[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。   F97HFt6{  
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acceptance 承兌   Y00hc8<  
account 賬戶   i)1013b  
accountant 會計員   ]aZ3_<b  
accounting 會計   Zl\$9
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accounting system 會計制度   ?*/1J~<(@  
accounts payable 應付賬款   j /)A<j$  
accounts receivable 應收賬款   WJ&a9]&C  
accumulated profits 累積利益   6 JB*brO  
adjusting entry ?#123;整記錄   r.ib"W#4  
adjustment ?#123;整   C}=9m A  
administration expense 管理費用   c}G\F$  
advances 預付   &&>Tfzh  
advertising expense 廣告費   ]r(&hqdR  
agency 代理   >4G~01  
agent 代理人   9=}&evGm89  
agreement 契約   OnND(YiX  
allotments 分配數   K[^ BRn  
allowance 津貼   \LYNr
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amalgamation 合併   e6i m_ Tk  
amortization 攤銷   \Gm\sy  
amortized cost 應攤成本   'E)g )@^  
annuities 年金   ?3yrX_Qm{  
applied cost 已分配成本   ~vscATQ  
applied expense 已分配費用   M\D25=(  
applied manufacturing expense 己分配製造費用   F T$x#>  
apportioned charge 攤派費用   lcR1FbJ
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appreciation 漲價   z5g4+y,  
article of association 公司章程   DEQ7u`6  
assessment 課稅   =`OnFdI  
assets 資產   5_[we1$P  
attorney fee 律師費   5_+pgJL  
audit 審計   uwc@~=;  
auditor 審計員   |0nt u+  
average 平均數   mIW /x/I  
average cost 平均成本   ~F.kgX  
bad debt 壞賬    jAxrU  
balance 餘額   uhvn1"  
balance sheet 資產負債表   $g!iy'4n*  
bank account 銀行賬戶   `&jG8l
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bank balance 銀行結存   ]T;  
bank charge 銀行手續費   NRMEZ\*L  
bank deposit 銀行存款   :zQNnq:|  
bank discount 銀行貼現   t8f:?  
bank draft 銀行匯票   ^D?{[L
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bank loan 銀行借款   )
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bank overdraft 銀行透支   6){nu rDBG  
bankers acceptance 銀行承兌   6B!v;93U  
bankruptcy 破產   7_~_$I~g*  
bearer 持票人   Zq{TY)PI]  
beneficiary 受益人   4Cp)!Bq?/  
bequest 遺產   ziXI$B4-  
bill 票據   YM&i  
bill of exchange 匯票   <N8z<o4rku  
bill of lading 提單   #b@ sV$  
bills discounted 貼現票據   C#@-uo2  
bills payable 應付票據   [mFgo il  
bills receivable 應收票據   fbW<c`LH  
board of directors 董事會   2. f 8uq  
bonds 債券   8 |~M!<  
bonus 紅利   S r>5V  
book value 賬面價值   z,g\7F[  
bookkeeper 簿記員   4"s/T0C
 
bookkeeping 簿記   "%ZAL\x  
branch office general ledger 支店往來賬戶   ~Z}DN*S  
broker 經紀人   D77s3AyHK  
brought down 接前   Bejk^V~  
brought forward 接上頁   vu~7Z;y(<j  
budget 預算   g4Nl"s *~
 
by-product 副產品   B=HEi\55K  
by-product sales 副產品銷售   E&;; 2  
capital 股本   T'-kG
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capital income 資本收益   4ah5}9{g  
capital outlay 資本支出   <_yy0G  
capital stock 股本   scPvuHzl  
capital stock certificate 股票   >"[Nmx0;w  
carried down 移後   7X8n|NZRH7  
carried forward 移下頁   h*V~.H  
cash 現金   &#;lmYyaui  
cash account 現金賬戶   x$) E^|A+  
cash in bank 存銀行現金   J~}i}|YC>  
cash on delivery 交貨收款   $pajE^d4V  
cash on hand 庫存現金   p7Z/%~0v:  
cash payment 現金支付   co*XW  
cash purchase 現購   KeWIC,kq  
cash sale 現沽   f@ .s(i=z  
cashier 出?#123;員   i2!0bY  
cashiers check 本票   2XrYm"6w  
certificate of deposit 存款單折   A\v]ZN4  
certificate of indebtedness 借據   p:xVi0  
certified check 保付支票   nTHCb>,vM  
certified public accountant 會計師   {-51rAyi  
charges 費用   Go !{T  
charge for remittances 匯水手續費   |u.3Tp|3W  
charter 營業執照   >g,i"Kg  
chartered accountant 會計師   ~b})=7n.  
chattles 動產   r#w.yg4EX  
check 支票   8aI^vP"7`=  
che stub 支票存根   %t%D|cf  
closed account 己結清賬戶   O+=C8  
closing 結算   #0c;2 }D  
closing entries 結賬紀錄   ZL'krV  
closing stock 期末存貨   G"U^]$(+K  
closing the book 結賬   eV\VR !!i  
columnar journal 多欄日記賬   R_Uy.0=4  
combination 聯合   Jm-bE 8b  
commission 佣金   Hu"TEhW(2  
commodity 商品   C /w]B[H  
common stock 普通股   SA{5A 1  
company 公司   3ZhuC".c  
compensation 賠償   < X ([VZ  
compound interest 複利   }r|$\ms  
consignee 承銷人   vA*Q}]Ov  
consignment 寄銷   .QB)Y* z  
consignor 寄銷人   T]2=  
consolidated balance sheet 合併資產負債表   %(>,eee_  
consolidated profit and loss account 合併損益表   v8>bR|n5  
consolidation 合併   MGsY3~!K  
construction cost 營建成本   =gHUY&sPu8  
construction revenue 營建收入   la>H&  
contract 合同   0lS=-am  
control account 統制賬戶   40
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copyright 版權   ~c@@m\C"b  
corporation 公司   )F4BVPI  
cost 成本   dg4q+  
cost accounting 成本會計   1B~[L 5p9  
cost of labour 勞工成本   0HD
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cost of production 生產成本   =}2k+v-B  
cost of manufacture 製造成本   4oN*J +"=+  
cost of sales 銷貨成本   %wN*Hu~E
  
cost price 成本價格   R+tQvxp#  
credit 貸方   TnJNs  
credit note 收款通知單   0+Q;a  
creditor 債權人   u|75r%p>  
crossed check 橫線支票   i)7B :uA  
current account 往來活期賬戶   (PSL[P  
current asset 流動資產   !wH'dsriD  
current liability 流動負債   HH|N~pBJB  
current profit and loss 本期損益   +Os9}uKf  
debit 借方   &[_D'jm+S0  
debt 債務   _J>!K'Dz  
debtor 債務人   W('V2Z-q  
deed 契據   "]
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deferred assets 遞延資產   7myYs7N8[  
deferred liabilities 遞延負債   5QZ}KNJ|t~  
delivery 交貨   FA1h!Vit  
delivery expense 送貨費   "-g5$v$de  
delivery order 出貨單   HEF\TH9  
demand draft 即期匯票   g:Ry.=F7W  
demand note 即期票據   /]9(InM9/  
demurrage charge 延期費   G|qsJ  
deposit 存款   jz,Gj}3;  
deposit slip 存款單   Pp`[E/ qj4  
depreciation 折舊   w Ly:S.r  
direct cost 直接成本   YB376/  
direct labour 直接人工   *z)+'D*+  
director 董事   WMnxN34  
discount 折扣   lCGEd  3  
discount on purchase 進貨折扣   6yd?xeD  
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