[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。   {R[FwB^7wJ  
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acceptance 承兌   i"=6n>\  
account 賬戶   6Z~u2&  
accountant 會計員   Ri]7=.QI`  
accounting 會計    _6a+" p  
accounting system 會計制度   bWzv7#dd=  
accounts payable 應付賬款   `UFRv   
accounts receivable 應收賬款   (0s7<&Iu  
accumulated profits 累積利益   %liu[6_  
adjusting entry ?#123;整記錄   xaO9?{O  
adjustment ?#123;整   !w['@x.  
administration expense 管理費用   8X=c GYC#  
advances 預付   a!MhxM5  
advertising expense 廣告費   0HUSN_3F  
agency 代理   Z$R6'EUb1  
agent 代理人   s`* 'JM<  
agreement 契約   8H4"mx
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allotments 分配數   ?bc-?<Xk  
allowance 津貼   Fw!wSzsk3  
amalgamation 合併   +TW9BU'a^  
amortization 攤銷   QFOmnbJg  
amortized cost 應攤成本   7;dTQ.%n  
annuities 年金   n}9vAvC  
applied cost 已分配成本   9] /xAsD  
applied expense 已分配費用   kCkSu-  
applied manufacturing expense 己分配製造費用   5ur M,1SQ@  
apportioned charge 攤派費用   Xz)UH<  
appreciation 漲價   w=EUwt  
article of association 公司章程   zx"'WM *  
assessment 課稅   4`lt 4L  
assets 資產   F&US-ce:M  
attorney fee 律師費   70NQ9*AAy  
audit 審計   dkTj KV  
auditor 審計員   H.EgL@;mb  
average 平均數   .<zW(PW  
average cost 平均成本   OgJd^  
bad debt 壞賬   M<Mr L[*j  
balance 餘額   }qy,/<R  
balance sheet 資產負債表   ,Y&LlB 2  
bank account 銀行賬戶   BrYU*aPW;  
bank balance 銀行結存   s(*LV2fa  
bank charge 銀行手續費   M,]C(f>  
bank deposit 銀行存款   `ER">@&  
bank discount 銀行貼現   WAPN,WuW  
bank draft 銀行匯票   )i8Hdtn  
bank loan 銀行借款   ^'EeJN  
bank overdraft 銀行透支   ^lVZW8  
bankers acceptance 銀行承兌   5wM*(H^c[  
bankruptcy 破產   x`8rR
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bearer 持票人   L/Cp\|~ O  
beneficiary 受益人   .`Ey'T_  
bequest 遺產   Oo'IeXQ9(  
bill 票據   _2Sb?]Xn  
bill of exchange 匯票   3nb&Z_/e  
bill of lading 提單   X`km\\*  
bills discounted 貼現票據   Cz=HxU80J  
bills payable 應付票據   zfvMH"1  
bills receivable 應收票據   i^j1i  
board of directors 董事會   ?E1<>4S8  
bonds 債券   S9~X#tpKe  
bonus 紅利   pME17 af  
book value 賬面價值   tL0<xGI5^  
bookkeeper 簿記員   ,ra!O=d~0  
bookkeeping 簿記   )eFXjnHN  
branch office general ledger 支店往來賬戶   4]L5%=atn  
broker 經紀人   u6o:~=WwM  
brought down 接前   6"@+Jz  
brought forward 接上頁   DG& ({vy  
budget 預算   R=uzm=&nR  
by-product 副產品   P:GAJ->;]>  
by-product sales 副產品銷售   SMHQo/c r  
capital 股本   o&]b\dV  
capital income 資本收益   -#0(Jm'  
capital outlay 資本支出   V~j:!=b%v  
capital stock 股本   yuyI)ebC  
capital stock certificate 股票   !u@XEN>/  
carried down 移後   9>gxJ7pY  
carried forward 移下頁   D^cv 8 8<  
cash 現金   kev|AU (WX  
cash account 現金賬戶   V+#Sb  
cash in bank 存銀行現金   *&$J.KM  
cash on delivery 交貨收款   : utY4  
cash on hand 庫存現金   l-;u*JA  
cash payment 現金支付   y %R-Oc  
cash purchase 現購   !|!k9~v!  
cash sale 現沽   u6hDjN  
cashier 出?#123;員   >eX&HSoy  
cashiers check 本票   RmF,x9  
certificate of deposit 存款單折   P2y`d9,Q  
certificate of indebtedness 借據   W?y7mw_S  
certified check 保付支票   gc~nT/lfK  
certified public accountant 會計師   l&rS\TCkp  
charges 費用   P2
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charge for remittances 匯水手續費   5u/dr9n  
charter 營業執照   p mv6m  
chartered accountant 會計師   &72 ( <  
chattles 動產   r6 k/QZT  
check 支票   <sU?q<MC  
che stub 支票存根   +ucj>g1(#  
closed account 己結清賬戶   &(M][Uo{|'  
closing 結算   s98Jh(~  
closing entries 結賬紀錄   E P1f6ps  
closing stock 期末存貨   'i-6JG%  
closing the book 結賬   Ew `(x30E  
columnar journal 多欄日記賬   b02V#m;Z  
combination 聯合   -PfBL8  
commission 佣金   L7kNQ/  
commodity 商品   @#HB6 B  
common stock 普通股   d|I_SI 1  
company 公司   #&v86  
compensation 賠償   k2bjBAT  
compound interest 複利   P{T\zT  
consignee 承銷人   ;v#BguM  
consignment 寄銷   |3LD"! rEx  
consignor 寄銷人   @;\2 PD  
consolidated balance sheet 合併資產負債表   rV{:'"=y-  
consolidated profit and loss account 合併損益表   ;_$Q~X  
consolidation 合併   qV;E%XkkS  
construction cost 營建成本   Lzr&Q(mL  
construction revenue 營建收入   EY$Dtb+g8  
contract 合同   '=s{9lxn^  
control account 統制賬戶   dh9Qo4-{  
copyright 版權   ?<F=*eS  
corporation 公司   'SW%EVB  
cost 成本   }-Ds%L  
cost accounting 成本會計   e0s*  
cost of labour 勞工成本   s<z`<^hRe  
cost of production 生產成本   Y"{L&H `  
cost of manufacture 製造成本   m!22t
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cost of sales 銷貨成本   `!Z0;qk  
cost price 成本價格   P}`|8b1W  
credit 貸方   `i!BXOOV{  
credit note 收款通知單  
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creditor 債權人   
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crossed check 橫線支票   \T'.b93~B  
current account 往來活期賬戶   7$"A2x  
current asset 流動資產   ]iU8n (5f  
current liability 流動負債   Fe[)-_%G  
current profit and loss 本期損益   gg0rkg  
debit 借方   &6feR#~A  
debt 債務   `e`}dgf0S|  
debtor 債務人   IZ/PZ"n_(  
deed 契據   <<=.;`(/v  
deferred assets 遞延資產   (HEi;  
deferred liabilities 遞延負債   SD/=e3  
delivery 交貨   qix$ }(P  
delivery expense 送貨費   VGYx(  
delivery order 出貨單   %K`th&331  
demand draft 即期匯票   _2-fH  
demand note 即期票據   _ez* dE%  
demurrage charge 延期費   E"O6N.}.  
deposit 存款   QkF B\v  
deposit slip 存款單   0&~JC>S  
depreciation 折舊   m >Rdsn~l  
direct cost 直接成本   BS.5g<E2q  
direct labour 直接人工   k/Z]zZC  
director 董事   D_N0j{E  
discount 折扣   P5JE = &M  
discount on purchase 進貨折扣   ptc.JB 6  
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