[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。   m4k Bj*6c{  
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acceptance 承兌   :vx$vZb  
account 賬戶   Dq\ Jz~  
accountant 會計員   3T\l]? z  
accounting 會計   wmNHT _  
accounting system 會計制度   X#xFFDzN  
accounts payable 應付賬款   c;f!!3&  
accounts receivable 應收賬款   P=N$qz
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accumulated profits 累積利益   ?B@;QjhjiJ  
adjusting entry ?#123;整記錄   U8#xgz@  
adjustment ?#123;整   ~Vh(6q.oT  
administration expense 管理費用   +@9gkPQQ-@  
advances 預付   {",MCu_V  
advertising expense 廣告費   >t,M  
agency 代理   yn AB  
agent 代理人   EO|:
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agreement 契約   C# rc@r,F  
allotments 分配數   Zt -1h{7  
allowance 津貼   )CPM7>  
amalgamation 合併   H?1x jY9sl  
amortization 攤銷   [./6At&
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amortized cost 應攤成本   RT/o$$  
annuities 年金   f8 /'%$N  
applied cost 已分配成本   Eqi Fy"H  
applied expense 已分配費用   `Ycf]2.,$
 
applied manufacturing expense 己分配製造費用   h<<>
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apportioned charge 攤派費用   kB:Uu}(=N  
appreciation 漲價   #$~ba%t9%  
article of association 公司章程   %A1@&xrbl  
assessment 課稅   <%}QDO8\i  
assets 資產   8eIUsI.o  
attorney fee 律師費   |rw%FM{F  
audit 審計   Zd^6 ulx  
auditor 審計員   |LG4=j.l  
average 平均數   DF]9@{  
average cost 平均成本   KAA-G2%M  
bad debt 壞賬    /StTb,  
balance 餘額   c'6g*%2k  
balance sheet 資產負債表   KT|R
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bank account 銀行賬戶   v!3A9!.  
bank balance 銀行結存   b2(RpY
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bank charge 銀行手續費   M4LP$N  
bank deposit 銀行存款   }UJv[  
bank discount 銀行貼現   qL6c`(0  
bank draft 銀行匯票   gwrY LZNGI  
bank loan 銀行借款   ~9^ )w CM+  
bank overdraft 銀行透支   >%p{38  
bankers acceptance 銀行承兌   S0h'50WteJ  
bankruptcy 破產   _!;Me )C  
bearer 持票人   [u@Jc,  
beneficiary 受益人   4EI7W ,y  
bequest 遺產   )C(>H93  
bill 票據   4!Z5og1kn  
bill of exchange 匯票   5w B =>  
bill of lading 提單   |@?%Ct  
bills discounted 貼現票據   M}:=zcZ l  
bills payable 應付票據   C$Lu]pIL*  
bills receivable 應收票據   #&<)! YY5  
board of directors 董事會   .LVQx  
bonds 債券   3P~o"a>  
bonus 紅利   -&82$mj  
book value 賬面價值   =@Dwlze  
bookkeeper 簿記員   # ,uya2!)  
bookkeeping 簿記   H>Q%"|  
branch office general ledger 支店往來賬戶   ;Mm7n12z C  
broker 經紀人   @J{m@ji{  
brought down 接前   ^2d!*W|  
brought forward 接上頁   N#V.1<Y  
budget 預算   /[:dp<  
by-product 副產品   1"8yLvtn  
by-product sales 副產品銷售   mS>xGtD&K  
capital 股本   AIb2k  
capital income 資本收益   r
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capital outlay 資本支出   EcIE~qs  
capital stock 股本   U~{du;\  
capital stock certificate 股票   bn 6WjJ~Z+  
carried down 移後   4${jr\q]  
carried forward 移下頁   i 8!zu!-0  
cash 現金   -yxOBq  
cash account 現金賬戶   5tJ,7
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cash in bank 存銀行現金   _(J&aY\  
cash on delivery 交貨收款   ZnFi<@UB)  
cash on hand 庫存現金   ]&Z))H  
cash payment 現金支付   u&G.4QQF  
cash purchase 現購   {NpM.;  
cash sale 現沽   Yw _+`,W   
cashier 出?#123;員   ]v[|B  
cashiers check 本票   u4z&!MT}  
certificate of deposit 存款單折   f)]%.>  
certificate of indebtedness 借據   FYs)MO  
certified check 保付支票   RMO,ZVq  
certified public accountant 會計師   F4=}}k
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charges 費用   0CSv10Tg  
charge for remittances 匯水手續費   \ w3]5gJZ  
charter 營業執照   Ehzo05/!  
chartered accountant 會計師   FZreP.2)!  
chattles 動產   R1&un m0  
check 支票   =to=8H-  
che stub 支票存根   "5cM54Z0  
closed account 己結清賬戶   Uax+dl  
closing 結算   '=][ J_
 
closing entries 結賬紀錄   [c_|ob]  
closing stock 期末存貨   b~dIk5>O  
closing the book 結賬   hF2IW{=!  
columnar journal 多欄日記賬   }@if6(0  
combination 聯合   XdH\OJ  
commission 佣金   |t$Ma'P  
commodity 商品   **69rN  
common stock 普通股   NvM*h%ChM  
company 公司   0$r^C6}f  
compensation 賠償   kw 2T>  
compound interest 複利   cj11S>D  
consignee 承銷人   /0\ mx4u  
consignment 寄銷   =PGs{?+&O  
consignor 寄銷人   5SCKP<rb  
consolidated balance sheet 合併資產負債表   $d?.2Kg  
consolidated profit and loss account 合併損益表   Q)"A-"y  
consolidation 合併   O25lLNmO  
construction cost 營建成本   12Y  
construction revenue 營建收入   %s19KGpA  
contract 合同   Wg`R_>qQSm  
control account 統制賬戶   s3Cc;#  
copyright 版權   );-~j  
corporation 公司   . `?@%{  
cost 成本   j,]Y$B  
cost accounting 成本會計   +{
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cost of labour 勞工成本   n~VD uKn9  
cost of production 生產成本   #^+DL]*l  
cost of manufacture 製造成本   [w ;kkMJAy  
cost of sales 銷貨成本   G[jW
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cost price 成本價格   hy|b6wF&  
credit 貸方   A!^q J#  
credit note 收款通知單   G:g69=x y  
creditor 債權人    Q1@A2+ c  
crossed check 橫線支票   1 }~(Yj@f%  
current account 往來活期賬戶   r(gXoq_w  
current asset 流動資產   N&@}/wzZ  
current liability 流動負債   KZPEG!-5  
current profit and loss 本期損益   SwZA6R&  
debit 借方   Sna4wkbS  
debt 債務   YJ$1N!rG  
debtor 債務人   )>BHL3@  
deed 契據   ^pHq66d%Z  
deferred assets 遞延資產   S*yjee<@  
deferred liabilities 遞延負債   ]l8 ^KX'  
delivery 交貨   hlt[\LP=$  
delivery expense 送貨費   (p%>j0<  
delivery order 出貨單   k{t`|BnPKB  
demand draft 即期匯票  
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demand note 即期票據   I!^O)4QRx  
demurrage charge 延期費   QY== GfHt  
deposit 存款   1'?4m0W1  
deposit slip 存款單   `p+Zz"/  
depreciation 折舊   o.I6ulY8  
direct cost 直接成本   s.8{5jVG  
direct labour 直接人工   Bj7gQ%>H4  
director 董事   Yw0[[N<SW  
discount 折扣   ?IpLf\n-  
discount on purchase 進貨折扣   ~Jf{4*>y  
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