[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。   ?cf9q@eAH  
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acceptance 承兌   fLl
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account 賬戶   "1_eZ`  
accountant 會計員   SUxz &xH  
accounting 會計   \gy39xoW(  
accounting system 會計制度   `yJpDGh  
accounts payable 應付賬款   ^.
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accounts receivable 應收賬款   DU
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accumulated profits 累積利益   VqLqj$P  
adjusting entry ?#123;整記錄   
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adjustment ?#123;整   Hj"`z6@7  
administration expense 管理費用   -4{sr| lm  
advances 預付   yU3f M?
a  
advertising expense 廣告費   HYf&0LT<11  
agency 代理   r`}')2  
agent 代理人   _!kL7qJ"  
agreement 契約   =dz  iR_  
allotments 分配數   xpt*S~  
allowance 津貼   Z?Y14L~%  
amalgamation 合併   rI)op1K  
amortization 攤銷   b&X- &F  
amortized cost 應攤成本   /<)A!Nn+F  
annuities 年金   q-O=Em<*  
applied cost 已分配成本   eS9uKb5n(  
applied expense 已分配費用   a,IE;5kG  
applied manufacturing expense 己分配製造費用   iE>E*!aBg  
apportioned charge 攤派費用   DYkNP:+  
appreciation 漲價   $+qJ#0OE$  
article of association 公司章程   Q.Tn"rE|  
assessment 課稅   mnswGvY  
assets 資產   -Zd0[& ']  
attorney fee 律師費   sA=WU(4^  
audit 審計   {H{u[XR[z
 
auditor 審計員   5%j !SVW  
average 平均數    +T02AS  
average cost 平均成本   >AI65g  
bad debt 壞賬   'Y{fah  
balance 餘額   d-w#\ ^  
balance sheet 資產負債表   HTuv_kE  
bank account 銀行賬戶   dBkw.VOW  
bank balance 銀行結存   \zCT""'i  
bank charge 銀行手續費   +c!v% uX  
bank deposit 銀行存款   S,,,D+4  
bank discount 銀行貼現   Ha {#  
bank draft 銀行匯票   Xl^=&!S>me  
bank loan 銀行借款   ,,vl+Z<&  
bank overdraft 銀行透支   Y S )Q#fP  
bankers acceptance 銀行承兌   ;@xSJqT  
bankruptcy 破產   t=\y|Idc  
bearer 持票人   V
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beneficiary 受益人   9`eu&n@Z  
bequest 遺產   $ \0)~cy  
bill 票據   Y}BT| "  
bill of exchange 匯票   ib8@U}Vn1  
bill of lading 提單   5>M6lwS  
bills discounted 貼現票據   ]Z%9l(  
bills payable 應付票據   R,?
7|x  
bills receivable 應收票據   swEE >=  
board of directors 董事會   $6Z@0H@X  
bonds 債券   gOaL4tu  
bonus 紅利   ]Gm"U!h*  
book value 賬面價值   ,tBb$T)7<  
bookkeeper 簿記員   uzjP!qO  
bookkeeping 簿記   v.Wkz9 w}  
branch office general ledger 支店往來賬戶   i|A0G%m]$  
broker 經紀人   |E)-9JSRy  
brought down 接前   ]/>(C76  
brought forward 接上頁   H<bYm]a%  
budget 預算   {1a%CsCM  
by-product 副產品   e7rD,`NiV  
by-product sales 副產品銷售   CYD&#+o  
capital 股本   a(- ^ .w  
capital income 資本收益   T;jy2|mLo  
capital outlay 資本支出   %!Z9: +;B  
capital stock 股本   hJ[Z~PC\T0  
capital stock certificate 股票   rbfP6t:c3  
carried down 移後   i! 5zHn  
carried forward 移下頁   Bo.< 4P  
cash 現金   [k qx%4q)  
cash account 現金賬戶   Bg.~#H  
cash in bank 存銀行現金   {akS K  
cash on delivery 交貨收款   VnqgN  
cash on hand 庫存現金   }U-h^x'  
cash payment 現金支付   |Et8FR3[m  
cash purchase 現購   "SGq$3D  
cash sale 現沽   oNW5/W2e;  
cashier 出?#123;員   vV5dW  
cashiers check 本票   n1D,0+N=  
certificate of deposit 存款單折   "_!D b&AH  
certificate of indebtedness 借據   -DWyKR= j"  
certified check 保付支票   Rs *]I\  
certified public accountant 會計師   h+ixl#:  
charges 費用   XNODDH  
charge for remittances 匯水手續費   \C<|yD  
charter 營業執照   }.bhs
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chartered accountant 會計師   =z_.RE  
chattles 動產   ;Ih:$"$!  
check 支票   A{3VTe4TV  
che stub 支票存根   E8$k}I  
closed account 己結清賬戶   (t$jb|Oa  
closing 結算   Pv@P(y?\  
closing entries 結賬紀錄   vRp#bScc  
closing stock 期末存貨   f,S,35`qa  
closing the book 結賬   :xqhPr]e  
columnar journal 多欄日記賬   of?hP1kl[  
combination 聯合   L-J 7z+{  
commission 佣金   v[-.]b*5A$  
commodity 商品   -B+Pl*  
common stock 普通股   ollJ#i9  
company 公司   B4fMD]  
compensation 賠償   s @AGU/v  
compound interest 複利   Fog4m=b`g  
consignee 承銷人   &~9'7 n!  
consignment 寄銷   ^ud-N;]MKs  
consignor 寄銷人   5W %^g_I  
consolidated balance sheet 合併資產負債表   j6Msbq[  
consolidated profit and loss account 合併損益表   k9]M=eO  
consolidation 合併   VTM*=5|c  
construction cost 營建成本   Q7V*~{  
construction revenue 營建收入   qIXo_H&\C  
contract 合同   +OEheG8  
control account 統制賬戶   H>
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copyright 版權   TU-aL  
corporation 公司   yiourR)H<  
cost 成本   >"Tivc5  
cost accounting 成本會計   _SVIY@K |/  
cost of labour 勞工成本   Ii*tux!S  
cost of production 生產成本   ~f:y^`+Q[  
cost of manufacture 製造成本   K'/,VALp  
cost of sales 銷貨成本   \&tv *  
cost price 成本價格   cJp:0'd  
credit 貸方   ,tZJSfHB  
credit note 收款通知單   JI"&3H")g%  
creditor 債權人   q$#5>5&  
crossed check 橫線支票   OD;-0Bj  
current account 往來活期賬戶   WR5@S&fU`  
current asset 流動資產   0-
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current liability 流動負債   ;_bZH%o.  
current profit and loss 本期損益   H]zi>;D  
debit 借方   whoM$  &  
debt 債務   1]DPy+  
debtor 債務人   IF>dsAAI<  
deed 契據   aAT!$0H  
deferred assets 遞延資產   Tgf\f%,h  
deferred liabilities 遞延負債   b$*1!a  
delivery 交貨   Q;h6F{i  
delivery expense 送貨費   c] '- :=  
delivery order 出貨單   `]T#uP<u  
demand draft 即期匯票   ],?$&  
demand note 即期票據   t_Q\uo}  
demurrage charge 延期費   mFGiysM  
deposit 存款   KscugX*x  
deposit slip 存款單   5LYzX+a)  
depreciation 折舊   U8||)+  
direct cost 直接成本   oh?@[U  
direct labour 直接人工   j0X Jf<  
director 董事   6Fe$'TP  
discount 折扣   QTC-W2t]  
discount on purchase 進貨折扣   Rr%CP[bH  
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