[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。   M&K@><6k,k  
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acceptance 承兌   }iC~B}  
account 賬戶   01dx}L@hz  
accountant 會計員   /X:lt^?%I  
accounting 會計   zPmVECS  
accounting system 會計制度   }n.h)Oz  
accounts payable 應付賬款   YO Y+z\Q  
accounts receivable 應收賬款   ! $iR:ji  
accumulated profits 累積利益   *Z]| Z4Q/`  
adjusting entry ?#123;整記錄   S ~_%  
adjustment ?#123;整   \w:u&6,0O  
administration expense 管理費用   `%=Jsi0.Nq  
advances 預付   wv7jh~x(4  
advertising expense 廣告費   sH]AB=_  
agency 代理   -r2cK{Hhp&  
agent 代理人   29]8[Z,4  
agreement 契約   e\dT~)c  
allotments 分配數   Z^|C~lp;n  
allowance 津貼   }.'%gJrS  
amalgamation 合併   `%Ghtm*  
amortization 攤銷   .~8+s.y  
amortized cost 應攤成本   z>{KeX:  
annuities 年金   xo%iL  
applied cost 已分配成本   W>~%6K>p  
applied expense 已分配費用   &SM$oy#?  
applied manufacturing expense 己分配製造費用   yjO7/<2  
apportioned charge 攤派費用   t[maUy_A  
appreciation 漲價   KFhn}C3 i  
article of association 公司章程   GlZ9k-ZRF  
assessment 課稅   '2tEKVb  
assets 資產   jysV%q 3  
attorney fee 律師費   HLk"a-+'  
audit 審計   10rGA=x'(  
auditor 審計員   h=tu+pn  
average 平均數   ;?!
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average cost 平均成本   85fDuJ9$Z"  
bad debt 壞賬   B#MW`
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balance 餘額   5:d2q<x:{  
balance sheet 資產負債表   {XXNl)%  
bank account 銀行賬戶   M;Rw]M  
bank balance 銀行結存   !VHIl&Mos  
bank charge 銀行手續費    ]mj+*l5  
bank deposit 銀行存款   ."X~?Nk  
bank discount 銀行貼現   9/M!S[N9  
bank draft 銀行匯票   qtN29[x  
bank loan 銀行借款   G7;}309s  
bank overdraft 銀行透支   [J`G`s !  
bankers acceptance 銀行承兌    +E~`H^  
bankruptcy 破產   WS/+Yl  
bearer 持票人   cv4M[]
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beneficiary 受益人   a~7osRmp0  
bequest 遺產   D:E_h  
bill 票據   D,j5k3< #  
bill of exchange 匯票   zjS:;!8em  
bill of lading 提單   -C}59G8  
bills discounted 貼現票據   O`j
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bills payable 應付票據   &U*J{OP
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bills receivable 應收票據   $-?5Q~  
board of directors 董事會   Oc9>F\]_m  
bonds 債券   Sc$wR{W<:
 
bonus 紅利   nE0~Y2  
book value 賬面價值   0r ; nz]'  
bookkeeper 簿記員   K=?F3tX^  
bookkeeping 簿記   zlztF$Bo  
branch office general ledger 支店往來賬戶   U< Y'.!  
broker 經紀人   SzlfA%4+GR  
brought down 接前   llfiNEK5;  
brought forward 接上頁   ENWB|@B  
budget 預算   $A@3ogoS&  
by-product 副產品   x5z4Yv^ m  
by-product sales 副產品銷售   niEEm`"  
capital 股本   P&3/nL$9N  
capital income 資本收益   m'(;uR`  
capital outlay 資本支出   kr `B
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capital stock 股本   #K1BJ#KUt  
capital stock certificate 股票   H\+c'$  
carried down 移後   >^f)|0dn)E  
carried forward 移下頁   ?U/Wio$@  
cash 現金   '#i]SU&*  
cash account 現金賬戶   1R%`i'$/  
cash in bank 存銀行現金   $:E}Nj]{&  
cash on delivery 交貨收款   _#D\* 0J  
cash on hand 庫存現金   >_aio4j}r  
cash payment 現金支付   E}' d,v#Z{  
cash purchase 現購   t-m9n*\
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cash sale 現沽   Y-3[KHD  
cashier 出?#123;員   Ipz 1+ #s'  
cashiers check 本票   3).o"AN  
certificate of deposit 存款單折   ?hJsN  
certificate of indebtedness 借據   27],O@2?L  
certified check 保付支票   (d'j'U:C  
certified public accountant 會計師   nN`Z0?  
charges 費用   m
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charge for remittances 匯水手續費   7vpN6YP  
charter 營業執照   b;J0'o^G|  
chartered accountant 會計師   Ls>u`hG  
chattles 動產   ZE8/ 
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check 支票   TG63  
che stub 支票存根   mo#0q&ZQ  
closed account 己結清賬戶   8gbm"!  
closing 結算   h lkvk]v  
closing entries 結賬紀錄   Z&]+A,  
closing stock 期末存貨   : \:~y9X0  
closing the book 結賬   [|[sYo  
columnar journal 多欄日記賬   @nx}6?p\,  
combination 聯合   `$V[;ld(mz  
commission 佣金   F!)M<8jL&9  
commodity 商品   -Y8ks7  
common stock 普通股   >C:"$x2"#(  
company 公司   xQ#Akd=  
compensation 賠償   2z.8rNwT  
compound interest 複利   5fegWCJ  
consignee 承銷人   <E[HlL  
consignment 寄銷   &e ? "5  
consignor 寄銷人   2E3?0DL",  
consolidated balance sheet 合併資產負債表   -7k|6"EwM  
consolidated profit and loss account 合併損益表   G9i&#)nWr  
consolidation 合併   hC|5e|S  
construction cost 營建成本   qIDWl{b<  
construction revenue 營建收入   oEenm\ZI  
contract 合同   d=t}T6.|  
control account 統制賬戶   ']ITuP8  
copyright 版權   N753  
corporation 公司   nIyROhZ  
cost 成本   s%N`  
cost accounting 成本會計   f@! fW&  
cost of labour 勞工成本   b(#"
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cost of production 生產成本   ~U"by_  
cost of manufacture 製造成本   ]27>a"p59Y  
cost of sales 銷貨成本   GUu\dl9WA'  
cost price 成本價格   !F+|Y"c  
credit 貸方   bkr~13S{+  
credit note 收款通知單   &G-#*OG  
creditor 債權人   !,? <zg  
crossed check 橫線支票   A6^p}_  
current account 往來活期賬戶   4|> rwQ~t  
current asset 流動資產   x|@1wQ"6  
current liability 流動負債   t} *l?$`  
current profit and loss 本期損益   Wl& >6./{  
debit 借方   (s}Rj)V[^  
debt 債務   k9}Q7)@  
debtor 債務人   +{,N X  
deed 契據   .
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deferred assets 遞延資產   '}jf#C1$c  
deferred liabilities 遞延負債   I~  \O  
delivery 交貨   bz,Da  
delivery expense 送貨費   IL~]m?'V(  
delivery order 出貨單   jo9J% vo  
demand draft 即期匯票   S}oG.r 9  
demand note 即期票據   pU?{0xZH  
demurrage charge 延期費   9W{,=.%MX$  
deposit 存款   /=8O&1=D  
deposit slip 存款單   *QbM*oH  
depreciation 折舊   &`9j)3^J.  
direct cost 直接成本   j0g5<M  
direct labour 直接人工   i\t753<Ys  
director 董事   *j|/2+ pq  
discount 折扣   
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discount on purchase 進貨折扣   k2EHco0BG  
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