[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。   ?:Sqh1-z  
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acceptance 承兌   grxlGS~Q  
account 賬戶   Krd0Gc~\|  
accountant 會計員   
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accounting 會計   `yYYyB[  
accounting system 會計制度   0K(&EpVE  
accounts payable 應付賬款   X/f?=U  
accounts receivable 應收賬款   %BwvA_T'Q  
accumulated profits 累積利益   S}3?  
adjusting entry ?#123;整記錄   ._[uSBR'  
adjustment ?#123;整   TtWWq5 X|  
administration expense 管理費用   5hl!zA?
 
advances 預付   7Tc^}Q  
advertising expense 廣告費   !!<H*9]+W;  
agency 代理   zXW)v/ ZD  
agent 代理人   -PCFOm"  
agreement 契約   0i>>CvAl}  
allotments 分配數   ?&JKq^9\I  
allowance 津貼   O?f?{Jsx  
amalgamation 合併   $EnBigb!  
amortization 攤銷   6Qn};tbnD  
amortized cost 應攤成本   b?j\YX[e  
annuities 年金   Y~B-dx'V  
applied cost 已分配成本   n >@Qx$-  
applied expense 已分配費用   f~?kx41dq  
applied manufacturing expense 己分配製造費用   >ra)4huZ  
apportioned charge 攤派費用   qK)T#sh  
appreciation 漲價   &S=xSs:q.  
article of association 公司章程   sdBB (  
assessment 課稅   !PfdY&.)  
assets 資產   W+i&!'  
attorney fee 律師費   }BWT21'-Y  
audit 審計   @6Z6@Pq(xQ  
auditor 審計員   .1:B\R((  
average 平均數   *&~(>gNF,  
average cost 平均成本   8'Iei78Ov  
bad debt 壞賬   /],9N  
balance 餘額   Q"QZ^!zRl  
balance sheet 資產負債表   X`A+/{ H  
bank account 銀行賬戶   -#Jp@6'k%  
bank balance 銀行結存   M Al4g+es  
bank charge 銀行手續費   !l$k6,WJi  
bank deposit 銀行存款   ;0o% hx  
bank discount 銀行貼現   bAEwjZ  
bank draft 銀行匯票   |qf ef&  
bank loan 銀行借款   pHKc9VC  
bank overdraft 銀行透支   32p9(HQ  
bankers acceptance 銀行承兌   fLZ99?J  
bankruptcy 破產   Mu@(^zW  
bearer 持票人   ,7)zavA  
beneficiary 受益人   A "6

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bequest 遺產   K$wxiGg8P  
bill 票據   Ry40:;MYN  
bill of exchange 匯票   Uka(Vr:  
bill of lading 提單   ?(Xy 2%v  
bills discounted 貼現票據   :Q}Zb,32  
bills payable 應付票據   &hJQHlyJM0  
bills receivable 應收票據   8(]q/g"O  
board of directors 董事會   JvF0s}#4  
bonds 債券   EUbyQL  
bonus 紅利   <l<y R?  
book value 賬面價值   x$z>.4  
bookkeeper 簿記員   }J6 y NoXu  
bookkeeping 簿記   13A~."b  
branch office general ledger 支店往來賬戶   GHQm$|3I  
broker 經紀人   )3ZkKv;zY  
brought down 接前   WO*dO9O  
brought forward 接上頁   ft$!u-`  
budget 預算   I:M1 5  
by-product 副產品   Fr#QM0--B  
by-product sales 副產品銷售   Nv=&gOy=  
capital 股本   ]f6,4[  
capital income 資本收益   W$J@|i  
capital outlay 資本支出   -PaR&0Tt  
capital stock 股本   !1#=j;N`  
capital stock certificate 股票   jxZ_-1  
carried down 移後   h#Z~x  
carried forward 移下頁   P:UR:y([  
cash 現金   KB$Y8[  
cash account 現金賬戶   <CWOx&hr  
cash in bank 存銀行現金   ,U>G$G^  
cash on delivery 交貨收款   71Y3.1+  
cash on hand 庫存現金   \CBL[X5tr  
cash payment 現金支付   s14ot80)  
cash purchase 現購   Y?%=6 S  
cash sale 現沽   F1/BtGvQE  
cashier 出?#123;員   |$[.X3i  
cashiers check 本票   xu@+b~C\  
certificate of deposit 存款單折   FAq9G
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certificate of indebtedness 借據   /d>Jkv  
certified check 保付支票   x??H%'rP  
certified public accountant 會計師   (Ft#6oK"  
charges 費用   n`D-?]*  
charge for remittances 匯水手續費   $\L=RU!c}  
charter 營業執照   w$aejz`[  
chartered accountant 會計師   ]Aj5 K  
chattles 動產   "Mh}n-oju  
check 支票   vofBS   
che stub 支票存根   26MoYO!k  
closed account 己結清賬戶   |AS9^w  
closing 結算   8Rnq &8A  
closing entries 結賬紀錄   EQX?Zs?C  
closing stock 期末存貨   :M.]-+(  
closing the book 結賬   of>H&G)@  
columnar journal 多欄日記賬   a[J_
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combination 聯合   5>-~!Mg1  
commission 佣金   8COGe=+o  
commodity 商品   o[g]Va*8  
common stock 普通股   B %  
company 公司   w}?,N  
compensation 賠償   @DlN;r?Cv  
compound interest 複利   1_>w|6;e  
consignee 承銷人   nMOXy\&mI  
consignment 寄銷   58]t iP"  
consignor 寄銷人   N`LY$U+N|  
consolidated balance sheet 合併資產負債表   vAtR\ Vh  
consolidated profit and loss account 合併損益表   G;]zX<2^3  
consolidation 合併   kZ=yb-~  
construction cost 營建成本   6>[J^k%~w)  
construction revenue 營建收入   *s?C\)x  
contract 合同   <o@__l.  
control account 統制賬戶   T!|-dYYI  
copyright 版權   c#a>> V  
corporation 公司   Efu/v<  
cost 成本   r|3<UR%  
cost accounting 成本會計   twp~#s:\z  
cost of labour 勞工成本   LG=_>:~t>  
cost of production 生產成本   `rpmh7*WV  
cost of manufacture 製造成本   b7HT<$Wg  
cost of sales 銷貨成本   CL5t6D9Qi  
cost price 成本價格   $SU<KNMZ  
credit 貸方   \o5
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credit note 收款通知單   tY60~@YO&  
creditor 債權人   I9YMxf>nI  
crossed check 橫線支票   LHs^Xo18  
current account 往來活期賬戶   j^ttTq|l  
current asset 流動資產   X + B=?|M  
current liability 流動負債   1r<'&f5  
current profit and loss 本期損益   k !!d2y6  
debit 借方   L7N>p4h]Xj  
debt 債務   )SfM`W)Y  
debtor 債務人   D"P<;@ef  
deed 契據   hmv*IF.  
deferred assets 遞延資產   DK<}q1
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deferred liabilities 遞延負債   Xliw(B'\a4  
delivery 交貨   2 K2_
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delivery expense 送貨費   "SpsSQ  
delivery order 出貨單   1(/rg  
demand draft 即期匯票   la{o<||Aq  
demand note 即期票據   !~]'&9  
demurrage charge 延期費   !lI1jb"
 
deposit 存款   *-s': ('R  
deposit slip 存款單   KXcE@q9  
depreciation 折舊   muKjeg'b  
direct cost 直接成本   [-1Yyy1
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direct labour 直接人工   Pa/2])w  
director 董事   <4*)J9V^s=  
discount 折扣   U-#vssJhk  
discount on purchase 進貨折扣   |q 0iX2W  
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