[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。   {V8v  
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acceptance 承兌   ~g)gXPjke  
account 賬戶   I lvjS^j  
accountant 會計員   Da aLRMQ=  
accounting 會計   l9#vr  
accounting system 會計制度   5^[V%4y>  
accounts payable 應付賬款   entO"~*EX  
accounts receivable 應收賬款   NO"=\Zn6  
accumulated profits 累積利益   |odl~juU  
adjusting entry ?#123;整記錄   +K]kGF  
adjustment ?#123;整   ><5tnBP|+L  
administration expense 管理費用   jFnq{Lt  
advances 預付   =3Y?U*d  
advertising expense 廣告費   }7k+tJ<   
agency 代理   I%;xMtY1o  
agent 代理人   eZT923tD  
agreement 契約   $Y7q2  
allotments 分配數   @ScH"I];uA  
allowance 津貼   H 2\KI(  
amalgamation 合併   p-r} zc9@  
amortization 攤銷   IC37f[Q  
amortized cost 應攤成本   :Q"]W!kCs  
annuities 年金   vY:A7yGW  
applied cost 已分配成本   wF[^?K '  
applied expense 已分配費用   79=w]y  
applied manufacturing expense 己分配製造費用   T/UhZ4(V  
apportioned charge 攤派費用   ma vc$!y  
appreciation 漲價   /N]?>[<NW  
article of association 公司章程   \A Y7%>  
assessment 課稅   [@_}BZk  
assets 資產   D8qZh1w%A|  
attorney fee 律師費   %jim] ]<S[  
audit 審計   RT4ns+J1  
auditor 審計員   PL[7|_%  
average 平均數   *h$Z: p-g  
average cost 平均成本   rx CSs  
bad debt 壞賬   %5NfF65'  
balance 餘額   bwS1YGb  
balance sheet 資產負債表   ^LX1&yT@  
bank account 銀行賬戶   s-~Tf|  
bank balance 銀行結存   xm6cn\
e  
bank charge 銀行手續費   m:.ywi w=  
bank deposit 銀行存款   =4 36/O`K  
bank discount 銀行貼現   N{ @B@]  
bank draft 銀行匯票   Ir}r98lz  
bank loan 銀行借款   ;*[nZV>  
bank overdraft 銀行透支   ;gu_ /[P  
bankers acceptance 銀行承兌   &ScADmZP^d  
bankruptcy 破產   4&2aJ_ 2y  
bearer 持票人   ng;,;o.  
beneficiary 受益人   udMDE=1~L  
bequest 遺產   M`-.0  
bill 票據   SoI"a^fY  
bill of exchange 匯票   5VDqx@(  
bill of lading 提單   d:|X|0#\uH  
bills discounted 貼現票據   6V KsX+sd  
bills payable 應付票據   KW ]/u  
bills receivable 應收票據   TLU^ad#9E  
board of directors 董事會   ri<E[8\  
bonds 債券   4N|^Joi  
bonus 紅利   9#IKb:9k  
book value 賬面價值   _pnJ/YE  
bookkeeper 簿記員   3i/$YX5@  
bookkeeping 簿記   lED-Jo2  
branch office general ledger 支店往來賬戶   @2yi%_]h  
broker 經紀人   qM~ev E$%  
brought down 接前   Q-
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brought forward 接上頁   u_[s+J/  
budget 預算   Z_.Eale^  
by-product 副產品   T\55uQ  
by-product sales 副產品銷售   ]cdKd)  
capital 股本   nlQ<Aa-%  
capital income 資本收益   o}C|N)'  
capital outlay 資本支出   tIR"y:U+  
capital stock 股本   NguJ[  
capital stock certificate 股票   (iXo\y`z  
carried down 移後   {+_pyL  
carried forward 移下頁   id="\12Bw  
cash 現金   </3Shq  
cash account 現金賬戶   B{^o}:e  
cash in bank 存銀行現金   E5(\/;[*`  
cash on delivery 交貨收款   gJ6 C&8tl  
cash on hand 庫存現金   j'Z};3y  
cash payment 現金支付   ;cgc\xm>  
cash purchase 現購   :Y`cgi0vkd  
cash sale 現沽   wg\*FfQn  
cashier 出?#123;員   +YVnA?r?  
cashiers check 本票   .{%~4$yu7  
certificate of deposit 存款單折   X YO09#>&  
certificate of indebtedness 借據   -]\cUQ0  
certified check 保付支票   f0]8/)  
certified public accountant 會計師   St}j^
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charges 費用   tkx 1iBW=  
charge for remittances 匯水手續費   P$?3\`U;  
charter 營業執照   c+|,qm  
chartered accountant 會計師   FT
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chattles 動產   :oh(M|;/2  
check 支票   6m"_=.k%  
che stub 支票存根   ;$gZ?&  
closed account 己結清賬戶   Nn5z   
closing 結算   JDrh-6Zgj  
closing entries 結賬紀錄   m`l3 @Z  
closing stock 期末存貨   ;`Eie2y{M  
closing the book 結賬   m&(yx|a4+  
columnar journal 多欄日記賬   *&]x-p1m  
combination 聯合   P[6@1  
commission 佣金   iTJS W  
commodity 商品   69AgPAv<k  
common stock 普通股   *NzHY;e  
company 公司   G66A]FIg  
compensation 賠償   *T\-iICw  
compound interest 複利   b<o Uy  
consignee 承銷人   $Ay j4|_-  
consignment 寄銷   jkw:h0hX  
consignor 寄銷人   $xqI3UaX  
consolidated balance sheet 合併資產負債表   vcTWe$;Q  
consolidated profit and loss account 合併損益表   ov>Rvy  
consolidation 合併   +^1E0@b%  
construction cost 營建成本   wmbjL=f Ia  
construction revenue 營建收入   JbN@AX:%  
contract 合同   0?59o!@h  
control account 統制賬戶   (GB2("p`  
copyright 版權   0T-y]&uo  
corporation 公司   MN1 kR  
cost 成本   aVsA5t\zi  
cost accounting 成本會計   )vVt{g  
cost of labour 勞工成本   vM@2C'  
cost of production 生產成本   DtkY;Yl  
cost of manufacture 製造成本   E=!=4"rZF  
cost of sales 銷貨成本   s*$ Re)}S  
cost price 成本價格   uJ;7]  
credit 貸方   ue8Cpn^M  
credit note 收款通知單   pMZKF=  
creditor 債權人   J-C3k`%O  
crossed check 橫線支票   J!r,ktO^U?  
current account 往來活期賬戶   d3Dw[4  
current asset 流動資產   &<8Q/m]5  
current liability 流動負債   v,z s dr"d  
current profit and loss 本期損益   {*WJ"9ujp]  
debit 借方   V?"X0>]0  
debt 債務   QH%Zbt2qS  
debtor 債務人   r~ gjn`W  
deed 契據   e45gjjts  
deferred assets 遞延資產   bH+x `]{A  
deferred liabilities 遞延負債   $B6CLWB  
delivery 交貨   6f1%5&si  
delivery expense 送貨費   P&PP X#%  
delivery order 出貨單   x
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demand draft 即期匯票   jSa9UD  
demand note 即期票據   9$[I~I#z  
demurrage charge 延期費   D4 {?f<G0F  
deposit 存款   g%()8QxE1  
deposit slip 存款單   q;co53.+P)  
depreciation 折舊  
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direct cost 直接成本   S |S N3)  
direct labour 直接人工   !9GJ9ZEXM  
director 董事   27mGX\T  
discount 折扣   Wr3j8"f/  
discount on purchase 進貨折扣   u{Jv6K,  
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