[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。   Ta`=c 0  
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acceptance 承兌   XSC._)ztEE  
account 賬戶   ag^EH"%zw  
accountant 會計員   "& 'h\  
accounting 會計   ))V)]+  
accounting system 會計制度   eE5U|y)_  
accounts payable 應付賬款   _Z z"`  
accounts receivable 應收賬款   hE0 p>R8  
accumulated profits 累積利益   Ic/D!J{Y  
adjusting entry ?#123;整記錄   ;W,XP#{W  
adjustment ?#123;整   ?RJ )u  
administration expense 管理費用   +
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advances 預付   e}Cp;c]=  
advertising expense 廣告費   +F$c_ \>  
agency 代理   *t.L` G  
agent 代理人   Jj4!O3\I  
agreement 契約   <o,]f E[  
allotments 分配數   ,0 O9!^  
allowance 津貼   QxG:NN;jW  
amalgamation 合併   H4p N+  
amortization 攤銷   PB00\&6H  
amortized cost 應攤成本   :S'P lH  
annuities 年金   'D(|NYY  
applied cost 已分配成本   u^T)4~(  
applied expense 已分配費用   b!Pz~faXD  
applied manufacturing expense 己分配製造費用   *m6~x-x  
apportioned charge 攤派費用   <|9s{z  
appreciation 漲價   Uu ~BErEC  
article of association 公司章程   6=A
  
assessment 課稅   /\P3UrQ&]  
assets 資產   BS*IrH H  
attorney fee 律師費   Tl"GOpH\]  
audit 審計   b$\3Y'":  
auditor 審計員   :@#'&(#~  
average 平均數   8$9<z  
average cost 平均成本   TOmq2*,/  
bad debt 壞賬   0mk-o  
balance 餘額   ovJwor  
balance sheet 資產負債表   F,}wQN  
bank account 銀行賬戶   " UaUaSg#  
bank balance 銀行結存   k)j,~JH  
bank charge 銀行手續費   hAq7v']m  
bank deposit 銀行存款   :MPWf4K2s  
bank discount 銀行貼現   :H($|$\h  
bank draft 銀行匯票   VsEMF i=  
bank loan 銀行借款   <nDuN*|  
bank overdraft 銀行透支   ?IRp3H  
bankers acceptance 銀行承兌   2k}~"!e1  
bankruptcy 破產   t;X  !+  
bearer 持票人   5Y77g[AX2-  
beneficiary 受益人   M ^gva?{  
bequest 遺產  
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bill 票據   6$] @}O^V  
bill of exchange 匯票   n
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bill of lading 提單   B^Y AKbY  
bills discounted 貼現票據   yneIY-g(p  
bills payable 應付票據   bV c"'RQ  
bills receivable 應收票據   S%J$.ge  
board of directors 董事會   i i&kfy  
bonds 債券   &("HH"!  
bonus 紅利   ('k;Ikut  
book value 賬面價值   n<RvL^T=  
bookkeeper 簿記員   A/pp
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bookkeeping 簿記   2MS-e}mi  
branch office general ledger 支店往來賬戶   ?Pg{nlJvq  
broker 經紀人   17IT:T,'  
brought down 接前   qQ\&]  
brought forward 接上頁   j$v2_q  
budget 預算   cb|cYCo5  
by-product 副產品   7;0$UYDU*  
by-product sales 副產品銷售   nO-1^HUl  
capital 股本   '?7?
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capital income 資本收益   fsd,q?{a:  
capital outlay 資本支出   'Pk14`/  
capital stock 股本   Y:UDte[Lb  
capital stock certificate 股票   i$`OOV=/e  
carried down 移後   2^Y@e=^A  
carried forward 移下頁   ]M2<b:yo  
cash 現金   >IZ|:lsxE  
cash account 現金賬戶   Gp*U2LB  
cash in bank 存銀行現金   *\W *,D.I  
cash on delivery 交貨收款   : &! >.Y  
cash on hand 庫存現金   <zUU`  
cash payment 現金支付   x@^Kd*fo  
cash purchase 現購   fd Vye|%  
cash sale 現沽   w.v yEU^  
cashier 出?#123;員   kQm\f  
cashiers check 本票   qU!xh)  
certificate of deposit 存款單折   +%Y`>1I^#  
certificate of indebtedness 借據   {zGM[A  
certified check 保付支票   F"2rX&W  
certified public accountant 會計師   4q% hn3\  
charges 費用   2AN6(k4o  
charge for remittances 匯水手續費   IC5[:UZ5]
 
charter 營業執照   ]<y _ =>  
chartered accountant 會計師   f(=3'wQ  
chattles 動產   ~r(/)w\  
check 支票   f~ bZTf  
che stub 支票存根   & QO9/!  
closed account 己結清賬戶   Fh)`A5#  
closing 結算   47]?7GU,  
closing entries 結賬紀錄   gie.K1@|  
closing stock 期末存貨   aX`@WXK  
closing the book 結賬   H~fX>6>  
columnar journal 多欄日記賬   sf""
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combination 聯合   lawjGI  
commission 佣金   6:  PQkr  
commodity 商品   #~ikR.-+Eq  
common stock 普通股   AfQ?jKk&{'  
company 公司   $inpiO|s  
compensation 賠償   4i<V^go"  
compound interest 複利   ">$.>sn{  
consignee 承銷人   ykq9]Xqhv  
consignment 寄銷   &RSUB;ymL  
consignor 寄銷人   }Z^r<-N  
consolidated balance sheet 合併資產負債表   l;u_4`1H  
consolidated profit and loss account 合併損益表   ,gdf7&r  
consolidation 合併   ;{@jj0h;  
construction cost 營建成本   !%v=9muay  
construction revenue 營建收入   N\Nwmx  
contract 合同   c5KJ_Nfi  
control account 統制賬戶   4JOw@/nE  
copyright 版權   MXQS6F#  
corporation 公司   0iy-FV;J  
cost 成本   FrPpRe%!  
cost accounting 成本會計   B Q)1)8r  
cost of labour 勞工成本   K@0gBgN  
cost of production 生產成本   ez2rCpA  
cost of manufacture 製造成本   ux8:  
cost of sales 銷貨成本   +a@:?=hc  
cost price 成本價格   |Wo_5|
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credit 貸方   y2XeD=_'  
credit note 收款通知單   B kZmE,  
creditor 債權人   ,
[ogh  
crossed check 橫線支票   T*m;G(  
current account 往來活期賬戶   Muhq,>!U  
current asset 流動資產   SfHs,y 6
 
current liability 流動負債   \I3={ii0  
current profit and loss 本期損益   9lT6fW`v1Q  
debit 借方    'Dh+v3O  
debt 債務   oM')NIW@  
debtor 債務人   O&ur|&v  
deed 契據   >n`!S`)9{  
deferred assets 遞延資產   rXortK#\%  
deferred liabilities 遞延負債   MV+S.`R  
delivery 交貨   >_ )~
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delivery expense 送貨費   pON
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delivery order 出貨單   tks3xS  
demand draft 即期匯票   ]GSs{'UhB  
demand note 即期票據   Ax'jNo
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demurrage charge 延期費   vai.w-}Z  
deposit 存款   SI/@Bbd=  
deposit slip 存款單   ^5"2s:vP  
depreciation 折舊   h`1{tu  
direct cost 直接成本   "CS{fyJ  
direct labour 直接人工   ~-1!?t/%  
director 董事   2f;fdzjk8K  
discount 折扣   qQL]3qP  
discount on purchase 進貨折扣   9/La_:K  
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