[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。   (Ms0pm-#t  
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acceptance 承兌   Eb'M< ZY  
account 賬戶   [$]-W$j+  
accountant 會計員   D3O)Tj@:}(  
accounting 會計   {iQ4jJ`n  
accounting system 會計制度   =OrVaZ0  
accounts payable 應付賬款   cI6Td*vM  
accounts receivable 應收賬款   ZKS]BbMZa  
accumulated profits 累積利益   <\d`}A:&  
adjusting entry ?#123;整記錄   Ix@nRc'  
adjustment ?#123;整   A)#Fyde  
administration expense 管理費用   &?j\=%  
advances 預付   N7q6pBA"E  
advertising expense 廣告費   1Fsa}UK  
agency 代理   x=W5e ^0?  
agent 代理人   '^Q$:P{G?  
agreement 契約   e=
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allotments 分配數   )|]*"yf:E  
allowance 津貼   dM -<aq  
amalgamation 合併   ;wHyX)&X$  
amortization 攤銷   a!j{A?7Kw.  
amortized cost 應攤成本   *mw *z|-^V  
annuities 年金   %4wHiCOg  
applied cost 已分配成本   T0o0_R  
applied expense 已分配費用   <pFbm  
applied manufacturing expense 己分配製造費用   ws;| fY  
apportioned charge 攤派費用   7?y([i \y  
appreciation 漲價   =QwT)KRB%  
article of association 公司章程   /.UISArH  
assessment 課稅   &jr
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assets 資產   :@M
l-ZE  
attorney fee 律師費   qnU`Q{  
audit 審計   x45F-w{  
auditor 審計員   GG4FS  
average 平均數   kb\\F:w(W  
average cost 平均成本   a 4?c~bs  
bad debt 壞賬   eV9,G8  
balance 餘額   R,l*@3Q  
balance sheet 資產負債表   S""F58H n  
bank account 銀行賬戶   'kJyE9*xU.  
bank balance 銀行結存   R$2\Xl@qQF  
bank charge 銀行手續費   y=}o|/5"
 
bank deposit 銀行存款   8%Ak  
bank discount 銀行貼現   A*kN I  
bank draft 銀行匯票   %YG[?"P'  
bank loan 銀行借款   ,y)V5 c1  
bank overdraft 銀行透支   <. V*]g/;  
bankers acceptance 銀行承兌   [KEw5-=i@  
bankruptcy 破產   BWkT Qd<t  
bearer 持票人   &<(&u`S  
beneficiary 受益人   BtF7P}:MGf  
bequest 遺產   P(p|NRD@1  
bill 票據   ^ b{~]I  
bill of exchange 匯票   Rz<'&Z>;  
bill of lading 提單   2FM}"g<8  
bills discounted 貼現票據   ZQsVSz( 1  
bills payable 應付票據   0J .]`kR  
bills receivable 應收票據   ?{1& J9H  
board of directors 董事會   EiPOY'  
bonds 債券   .aC/ g?U  
bonus 紅利   Hr(%y&0  
book value 賬面價值   Upc_"mkI.  
bookkeeper 簿記員   <,t6A?YoMP  
bookkeeping 簿記   ,/eAns`ZU  
branch office general ledger 支店往來賬戶   G[zVGqk  
broker 經紀人   FY,)iZ}Pq  
brought down 接前   wYd{X 8
$  
brought forward 接上頁   ^5R2~  
budget 預算   Y";KWA}b  
by-product 副產品   xE6hE'rh.O  
by-product sales 副產品銷售   \ Ju7.3.  
capital 股本   @,q<CF@Y  
capital income 資本收益   4=l$wg~;  
capital outlay 資本支出   lG`%4}1  
capital stock 股本   
nz/cs n  
capital stock certificate 股票   ]&"01M~+K  
carried down 移後   C|S~>4`  
carried forward 移下頁   !)EYM&:Y  
cash 現金   b%xG^jUXsX  
cash account 現金賬戶   o}Q3mCB  
cash in bank 存銀行現金   p|w0 i[hc  
cash on delivery 交貨收款   V?n=yg  
cash on hand 庫存現金   ($,qxPOn  
cash payment 現金支付   R-Gg= l5  
cash purchase 現購   YN7JJJ/~T  
cash sale 現沽   ]9}^}U1."  
cashier 出?#123;員   Eo0/cln|  
cashiers check 本票   4V'HPD>=V  
certificate of deposit 存款單折   =A_fL{ SM  
certificate of indebtedness 借據   ;IR.6k$;  
certified check 保付支票   ZtX CPA!  
certified public accountant 會計師   G54`{V4&s  
charges 費用   a-NicjV#  
charge for remittances 匯水手續費   6P0 2=  
charter 營業執照   ,Y7QmbX^  
chartered accountant 會計師   -7VQ{nC  
chattles 動產   5p~hUP]tT  
check 支票   R|]n;*y  
che stub 支票存根   ]3
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closed account 己結清賬戶   #l!nBY~  
closing 結算   9D7i>e%,;-  
closing entries 結賬紀錄   gCx#& aXS  
closing stock 期末存貨   yKC1h`2  
closing the book 結賬   vywpX^KPv  
columnar journal 多欄日記賬   di37  
combination 聯合   E^m;Ab=  
commission 佣金   _>4)q=  
commodity 商品   b[~
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common stock 普通股   =OFx4#6a  
company 公司   %m-U:H.Vp  
compensation 賠償   ">vi=Tr  
compound interest 複利   /Edq[5Ah  
consignee 承銷人   =G`g-E2  
consignment 寄銷   (btmg<WT"  
consignor 寄銷人   rbrh;\<jM  
consolidated balance sheet 合併資產負債表   zxeT{AFPr?  
consolidated profit and loss account 合併損益表   7\yh<?`V8  
consolidation 合併   !i\ gCLg2_  
construction cost 營建成本   VPb8dv(a3  
construction revenue 營建收入   TrBW0Bn>p  
contract 合同   ZWQ/BgKB  
control account 統制賬戶   =X7_!vSv  
copyright 版權   4B)%I`  
corporation 公司   dj{~!}  
cost 成本   #gXxBM  
cost accounting 成本會計   \t)`Cp6,[b  
cost of labour 勞工成本   -s]@8VJA"  
cost of production 生產成本   R$;TX^r'o&  
cost of manufacture 製造成本   \jx3Fs:Q  
cost of sales 銷貨成本   #@F.wV0  
cost price 成本價格    ^%!#Q].  
credit 貸方   KtHkLYOCG  
credit note 收款通知單   w8a49Fv  
creditor 債權人   Z{1B:aW  
crossed check 橫線支票   <6X*k{  
current account 往來活期賬戶   /y(0GP4A  
current asset 流動資產   tTWEhHQ`  
current liability 流動負債   my#\(E+  
current profit and loss 本期損益   c:""&>Z  
debit 借方   oXUb_/  
debt 債務   K|I<kA~!H  
debtor 債務人   6"R'z#{OF  
deed 契據   a4pewg'  
deferred assets 遞延資產   M~~)tJYsu  
deferred liabilities 遞延負債   ',/2J0_  
delivery 交貨   W||&Xb  
delivery expense 送貨費   :aH5=@[!y  
delivery order 出貨單   8[D"  
demand draft 即期匯票   O&,8X-Ix  
demand note 即期票據   PbsxjP  
demurrage charge 延期費   %`YR+J/V  
deposit 存款   73Hm:"Eqd  
deposit slip 存款單   h}kJ,n  
depreciation 折舊   m"QDc[^Ge  
direct cost 直接成本   ?:G 3U\M  
direct labour 直接人工   (e0(GOqf4  
director 董事   6[SIDOp*^  
discount 折扣   +}PN+:yV  
discount on purchase 進貨折扣   <_#2+7Qs  
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