[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。   W."f8ow  
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acceptance 承兌   qSiWnN8D t  
account 賬戶   LAZVW</  
accountant 會計員   /r
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accounting 會計   !E&MBAKy  
accounting system 會計制度   CB*/ =Y  
accounts payable 應付賬款   uMFV%+I  
accounts receivable 應收賬款   Q;26V4  
accumulated profits 累積利益   d\]O'U)s  
adjusting entry ?#123;整記錄   $3\yf?m}q  
adjustment ?#123;整   d(L{!mm  
administration expense 管理費用   vD=%`G[m  
advances 預付   MTmO>V&O  
advertising expense 廣告費   `mB.pz[
 
agency 代理   5()Fvae{k  
agent 代理人   30 7fBa  
agreement 契約   6[==BbZ  
allotments 分配數   !dv-8C$U  
allowance 津貼   +Z+ExS<#z  
amalgamation 合併   HZ\k-!2  
amortization 攤銷   G :4;y7  
amortized cost 應攤成本   Q\#UWsN(T/  
annuities 年金   D<nxr~pQ  
applied cost 已分配成本   2a[9h#  
applied expense 已分配費用   /4C`k=>  
applied manufacturing expense 己分配製造費用   Bxv8RB  
apportioned charge 攤派費用   |U=(b,  
appreciation 漲價   5G?.T ?  
article of association 公司章程   7c::Qf[|  
assessment 課稅   VG#Q;
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assets 資產   :dDxxrs"  
attorney fee 律師費   aJ2H. E  
audit 審計   V} bM!5 H  
auditor 審計員   rl| Q)A{  
average 平均數   ahp1!=Z-=  
average cost 平均成本   2X_>vIlEm  
bad debt 壞賬   ~hD{coVTI  
balance 餘額   @+dHF0aXd  
balance sheet 資產負債表   3'@&c?Fye  
bank account 銀行賬戶   ^K*-G@B  
bank balance 銀行結存   BE%Z\E[[m  
bank charge 銀行手續費   6_ ]8\n  
bank deposit 銀行存款   #>q[oie1e  
bank discount 銀行貼現   X,Zd=
 
bank draft 銀行匯票   0P9Wy
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bank loan 銀行借款   ;o >WXw  
bank overdraft 銀行透支   CZfE |T~  
bankers acceptance 銀行承兌   l"L+e!B~  
bankruptcy 破產   #HDe sen  
bearer 持票人   0UD"^zgY  
beneficiary 受益人   ]BfR.,,  
bequest 遺產   kJeu40o N  
bill 票據   %Qd3BZ  
bill of exchange 匯票   bs:QG1*.  
bill of lading 提單   f+^c@0que  
bills discounted 貼現票據   xA9V$#d|  
bills payable 應付票據   &(0N. =R  
bills receivable 應收票據   
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board of directors 董事會   `5<1EGJsD  
bonds 債券   -eq=4N=s  
bonus 紅利   "V
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book value 賬面價值   CK Mv7  
bookkeeper 簿記員   U IQ 6SvM  
bookkeeping 簿記   .xnQd^qoac  
branch office general ledger 支店往來賬戶   )rbc;{.  
broker 經紀人   ?.j,Bq5At  
brought down 接前   =g[H]-Ee  
brought forward 接上頁   %/md"
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budget 預算   kc|>Q7~{  
by-product 副產品   UU"d_~pp  
by-product sales 副產品銷售   ^#7viZ*  
capital 股本   {DS\!0T-X  
capital income 資本收益   !?n50  
capital outlay 資本支出   I1~G$)w#  
capital stock 股本   :@WLGK*u.  
capital stock certificate 股票   x{2o[dK4}  
carried down 移後   :Lc3a$qtx5  
carried forward 移下頁   j aD!  
cash 現金   -7,vtd[h  
cash account 現金賬戶   Y 0]Kl^\A  
cash in bank 存銀行現金   WRY~fM  
cash on delivery 交貨收款   gTuX *7w  
cash on hand 庫存現金   F\Y,JUn[G  
cash payment 現金支付   w@2~`<Hk'"  
cash purchase 現購   -P* xyI  
cash sale 現沽   6_Fpca3L  
cashier 出?#123;員   ,?fN#gc :  
cashiers check 本票   n)Hk8)^8  
certificate of deposit 存款單折   GP Ix@k  
certificate of indebtedness 借據   KKV)DExv?  
certified check 保付支票   w
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certified public accountant 會計師   ?U$}Rsk{#  
charges 費用   y 'mlee  
charge for remittances 匯水手續費   ]|;7R^o3|  
charter 營業執照   O<bDU0s{M  
chartered accountant 會計師   Ys)+9yPPn  
chattles 動產   v'K % %z  
check 支票   G~O" /WM  
che stub 支票存根   R&#[6 r(h  
closed account 己結清賬戶   DqRLx85d1  
closing 結算   {$3j/b  
closing entries 結賬紀錄   kRQ~hRT6  
closing stock 期末存貨   5a8JVDLX^  
closing the book 結賬   >@z d\}@W  
columnar journal 多欄日記賬   ;Sy/N||  
combination 聯合   pEY>A_F  
commission 佣金   a (P^e)<  
commodity 商品   ]DGGcUk7  
common stock 普通股   _F3KFQ4,S-  
company 公司   /cM 5  
compensation 賠償   _`slkwP.  
compound interest 複利   lGl[^ 0  
consignee 承銷人   iJEB?y  
consignment 寄銷   _w \Y{(k  
consignor 寄銷人   uAc@ Z-  
consolidated balance sheet 合併資產負債表   }7-7 t{G  
consolidated profit and loss account 合併損益表   ,0BR-#  
consolidation 合併   q^)=F_QvG  
construction cost 營建成本   v/]Qq  
construction revenue 營建收入   te4F" SEf  
contract 合同   Wk7L:uK  
control account 統制賬戶   vU?b"n  
copyright 版權   
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corporation 公司   mu 2 A%"7  
cost 成本   ULV)0SB  
cost accounting 成本會計   \FIa,5k8  
cost of labour 勞工成本   ~*jsB=XM/  
cost of production 生產成本   H&~5sEGa  
cost of manufacture 製造成本   dK[*
 
cost of sales 銷貨成本   1 ,#{X3  
cost price 成本價格   XulaPq  
credit 貸方   iTj"lA  
credit note 收款通知單   ,Le&I9 *%  
creditor 債權人   -J-3_9I  
crossed check 橫線支票   NG!>7$@RV  
current account 往來活期賬戶   Rrh<mo(yj#  
current asset 流動資產   e$ThSh\+(  
current liability 流動負債   dCa}
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current profit and loss 本期損益   S`ax*`  
debit 借方   |\i:LG1  
debt 債務   ?SB[lbU  
debtor 債務人   (~q#\  
deed 契據   -3C* P  
deferred assets 遞延資產   R;0W+!fE  
deferred liabilities 遞延負債   c1pq]mz|z  
delivery 交貨   JRHf.?  
delivery expense 送貨費   D?iy.Dg  
delivery order 出貨單   NFrNm'v  
demand draft 即期匯票   C/{nr-V3u  
demand note 即期票據   @SKO~?7T  
demurrage charge 延期費   HXD*zv@ *6  
deposit 存款   'LJ %.DJ  
deposit slip 存款單   (eCF>Wh^m  
depreciation 折舊   ,[Dh2fPM,  
direct cost 直接成本   d9`3EP)n  
direct labour 直接人工   3~cS}N T  
director 董事   [$ hptQv  
discount 折扣   "[%;B0J  
discount on purchase 進貨折扣   9\AEyaJFZ  
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