[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。   d%hA~E1rR  
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acceptance 承兌   ~'3% Qr  
account 賬戶   `2P T 8UM  
accountant 會計員   Q)>'fZ)  
accounting 會計   ${wE5^ky  
accounting system 會計制度   bRp[N  
accounts payable 應付賬款   TE~@Bl;{?c  
accounts receivable 應收賬款   jq)|U q'6  
accumulated profits 累積利益   5b,98Q  
adjusting entry ?#123;整記錄   Vd4osBu{fY  
adjustment ?#123;整   @Hh"Y1B  
administration expense 管理費用   In&vh9Lw  
advances 預付   /`> P|J  
advertising expense 廣告費   BP$#a
#  
agency 代理   AHGcWS\,X  
agent 代理人   iE(g
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agreement 契約   Y>~JI;Cu`  
allotments 分配數   c29Z1Zs2)  
allowance 津貼   SfUUo9R(sm  
amalgamation 合併   @{u c  
amortization 攤銷   ;\+0H$  
amortized cost 應攤成本   Z.pw!mu"  
annuities 年金   z7 C1&bGe  
applied cost 已分配成本   Ks
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applied expense 已分配費用   cmI#R1\  
applied manufacturing expense 己分配製造費用   Qs:r@"hE  
apportioned charge 攤派費用   u#~!%~  
appreciation 漲價   `'WLGQG  
article of association 公司章程   #cS,5(BM  
assessment 課稅   H%]ch6C  
assets 資產   ,6"n5Ks}  
attorney fee 律師費   #1@~w}Dh  
audit 審計   MFuI&u!g:  
auditor 審計員   (N4(r<o;  
average 平均數   i:ZA{hA`c  
average cost 平均成本   xQap44KPZ  
bad debt 壞賬   u7WM6X  
balance 餘額   bl_WN|SQ  
balance sheet 資產負債表   -QDgr`%5  
bank account 銀行賬戶   B_glyC  
bank balance 銀行結存   6a?p?I K^  
bank charge 銀行手續費   _#mqg]W'  
bank deposit 銀行存款   zD<9A6AB  
bank discount 銀行貼現   Q%Q?q)x  
bank draft 銀行匯票   &Q>'U6"%  
bank loan 銀行借款   ~-wJ#E3g  
bank overdraft 銀行透支   tYZGf xj  
bankers acceptance 銀行承兌   !U:s.^{  
bankruptcy 破產   3ohcHQ/a  
bearer 持票人   ~79Qg{+]N  
beneficiary 受益人   ue<<Y"NR  
bequest 遺產   4&hqeY3  
bill 票據   ^]&{"!  
bill of exchange 匯票   [nIG_j>D-f  
bill of lading 提單   X@U1Ri  
bills discounted 貼現票據   3z92Gy5cr  
bills payable 應付票據   jSp&mD*xv  
bills receivable 應收票據   U^BXCu1km  
board of directors 董事會   :b*`hWnQ  
bonds 債券   L^1q/4${  
bonus 紅利   jDXGm[U  
book value 賬面價值   rq["O /2  
bookkeeper 簿記員   myOX:K*  
bookkeeping 簿記   %C0O?q  
branch office general ledger 支店往來賬戶   !r obau7  
broker 經紀人   zB" `i  
brought down 接前   zN/~a
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brought forward 接上頁   R(N(@KC  
budget 預算   =v$s+`cP  
by-product 副產品   Gj8[*3d  
by-product sales 副產品銷售   I{e^,oc  
capital 股本   {JCz^0DV  
capital income 資本收益   #r)1<}_e#  
capital outlay 資本支出   kah3Uhr~  
capital stock 股本   c_$&Uii  
capital stock certificate 股票   kjC{Zr  
carried down 移後   W<|K  
carried forward 移下頁   Dh(T)yc  
cash 現金   1idjX"'  
cash account 現金賬戶   0gD59N'C  
cash in bank 存銀行現金   8~(+[[TQ@  
cash on delivery 交貨收款   S{i@=:  
cash on hand 庫存現金   pkfOM"5'  
cash payment 現金支付   m4SXH> o  
cash purchase 現購   Jo aDX ,  
cash sale 現沽   WfT)CIKs  
cashier 出?#123;員   4O_+4yS  
cashiers check 本票   C=aj&  
certificate of deposit 存款單折   &xuwke:[  
certificate of indebtedness 借據   aU<D$I  
certified check 保付支票   J*~2:{=%  
certified public accountant 會計師   @ *O{*2  
charges 費用   )):22}I#  
charge for remittances 匯水手續費   ElR&scXi__  
charter 營業執照   (&S[R{=^j  
chartered accountant 會計師   ]n]uN~)9  
chattles 動產   &Dg)"Xji  
check 支票   Y:!/4GF  
che stub 支票存根   z5&%T}$tJ  
closed account 己結清賬戶   @23R
joK  
closing 結算   `Ivw`}L  
closing entries 結賬紀錄   @S"pJeP/f  
closing stock 期末存貨   acYoOW1G  
closing the book 結賬   %f_OP$;fc  
columnar journal 多欄日記賬   A6UdWK  
combination 聯合   R-A'v&=  
commission 佣金   [zTYiNa  
commodity 商品   DPS1GO*  
common stock 普通股   Hdbnb[e  
company 公司   3pTS@  
compensation 賠償   g t^]32$  
compound interest 複利  
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consignee 承銷人   ' MS!ss=r  
consignment 寄銷   Q_]!an(  
consignor 寄銷人   g"!#]LLe  
consolidated balance sheet 合併資產負債表   ^0x.'G?  
consolidated profit and loss account 合併損益表   /pIb@:Y1?  
consolidation 合併   (O_t5<A*X  
construction cost 營建成本   n: *_uc^C  
construction revenue 營建收入   ?dKa;0\  
contract 合同   BsK|:MM]  
control account 統制賬戶   3:~l2KIP4  
copyright 版權   >1a\%G  
corporation 公司   H#|Z8^ *Ds  
cost 成本   >^H'ZYzw  
cost accounting 成本會計   \at-"[.  
cost of labour 勞工成本   fY%M=,t3c  
cost of production 生產成本   UR/qVO?  
cost of manufacture 製造成本   N 0K>lL=  
cost of sales 銷貨成本   4kaE}u KU  
cost price 成本價格   @!":(@3[  
credit 貸方   AFINm%\/0  
credit note 收款通知單   t(j_eq}J  
creditor 債權人   : ,S8T%d  
crossed check 橫線支票   X"TUe>cM  
current account 往來活期賬戶   T@Ss&eGT2  
current asset 流動資產   k_K,J6_)  
current liability 流動負債   3b|7[7}&  
current profit and loss 本期損益   LZUA+x(  
debit 借方   q?;*g@t  
debt 債務   x5fg F;  
debtor 債務人   i?a,^UM5n[  
deed 契據   Z{a{HX[Jx  
deferred assets 遞延資產   c_qcb7<~.  
deferred liabilities 遞延負債   -}_cO|kk  
delivery 交貨   @Xq&t}*8  
delivery expense 送貨費   7wiK.99  
delivery order 出貨單   %="~\1y  
demand draft 即期匯票   JNxW6 cK  
demand note 即期票據   UzU-eyA  
demurrage charge 延期費    om".j  
deposit 存款   DOF?(:8Y  
deposit slip 存款單   &\"Y/b ]  
depreciation 折舊   [}A_uOGEP  
direct cost 直接成本   /FP~jV!z  
direct labour 直接人工   HUU >hq9  
director 董事   4Q$j]U&b  
discount 折扣   & %N(kyp  
discount on purchase 進貨折扣   G}=`VYK  
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