[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。   M86
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acceptance 承兌   #`:60#l  
account 賬戶   |LcN_,}6  
accountant 會計員   AXH4jQw  
accounting 會計   @H@& B`Kd  
accounting system 會計制度   TqKL(Qw E  
accounts payable 應付賬款   > 9JzYI^  
accounts receivable 應收賬款   JR$Dp&]I  
accumulated profits 累積利益   *Y9"-C+  
adjusting entry ?#123;整記錄   Z2P
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adjustment ?#123;整   bRLm Jt98P  
administration expense 管理費用   I:] s/r7  
advances 預付   b&*^\hY9b  
advertising expense 廣告費   '@AK0No\W  
agency 代理   5A7!Xd  
agent 代理人   %ia/i :  
agreement 契約   [ LL"86D  
allotments 分配數   y`mEs
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allowance 津貼   MGX,JW>L  
amalgamation 合併   +{]/ b%P  
amortization 攤銷   '#4ya=Ww  
amortized cost 應攤成本   l#~Sh3@L(  
annuities 年金   ;g^QHr  
applied cost 已分配成本   r7C m  
applied expense 已分配費用   pk}*0 Y-  
applied manufacturing expense 己分配製造費用   RT)0I
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apportioned charge 攤派費用   J^ P/2a#a  
appreciation 漲價   yf3%g\k  
article of association 公司章程  
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assessment 課稅   nvu|V3B0  
assets 資產   5 |r3i \  
attorney fee 律師費   wx}\0(]Gl  
audit 審計   , j'=sDl  
auditor 審計員   uEVRk9nb  
average 平均數   @2CYv>  
average cost 平均成本   .Ky<9h.K  
bad debt 壞賬   @s/;y VVq  
balance 餘額   M4nM%qRGQ  
balance sheet 資產負債表   [jDO8n/  
bank account 銀行賬戶   Gd%6l ab  
bank balance 銀行結存   }UXj|SY  
bank charge 銀行手續費   _UjAct]6  
bank deposit 銀行存款   wjq f u /  
bank discount 銀行貼現   qq[2h~6
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bank draft 銀行匯票   }s}b]v  
bank loan 銀行借款   2i |wQU5w  
bank overdraft 銀行透支   miZ
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bankers acceptance 銀行承兌   +3si=x\=/  
bankruptcy 破產   "LaNXZ9  
bearer 持票人   ~<Gs<c}z  
beneficiary 受益人   g}ciG!0  
bequest 遺產   q&jZmr  
bill 票據   m ~fqZK  
bill of exchange 匯票   7g  
bill of lading 提單   u5 V<f;  
bills discounted 貼現票據   c*~/[:}  
bills payable 應付票據   NZ{kjAd3c  
bills receivable 應收票據   H",yVD  
board of directors 董事會   `USR ]T_`  
bonds 債券   Z:O24{ro
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bonus 紅利   |rW}s+Kcr  
book value 賬面價值   ^._)HM  
bookkeeper 簿記員   +_:Ih,-   
bookkeeping 簿記   8Dhq_R'r  
branch office general ledger 支店往來賬戶   bt%k;Z]  
broker 經紀人   BxG0vJN|  
brought down 接前   "}7K>|a  
brought forward 接上頁   TjD`<k  
budget 預算   %CF(SK2w  
by-product 副產品   ]hF[f|V  
by-product sales 副產品銷售   $'L(}gNv5  
capital 股本   7<IrN\@U  
capital income 資本收益   IJS9%m#  
capital outlay 資本支出   S;+bQ.  
capital stock 股本   <%>Q$b5  
capital stock certificate 股票   ku l&m|  
carried down 移後   "h$A.S  
carried forward 移下頁   TQE3/IL  
cash 現金   s,K @t_J  
cash account 現金賬戶   */nb%QV  
cash in bank 存銀行現金   q$:T<mFK$  
cash on delivery 交貨收款   / DeIs  
cash on hand 庫存現金   d";+8S  
cash payment 現金支付   % eW>IN]5  
cash purchase 現購   hP3I_I[qF}  
cash sale 現沽   k-e_lSYk&c  
cashier 出?#123;員   b]4yFwb  
cashiers check 本票   NjYpNd?g  
certificate of deposit 存款單折   "E/F{6NH  
certificate of indebtedness 借據   [m3G%PO@Da  
certified check 保付支票   jl3RE|M\<  
certified public accountant 會計師   -HZvz[u  
charges 費用   }(op;7  
charge for remittances 匯水手續費   G!XizhE  
charter 營業執照   ?Q9/C|  
chartered accountant 會計師   aWOApXJ  
chattles 動產   1k{ E7eL  
check 支票   *ubLuC+b  
che stub 支票存根   ofcoNLX5c  
closed account 己結清賬戶   )3h=V^rm  
closing 結算   ^Bm9yR  
closing entries 結賬紀錄   9WtTUk
 
closing stock 期末存貨   &IXr*I  
closing the book 結賬   )"t=sFxaB  
columnar journal 多欄日記賬   8*>6+"w  
combination 聯合   yK"U :X  
commission 佣金   -a&wOn-W  
commodity 商品   >^n'  
common stock 普通股   F~W*"i+EZ  
company 公司   -Zocu<Rs  
compensation 賠償   r6PiZgR  
compound interest 複利   ~u,g5  
consignee 承銷人   ?ohLcz  
consignment 寄銷   Xw9,O8}C7  
consignor 寄銷人   il5WLi;{  
consolidated balance sheet 合併資產負債表   aJI>qk h?]  
consolidated profit and loss account 合併損益表   :Gy .P  
consolidation 合併   KM< M^l_Q  
construction cost 營建成本   Z0b1E  
construction revenue 營建收入   ',m,wp`  
contract 合同   LeQ2,/7l:  
control account 統制賬戶   =2J+}ac  
copyright 版權   ?P{C=Td2z  
corporation 公司   |],{kUIXO
 
cost 成本   L!mQP  
cost accounting 成本會計   84)S0Y8w  
cost of labour 勞工成本   cO)GiWE  
cost of production 生產成本   2ZIf@C{P.  
cost of manufacture 製造成本   3~s0ux[  
cost of sales 銷貨成本   *=^
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cost price 成本價格   AGK+~EjL@  
credit 貸方   ik7#Og~3  
credit note 收款通知單   Ujq)h:`  
creditor 債權人   <C# s0UX  
crossed check 橫線支票   6st(s@>  
current account 往來活期賬戶   5A~w_p*}  
current asset 流動資產   vQ u) uml  
current liability 流動負債   xhg{!w  
current profit and loss 本期損益   r-4I{GPb  
debit 借方   aH'^`]'_=  
debt 債務   EU>@k{Qt  
debtor 債務人   I?bL4u$\  
deed 契據   clG3t eC  
deferred assets 遞延資產   ;u}MG3Y8  
deferred liabilities 遞延負債   j1**Ch/  
delivery 交貨   "pMXTRb  
delivery expense 送貨費   -s :JD
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delivery order 出貨單   PeTA:MW  
demand draft 即期匯票   P4R.~J ;8  
demand note 即期票據   wT*`Od8w  
demurrage charge 延期費   iLv"ZqGrw  
deposit 存款   ,2&'8:B  
deposit slip 存款單   3Y=T8Gi#  
depreciation 折舊   HA GWA2wQ  
direct cost 直接成本   /*rMveT  
direct labour 直接人工   c{||l+B  
director 董事   7F}I .,<W  
discount 折扣   i,;Q  
discount on purchase 進貨折扣   s_D7? o  
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