[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。   jT F"  
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acceptance 承兌   GZn=Hgv8  
account 賬戶   M"qS#*{  
accountant 會計員   D,lY_6=  
accounting 會計   a"t~
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accounting system 會計制度   }*C  
accounts payable 應付賬款   X8R:9q_  
accounts receivable 應收賬款   %XZhSmlf
 
accumulated profits 累積利益   Di}M\!-[  
adjusting entry ?#123;整記錄   !;d>}iE  
adjustment ?#123;整   7`^Y*:(  
administration expense 管理費用   O?"uM>r  
advances 預付   G$QN_h,}  
advertising expense 廣告費   7xux%:BN  
agency 代理   T{-gbo`Yji  
agent 代理人   FgrVXb_q  
agreement 契約   bGy|T*@  
allotments 分配數   0_Elxc  
allowance 津貼   Qgv g*KX  
amalgamation 合併   0 VG;z#{J  
amortization 攤銷   &@BAV
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amortized cost 應攤成本   8|L@-F  
annuities 年金   c5 AaUza  
applied cost 已分配成本   DO+~    
applied expense 已分配費用   ^SsnCn-e  
applied manufacturing expense 己分配製造費用   ~t$ng l$  
apportioned charge 攤派費用   fOdqr  
appreciation 漲價   dxH\H?NO  
article of association 公司章程   .5s^a.e'O  
assessment 課稅   P|p X F~  
assets 資產   i3d2+N`  
attorney fee 律師費   :O,r3O6  
audit 審計   6X?:mn'%QF  
auditor 審計員   G)M! , Q  
average 平均數   >ke.ZZV?  
average cost 平均成本   ]>*VEe}hJ  
bad debt 壞賬   v<<ATs%w  
balance 餘額   FUJ<gqL  
balance sheet 資產負債表   %4V$')rek  
bank account 銀行賬戶   ZJF+./vN  
bank balance 銀行結存   jENC1T(  
bank charge 銀行手續費   \7#w@3*  
bank deposit 銀行存款   x2r .4  
bank discount 銀行貼現   'Nuy/\[{\  
bank draft 銀行匯票   aSxDfYN=R  
bank loan 銀行借款   ])%UZM6  
bank overdraft 銀行透支   7zA+UW
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bankers acceptance 銀行承兌   l?V#;  
bankruptcy 破產   mh`uvqY  
bearer 持票人   mW+5I-~  
beneficiary 受益人   k'PvQl"I  
bequest 遺產   >H5t,FfQL  
bill 票據   R$ A%Zh6  
bill of exchange 匯票   4<)*a]\c5M  
bill of lading 提單   z 0zB&}  
bills discounted 貼現票據   v }
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bills payable 應付票據   9ZatlI,
 
bills receivable 應收票據   V[]Pya|s+  
board of directors 董事會   1LhZmv  
bonds 債券   /me ]sOkn  
bonus 紅利   %g89eaEZ  
book value 賬面價值   Ex|Z@~T12  
bookkeeper 簿記員   NXDkGO/*  
bookkeeping 簿記   kdx06'4o  
branch office general ledger 支店往來賬戶   2Oyw#1tdn  
broker 經紀人   "L1LL iS  
brought down 接前   5K682+^5  
brought forward 接上頁   'irwecd8  
budget 預算   #w\x-i|  
by-product 副產品   MLM/!N 7  
by-product sales 副產品銷售   / 0Qo(  
capital 股本   O
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capital income 資本收益   8;c\}D  
capital outlay 資本支出   O@W/s!&lFa  
capital stock 股本   6#K.n&=*  
capital stock certificate 股票   P>)J:.tr0  
carried down 移後   MU2kA&LH  
carried forward 移下頁   m .(\u?J  
cash 現金   f7!48
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cash account 現金賬戶   2_o\Wor#  
cash in bank 存銀行現金   0aI@m  
cash on delivery 交貨收款   CR2.kuM0~  
cash on hand 庫存現金   ;L#RFdh  
cash payment 現金支付   :oC;.u<*8  
cash purchase 現購   C.LAr~P  
cash sale 現沽   @qjN>PH~  
cashier 出?#123;員   9 BU#THDm  
cashiers check 本票   `k8jFB C  
certificate of deposit 存款單折   -%P}LaC<  
certificate of indebtedness 借據   S?a4IK  
certified check 保付支票   bwP@}(K  
certified public accountant 會計師   \Ucv<S  
charges 費用   H.C*IL9  
charge for remittances 匯水手續費   V?)V2>]  
charter 營業執照   w^ofH-R/  
chartered accountant 會計師   4}cxSl]jf!  
chattles 動產   dn?'06TD  
check 支票   vlZmmQeJm  
che stub 支票存根   `'EG7  
closed account 己結清賬戶   B B'qbX3xK  
closing 結算   KLVYWZib  
closing entries 結賬紀錄   =ud~  
closing stock 期末存貨   Q8QB{*4  
closing the book 結賬   ht>/7.p]  
columnar journal 多欄日記賬   iycceZ  
combination 聯合   yD.(j*bMK;  
commission 佣金   Jg{K!P|i  
commodity 商品   E]g6|,4~-  
common stock 普通股   @p^EXc*|  
company 公司   ?[>Y @w
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compensation 賠償   matm>3n  
compound interest 複利   $FX$nY  
consignee 承銷人   S%Ky+0  
consignment 寄銷   1=sL[I7<  
consignor 寄銷人   ot!m=s  
consolidated balance sheet 合併資產負債表   vfx{:3fO  
consolidated profit and loss account 合併損益表   s"w^E\>6  
consolidation 合併   Fs=x+8'M  
construction cost 營建成本   6@FhDj2X  
construction revenue 營建收入   }aXSMxCd  
contract 合同   0:4>rYBC  
control account 統制賬戶   n c~JAT#'  
copyright 版權   ;pOV; q3j  
corporation 公司   5=p<"*zJ  
cost 成本  
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cost accounting 成本會計   V6((5o#  
cost of labour 勞工成本   (V'w5&f(L  
cost of production 生產成本   .'38^  
cost of manufacture 製造成本   yI07E "9  
cost of sales 銷貨成本   `U\l: ~]e  
cost price 成本價格   ^4Xsdh5  
credit 貸方   fz|_c*&64  
credit note 收款通知單   $ dK430_B  
creditor 債權人   T3S FG]H  
crossed check 橫線支票   GVn'p Wg  
current account 往來活期賬戶   #8M^;4N>[  
current asset 流動資產   %{:pBt:Z  
current liability 流動負債   Ars*H,9>e  
current profit and loss 本期損益   z-g6d(  
debit 借方   xE!0p EHd  
debt 債務   iCh 8e>+  
debtor 債務人   S*J\YcqSC  
deed 契據   8Exky^OT|  
deferred assets 遞延資產   q{b-2k  
deferred liabilities 遞延負債   3W#E$^G_v  
delivery 交貨   4t/?b  
delivery expense 送貨費   $9X?LGUz  
delivery order 出貨單   #^9k&t#!6  
demand draft 即期匯票   Xc" %-  
demand note 即期票據   e 6>j gy  
demurrage charge 延期費   l=Pw yJ  
deposit 存款   cT/mi":8{  
deposit slip 存款單   gE=9K @  
depreciation 折舊   /Lm~GmPt  
direct cost 直接成本   2P@6Qe ?  
direct labour 直接人工   RIO?rt;  
director 董事   3#]IIj`\  
discount 折扣   .j|uf[?h  
discount on purchase 進貨折扣   *HGhm04F{  
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