[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。   Zd&S@Z  
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acceptance 承兌   DwF hK*  
account 賬戶   V)4J`xg^  
accountant 會計員   31)&vf[[  
accounting 會計   z%kULTL  
accounting system 會計制度   92{\B- l  
accounts payable 應付賬款   =V5%+/r+f  
accounts receivable 應收賬款   cCX*D_kCB  
accumulated profits 累積利益   =c7;r] Ol  
adjusting entry ?#123;整記錄   L(\cHb9`  
adjustment ?#123;整   \NC3'G:Ii  
administration expense 管理費用   nFn5v'g  
advances 預付   pk~WrqK}  
advertising expense 廣告費   w =KPT''!  
agency 代理   K^[?O{x^B  
agent 代理人   mc 3"`+o  
agreement 契約   .(vwIb8\_  
allotments 分配數   _B0L.eF  
allowance 津貼   D{!IW!w  
amalgamation 合併   g&.=2uP  
amortization 攤銷   iQ{VY ^ 0  
amortized cost 應攤成本   r*Xuj=  
annuities 年金   _*zt=zn>  
applied cost 已分配成本  
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applied expense 已分配費用   W9)&!&<
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applied manufacturing expense 己分配製造費用   pJ{Y lS{  
apportioned charge 攤派費用   W>LR\]Ti@  
appreciation 漲價   r :dTz  
article of association 公司章程   /O9EQPm(  
assessment 課稅   @
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assets 資產   cnLro  
attorney fee 律師費   ?4B`9<j8%  
audit 審計   nP$9CA  
auditor 審計員   M(fTKs  
average 平均數   HTtnXBJ)*H  
average cost 平均成本   `{Ul!  
bad debt 壞賬   -HuA \0J  
balance 餘額   7d vnupLh  
balance sheet 資產負債表   `x|?&Ytmf9  
bank account 銀行賬戶   W%J\qA  
bank balance 銀行結存   A=4OWV?  
bank charge 銀行手續費   0`hdMLONR  
bank deposit 銀行存款   0aAoV0fMDz  
bank discount 銀行貼現   =T_g}
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bank draft 銀行匯票   ME d WLFf  
bank loan 銀行借款   S[N5 i
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bank overdraft 銀行透支   `2snz1>!j  
bankers acceptance 銀行承兌   fZ. ONq  
bankruptcy 破產   XilS!,  
bearer 持票人   he4(hX^  
beneficiary 受益人   f5r0\7y0  
bequest 遺產   D]}G. v1  
bill 票據   {8OCXus3m  
bill of exchange 匯票   "oD[v  
bill of lading 提單   $C\BcKlmv  
bills discounted 貼現票據   Q;u pau  
bills payable 應付票據   l,8##7  
bills receivable 應收票據    =Uh$&m  
board of directors 董事會   ;aBG,dr}i  
bonds 債券   ]tD]Wx%  
bonus 紅利   v1[29t<I!  
book value 賬面價值   9iq_rd]  
bookkeeper 簿記員   HDLk>_N_s,  
bookkeeping 簿記   "fI6Cpc  
branch office general ledger 支店往來賬戶   vbNBLCwug  
broker 經紀人   G?ZXWu.  
brought down 接前   J *yg&  
brought forward 接上頁   (?c-iKGc  
budget 預算   OH88n69  
by-product 副產品   Qd-A.{[h  
by-product sales 副產品銷售    "#]$r  
capital 股本   ,'+kBZOv  
capital income 資本收益   IU[ [H#  
capital outlay 資本支出  
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capital stock 股本   rc{v$.o0  
capital stock certificate 股票   liZxBs :%i  
carried down 移後   [ ~ fraK,)  
carried forward 移下頁   H.c7Nle  
cash 現金   /mMV{[  
cash account 現金賬戶   K8~d^
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cash in bank 存銀行現金   y^k$Us  
cash on delivery 交貨收款   K P"+e:a%  
cash on hand 庫存現金   +%&yJ4-  
cash payment 現金支付   yr 6V3],Tp  
cash purchase 現購   y*? Jui Q  
cash sale 現沽   sS Mh`4'  
cashier 出?#123;員   GmG5[?)  
cashiers check 本票   %*U'@r(A  
certificate of deposit 存款單折   ]yu:i-SfP  
certificate of indebtedness 借據   j [a(#V{  
certified check 保付支票   VQs5"K"  
certified public accountant 會計師   C}X\|J  
charges 費用   4W])}C%  
charge for remittances 匯水手續費   !W\+#ez  
charter 營業執照   p'k0#R$  
chartered accountant 會計師   OVJ0}5P*  
chattles 動產   u!s2BC0}N  
check 支票   ; KA~Z5x;  
che stub 支票存根   %)|s1B'd  
closed account 己結清賬戶   yX5\gO6G  
closing 結算   ib w;}^m(  
closing entries 結賬紀錄   H.;Q+A,8^  
closing stock 期末存貨   LLI.8kn7  
closing the book 結賬   ==B6qX8T  
columnar journal 多欄日記賬   *R"/|Ka  
combination 聯合   9$Y=orpWxr  
commission 佣金   fOHxtHM  
commodity 商品   .d*8C,  
common stock 普通股   \^LFkp  
company 公司   +_`7G^U?%  
compensation 賠償   i@q&5;%%  
compound interest 複利   5xBbrU;  
consignee 承銷人   xoL\us`A  
consignment 寄銷   H+#FSdy#  
consignor 寄銷人   $j~RWfw-  
consolidated balance sheet 合併資產負債表   TrNF=
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consolidated profit and loss account 合併損益表   gr{ DWCK  
consolidation 合併   uNyVf7u  
construction cost 營建成本   _GPe<H  
construction revenue 營建收入   DH=hH&[e(d  
contract 合同   'R)Tn!6  
control account 統制賬戶   *Ly6`HZ9  
copyright 版權   [7-?7mp!B  
corporation 公司   SJLis"8  
cost 成本   `XKLU
 
cost accounting 成本會計   DD Z@$L!  
cost of labour 勞工成本   cl1T8vFM  
cost of production 生產成本   =D(j)<9$A  
cost of manufacture 製造成本   ?M2J wAK5  
cost of sales 銷貨成本   [UR-I0 s!/  
cost price 成本價格   l]vm=7:  
credit 貸方   +_!QSU,@  
credit note 收款通知單   ?0.NIu,,o  
creditor 債權人   5G#n"}T  
crossed check 橫線支票   ("@!>|H  
current account 往來活期賬戶   ;a/E42eN;  
current asset 流動資產   !Cs_F&l"j  
current liability 流動負債   Sdo-nt  
current profit and loss 本期損益   Ef\-VKh  
debit 借方   V#HuIgf-  
debt 債務   "Q<MS'a  
debtor 債務人   S/ *E,))m  
deed 契據   =I<R!ZSN  
deferred assets 遞延資產   SM'|+ d  
deferred liabilities 遞延負債   bcyzhK=  
delivery 交貨   y-k.U%  
delivery expense 送貨費   kstIgcI  
delivery order 出貨單   #E[0ys1O  
demand draft 即期匯票   Xvv6~  
demand note 即期票據   DXo|.!P=3  
demurrage charge 延期費   K9[UB  
deposit 存款   I]575\bA  
deposit slip 存款單   h 8P)%p  
depreciation 折舊   `uFdwO'DD  
direct cost 直接成本   <%d>v-=B  
direct labour 直接人工   Z;i:](  
director 董事   ]]mJ']l  
discount 折扣   H|*m$|$,  
discount on purchase 進貨折扣   ~&T~1xsFJ  
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