[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。   ^w_\D?  
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acceptance 承兌   v {)8QF]  
account 賬戶   -Eoq#ULvR  
accountant 會計員   WWT1_&0  
accounting 會計   K9ek  
accounting system 會計制度   !,R=6b$E5  
accounts payable 應付賬款   +*wr=9>  
accounts receivable 應收賬款   i5SDy(?r  
accumulated profits 累積利益   wH+| &C  
adjusting entry ?#123;整記錄   77-G*PI*I  
adjustment ?#123;整   p3V?n[/}  
administration expense 管理費用   Sl'{rol'  
advances 預付   /rHlFl|Wy  
advertising expense 廣告費   O bc>f|l]  
agency 代理   US\h,J\Ju  
agent 代理人   TQth"Cv2:  
agreement 契約   vbfQy2q  
allotments 分配數   }6gum  
allowance 津貼   B_*Ayk   
amalgamation 合併   *W2o$_Hs  
amortization 攤銷   %DM0Z8P$B-  
amortized cost 應攤成本   >4J(\'}m|  
annuities 年金   85lcd4&~  
applied cost 已分配成本  
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applied expense 已分配費用   #I\" 'n5M  
applied manufacturing expense 己分配製造費用   KbMan~Pb6  
apportioned charge 攤派費用   AWd,qldv  
appreciation 漲價   vsJDVJ +=  
article of association 公司章程   Zgo%Jo  
assessment 課稅   'V\V=yc1  
assets 資產   AWi+xo|  
attorney fee 律師費   HSVl$66  
audit 審計   }ld^zyL  
auditor 審計員   6Ad=#MM  
average 平均數   hD{ `j
 
average cost 平均成本   Pbt7T Q  
bad debt 壞賬   ;9LOeH?  
balance 餘額   "" *g\  
balance sheet 資產負債表   M0$E_*  
bank account 銀行賬戶   U$;UW3-  
bank balance 銀行結存   ,&L} ^Up  
bank charge 銀行手續費   {nw.bKq7  
bank deposit 銀行存款   r1 b"ta  
bank discount 銀行貼現   FIUQQQ\3  
bank draft 銀行匯票   sG\K$GP!  
bank loan 銀行借款   KDb`g}1Q  
bank overdraft 銀行透支   ';v1AX}5q  
bankers acceptance 銀行承兌   _
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bankruptcy 破產   j4u ["O3  
bearer 持票人   uW2  q\  
beneficiary 受益人   )S;3WnQ)  
bequest 遺產   MBAj.J  
bill 票據   rAE5.Q!u  
bill of exchange 匯票   5vJxhBm/  
bill of lading 提單   F x^X(!)~]  
bills discounted 貼現票據   M6GiohI_"P  
bills payable 應付票據   wB&5q!{!  
bills receivable 應收票據   UuC-R)  
board of directors 董事會   #\_8y`{x  
bonds 債券   8H|ac[hXK2  
bonus 紅利    0T^0)c  
book value 賬面價值   xsiJI1/68  
bookkeeper 簿記員   UZ#oaD8H6  
bookkeeping 簿記   ,RW`9+gx  
branch office general ledger 支店往來賬戶   =3!o_  
broker 經紀人   =T\=,B  
brought down 接前   7D1$cmtH  
brought forward 接上頁   D c;k)z=  
budget 預算   XUnw*3tPJ  
by-product 副產品   (L yKo  
by-product sales 副產品銷售   v\_\bT1  
capital 股本   IUNr<w<  
capital income 資本收益   "YWZ&_n**  
capital outlay 資本支出   _3< P(w{  
capital stock 股本   $/|vbe,  
capital stock certificate 股票   bwj{5-FU  
carried down 移後   BMdZd5!p&  
carried forward 移下頁   aOS,%J^?  
cash 現金   zWH)\>X59  
cash account 現金賬戶   BC\W`K  
cash in bank 存銀行現金   1vxQ`)a  
cash on delivery 交貨收款   j=Izwt>   
cash on hand 庫存現金   `'&mO9,<-  
cash payment 現金支付   v1Q78P  
cash purchase 現購  
EB*C;ms  
cash sale 現沽   lRNm &3:-  
cashier 出?#123;員   paLPC&G  
cashiers check 本票   53gLz_ ee  
certificate of deposit 存款單折   F-oe49p5e  
certificate of indebtedness 借據   DR,7rT{$  
certified check 保付支票   *ra>Kl0   
certified public accountant 會計師   g7a446QR\K  
charges 費用   Q J-|zS.W  
charge for remittances 匯水手續費   IvlfX`("  
charter 營業執照   V)l:fUm2  
chartered accountant 會計師   j--byk6PB  
chattles 動產   SOn)'!g  
check 支票   0{vH.b @  
che stub 支票存根   :~#)Xa0I  
closed account 己結清賬戶   w52py7  
closing 結算   G] N3OIw&8  
closing entries 結賬紀錄   "j8)l4}  
closing stock 期末存貨   aKWxLe  
closing the book 結賬   < oV[[wl  
columnar journal 多欄日記賬   {L~dER  
combination 聯合   EmR82^_:  
commission 佣金   yj# *H  
commodity 商品   k54\H.  
common stock 普通股   <U1T_fiBoc  
company 公司   U$~6V%e  
compensation 賠償   GBT|1c'i  
compound interest 複利   +ima$a0Zyt  
consignee 承銷人   3T0~k--  
consignment 寄銷   s \pukpf@  
consignor 寄銷人   go A=U  
consolidated balance sheet 合併資產負債表   ft1#f@b.  
consolidated profit and loss account 合併損益表   6/5,n0  
consolidation 合併   nc\`y,>l8  
construction cost 營建成本   I`H&b& .`  
construction revenue 營建收入   y_}vVHT,  
contract 合同   >}%#s`3W1_  
control account 統制賬戶   A[ncwJ  
copyright 版權   W/hzo*o'g  
corporation 公司   VsAJ2g9L  
cost 成本   ybw\^t  
cost accounting 成本會計   7QNx*8p  
cost of labour 勞工成本   K) fKL   
cost of production 生產成本   7C0xKF  
cost of manufacture 製造成本   !'p <Kh[i  
cost of sales 銷貨成本   t!*[nfR  
cost price 成本價格   I;%1xdPt  
credit 貸方   mL
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credit note 收款通知單   rDhQ3iCqo  
creditor 債權人   z!O;s ep?/  
crossed check 橫線支票   pu]U_Ll@
 
current account 往來活期賬戶   /51$o\4S  
current asset 流動資產   E+qLj|IU  
current liability 流動負債   6PYt>r&TO  
current profit and loss 本期損益   Z4Dx:m
-  
debit 借方   7@%qm|i>w  
debt 債務   n qO*z<  
debtor 債務人  
c x$h"  
deed 契據   ]v vA]e  
deferred assets 遞延資產   ;!A8A4~nu  
deferred liabilities 遞延負債   I`X!M!dB)  
delivery 交貨   vj%"x/TP  
delivery expense 送貨費   wbAwmOiZ  
delivery order 出貨單   `G1"&q,i  
demand draft 即期匯票   ?'+]d;UO&  
demand note 即期票據   ">CRFee0  
demurrage charge 延期費   oI/_
WY[t  
deposit 存款   <O0tg[ub  
deposit slip 存款單   } &+]UGv  
depreciation 折舊   -Pp{aFe  
direct cost 直接成本   5z,q~CU  
direct labour 直接人工   VsL,t\67  
director 董事   %%}l[W  
discount 折扣   #p>&|
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discount on purchase 進貨折扣   t jwf;g}$  
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