[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。   E+>;tLw3j  
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acceptance 承兌   NR3IeTd  
account 賬戶   L Y
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accountant 會計員   U%#=d@?  
accounting 會計   M,[ClQ 9  
accounting system 會計制度   .)o5o7H  
accounts payable 應付賬款   Eod2vr=Q  
accounts receivable 應收賬款   b/G0EcRw+  
accumulated profits 累積利益   ^8\pJg_0  
adjusting entry ?#123;整記錄   HY 42G#^  
adjustment ?#123;整   x0#+yP  
administration expense 管理費用   ?K]k(ZV_+Y  
advances 預付   !]`]67lC  
advertising expense 廣告費   ar{e<&Bny  
agency 代理   mEqV&M1;7l  
agent 代理人   WRnUF[y+)  
agreement 契約   5-g02g  
allotments 分配數   68d@B y  
allowance 津貼   |)lo<}{  
amalgamation 合併   d*G$qUiX  
amortization 攤銷   ~C[,P\,  
amortized cost 應攤成本   H4pjtVBr  
annuities 年金   FqiK}K.~/  
applied cost 已分配成本   (Hsf
rc  
applied expense 已分配費用   v:+se6HY?p  
applied manufacturing expense 己分配製造費用   n1LS*- @  
apportioned charge 攤派費用   $~j]/ U  
appreciation 漲價   %1lLUgf3G/  
article of association 公司章程   k82'gJ;MC=  
assessment 課稅   {<i!Pm  
assets 資產   hIw*dob  
attorney fee 律師費   kfHLj r.  
audit 審計   c=K M[s.  
auditor 審計員   ;uJVY)7a  
average 平均數   bv] ZUF0  
average cost 平均成本   cEN^H  
bad debt 壞賬   dzcPSbbpt  
balance 餘額   ~!uK;hI  
balance sheet 資產負債表   </}[x2w?]  
bank account 銀行賬戶   $L&*0$[]Q  
bank balance 銀行結存   i.#s'm.9  
bank charge 銀行手續費   $;">/"7m  
bank deposit 銀行存款   b1^MX).vH  
bank discount 銀行貼現   Z<wg`  
bank draft 銀行匯票   Qejzp/2  
bank loan 銀行借款   i^W\YLE  
bank overdraft 銀行透支   L2:C6Sc  
bankers acceptance 銀行承兌   uo%zfi?  
bankruptcy 破產   Gh< r_O~L3  
bearer 持票人   oi!E v_h  
beneficiary 受益人   )h/fr|  
bequest 遺產   -}>Q0d)  
bill 票據   ':fVb3A[*d  
bill of exchange 匯票   8<o(z'& y  
bill of lading 提單   4v{gc/g  
bills discounted 貼現票據   e5AiIVlv  
bills payable 應付票據   Av wX 2?tc  
bills receivable 應收票據   5=$D~>-#  
board of directors 董事會   D4S>Pkv  
bonds 債券   R"tLu/Sn  
bonus 紅利   )i?wBxq'MA  
book value 賬面價值   Q[k}_1sWs$  
bookkeeper 簿記員   Xh{EItk~oO  
bookkeeping 簿記   V^Nc0r   
branch office general ledger 支店往來賬戶   ;\H2U.  
broker 經紀人   Vw,dHIe(3  
brought down 接前   ;+5eE`]a/L  
brought forward 接上頁   U2h?l `nP  
budget 預算   rj6wKfz  
by-product 副產品   sQ_{zOUPh  
by-product sales 副產品銷售   Nc7YMxk'H  
capital 股本   @-W)(9kZ|  
capital income 資本收益   L-Hl.UV  
capital outlay 資本支出   7y60-6r  
capital stock 股本   =A,i9Z&  
capital stock certificate 股票   $}jSIn=~|t  
carried down 移後   u=4tW:W,  
carried forward 移下頁   m*(8I=]q  
cash 現金   ^y??pp<1J  
cash account 現金賬戶   p_}OtS;  
cash in bank 存銀行現金   uYs+xX
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cash on delivery 交貨收款   8L&#<Ol  
cash on hand 庫存現金   O/FQ 'o1F  
cash payment 現金支付   GB{%4)%6  
cash purchase 現購   BO1Mz=q  
cash sale 現沽   Va{`es)hky  
cashier 出?#123;員   m7d? SU  
cashiers check 本票   }96^OQPE  
certificate of deposit 存款單折   +4@EJRC  
certificate of indebtedness 借據   ;Neld #%J  
certified check 保付支票   (llg!1  
certified public accountant 會計師   :lcoSJ  
charges 費用   n0cqM}P@;!  
charge for remittances 匯水手續費   jPFA\$To  
charter 營業執照   9_&.G4%V  
chartered accountant 會計師   k6$.pCH6  
chattles 動產   p^^<BjkQ  
check 支票   O8M;q!)y  
che stub 支票存根   =i `o+H  
closed account 己結清賬戶   a*o=,!  
closing 結算   =WHdy;  
closing entries 結賬紀錄   eO*FoN  
closing stock 期末存貨   k/*r2 C  
closing the book 結賬   0(64}T)  
columnar journal 多欄日記賬   vQ 5 p  
combination 聯合   ZX'/[wAN)  
commission 佣金   Bl(we/r  
commodity 商品   0dXWy`Mn  
common stock 普通股   ?*Jv&f#  
company 公司   Es)Kw3^a  
compensation 賠償   tL LP2^_&  
compound interest 複利   -MeGJX:^I  
consignee 承銷人   IY+P Yad  
consignment 寄銷   g }5lG z4  
consignor 寄銷人   rBT#Cyl  
consolidated balance sheet 合併資產負債表   1*#64Y5F  
consolidated profit and loss account 合併損益表   GsxrqIaD  
consolidation 合併   eAPGy-  
construction cost 營建成本   
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construction revenue 營建收入   r IY_1  
contract 合同   <&Y7Q[  
control account 統制賬戶   7RDfhKdb  
copyright 版權   Hh,q)(Wo  
corporation 公司   XB^o>/|@S  
cost 成本   xa??OT`(  
cost accounting 成本會計   M"1}"ex#  
cost of labour 勞工成本   {}~7Gi!  
cost of production 生產成本   
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cost of manufacture 製造成本   ([^1gG+>J  
cost of sales 銷貨成本   RlC|xj"l%  
cost price 成本價格   #T&''a  
credit 貸方   AYf
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credit note 收款通知單   REli`"bR  
creditor 債權人   H
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crossed check 橫線支票   /n&w|b %  
current account 往來活期賬戶   R8sj>.I9j  
current asset 流動資產   j0>Q:hn  
current liability 流動負債   x}{/) ?vC  
current profit and loss 本期損益   }e s  
debit 借方   >2tYw,m  
debt 債務   4Un(}P'  
debtor 債務人   2ntL7F<ow  
deed 契據   gQ6_]~4  
deferred assets 遞延資產   3)3?/y)_  
deferred liabilities 遞延負債   <Y9%oJn%  
delivery 交貨   C%vR!Az  
delivery expense 送貨費   `O5wM\Z  
delivery order 出貨單   9'Le}`Gf  
demand draft 即期匯票   )w4i0Xw^C:  
demand note 即期票據   iz.J._&  
demurrage charge 延期費   OWx-I\:  
deposit 存款   eVGO6 2|!  
deposit slip 存款單   )[oeg
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depreciation 折舊   Nawph  
direct cost 直接成本   5_!s\5  
direct labour 直接人工   xf% _HMKc  
director 董事   m&a.i B  
discount 折扣   >g+yw1nC  
discount on purchase 進貨折扣   D=Jj!;  
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