[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。   =W &Mt  
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acceptance 承兌   X$;&Mdo.  
account 賬戶   kU+|QBA@  
accountant 會計員   0,nz*UDk  
accounting 會計   RC/45:hZZ  
accounting system 會計制度   ?!K6")SE  
accounts payable 應付賬款   n1JtY75#,/  
accounts receivable 應收賬款   TF%Xb>jy[  
accumulated profits 累積利益   [}YUi>NGA  
adjusting entry ?#123;整記錄   7o0zny3?  
adjustment ?#123;整   +J|H~`  
administration expense 管理費用   wk ^7/B  
advances 預付   %@Z;;5
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advertising expense 廣告費   jQ,Vs=*H  
agency 代理   zs~Tu  
agent 代理人   @AF<Xp{  
agreement 契約   "(3u)o9  
allotments 分配數   PJcfiRa'jQ  
allowance 津貼   NJ)Dw`|%|)  
amalgamation 合併   xZP*%yM  
amortization 攤銷   W&=OtN U!  
amortized cost 應攤成本   w`;HwK$ ,  
annuities 年金   4 sax  
applied cost 已分配成本   h~m,0nGO  
applied expense 已分配費用   :{
2~s  
applied manufacturing expense 己分配製造費用   o]~\u{o#.  
apportioned charge 攤派費用   y?&hA!x  
appreciation 漲價   00.x*v  
article of association 公司章程   ~W[I  
assessment 課稅   ICb!AsL  
assets 資產   m/1FVC@*  
attorney fee 律師費   G0{Z@CvO'  
audit 審計   `Bw] PO  
auditor 審計員   {$,\Qg  
average 平均數   {
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average cost 平均成本   +?Ii=*7n  
bad debt 壞賬   +U2lwd!j  
balance 餘額   VD~5]TQ  
balance sheet 資產負債表   H.m]Dm,z  
bank account 銀行賬戶   H; NV?CD  
bank balance 銀行結存   R7/S SuG6\  
bank charge 銀行手續費   ? Bpnnwx  
bank deposit 銀行存款   CtXbAcN2B  
bank discount 銀行貼現   w.-x2Zg},  
bank draft 銀行匯票   W48RZghmx  
bank loan 銀行借款   ,\s`T O  
bank overdraft 銀行透支   uYMn VE"  
bankers acceptance 銀行承兌   N#K)Z5J)b  
bankruptcy 破產   st;i
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bearer 持票人   BS*79heY  
beneficiary 受益人   393c |8M  
bequest 遺產   F#gA2VCm  
bill 票據   9h amxi  
bill of exchange 匯票   `*3A7y  
bill of lading 提單   B;r_[^  
bills discounted 貼現票據   v-tI`Qpb  
bills payable 應付票據   {+WBi(=W  
bills receivable 應收票據   -67Z!N  
board of directors 董事會   nbF<K?  
bonds 債券   :QGkYJ  
bonus 紅利   byxlC?q7  
book value 賬面價值   Hw o _;fV  
bookkeeper 簿記員   !fzS' pkk.  
bookkeeping 簿記   #4JMb#q0E  
branch office general ledger 支店往來賬戶   
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broker 經紀人   %):_  
brought down 接前   Jy)=TJ!y  
brought forward 接上頁   CefFUqo4  
budget 預算   |%C2 cx  
by-product 副產品   ENuL!H>;*  
by-product sales 副產品銷售   "[N2qJ}p  
capital 股本   Byc;r-Q5V  
capital income 資本收益   1'qXT{f/~  
capital outlay 資本支出   S=_u3 OH0  
capital stock 股本   <= o<lRU  
capital stock certificate 股票   s<zN`&t  
carried down 移後   ?6CLUu|7n  
carried forward 移下頁   pi?/]}:  
cash 現金   @3.Z>KONx  
cash account 現金賬戶   M-nRhso  
cash in bank 存銀行現金   9;+&}:IVS  
cash on delivery 交貨收款   /oT~CB..  
cash on hand 庫存現金   H?=W]<!W{y  
cash payment 現金支付   ZaYiby@Ci  
cash purchase 現購   ]lwf6'  
cash sale 現沽   c["1t1G  
cashier 出?#123;員   ',r` )9o  
cashiers check 本票   |dgiW"tUm  
certificate of deposit 存款單折   |M;Nq@bRv  
certificate of indebtedness 借據   p(n0(}eVC'  
certified check 保付支票   @P7'MiP]K  
certified public accountant 會計師   <D.E.^Y  
charges 費用   ^ 8}P_  
charge for remittances 匯水手續費   z}[u~P,  
charter 營業執照   K,g
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chartered accountant 會計師   8g0 #WV  
chattles 動產   nK;d\DO  
check 支票   !, BJO3&  
che stub 支票存根   U4"^NLAq  
closed account 己結清賬戶   $5i\D rs  
closing 結算   a51(ySC}<s  
closing entries 結賬紀錄   v WXo#  
closing stock 期末存貨   @rYZ0`E9  
closing the book 結賬   uOv <*Jld*  
columnar journal 多欄日記賬   4;6"I2;zfG  
combination 聯合   lwQ!sH[M  
commission 佣金   h>`[p
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commodity 商品   @&m [w'tn  
common stock 普通股   j\>&]0-Iq  
company 公司   LA6XTgcu  
compensation 賠償   4mDHAR%D  
compound interest 複利   [)I^v3]U  
consignee 承銷人   }ppApJT  
consignment 寄銷   B&_:20^y~  
consignor 寄銷人   PB^rniYh  
consolidated balance sheet 合併資產負債表   7KlL%\  
consolidated profit and loss account 合併損益表   k9 r49lb  
consolidation 合併    vc: kY  
construction cost 營建成本   8XH;<z<oJ  
construction revenue 營建收入   QT%`=b  
contract 合同   (d&" @  
control account 統制賬戶   x<l 5wh  
copyright 版權   'l/l]26rO4  
corporation 公司   X?haHM#]  
cost 成本   :$G^TD/n  
cost accounting 成本會計   gveGBi  
cost of labour 勞工成本   "Erphn  
cost of production 生產成本   K>'4^W5d,  
cost of manufacture 製造成本   %72# tY  
cost of sales 銷貨成本   =#2%[kGq  
cost price 成本價格   vu.ug$T  
credit 貸方   Kh3i.gm7g  
credit note 收款通知單   s>DFAu!  
creditor 債權人   ()|e xWW  
crossed check 橫線支票   ;rf{T[i  
current account 往來活期賬戶   4m\Cc_:jO  
current asset 流動資產  
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current liability 流動負債   .Yk}iHcW.  
current profit and loss 本期損益   ;ab[YMkH  
debit 借方   $D`Kz*/.  
debt 債務   yFAUD ro  
debtor 債務人   .B^tEBGVD  
deed 契據   Oyb9 ql^  
deferred assets 遞延資產   Idu'+O4  
deferred liabilities 遞延負債   "I=Lbh-`  
delivery 交貨   d*u3]&?x&f  
delivery expense 送貨費   IYe[IHny1  
delivery order 出貨單   S>5w=RK 
 
demand draft 即期匯票   @^0}wk  
demand note 即期票據   "'DPb%o  
demurrage charge 延期費   67/@J)z0%  
deposit 存款   t,Tq3zB  
deposit slip 存款單   -qSGa;PJ  
depreciation 折舊   g#P]72TQ  
direct cost 直接成本   |3k r*#  
direct labour 直接人工   VKPsg  
director 董事   ;-i)}<  
discount 折扣   <YCjo[(~  
discount on purchase 進貨折扣   bv7)[,i  
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