[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。   Oqpl2Y"/  
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acceptance 承兌   WCmNibj  
account 賬戶    /E{dM2  
accountant 會計員   TF0-?vBWh  
accounting 會計   v<3o[mq  
accounting system 會計制度   0SYf<$  
accounts payable 應付賬款   f./m7TZ  
accounts receivable 應收賬款   zP(=,)d  
accumulated profits 累積利益   V l~Y  
adjusting entry ?#123;整記錄   b?]ly(  
adjustment ?#123;整   f UF;SqT  
administration expense 管理費用   YP#AB]2\}  
advances 預付   FL#g9U>  
advertising expense 廣告費   2@R8P~^W  
agency 代理   Ly)(_Tp@+  
agent 代理人   &xBK\  
agreement 契約   Go\} A:|s  
allotments 分配數   H/Ec^Lc+_  
allowance 津貼   vf'cx:m  
amalgamation 合併   qH h'l;.  
amortization 攤銷   C?6 0`^  
amortized cost 應攤成本   E
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annuities 年金   Uc&6=5~Ys\  
applied cost 已分配成本   `o_fUOe8a  
applied expense 已分配費用   6/mkJj+"  
applied manufacturing expense 己分配製造費用   i,'Ka[6   
apportioned charge 攤派費用   B]|6`UfB  
appreciation 漲價   7O+Ij9+{n  
article of association 公司章程   k~1 j/VHv  
assessment 課稅   P('t6MVlT  
assets 資產   Rct"\{V')n  
attorney fee 律師費   %|*nmIPq(  
audit 審計   C,{F0-D  
auditor 審計員   $K?T=a;z  
average 平均數   ^)OZ`u
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average cost 平均成本   b$?Xn{Y  
bad debt 壞賬   `&u<aLA  
balance 餘額   &N"'7bK6n  
balance sheet 資產負債表   QOT)x4!)  
bank account 銀行賬戶   B0)`wsb_  
bank balance 銀行結存   i5 L:L   
bank charge 銀行手續費   *U;4t/(  
bank deposit 銀行存款   `!nJS|  
bank discount 銀行貼現   s-C!uq  
bank draft 銀行匯票   $bZu^d,  
bank loan 銀行借款   f`hyYp`d5  
bank overdraft 銀行透支   DHm[8 Qp  
bankers acceptance 銀行承兌   9u?)vR[@e  
bankruptcy 破產   C#Hcv*D  
bearer 持票人   I%}L@fZ  
beneficiary 受益人   ` URSv,(  
bequest 遺產   O->_/_  
bill 票據   !Tn0M;  
bill of exchange 匯票   ='dLsh4P2N  
bill of lading 提單   83KfM!w  
bills discounted 貼現票據   v)@,:u)  
bills payable 應付票據   ;.ysCF  
bills receivable 應收票據   lx{.H,1
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board of directors 董事會   ;RWW+x8IB  
bonds 債券   1m JbQ#5  
bonus 紅利   ~~C6)N~1  
book value 賬面價值   G;(onJz  
bookkeeper 簿記員   5Noe/6  
bookkeeping 簿記   (
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branch office general ledger 支店往來賬戶   E tJ~dL)  
broker 經紀人   T&
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brought down 接前   xClRO,-  
brought forward 接上頁   DeOXM=&z  
budget 預算   n$.1Wk"  
by-product 副產品   >j50 ;</  
by-product sales 副產品銷售   7$(_j<o`  
capital 股本   (jM<T;4  
capital income 資本收益   aG
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capital outlay 資本支出   m_Mwg  
capital stock 股本   T>#TDMU#Fm  
capital stock certificate 股票   B/jrYT$;m  
carried down 移後   94Xjz(  
carried forward 移下頁   2Sge  
cash 現金   }*iAE>;  
cash account 現金賬戶   f;.SSiT  
cash in bank 存銀行現金   9[z'/U.Bn  
cash on delivery 交貨收款   MWM +hk1fs  
cash on hand 庫存現金   n}19?K]g  
cash payment 現金支付   \).Nag+  
cash purchase 現購   " Wp   
cash sale 現沽   <u0*"  
cashier 出?#123;員   o g_Ri$x8  
cashiers check 本票   Ay2b,q  
certificate of deposit 存款單折   Ll,I-B Q9  
certificate of indebtedness 借據   T` uDlo  
certified check 保付支票   p` $fTgm  
certified public accountant 會計師   Q}=fVY  
charges 費用   I$n+DwKcN  
charge for remittances 匯水手續費   g{e/X~  
charter 營業執照   a;%I\w;2  
chartered accountant 會計師   ;:P7}v fz!  
chattles 動產   +|6`E3j%  
check 支票   M3ZOk<O<R  
che stub 支票存根   Tj=gRQ2v  
closed account 己結清賬戶   pg+b[7  
closing 結算   \H^;'agA  
closing entries 結賬紀錄   5\WUoSgy  
closing stock 期末存貨   RF:04d  
closing the book 結賬   k!&:(]  
columnar journal 多欄日記賬   v{r1E]rY  
combination 聯合   F"I*-!o  
commission 佣金   22z1g(;@  
commodity 商品   >zQNHSi  
common stock 普通股   6;gLwOeOHY  
company 公司   Hj2<ZL  
compensation 賠償   q]K'p,'  
compound interest 複利   ?b56AE  
consignee 承銷人   8yn4}`Nc@  
consignment 寄銷   ~Po<(A}`f  
consignor 寄銷人   K!p,x;YX  
consolidated balance sheet 合併資產負債表   ^_sQG  
consolidated profit and loss account 合併損益表   t ^ m~  
consolidation 合併   GLCAiSMz[  
construction cost 營建成本   8&%Cy'TIz4  
construction revenue 營建收入   CI^[I\$&  
contract 合同   (Izf L1  
control account 統制賬戶   iA9 E^  
copyright 版權   :<H8'4>  
corporation 公司   T<P0T<  
cost 成本   5Dd:r{{ Q  
cost accounting 成本會計   LX\)8~dp  
cost of labour 勞工成本   TKo<~?  
cost of production 生產成本   /[%w*v*'  
cost of manufacture 製造成本   aZ6'|S;  
cost of sales 銷貨成本   Tpb"uBiXoo  
cost price 成本價格   ~c I
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credit 貸方   UA0F) :  
credit note 收款通知單   g8RPHjvZ  
creditor 債權人   ->h5T%sn  
crossed check 橫線支票   ~g7m3  
current account 往來活期賬戶   myIe_k,F  
current asset 流動資產   xz8G }Ku  
current liability 流動負債   NO2(vE  
current profit and loss 本期損益   _%B/!)v  
debit 借方   b1xpz1  
debt 債務   oR#Ob#&  
debtor 債務人   ^&Q<tN7  
deed 契據   BZ+;n |<r  
deferred assets 遞延資產   9,scH65x  
deferred liabilities 遞延負債   q_sEw~~@!  
delivery 交貨   b
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delivery expense 送貨費   dw9Tf^V  
delivery order 出貨單   VO_dA4C}z  
demand draft 即期匯票   rEM#D]k  
demand note 即期票據   0q#" clw  
demurrage charge 延期費   dxCPV6 XI  
deposit 存款   X
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deposit slip 存款單   oQ\&}@(V  
depreciation 折舊   h&`y$Jj  
direct cost 直接成本   6e.[,-eU  
direct labour 直接人工   pawl|Z'Ez  
director 董事   8I.VJ3Q  
discount 折扣   Us=eq "eu  
discount on purchase 進貨折扣   D"^'.DL@wG  
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