[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。   Q*YYTmZ  
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acceptance 承兌   P0i V<T4^  
account 賬戶   ZCVl5R(mZ  
accountant 會計員   SMf+qiM-E  
accounting 會計   7$k8%lI;>  
accounting system 會計制度   !$g+F(:(c  
accounts payable 應付賬款   u=&Bmn_  
accounts receivable 應收賬款   W0zbxJKjd  
accumulated profits 累積利益   d vOJW".  
adjusting entry ?#123;整記錄   Y e+Ay  
adjustment ?#123;整   #g5^SR|qE  
administration expense 管理費用   m9md| yS  
advances 預付   W"Jn(:&  
advertising expense 廣告費   #Y
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agency 代理   Qpt&3_   
agent 代理人   ;50_0Mv;(:  
agreement 契約   J.RAmU<  
allotments 分配數   `*\{.;,]#  
allowance 津貼   t=R6mjb  
amalgamation 合併   ^# A.@  
amortization 攤銷   S*"u/b;  
amortized cost 應攤成本   O!W d5Y  
annuities 年金   X8<2L2:  
applied cost 已分配成本   [<wbbvXR  
applied expense 已分配費用   =C f(B<u  
applied manufacturing expense 己分配製造費用   >?YNW   
apportioned charge 攤派費用   ]Y.deVw3i  
appreciation 漲價   R<zG^m  
article of association 公司章程   ,}C8;/V  
assessment 課稅   vtMJ@!MN;  
assets 資產   *o' 4,+=am  
attorney fee 律師費   0+b0<  
audit 審計   PK&2h,Cu+  
auditor 審計員   3^ .8.q(6  
average 平均數   }~o ikN:  
average cost 平均成本   y1BgK>R  
bad debt 壞賬   z]Acs  
balance 餘額   BN@,/m9OQ%  
balance sheet 資產負債表   YCw('i(|  
bank account 銀行賬戶   (tl}q3U  
bank balance 銀行結存   E=/[s]@5  
bank charge 銀行手續費   2 Y|D'^  
bank deposit 銀行存款   RP(/x+V  
bank discount 銀行貼現   5]7&IDA]]9  
bank draft 銀行匯票   WA LGIW  
bank loan 銀行借款   + #]|)VZ  
bank overdraft 銀行透支   T 4|jz<iK]  
bankers acceptance 銀行承兌   (Q-I8Y8l8  
bankruptcy 破產   *(*+`qZL{(  
bearer 持票人   16@);Ot  
beneficiary 受益人   bj"z8kP  
bequest 遺產   zH'2s-.bi  
bill 票據   =M
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bill of exchange 匯票   kd;'}x=5yP  
bill of lading 提單   ?An,-N-ezf  
bills discounted 貼現票據   b Dg9P^<n  
bills payable 應付票據   cD{8|B*  
bills receivable 應收票據   Yb=6C3l@  
board of directors 董事會   5a(<%Q <"  
bonds 債券   Dw |3Z  
bonus 紅利   00M`%c/  
book value 賬面價值   67J*&5? |  
bookkeeper 簿記員   kb|eQtH  
bookkeeping 簿記   NygI67  
branch office general ledger 支店往來賬戶   6~Wu
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broker 經紀人   ma9ADFFT  
brought down 接前   Q @2(aR  
brought forward 接上頁   Y&,rTa  
budget 預算   WL\^F#:  
by-product 副產品   Q-R}qy5y  
by-product sales 副產品銷售   7<yp"5><)  
capital 股本   \>)f5 gV@  
capital income 資本收益   3 Lje<KzL  
capital outlay 資本支出   M\yHUS6N  
capital stock 股本   fr#Q
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capital stock certificate 股票   M}!A]@  
carried down 移後   (^H5EeGV{  
carried forward 移下頁   m.V,I}J.q  
cash 現金   93I'cWN  
cash account 現金賬戶   G\1J _al  
cash in bank 存銀行現金   n(jjvLf  
cash on delivery 交貨收款   /S/aUvN  
cash on hand 庫存現金   :l~EE!  
cash payment 現金支付   Lht[g9  
cash purchase 現購   MW]8;`|jC  
cash sale 現沽   +=,u jO:  
cashier 出?#123;員   MOyT< $  
cashiers check 本票   Uk02IOX Q  
certificate of deposit 存款單折   `Z8^+AMc  
certificate of indebtedness 借據   966<I56+  
certified check 保付支票   l7Y8b`  
certified public accountant 會計師   u 6(GM  
charges 費用   va>"#;37  
charge for remittances 匯水手續費   eKJ:?Lxv;  
charter 營業執照   M*H< n*  
chartered accountant 會計師   o4'W
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chattles 動產   #7\b\~5  
check 支票   SW;HjQ>V  
che stub 支票存根   jIZ+d;1  
closed account 己結清賬戶   q\U4n[Zk  
closing 結算   ~T&% VvI  
closing entries 結賬紀錄   b=_{/F*b?  
closing stock 期末存貨   bpnv&EG  
closing the book 結賬   u0'i!@795  
columnar journal 多欄日記賬   mo*'"/  
combination 聯合   fPrb%  
commission 佣金   ?k::tNv0  
commodity 商品   (h|ch#  
common stock 普通股   CfY7<o1>  
company 公司   YnD#p[Wo^  
compensation 賠償   0`Gai2\1@  
compound interest 複利   lDlj+fK  
consignee 承銷人   vQy$[D*  
consignment 寄銷   3XGB+$]C  
consignor 寄銷人   9iK&f\#5H  
consolidated balance sheet 合併資產負債表   u&tFb]1@)  
consolidated profit and loss account 合併損益表   jjX%$Hr  
consolidation 合併   1 wb
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construction cost 營建成本   -HN%B?}. x  
construction revenue 營建收入   -^Rb7g-  
contract 合同   yFi6jN#~  
control account 統制賬戶   k}-]W@UCa?  
copyright 版權   \boL`X  
corporation 公司   'jN/~I  
cost 成本   T|!D>l'  
cost accounting 成本會計   mHHzCKE,  
cost of labour 勞工成本   Fj,
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cost of production 生產成本   H):-!?:  
cost of manufacture 製造成本   &:q[-K@!  
cost of sales 銷貨成本   >j) w\i  
cost price 成本價格   FXeV6zfrE  
credit 貸方   -$OD}5ku#  
credit note 收款通知單   +!Q!m 3/I  
creditor 債權人   #TIX_RXh  
crossed check 橫線支票   u2\+?`Ox  
current account 往來活期賬戶   R|$[U  
current asset 流動資產   /<6ywLD  
current liability 流動負債   K`~BL=KI  
current profit and loss 本期損益   N:OD0m%`)  
debit 借方   e/ WBgiLw  
debt 債務   erXy>H[;  
debtor 債務人   *$JB`=Q  
deed 契據   )F
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deferred assets 遞延資產   6GY32\Ac  
deferred liabilities 遞延負債   C(xqvK~p  
delivery 交貨   8znj~7}#  
delivery expense 送貨費   0n\^$WY  
delivery order 出貨單   HRj7n<>L=  
demand draft 即期匯票   9e-*JYF]C  
demand note 即期票據   @T5YsX]qb7  
demurrage charge 延期費   \ibCR~
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deposit 存款   XynU/Go,  
deposit slip 存款單   {ip=iiW2  
depreciation 折舊   xnT3^
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direct cost 直接成本   "$]ls9-%n  
direct labour 直接人工   y-%nJD$  
director 董事   ]c5DOv&  
discount 折扣   Td5 bDO  
discount on purchase 進貨折扣   _k6x=V;9g  
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