[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。   &[PA?#I`  
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acceptance 承兌   = ~*Vfx  
account 賬戶    ,HNk<W  
accountant 會計員   MQ' =qR  
accounting 會計   S,Qa\\~z  
accounting system 會計制度   OSJj^Y)W|  
accounts payable 應付賬款   ,x3<a}J  
accounts receivable 應收賬款   %82:?fq  
accumulated profits 累積利益   RO[X#c  
adjusting entry ?#123;整記錄   G ,`]2'(@  
adjustment ?#123;整   C(xsMO'k,,  
administration expense 管理費用   3Zpq#  
advances 預付   #rz!d/)Q  
advertising expense 廣告費   \^'-=8<*>  
agency 代理   8|!"CQJ|H  
agent 代理人   :"i2`y;u  
agreement 契約   F+D e"^As  
allotments 分配數   s,|v,,<+  
allowance 津貼   eG dFupfz  
amalgamation 合併   ^%U`|GBZp  
amortization 攤銷   t p\d:4~R  
amortized cost 應攤成本   X7?14W  
annuities 年金   x97L>>|  
applied cost 已分配成本   'OU3-K  
applied expense 已分配費用   fQw=z$  
applied manufacturing expense 己分配製造費用   ^>fr+3a"P  
apportioned charge 攤派費用   &pv*TL8  
appreciation 漲價   6OtNWbB  
article of association 公司章程   je>mAQKi\  
assessment 課稅   w`/~y   
assets 資產   R3#| *)q  
attorney fee 律師費   {yxLL-5c  
audit 審計   }n,LvA@[0  
auditor 審計員   3]&le[.  
average 平均數   W=n Hi\jLV  
average cost 平均成本   9T2y2 d!X  
bad debt 壞賬   }Os7[4RW  
balance 餘額   M~9IL\J^G  
balance sheet 資產負債表   --vJR/
-  
bank account 銀行賬戶   Ga <=Di):  
bank balance 銀行結存   ,nUovWN07  
bank charge 銀行手續費   po*r14f  
bank deposit 銀行存款   iqWkhJphv  
bank discount 銀行貼現   A#F6~QX(.9  
bank draft 銀行匯票   =6qSo @  
bank loan 銀行借款   5m>f1`4JS  
bank overdraft 銀行透支   c'bh` H4  
bankers acceptance 銀行承兌   O4^' H}*  
bankruptcy 破產   qE6D"+1y7  
bearer 持票人   @k-GyV-v  
beneficiary 受益人   OskQ[ e0  
bequest 遺產   *M$$%G(4  
bill 票據   &mba{O  
bill of exchange 匯票   ndvt $*  
bill of lading 提單   vU#>3[aC  
bills discounted 貼現票據   }fhGofN$e  
bills payable 應付票據   3Z}KRsp3  
bills receivable 應收票據   a,xy38T<  
board of directors 董事會   9G[t &r  
bonds 債券   SU.$bsu  
bonus 紅利   v#5hK<9  
book value 賬面價值   anH ]]  
bookkeeper 簿記員   3_J({  
bookkeeping 簿記   E8aD
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branch office general ledger 支店往來賬戶   _6aI>b#yL  
broker 經紀人   B2)5Z]  
brought down 接前   +rDKx(Rk  
brought forward 接上頁   <CS,v)4,nH  
budget 預算   :;&3"-  
by-product 副產品   e,*@+E\4  
by-product sales 副產品銷售   *M6j)jqV  
capital 股本    qt.=  
capital income 資本收益   #V@vz#bo=  
capital outlay 資本支出   w6AG:u  
capital stock 股本   V'l9fj*E  
capital stock certificate 股票   Rvj[Csgi  
carried down 移後   {@t6[g++  
carried forward 移下頁   aOmQ<N]a  
cash 現金   c <X( S  
cash account 現金賬戶   1f$1~5Z  
cash in bank 存銀行現金   suN}6CI  
cash on delivery 交貨收款   WG&WPV/p  
cash on hand 庫存現金   \?$kpV  
cash payment 現金支付   k!g%vx  
cash purchase 現購   3AcDW6x|  
cash sale 現沽   \"+}-!wr  
cashier 出?#123;員   z'Ut9u  
cashiers check 本票   W: 3fLXk+  
certificate of deposit 存款單折   h-%RSei 5  
certificate of indebtedness 借據   =BeJ.8$@VC  
certified check 保付支票   S6{y%K2y&  
certified public accountant 會計師   yONX?cS  
charges 費用   Lv-
M.  
charge for remittances 匯水手續費   6^z):d#u  
charter 營業執照   }Gd^r  
chartered accountant 會計師   r<$"T  
chattles 動產   d.y-R#F_]  
check 支票   D\z`+TyJ  
che stub 支票存根   p'=XW#2 >  
closed account 己結清賬戶   dF+:9iiAm  
closing 結算   F^cu !-L  
closing entries 結賬紀錄   v2vtkYQN  
closing stock 期末存貨   )24 1-b V  
closing the book 結賬   w(q\75  
columnar journal 多欄日記賬   is{H
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combination 聯合   /,+&O#SX  
commission 佣金   odTIz{9qG  
commodity 商品   3Zm;:v4y  
common stock 普通股   -g4 {:!*D  
company 公司   W'Y#(N[ktP  
compensation 賠償   2
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compound interest 複利   :?\Je+iA  
consignee 承銷人   }`_x%]EJ  
consignment 寄銷   if+97^Oy  
consignor 寄銷人   {fn1sGA  
consolidated balance sheet 合併資產負債表   *,Sa*-7(  
consolidated profit and loss account 合併損益表   GO6uQ};  
consolidation 合併   r G'W#!^*  
construction cost 營建成本   F2',3  
construction revenue 營建收入   g`41d  
contract 合同   ,veI'WHMB  
control account 統制賬戶   v<gve<]  
copyright 版權   f|{&Y2h(R  
corporation 公司   F?4&qbdD
 
cost 成本   piAFxS<6  
cost accounting 成本會計    9-Xr  
cost of labour 勞工成本   +wm%`N;v<  
cost of production 生產成本   :\|<7n   
cost of manufacture 製造成本   Q&&oP:4~X*  
cost of sales 銷貨成本   ;sY n=r  
cost price 成本價格   mz3Dt>  
credit 貸方   77%I%<#  
credit note 收款通知單   ,UW!?}@  
creditor 債權人   l'Uj"9r,  
crossed check 橫線支票   ~L9I@(/S  
current account 往來活期賬戶   ;x-]1xx_  
current asset 流動資產   f+4j ^y}  
current liability 流動負債   }%S#d&wh$_  
current profit and loss 本期損益   A7zL\
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debit 借方   G4J)o?:m@  
debt 債務   *NoixV1>  
debtor 債務人   h:<?)g~U  
deed 契據   +?GsIp@>jh  
deferred assets 遞延資產   `'b2 z=j  
deferred liabilities 遞延負債   *^p^tK  
delivery 交貨   GNoUn7Y  
delivery expense 送貨費   t:tIzFNv  
delivery order 出貨單   > |(L3UA9  
demand draft 即期匯票   _i2k$Nr  
demand note 即期票據   ?GeMD /]  
demurrage charge 延期費   '~AR|8q?  
deposit 存款   /(DnMHn\  
deposit slip 存款單   /vw$3,*z  
depreciation 折舊   4&G #Bi  
direct cost 直接成本   r!/<%\S  
direct labour 直接人工   Ko %e#q-  
director 董事   VH<-||X/4  
discount 折扣   a}'dIDj  
discount on purchase 進貨折扣   i?'|}tK  
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