[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。   _GK^7}u  
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acceptance 承兌   35Nwx<  
account 賬戶   5gW`;Cdbyc  
accountant 會計員   i7 `dY{p7  
accounting 會計   UC^&& 2maI  
accounting system 會計制度   %JDG aG'  
accounts payable 應付賬款   \Q{@AC<?i  
accounts receivable 應收賬款   *w4jET>  
accumulated profits 累積利益   (r`+q[  
adjusting entry ?#123;整記錄   a&)0_i:r  
adjustment ?#123;整   B{!)GZ(}  
administration expense 管理費用   AY:3o3M  
advances 預付   "xZ]i)  
advertising expense 廣告費   { yU1db^  
agency 代理   (,Yb]/O*  
agent 代理人   8):I< }s#  
agreement 契約   :N^1T6v  
allotments 分配數   t$r^'
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allowance 津貼   T^NY|Y/  
amalgamation 合併   -h*Yd)  
amortization 攤銷   N+l~r]: &  
amortized cost 應攤成本   l?(nkg["nY  
annuities 年金   dv-yZRU:  
applied cost 已分配成本   wNDLN`,^H  
applied expense 已分配費用   j11\t  
applied manufacturing expense 己分配製造費用   BDxrSq,H  
apportioned charge 攤派費用   +] B  
appreciation 漲價  
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article of association 公司章程   dra'1E  
assessment 課稅   sl|s#+Z  
assets 資產   %@$h?HP  
attorney fee 律師費   sF]v$kq  
audit 審計   _)2.#L  
auditor 審計員   7Upm   
average 平均數  
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average cost 平均成本   <1&kCfE
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bad debt 壞賬   hxx,E >k  
balance 餘額   >j oGGT  
balance sheet 資產負債表   a*CP1@O  
bank account 銀行賬戶   9:A>a3KOH  
bank balance 銀行結存   ?+GbPG~  
bank charge 銀行手續費   m(nlu  
bank deposit 銀行存款   >OE.6)'Rm  
bank discount 銀行貼現   "$+naY{w  
bank draft 銀行匯票   64s+ 0}  
bank loan 銀行借款   COFs?L.`  
bank overdraft 銀行透支   p*!@z|F>U  
bankers acceptance 銀行承兌   %9[GP7?  
bankruptcy 破產   0{v?  
bearer 持票人   FR0
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beneficiary 受益人   y4
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bequest 遺產   ,Ng3!2&$e  
bill 票據   v6oPAqj,r  
bill of exchange 匯票   J><O 51  
bill of lading 提單   0ang~_  
bills discounted 貼現票據   cZ|D!1%  
bills payable 應付票據   J=*y>Zt-b  
bills receivable 應收票據   )]J I Q"rR  
board of directors 董事會   /`\-.S9  
bonds 債券   Sn.I ]:l  
bonus 紅利   \qQ5x  
book value 賬面價值   kR^7Z7+#*  
bookkeeper 簿記員   _|DP  
bookkeeping 簿記   ro@Zbm;P  
branch office general ledger 支店往來賬戶   <Xp F  
broker 經紀人   I.R3?+tZ  
brought down 接前   (J.(Fl>^  
brought forward 接上頁   j6Jz  
budget 預算   rZu_"bcJ  
by-product 副產品   FvG9PPd  
by-product sales 副產品銷售   -c<<A.X  
capital 股本   MP[v 9m@  
capital income 資本收益   Ms1G&NYP  
capital outlay 資本支出   BGOI$,  
capital stock 股本   @[=*w`1  
capital stock certificate 股票   v7
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carried down 移後   $@x3<}X;  
carried forward 移下頁   2@08V|  
cash 現金   J}j
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cash account 現金賬戶   Z<jRZH*L  
cash in bank 存銀行現金   ;zs*Zd7h M  
cash on delivery 交貨收款   P(
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cash on hand 庫存現金   gK(
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cash payment 現金支付   lUUq|Qr  
cash purchase 現購   6i.'S5.  
cash sale 現沽   UgJlXB|a%2  
cashier 出?#123;員   kjNA~{  
cashiers check 本票   :m#vvH  
certificate of deposit 存款單折   QIi*'21a+  
certificate of indebtedness 借據   ~pzaX8!  
certified check 保付支票   ,EZ&n[%Ko  
certified public accountant 會計師   7S] h:q%%  
charges 費用   rO]C`bg  
charge for remittances 匯水手續費   yl 
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charter 營業執照   KG>.7xVWV7  
chartered accountant 會計師   6sP;O,UX  
chattles 動產   &=HM}h  
check 支票   15yIPv+5  
che stub 支票存根   ?b
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closed account 己結清賬戶   zNE!m: s  
closing 結算   V2g$"W?3  
closing entries 結賬紀錄   Vaha--QB  
closing stock 期末存貨   ~% #?;hJ  
closing the book 結賬   H5&>Eny  
columnar journal 多欄日記賬   T{uktIO/  
combination 聯合   E*(Q'p9C  
commission 佣金   I.KYWs  
commodity 商品   "VT5WFj  
common stock 普通股   '')G6-c/  
company 公司   z7<^aS  
compensation 賠償   @b>]q$)(}  
compound interest 複利   g!~j Wn?A  
consignee 承銷人   ="A[*:hC"  
consignment 寄銷   ]G1j\wnF  
consignor 寄銷人   ~B=\![  
consolidated balance sheet 合併資產負債表   MO _9Yi  
consolidated profit and loss account 合併損益表   AP@ xZ%;K  
consolidation 合併   +ixDB0"\  
construction cost 營建成本   \&TTe8  
construction revenue 營建收入    fx;5j;  
contract 合同   nn=JM7e\9  
control account 統制賬戶   +u T=Wb \  
copyright 版權   Gi<f/xQk>  
corporation 公司   ?5(L.XFm  
cost 成本   M2s   
cost accounting 成本會計   s &.Z;X
 
cost of labour 勞工成本   ADR`j;2  
cost of production 生產成本   W2<X 5'  
cost of manufacture 製造成本   0(i`~g5  
cost of sales 銷貨成本   2f:'~ P56  
cost price 成本價格   A%GJ|h,i  
credit 貸方   UoLO#C0i  
credit note 收款通知單   EXBfzK)a  
creditor 債權人   {xH \!!"T  
crossed check 橫線支票   +\W"n_PPy  
current account 往來活期賬戶   ]-}a{z  
current asset 流動資產   JQtH},Tr  
current liability 流動負債   Y4{`?UM&h  
current profit and loss 本期損益   {'b8;x8h  
debit 借方   yr=r?h}  
debt 債務   *,Re&N8  
debtor 債務人   H!Od.$ZIX  
deed 契據   NNf
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deferred assets 遞延資產   Z ZiS$&NK8  
deferred liabilities 遞延負債   z N t7DK  
delivery 交貨   q6ikJ8E8b  
delivery expense 送貨費   l,X;<&-[  
delivery order 出貨單   r]E$uq bR  
demand draft 即期匯票   fg1y@Dj/&  
demand note 即期票據  
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demurrage charge 延期費   9:Y:Vx
  
deposit 存款   ex|kD*=  
deposit slip 存款單   !;xE7w  
depreciation 折舊   pP r<8tm[  
direct cost 直接成本   ko:I.6-K  
direct labour 直接人工   */\.-L{h  
director 董事   aQG#bh [  
discount 折扣   -m@s 9k  
discount on purchase 進貨折扣   ew"Fr1UGYZ  
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