[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。   Rhw+~gd*F  
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acceptance 承兌   qV-1aaA  
account 賬戶   _*xY>?Aq  
accountant 會計員   MFipXE!  
accounting 會計   )"63g  
accounting system 會計制度   3(:?Z-iKe  
accounts payable 應付賬款   .Vs|&c2im  
accounts receivable 應收賬款   TeyF
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accumulated profits 累積利益   .g.glQ_~=  
adjusting entry ?#123;整記錄   \vuWypo  
adjustment ?#123;整   g3Ul'QJ  
administration expense 管理費用   /sqfw,h@  
advances 預付   9j5B(_J^  
advertising expense 廣告費   _P%PjFQ)  
agency 代理   ZbH_h]1$D  
agent 代理人   "kKIv|`  
agreement 契約   $MM[`^~  
allotments 分配數   }s8xr>  
allowance 津貼   :]LW,Eql  
amalgamation 合併   5H( ]"C  
amortization 攤銷   >}d6)s|   
amortized cost 應攤成本   0QEcJ]Qb8  
annuities 年金   BU|m{YZ$  
applied cost 已分配成本   'H
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applied expense 已分配費用   B|=S-5pv*  
applied manufacturing expense 己分配製造費用   8L`wib2  
apportioned charge 攤派費用   X@7:Fz U9  
appreciation 漲價   'G`xD3 E3,  
article of association 公司章程    2\F'So  
assessment 課稅   &0{&4,  
assets 資產   "Q{7X[$$^  
attorney fee 律師費   ]
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audit 審計   `*i:z'  
auditor 審計員   aaI5x  
average 平均數   cu#r#0U-  
average cost 平均成本   I}awembw g  
bad debt 壞賬   M-8d*#_P  
balance 餘額   F'ez{B\AX  
balance sheet 資產負債表   BiZYGq  
bank account 銀行賬戶   }hXmK.['  
bank balance 銀行結存   Ki /j\  
bank charge 銀行手續費   q~{O^,4S  
bank deposit 銀行存款   A^4#6],%v  
bank discount 銀行貼現   5 2r\Q}v$  
bank draft 銀行匯票   vpdT2/F  
bank loan 銀行借款   $]a*ZHd;2&  
bank overdraft 銀行透支   "DRiJ.|APs  
bankers acceptance 銀行承兌   ~b[5}_L=>  
bankruptcy 破產   ifmX<'(9A  
bearer 持票人   {H 3wL  
beneficiary 受益人   }xgs]\^,73  
bequest 遺產   <B+ WM  
bill 票據   !)`m mr  
bill of exchange 匯票   W>[TF
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bill of lading 提單   vI(CX]o  
bills discounted 貼現票據   ixqvX4vv,B  
bills payable 應付票據   Q0L1!}w   
bills receivable 應收票據   $`L |
 
board of directors 董事會   GMpg+rK  
bonds 債券   ]DZ~"+LaG  
bonus 紅利   BNixp[Hc  
book value 賬面價值   6hHMxS^o  
bookkeeper 簿記員   xk^`4;  
bookkeeping 簿記   XF i9qL^  
branch office general ledger 支店往來賬戶   2TQ<XHA\  
broker 經紀人   @2+'s;mUV  
brought down 接前   `U>]*D68  
brought forward 接上頁   |}d+BD  
budget 預算   }RQHsS  
by-product 副產品   `mquGk|)  
by-product sales 副產品銷售   <V|\yH9  
capital 股本   V@`%k]k  
capital income 資本收益   V}h)e3X  
capital outlay 資本支出   V7k!;0u v  
capital stock 股本   6dRvx;d  
capital stock certificate 股票   p<B*)1Tj0  
carried down 移後   0.B'Bvn=s2  
carried forward 移下頁   "_\77cqpTh  
cash 現金   pO2XQYhrY  
cash account 現金賬戶   sDkO!P  
cash in bank 存銀行現金   \M*c3\&~,e  
cash on delivery 交貨收款   YIHGXi<"n  
cash on hand 庫存現金   :T#f&|Gg;  
cash payment 現金支付   z AY -Y  
cash purchase 現購   A!a.,{fZ  
cash sale 現沽   (,RL\1zJ  
cashier 出?#123;員   qh6Q#s>tH  
cashiers check 本票   9Wdx"g52_D  
certificate of deposit 存款單折   <"7Wb"+  
certificate of indebtedness 借據   $8Gj9mw4e'  
certified check 保付支票   35fj-J$8  
certified public accountant 會計師    Uf|@h  
charges 費用   1:q`KkJx  
charge for remittances 匯水手續費   +y 48.5  
charter 營業執照   X6r3$2!  
chartered accountant 會計師   ,fhK  
chattles 動產   k jx<;##R8  
check 支票   y` pgJO  
che stub 支票存根   yY"n:&T(  
closed account 己結清賬戶   "lB%"}  
closing 結算   D+Z2y 1
  
closing entries 結賬紀錄   $WsyAUl  
closing stock 期末存貨   0fN; L;v  
closing the book 結賬   Q|7m9~  
columnar journal 多欄日記賬    >Xxi2Vy  
combination 聯合   +]e) :J  
commission 佣金   Rvd'uIJ  
commodity 商品   (b7',:_U7  
common stock 普通股   c+ aTO"  
company 公司   V" KuwM  
compensation 賠償   QH kjxj  
compound interest 複利   lXutZ<S[  
consignee 承銷人   ~b6c:db3  
consignment 寄銷   D*g K,`  
consignor 寄銷人   @/='BVb'T  
consolidated balance sheet 合併資產負債表   q( %)^C  
consolidated profit and loss account 合併損益表   C-^8;xd  
consolidation 合併   ,]tMZ?n8  
construction cost 營建成本   ^g" %:4zO  
construction revenue 營建收入   )~ ^`[`  
contract 合同   Axla@  
control account 統制賬戶   JcC2Zn6  
copyright 版權   `X(H,Q}*;  
corporation 公司   CxrsP.  
cost 成本   ((6?b5[  
cost accounting 成本會計    *1*i5c  
cost of labour 勞工成本   E=ObfN"ge  
cost of production 生產成本   mJsU7 bD`  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   nd{k D>a  
cost price 成本價格   UTO$L|K  
credit 貸方    8(}cbW  
credit note 收款通知單   lr)9U7  
creditor 債權人   w3"%d~/[x  
crossed check 橫線支票   k8,s<m  
current account 往來活期賬戶   ^$y`Q @-9  
current asset 流動資產   "71Y{WQ   
current liability 流動負債   D&D-E~b^  
current profit and loss 本期損益   )qRE['
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debit 借方   %Lp#2?*  
debt 債務   J$S*QCo  
debtor 債務人   .+5;AtN  
deed 契據   )!'7!" $  
deferred assets 遞延資產   >j&k:  
deferred liabilities 遞延負債   Ba76~-gK$  
delivery 交貨   &x/Z{ut  
delivery expense 送貨費   0hq\{pw_y*  
delivery order 出貨單   r>t|.=!  
demand draft 即期匯票   D 75;Y;E  
demand note 即期票據   Q$Q:Jm53  
demurrage charge 延期費   C T(HTu  
deposit 存款   e+y%
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deposit slip 存款單   )+f"J$ah  
depreciation 折舊   ^j 2z\yo  
direct cost 直接成本   y/"CWD/i  
direct labour 直接人工   5qkyi]/U8  
director 董事   *nwH1FjH  
discount 折扣   xj Jo WB  
discount on purchase 進貨折扣   -'Z-8  
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