[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。   m mZ P;  
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acceptance 承兌   )+|wrK:*v  
account 賬戶   l1|*(%p?X  
accountant 會計員   *xmC`oP  
accounting 會計   ju3@F8AI  
accounting system 會計制度   7)[2Ud8  
accounts payable 應付賬款   OI*ltba?  
accounts receivable 應收賬款   VcXr!4 M  
accumulated profits 累積利益   (n8?+GCa  
adjusting entry ?#123;整記錄   .AOc$Nt  
adjustment ?#123;整   6P}?+ Gc  
administration expense 管理費用   "U"fsAc#  
advances 預付   <bo^uw  
advertising expense 廣告費   *0 Z6H-Do,  
agency 代理   4H;7GNu  
agent 代理人   AZE%fOG<i  
agreement 契約   maHz3:  
allotments 分配數   2O@ON/  
allowance 津貼   ("ix!\1K@  
amalgamation 合併   r7>FH!=:  
amortization 攤銷   aMGh$\Pg  
amortized cost 應攤成本   lP)n$?u  
annuities 年金   !vRN'/(Vyu  
applied cost 已分配成本   7Hv6>z#m  
applied expense 已分配費用   [%R?^*]  
applied manufacturing expense 己分配製造費用   xzOvc<u  
apportioned charge 攤派費用   wJJ|]^0.  
appreciation 漲價   Lg(G&ljE@k  
article of association 公司章程   +X+R8  
assessment 課稅   ,r~^<m  
assets 資產   {d'B._#i  
attorney fee 律師費   &Ep$<kx8  
audit 審計   /DH`7E  
auditor 審計員   Ye4 &4t  
average 平均數   .sQV0jF{  
average cost 平均成本   S LeA,T  
bad debt 壞賬   T+~&jC:{  
balance 餘額   {+cx}`  
balance sheet 資產負債表   +PWm=;tcC  
bank account 銀行賬戶   ROfV Y:,M  
bank balance 銀行結存   rA8NE>  
bank charge 銀行手續費   EXj
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bank deposit 銀行存款   i <gt`UCO  
bank discount 銀行貼現   FZ<6kk4  
bank draft 銀行匯票   EZ/_uj2&SN  
bank loan 銀行借款   W^Fkjqpv  
bank overdraft 銀行透支   f % t N2k  
bankers acceptance 銀行承兌   ~N| aCi-X  
bankruptcy 破產   tj00xYY  
bearer 持票人   2B6u ) 95  
beneficiary 受益人   3AR'Zvn  
bequest 遺產   'Kkp!eZQ~  
bill 票據   i !sVQ(:  
bill of exchange 匯票   n#WOIweInf  
bill of lading 提單   H(--hG5}  
bills discounted 貼現票據   ?P9VdS1-  
bills payable 應付票據   Lw^%<.DM+t  
bills receivable 應收票據   MFO%F) 5  
board of directors 董事會   G@~
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bonds 債券   0QquxYYw,  
bonus 紅利   qFDy)4H)  
book value 賬面價值   +/n]9l]#h  
bookkeeper 簿記員   Ekrpg^3qp"  
bookkeeping 簿記   ?wmu
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branch office general ledger 支店往來賬戶   X"g,QqDD  
broker 經紀人   rO#$SW$YW  
brought down 接前   5oYeUy>N  
brought forward 接上頁   Bq
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budget 預算   uQW[2f  
by-product 副產品   d3?gh[$  
by-product sales 副產品銷售   ;UX9Em  
capital 股本   \!uf*=d  
capital income 資本收益   { i3x\|  
capital outlay 資本支出   *"F*6+}w"  
capital stock 股本   hZUS#75M5  
capital stock certificate 股票   Ue,eEer  
carried down 移後   wT;;B=u}G  
carried forward 移下頁   F3Da-6T@  
cash 現金   {/?{UbU  
cash account 現金賬戶   #&S<{75A  
cash in bank 存銀行現金   {O!;cI~  
cash on delivery 交貨收款   n Zx^ej\  
cash on hand 庫存現金   .g}Y! l  
cash payment 現金支付   [tt_>O  
cash purchase 現購   e2;=OoBK  
cash sale 現沽   ci(BPnQ  
cashier 出?#123;員   l{ fL
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cashiers check 本票   c[OQo~m$  
certificate of deposit 存款單折   ;tD?a7  
certificate of indebtedness 借據   X88I|Z'HIh  
certified check 保付支票   Xe/7rhov  
certified public accountant 會計師   ;yZY2)L  
charges 費用   j}jU.\*v<  
charge for remittances 匯水手續費   vl%Pg!l  
charter 營業執照   m]=G73jzO  
chartered accountant 會計師   &|zV Wl  
chattles 動產   <_bGV  
check 支票   n1+J{EPH  
che stub 支票存根   }_Sg
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closed account 己結清賬戶   S|@ Y !  
closing 結算   dwzk+@]8  
closing entries 結賬紀錄   c1f`?i}.  
closing stock 期末存貨   g@>y`AFnr  
closing the book 結賬   >6;RTN/P2  
columnar journal 多欄日記賬   !$o9:[B  
combination 聯合   wYHyVY2tj2  
commission 佣金   &hhxp1B  
commodity 商品   Xd~lifF  
common stock 普通股   ><6g-+*k  
company 公司   ooYs0/,{  
compensation 賠償   oX/#Mct{s  
compound interest 複利   #: ,X^"w3  
consignee 承銷人   hJJo+NNN  
consignment 寄銷   ux7g%Q^"  
consignor 寄銷人   [vCZD8"Y8  
consolidated balance sheet 合併資產負債表   T5 BoOVgO  
consolidated profit and loss account 合併損益表   P'Jb')m  
consolidation 合併   P(z
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construction cost 營建成本   y=}a55:qE  
construction revenue 營建收入   #xrE^Txh  
contract 合同   r3Ih]|FK#  
control account 統制賬戶   L w/ZKXDU2  
copyright 版權   !{oP'8Ax$  
corporation 公司   'D H_ihZ  
cost 成本   <{1 3Nd'o  
cost accounting 成本會計   gJZ9XLPC  
cost of labour 勞工成本   ~x+24/qT  
cost of production 生產成本   04z2 gAo  
cost of manufacture 製造成本   &4L+[M{J@4  
cost of sales 銷貨成本   s8kkf5bu  
cost price 成本價格   W}oAgUd  
credit 貸方   rMUQh~a/  
credit note 收款通知單   RK=YFE 0  
creditor 債權人   &T-udgR9  
crossed check 橫線支票   s|8_R;  
current account 往來活期賬戶   &$NVEmW-J  
current asset 流動資產   !1?Nc}T0Q&  
current liability 流動負債   RFm9dHI27  
current profit and loss 本期損益   `\S~;O  
debit 借方   r|7hm:F)  
debt 債務   gMZ?MG  
debtor 債務人   JSi LG0  
deed 契據   qUp DmH  
deferred assets 遞延資產   v~HfA)#JK  
deferred liabilities 遞延負債   Bbx.RL.V  
delivery 交貨   *,__\/U98  
delivery expense 送貨費   utwqP~  
delivery order 出貨單   dCMW v~>  
demand draft 即期匯票   "7a;Apq*  
demand note 即期票據   ag$UNV  
demurrage charge 延期費   T \Q)"GB  
deposit 存款   0IjQqI  
deposit slip 存款單   -{fbZk&A  
depreciation 折舊   Nb;Yti@Y.  
direct cost 直接成本   c=HL 6v<
 
direct labour 直接人工   )Ikx0vDFQ  
director 董事   $PNIuC?=  
discount 折扣   TXQ Y&7  
discount on purchase 進貨折扣   |+i?FYA\  
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