[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。   &-4 ?!  
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acceptance 承兌    XNlhu^jh  
account 賬戶   N5KEa]k1nw  
accountant 會計員   J[r^T&o  
accounting 會計   ?`aTu:1#Z  
accounting system 會計制度   "*bk{)dz}  
accounts payable 應付賬款   -ek1$y9)  
accounts receivable 應收賬款    ob]dZ  
accumulated profits 累積利益   iD`k"\>9  
adjusting entry ?#123;整記錄   B.6`cM^  
adjustment ?#123;整   0\wiam-  
administration expense 管理費用   '=@r7g.2  
advances 預付   /n8psj  
advertising expense 廣告費   e/@29  
agency 代理   <tW:LU(!  
agent 代理人   "Y(^F bs  
agreement 契約   Rn;VP:HM  
allotments 分配數   RpAiU  
allowance 津貼   kXEtuO5FUM  
amalgamation 合併   J&_3VKrN  
amortization 攤銷   :ol6%Z's  
amortized cost 應攤成本   _k|g@"  
annuities 年金   VWD.J  
applied cost 已分配成本   FT4l$g7"  
applied expense 已分配費用   ArL-rJ{}  
applied manufacturing expense 己分配製造費用   x5PP
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apportioned charge 攤派費用   eQ\jZ0s;p  
appreciation 漲價   [ t$AavU.  
article of association 公司章程   sbA2W~:  
assessment 課稅   gWi{\x8dt  
assets 資產   1
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attorney fee 律師費   ssT@<Tk^4  
audit 審計   '+6<U[ L  
auditor 審計員   u{P~zyx  
average 平均數   Ju4.@  
average cost 平均成本   6+)x7g1PL  
bad debt 壞賬   X\mz+al>[  
balance 餘額   AI~9m-,mE  
balance sheet 資產負債表   B5 & YL  
bank account 銀行賬戶   NhCAv+  
bank balance 銀行結存   zU b8NOi  
bank charge 銀行手續費   j9>TTgy@  
bank deposit 銀行存款   5 pmQp}}R  
bank discount 銀行貼現   ;.AV;C"  
bank draft 銀行匯票   vs\|rLa  
bank loan 銀行借款   Fn> <q:  
bank overdraft 銀行透支   .8x@IWJD
 
bankers acceptance 銀行承兌   Tm\OYYyk  
bankruptcy 破產   gZ*hkKN6  
bearer 持票人   4]IKh,jT  
beneficiary 受益人   >"b[r  
bequest 遺產   3u4:l  
bill 票據    ^ `je
 
bill of exchange 匯票   +nzTxpcP@K  
bill of lading 提單   jNIUsM8e  
bills discounted 貼現票據   WDvV LU`  
bills payable 應付票據   ~hzEKvs  
bills receivable 應收票據   pk W5D  
board of directors 董事會   &\c5!xQ9*  
bonds 債券   d "B5==0I  
bonus 紅利   s_v}=C^  
book value 賬面價值   fQ1 0O(`g,  
bookkeeper 簿記員   x* J|i4  
bookkeeping 簿記   9':/Sab:7v  
branch office general ledger 支店往來賬戶   d9| T
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broker 經紀人   G\):2Qz!|  
brought down 接前   V>r j$Nc]  
brought forward 接上頁   -aT=f9u  
budget 預算   W}?s^  
by-product 副產品   6$DG.p
 
by-product sales 副產品銷售   aTX]+tBoe  
capital 股本   GeVc\$K-  
capital income 資本收益   -?Ejbko  
capital outlay 資本支出   5c)<'EP  
capital stock 股本   g*28L[Q~  
capital stock certificate 股票   BPqwDjW  
carried down 移後   O FQ{9  
carried forward 移下頁   (<n>EF#  
cash 現金   1P \up  
cash account 現金賬戶   (]}XLMi,|!  
cash in bank 存銀行現金   (c<f<D|  
cash on delivery 交貨收款   L/5z!  
cash on hand 庫存現金   ZRUh/<\[  
cash payment 現金支付   wC
C-Y kA  
cash purchase 現購   l=,.iv=W  
cash sale 現沽   dw3'T4TC?  
cashier 出?#123;員   UFos E|r:  
cashiers check 本票   Ae.]F)w_\  
certificate of deposit 存款單折   ?f9$OLEB  
certificate of indebtedness 借據   uFWvtL?;_  
certified check 保付支票   C_C$5[~-:  
certified public accountant 會計師   F-$Kv-f  
charges 費用   _m" ^lo  
charge for remittances 匯水手續費   Na-q%ru  
charter 營業執照   "AV1..mu  
chartered accountant 會計師   coSTZ&0  
chattles 動產   -GK'V  
check 支票   B JU*`Tx  
che stub 支票存根   I51M}b,[d  
closed account 己結清賬戶   ??q!jm-m  
closing 結算   #.~.UHt  
closing entries 結賬紀錄   ^971<B(v  
closing stock 期末存貨   :C >
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closing the book 結賬   3b ,=   
columnar journal 多欄日記賬   K7+^Yv\YQx  
combination 聯合   .\)--
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commission 佣金   MwN1]d|6  
commodity 商品   )ynA:LXx  
common stock 普通股   #%;<FFu\  
company 公司   0@:Y>qVa  
compensation 賠償   {7/A  
compound interest 複利   Z"
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consignee 承銷人   @ca#U-:g  
consignment 寄銷   tnA_!$Y a  
consignor 寄銷人   {jrZ?e-q  
consolidated balance sheet 合併資產負債表   Wn2Ny jX  
consolidated profit and loss account 合併損益表   q#.rYzl0  
consolidation 合併   ,>:XE@xcp  
construction cost 營建成本   <XU8a:w'T  
construction revenue 營建收入   U.d'a~pH  
contract 合同   4V!1/w  
control account 統制賬戶   {K<~ vj;  
copyright 版權   aB/{ %%o  
corporation 公司   $:xF)E  
cost 成本   AECxd[k$9  
cost accounting 成本會計   yp( ?1  
cost of labour 勞工成本   /QV [N  
cost of production 生產成本   ~+7ad$   
cost of manufacture 製造成本   bCH*8,Bmh  
cost of sales 銷貨成本   cr2{sGn|  
cost price 成本價格   S(@*3]!q  
credit 貸方   v$qpcu#o  
credit note 收款通知單   Z $ p^v *y  
creditor 債權人   de*,MkZN  
crossed check 橫線支票   2nG{>,#C:O  
current account 往來活期賬戶   v=dKcruR:  
current asset 流動資產   50}.Xm@,BO  
current liability 流動負債   \=HfO?$ Ro  
current profit and loss 本期損益   e);bF>.~  
debit 借方   6GvhEulYR  
debt 債務   ;5,`Jpca  
debtor 債務人   MoC*tImWR  
deed 契據   ?6_"nT*}  
deferred assets 遞延資產   CnM+HN30o  
deferred liabilities 遞延負債   WO.}DUfG+  
delivery 交貨   GGFar\ EzW  
delivery expense 送貨費   :Vu7,o  
delivery order 出貨單   o06A
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demand draft 即期匯票   xCDA1y;j  
demand note 即期票據   ~YR <SV\{  
demurrage charge 延期費   BH.:_Qrbh[  
deposit 存款   
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deposit slip 存款單   P wt ?9I  
depreciation 折舊   1]a*Oer}  
direct cost 直接成本   xfbK eS8  
direct labour 直接人工   U*`  
director 董事   ~v{C6)  
discount 折扣   | SSfG~r  
discount on purchase 進貨折扣   CuV=C Ay>  
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