[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。   pRfKlTU\  
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acceptance 承兌   7UBW3{d/u5  
account 賬戶   l4kqz.Z-g  
accountant 會計員   U$D:
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accounting 會計   og$dv 23  
accounting system 會計制度   uhq6dhhR  
accounts payable 應付賬款   A#$l;M.3R  
accounts receivable 應收賬款   QY+{ OCB  
accumulated profits 累積利益   q!&:y7O8  
adjusting entry ?#123;整記錄   gB#!g@  
adjustment ?#123;整   G,A?yM'Vw  
administration expense 管理費用   e[k\VYj[  
advances 預付   .NdsKhg b  
advertising expense 廣告費   O#tmB?n*  
agency 代理   Rq15AR  
agent 代理人   ~a=]w#-KD  
agreement 契約   bIT[\Q  
allotments 分配數   `LFT"qnp  
allowance 津貼  
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amalgamation 合併  
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amortization 攤銷  
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amortized cost 應攤成本   v2|zIZ  
annuities 年金   xD7Y"%Pbx  
applied cost 已分配成本   {(-TWh7V  
applied expense 已分配費用   S%p,.0_  
applied manufacturing expense 己分配製造費用   r(]Gd`]  
apportioned charge 攤派費用   |x.[*'X@  
appreciation 漲價   ~i-n_7+  
article of association 公司章程   <mLU-'c@  
assessment 課稅   "% \y$  
assets 資產   j; /@A lZl  
attorney fee 律師費   QdZHIgh`i  
audit 審計   MXVCu"g%  
auditor 審計員   (N}\Wft%  
average 平均數   }`whg8 fZ  
average cost 平均成本   :^7 _E&  
bad debt 壞賬   ]$K5
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balance 餘額   Jv2V@6a(  
balance sheet 資產負債表   bA Y>o
 
bank account 銀行賬戶   *[nS
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bank balance 銀行結存   :@~3wD[y  
bank charge 銀行手續費   Pw|/PfG  
bank deposit 銀行存款   ),;h  
bank discount 銀行貼現   ;X Y#Jl>tg  
bank draft 銀行匯票   oz'jt} ?  
bank loan 銀行借款   cCtd\/ \  
bank overdraft 銀行透支   IxG0TJ_  
bankers acceptance 銀行承兌   f$nZogaQ  
bankruptcy 破產   1g!%ej jd  
bearer 持票人   :)_P7k`>e/  
beneficiary 受益人   b4^a zY  
bequest 遺產   a;7gy419<p  
bill 票據   =Oh/4TbW[  
bill of exchange 匯票   0/+TQD!L  
bill of lading 提單   ng2yZ @$  
bills discounted 貼現票據   K y7-6$  
bills payable 應付票據   #"-w;T%b  
bills receivable 應收票據   .dBW{|gN  
board of directors 董事會   x s  >Y  
bonds 債券   bir tA{q  
bonus 紅利   (j}Wt8  
book value 賬面價值   K0^+2lx  
bookkeeper 簿記員   AK;G_L  
bookkeeping 簿記   4p u>f.  
branch office general ledger 支店往來賬戶   9hwn,=Vh)  
broker 經紀人   h1_KZ[X  
brought down 接前   wCr+/"t  
brought forward 接上頁   fwyz|>H_Y(  
budget 預算   C"}]P W  
by-product 副產品   Xo4K!U>TzZ  
by-product sales 副產品銷售   )vur$RX  
capital 股本   ET]`  
capital income 資本收益   p)Q='  
capital outlay 資本支出   ]\R%@FCYc  
capital stock 股本   Q5v_^O<!  
capital stock certificate 股票   hzk]kM/OC  
carried down 移後   -/qu."9(B  
carried forward 移下頁   gJn_8\,C>Q  
cash 現金   ^nL_*+V`f  
cash account 現金賬戶   W^nG\"T^  
cash in bank 存銀行現金   !U+XIr  
cash on delivery 交貨收款   5E|/ n(  
cash on hand 庫存現金   QXT*O  
cash payment 現金支付   EEp,Z`  
cash purchase 現購   a U*cw
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cash sale 現沽    F_%&,"$  
cashier 出?#123;員   ?<$DQ%bf  
cashiers check 本票   k!,&L$sG  
certificate of deposit 存款單折   t5za$kW'&  
certificate of indebtedness 借據   B8G1 #V_jK  
certified check 保付支票   &@ D,|kHk  
certified public accountant 會計師   ;,]Wtmu)7  
charges 費用   \xaK?_hv  
charge for remittances 匯水手續費    t"'aQr  
charter 營業執照   F0FF:><  
chartered accountant 會計師   |4FvPR[  
chattles 動產   #PRkqg+|  
check 支票   ?\Jl] {i2  
che stub 支票存根    bR5+({yH  
closed account 己結清賬戶   Vz&!N/0i  
closing 結算   q>ps99[=  
closing entries 結賬紀錄   nz]+G2h  
closing stock 期末存貨   -z4
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closing the book 結賬   /v:+ vh*mS  
columnar journal 多欄日記賬   -d 6B;I<'  
combination 聯合   &P{[22dQ  
commission 佣金   ;/Dp  
commodity 商品   D@>^_cTO24  
common stock 普通股   RoWGQney  
company 公司   "h}miVArS  
compensation 賠償   Nu'T0LPNq(  
compound interest 複利   ON=6w_  
consignee 承銷人   H6XlS
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consignment 寄銷   qMe$Qr8  
consignor 寄銷人   e'zG=  
consolidated balance sheet 合併資產負債表   x, ^
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consolidated profit and loss account 合併損益表   !8O*)=RA  
consolidation 合併   jsG e
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construction cost 營建成本   4`7:gfrO,  
construction revenue 營建收入   V}kZowWD  
contract 合同   x-/`c  
control account 統制賬戶   R"=pAO.4l  
copyright 版權   _ZfJfd~  
corporation 公司   >h7qI-  
cost 成本   RscU=oaKi  
cost accounting 成本會計   =)3tVH&  
cost of labour 勞工成本   58Fan*fO  
cost of production 生產成本   +mN]VO*y  
cost of manufacture 製造成本   #yv_Eb02  
cost of sales 銷貨成本   Vn6g(:\w  
cost price 成本價格   +idj,J|  
credit 貸方   qffXm`k  
credit note 收款通知單   n LZ  
creditor 債權人   vo[Zuv?<h  
crossed check 橫線支票   (P[:g  
current account 往來活期賬戶   4cni_m]  
current asset 流動資產   (JHL0Z/  
current liability 流動負債   w"O^CR)  
current profit and loss 本期損益   >c>f6  
debit 借方   r-+.Ax4L"  
debt 債務   +tNu8M@xFo  
debtor 債務人   ;_GS<[A3  
deed 契據   .R` {.~_{!  
deferred assets 遞延資產   uFIr.U$V  
deferred liabilities 遞延負債   7W6tz\Y  
delivery 交貨   ! K#Q[Ee  
delivery expense 送貨費   DKu4e  
delivery order 出貨單   MkG3TODfHB  
demand draft 即期匯票   CCOd4  
demand note 即期票據   JZP>`c21y]  
demurrage charge 延期費   Ms.1RCup  
deposit 存款   Q&;dXE h  
deposit slip 存款單   QcGyuS.B  
depreciation 折舊   jX79N m|  
direct cost 直接成本   aCe<*;b@  
direct labour 直接人工   y8uB>z+#+;  
director 董事   |"vUC/R2&  
discount 折扣   R g7 O  
discount on purchase 進貨折扣   C&b^TLe  
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