
bookkeeping 簿記    H  
branch office general ledger 支店往來賬戶   cg$@x\fJ  
broker 經紀人   [#>ji+%=  
brought down 接前   iha{(-  
brought forward 接上頁   0[@9f1Nk4  
budget 預算   ]w.:K*_=  
by-product 副產品   t>QAM6[  
by-product sales 副產品銷售   vr<6j/ty  
capital 股本   l/,O9ur-  
capital income 資本收益   E(A7DXzbR  
capital outlay 資本支出   V`$Jan  
capital stock 股本   `JyTS~v$  
capital stock certificate 股票   sZ #Ck"n  
carried down 移後   S+>1yvr),  
carried forward 移下頁   bE _=L=NG  
cash 現金   (3`
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cash account 現金賬戶   &o$E1;og  
cash in bank 存銀行現金   6k"'3AKaR  
cash on delivery 交貨收款   %pmowo~{  
cash on hand 庫存現金   Qhb].V{utV  
cash payment 現金支付   Q#8}p
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cash purchase 現購   @BWroNg{  
cash sale 現沽   '+1<7jl&I  
cashier 出?#123;員   Z,/BPK
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cashiers check 本票   .8hB <G  
certificate of deposit 存款單折   9E^IEwq'  
certificate of indebtedness 借據   }R:eKj  
certified check 保付支票   6]^; s1!  
certified public accountant 會計師   ri&B%AAc  
charges 費用   VyH'7_aU  
charge for remittances 匯水手續費   BX&bhWYGFX  
charter 營業執照   %1fH-:c=C0  
chartered accountant 會計師   2@ vSe  
chattles 動產   kD:O$8[J8  
check 支票   U2z1HIs  
che stub 支票存根   [8AGW7_  
closed account 己結清賬戶   az@{O4
  
closing 結算   E+Z//)1Z  
closing entries 結賬紀錄   k`Nc<nN 8  
closing stock 期末存貨   ;}{xpJ/  
closing the book 結賬   {s!DRc]ln  
columnar journal 多欄日記賬   tbD>A6&VM}  
combination 聯合   j(mbUB*  
commission 佣金   #y13(u,dN  
commodity 商品   yS0YWqv]6@  
common stock 普通股   ~TwjcI*/  
company 公司   Cw]&B  
compensation 賠償   :U!knb"/>  
compound interest 複利   CrC1&F\dq  
consignee 承銷人   @Y+YN;57  
consignment 寄銷   k"F5'Od  
consignor 寄銷人   f
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consolidated balance sheet 合併資產負債表   z><=F,W  
consolidated profit and loss account 合併損益表   cmF&1o3_  
consolidation 合併   o5KpiibFM  
construction cost 營建成本   x'_I{$C&  
construction revenue 營建收入   8B;wn<O  
contract 合同   so}(*E&(a  
control account 統制賬戶   FI
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copyright 版權  
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corporation 公司   rlr )n\R#  
cost 成本   s7=CH  
cost accounting 成本會計   2='gC|&s6  
cost of labour 勞工成本   T!e]=  
cost of production 生產成本   :GXiA  
cost of manufacture 製造成本   <a7y]Py  
cost of sales 銷貨成本   (&R/ns~  
cost price 成本價格   J'9hzag  
credit 貸方   5BnO-[3  
credit note 收款通知單   i-[ic!RnKj  
creditor 債權人   -L@4da[]i  
crossed check 橫線支票   xayo{l=uGv  
current account 往來活期賬戶   /tI8JXcUK  
current asset 流動資產   1o\P7PLe  
current liability 流動負債   >aXyi3B  
current profit and loss 本期損益   r'xZF~}k"~  
debit 借方   [sJ f)<  
debt 債務   jY'svD~  
debtor 債務人   f*KNt_|:  
deed 契據   gV@FT|j!i  
deferred assets 遞延資產   7YT%.ID  
deferred liabilities 遞延負債   `>&V_^y+  
delivery 交貨   `Y n:fL7S  
delivery expense 送貨費   :U_k*9z}=
 
delivery order 出貨單   KdIX`  
demand draft 即期匯票   *TQXE:vZ[  
demand note 即期票據   1'DD9d{qN  
demurrage charge 延期費   vgY ) L  
deposit 存款   QcJ?1GwA"  
deposit slip 存款單   -N;$L~`iAt  
depreciation 折舊   .%;`:dtj  
direct cost 直接成本   ZHT_o\  
direct labour 直接人工   -d]-R?mQ  
director 董事   L+,p#w  
discount 折扣   +{U0PI82  
discount on purchase 進貨折扣   <$bM*5sHF>  
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