[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。   ;_O) p,p  
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acceptance 承兌   i7*EbaYzUO  
account 賬戶   -e*ZCwQ  
accountant 會計員   a5jL7a?6]  
accounting 會計   z>m=h)9d~  
accounting system 會計制度   "=1;0uy]  
accounts payable 應付賬款   k@dN$O%p  
accounts receivable 應收賬款   #%lo;W~IY  
accumulated profits 累積利益   \%0n}.A  
adjusting entry ?#123;整記錄   -0C@hM,wm  
adjustment ?#123;整   r
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administration expense 管理費用   9?<{_'  
advances 預付   @FO)
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advertising expense 廣告費   lIRlMLuG  
agency 代理   O+vS|  
agent 代理人   T;5r{{  
agreement 契約   uXjP`/R|  
allotments 分配數   "Gb1K9A im  
allowance 津貼   72W s K"  
amalgamation 合併   eE GfM0  
amortization 攤銷   "N?+VkZEv  
amortized cost 應攤成本   d5`3wd]]'v  
annuities 年金   *{ {b~$  
applied cost 已分配成本   Z?5V4F:f  
applied expense 已分配費用   aj^wRzJ}zA  
applied manufacturing expense 己分配製造費用   A/7{oB:a  
apportioned charge 攤派費用   G<|8?6bq#  
appreciation 漲價   'Ft0Ry<OL  
article of association 公司章程   ar9]"s+'  
assessment 課稅   6!'3oN{  
assets 資產   Z;/$ niY  
attorney fee 律師費   }7E^ZZ]f  
audit 審計   6Orum/|h  
auditor 審計員   !K f#@0E..  
average 平均數   G3G#ep~)vC  
average cost 平均成本   myl+J;,]  
bad debt 壞賬   ?W^c4NtP  
balance 餘額   L| P5=/d  
balance sheet 資產負債表   %h?x!,q Y  
bank account 銀行賬戶   aI^/X{d  
bank balance 銀行結存   mpPdG  
bank charge 銀行手續費   ojvj}ln  
bank deposit 銀行存款   0Z[oKXm1p  
bank discount 銀行貼現   SCvVt  
bank draft 銀行匯票   2'EUy@0  
bank loan 銀行借款   nD5 gP  
bank overdraft 銀行透支   3b'QLfU&#  
bankers acceptance 銀行承兌   7Mb#O_eh  
bankruptcy 破產   mGp.3 {j  
bearer 持票人   (bsXo q  
beneficiary 受益人   ?qCK7$j  
bequest 遺產   [W%$qZlP  
bill 票據   $,+O9
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bill of exchange 匯票   4RSHZAJg  
bill of lading 提單  
g35DV6  
bills discounted 貼現票據   5? hw !  
bills payable 應付票據   79`AM X[b  
bills receivable 應收票據   KD`IX-r{s  
board of directors 董事會   ;;L[e]Z  
bonds 債券   8"sb;
  
bonus 紅利   CC#;c1t  
book value 賬面價值   ^*P%=>zO  
bookkeeper 簿記員   Ut2y;2)a  
bookkeeping 簿記   N"nd*?  
branch office general ledger 支店往來賬戶   `c<;DhNO  
broker 經紀人   WI?oSE w  
brought down 接前   "@??Fw!  
brought forward 接上頁   {}3${  
budget 預算   $5Xh,DOg  
by-product 副產品   bGc~Wr|  
by-product sales 副產品銷售   S30?VG9U0f  
capital 股本   1P~X8=9h  
capital income 資本收益   q Y
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capital outlay 資本支出   \v'p/G)g  
capital stock 股本   zIh['^3.n  
capital stock certificate 股票   .Fdgb4>BXX  
carried down 移後   N[s}qmPha  
carried forward 移下頁   x>Zn?YR,"  
cash 現金   .zi_[  
cash account 現金賬戶   zuUW|r  
cash in bank 存銀行現金   R8ZK]5{o  
cash on delivery 交貨收款   ;kY(<{2  
cash on hand 庫存現金   28 ?\  
cash payment 現金支付   8C*c{(4  
cash purchase 現購   5H*\t 7  
cash sale 現沽   _lamn}(x0  
cashier 出?#123;員   V5UF3'3;}  
cashiers check 本票   _f$^%?^  
certificate of deposit 存款單折   a!=D[Gz*5  
certificate of indebtedness 借據   .&DhN#EN0  
certified check 保付支票   7Zlw^'q$:L  
certified public accountant 會計師   wK?vPS  
charges 費用   7 S}_F^  
charge for remittances 匯水手續費   *MKO I'  
charter 營業執照   6}d.5^7lr  
chartered accountant 會計師   0cj>mj1M  
chattles 動產   R%?9z 8-  
check 支票   `aciXlqIF  
che stub 支票存根   MF5[lK9e  
closed account 己結清賬戶   f|\onHI)>  
closing 結算   f&Gt|  
closing entries 結賬紀錄   3kybLOG  
closing stock 期末存貨   P)P*Xqr#:  
closing the book 結賬   vSEuk}pk  
columnar journal 多欄日記賬   jYk&/@`Ly  
combination 聯合   hb}+A=A=+  
commission 佣金   U/!TKic+  
commodity 商品   k$blEa4  
common stock 普通股   sB7# ~pA  
company 公司   .+$Q<L  
compensation 賠償   'Gj3:-xqL  
compound interest 複利   PvPOU"  
consignee 承銷人   4K\G16'$v  
consignment 寄銷   Fld=5B^}  
consignor 寄銷人   3LOdjT J  
consolidated balance sheet 合併資產負債表   _852H$H\  
consolidated profit and loss account 合併損益表   .P8&5i)'P,  
consolidation 合併   4h|c<-`>t  
construction cost 營建成本   0Tx6zO  
construction revenue 營建收入   F1*>y  
contract 合同   IxY|>5z  
control account 統制賬戶   !|^|,"A)  
copyright 版權   T&6l$1J  
corporation 公司   os=e|vkB*  
cost 成本   ofm#'7P 0  
cost accounting 成本會計   CsGx@\jN  
cost of labour 勞工成本   Hj^1or3R]  
cost of production 生產成本   H\ F:95  
cost of manufacture 製造成本   KcWN,!G  
cost of sales 銷貨成本   Va"0>KX  
cost price 成本價格   d;boIP`M;  
credit 貸方   geru=7  
credit note 收款通知單   ]cHgleHQ  
creditor 債權人   +r2+X:#~T  
crossed check 橫線支票   :CG`t?N9M  
current account 往來活期賬戶   +$ 'Zf0U  
current asset 流動資產   D4eDHq  
current liability 流動負債   oB(?_No7  
current profit and loss 本期損益   .*OdqLz  
debit 借方   BC^ :=  
debt 債務   M\uiq38  
debtor 債務人   J,'M4O\S  
deed 契據   ;`0%t$@-  
deferred assets 遞延資產   dqU~`b
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deferred liabilities 遞延負債   igCZ|Ru\  
delivery 交貨   ~!B \(@GU  
delivery expense 送貨費   J!dm-L  
delivery order 出貨單   G#ZH.24Y  
demand draft 即期匯票   ~~D{spMVO  
demand note 即期票據   P)Jgs  
demurrage charge 延期費   K@ I9^b  
deposit 存款   $*^7iT4q_t  
deposit slip 存款單   G/)O@Ugp  
depreciation 折舊   ?1~`*LE  
direct cost 直接成本  
3#3n!(  
direct labour 直接人工   5T
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director 董事   0yk]o5a++  
discount 折扣   @a! #G  
discount on purchase 進貨折扣   p$S*dr  
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