[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。   -#agWqUM|T  
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acceptance 承兌   Rv=rO|&]  
account 賬戶   YQ _]Jv k  
accountant 會計員   @SX- =Nr  
accounting 會計   yZc_PC`  
accounting system 會計制度   #fQ}8UxU,  
accounts payable 應付賬款   58>C,+  
accounts receivable 應收賬款   +>*! 3x+sE  
accumulated profits 累積利益   uJ@C-/BD!M  
adjusting entry ?#123;整記錄   aFf(m-  
adjustment ?#123;整   <>?7veN92  
administration expense 管理費用   T-)lnrs^  
advances 預付   Xub<U>e;b  
advertising expense 廣告費   E,wOWs*  
agency 代理   d:&=|k
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agent 代理人   U5!~@XjG>  
agreement 契約   vDit&Lh{T  
allotments 分配數   tsf)+`vt  
allowance 津貼   Mep c t  
amalgamation 合併   {I^@BW-  
amortization 攤銷   2b89th  
amortized cost 應攤成本   s"-gnW  
annuities 年金   tmVGJ+gz  
applied cost 已分配成本   _i@4R<  
applied expense 已分配費用   K?$|Y-_D^M  
applied manufacturing expense 己分配製造費用   6(=>!+xpRr  
apportioned charge 攤派費用   5'%nLW7;O  
appreciation 漲價   mR3-+dB/  
article of association 公司章程   1n-+IR"  
assessment 課稅   H$44,8,m  
assets 資產   vp2s)W8W  
attorney fee 律師費   ve&"x Nz<  
audit 審計   H
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auditor 審計員   ~M Mv+d88  
average 平均數    Tk~Y  
average cost 平均成本   @{LD_>R  
bad debt 壞賬   <yg!D21Y  
balance 餘額   XN %tcaY  
balance sheet 資產負債表   6*r#m%|   
bank account 銀行賬戶   .d;|iwl  
bank balance 銀行結存   al@H
r* '  
bank charge 銀行手續費   dK d"2+fH  
bank deposit 銀行存款   ==] BrhZK  
bank discount 銀行貼現   1ww#]p`1  
bank draft 銀行匯票   ,C;%AS/  
bank loan 銀行借款   ~`Rb"Zn  
bank overdraft 銀行透支   4uy:sCm
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bankers acceptance 銀行承兌   45aFH}w:  
bankruptcy 破產   -.t/c }a#  
bearer 持票人   9kby-A4
 
beneficiary 受益人   Mv_-JE9#>o  
bequest 遺產   oUNuM%g9Dy  
bill 票據   <; P40jDL  
bill of exchange 匯票   4Gor*
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bill of lading 提單   ,9YgznQ  
bills discounted 貼現票據   MfG8=H2#|  
bills payable 應付票據   L{F[>^1Sb  
bills receivable 應收票據   pz0Q@n/X  
board of directors 董事會   OYLg-S  
bonds 債券   reI4!,x  
bonus 紅利   <1eD*sC?g  
book value 賬面價值   o~`KOe  
bookkeeper 簿記員   n"
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bookkeeping 簿記   wY xk[)&Y  
branch office general ledger 支店往來賬戶   Cc}3@Nf{/  
broker 經紀人   \PL0-.t,  
brought down 接前   tYUg%2G  
brought forward 接上頁   hq*"S-N  
budget 預算   mbZn[D_zi  
by-product 副產品    `;HZO8  
by-product sales 副產品銷售   a?1lj,"~R  
capital 股本   H84Zg/ ^  
capital income 資本收益   mPJ@hr%3  
capital outlay 資本支出   ##5e:<c&[  
capital stock 股本   e#!,/pE  
capital stock certificate 股票   vf0 fa46  
carried down 移後   Ev]oPCeA  
carried forward 移下頁   r
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cash 現金   7!PU}[ :  
cash account 現金賬戶   )Nt'Z*K*  
cash in bank 存銀行現金   9][A1+"  
cash on delivery 交貨收款   'BX U'  
cash on hand 庫存現金   F#KUu3;B  
cash payment 現金支付   vWVQ8S.  
cash purchase 現購   8;y\Ln?B  
cash sale 現沽   -58Sb"f  
cashier 出?#123;員   Vi<6i0  
cashiers check 本票   }DFZ9,g Q  
certificate of deposit 存款單折   h p KrP  
certificate of indebtedness 借據   &6&$vF65c  
certified check 保付支票   bZ[ay-f6oK  
certified public accountant 會計師   AB=Wj*fr  
charges 費用   QP7N#mh  
charge for remittances 匯水手續費   ]FEs
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charter 營業執照   "?S>}G\  
chartered accountant 會計師   &Pe[kCO]  
chattles 動產   #3}!Q0   
check 支票   -'rb+<v  
che stub 支票存根   [13NhF3.P  
closed account 己結清賬戶   OLE@35"v]  
closing 結算   /[+qw%>  
closing entries 結賬紀錄   3U4h>T@s|  
closing stock 期末存貨   (nAg ~i  
closing the book 結賬   oD3Q{e  
columnar journal 多欄日記賬   xp%LXxj  
combination 聯合   '#u=wyp  
commission 佣金   U-pBat.$'C  
commodity 商品   R47tg&k6[  
common stock 普通股   '<1Q;3Ho  
company 公司   f{+X0Oj  
compensation 賠償   p+}eP|N  
compound interest 複利   9E2OCLWrE  
consignee 承銷人   ZO&F15$P  
consignment 寄銷   <(_${zR  
consignor 寄銷人   seiE2F[  
consolidated balance sheet 合併資產負債表   8V@\$4@b!#  
consolidated profit and loss account 合併損益表   T854}RX[{  
consolidation 合併   |vY|jaV}  
construction cost 營建成本   ?
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construction revenue 營建收入   \4Z"s[8}  
contract 合同   17[vq!x6  
control account 統制賬戶   >K*TgG6!X  
copyright 版權   Y@MFH>*  
corporation 公司   4?Qc&e{5  
cost 成本   g-<[* nF  
cost accounting 成本會計   sfR0wEqI  
cost of labour 勞工成本   TlpQ9T  
cost of production 生產成本   bYwe/sR  
cost of manufacture 製造成本   x }i'2  
cost of sales 銷貨成本   e_dsBmTh  
cost price 成本價格   cdTG ] n  
credit 貸方   YJ{_%z|U  
credit note 收款通知單   \ mg  
creditor 債權人   j1K?QH=e#{  
crossed check 橫線支票   (``|5;T\  
current account 往來活期賬戶   O4T_p=Xc  
current asset 流動資產   #Ti5G"C  
current liability 流動負債   ~QU\kZ7Z  
current profit and loss 本期損益   Bi|-KS.9  
debit 借方   HiEQs|""'  
debt 債務   /JmWiBQIn  
debtor 債務人   [-2Tj)P C  
deed 契據   =po5Q6@i  
deferred assets 遞延資產   $O,IXA  
deferred liabilities 遞延負債   )w0K2&)A  
delivery 交貨   /OeOL3Y  
delivery expense 送貨費   @pV&{Vp  
delivery order 出貨單   k!{h]D0  
demand draft 即期匯票   $}.#0c8I  
demand note 即期票據   J-W8wCq`  
demurrage charge 延期費   Vm%0436wOY  
deposit 存款   M9/J!s  
deposit slip 存款單   %i @Jw  
depreciation 折舊   02q*z>:^  
direct cost 直接成本   yTh60U  
direct labour 直接人工   j]  
director 董事   `.YM bj#T  
discount 折扣   g&d tOjM  
discount on purchase 進貨折扣   8[d6 s  
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