[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。   72W,FU~OD  
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acceptance 承兌   u*S=[dq  
account 賬戶   %A1@&xrbl  
accountant 會計員   zr v]  
accounting 會計   ql{(Lf$  
accounting system 會計制度   mM.*b@d-  
accounts payable 應付賬款   V~DMtB7  
accounts receivable 應收賬款   8VG!TpX/B  
accumulated profits 累積利益   hD,:w%M  
adjusting entry ?#123;整記錄   vD/NgRBww  
adjustment ?#123;整   m~#!  
administration expense 管理費用   l:;P Xy6)  
advances 預付   ~fl@ 2  
advertising expense 廣告費   >%p{38  
agency 代理   W /z7"#  
agent 代理人   [u@Jc,  
agreement 契約   {%)s.5Pfw  
allotments 分配數   I3 =#@2  
allowance 津貼   5IOFSy`  
amalgamation 合併   -\ZcOXpMx=  
amortization 攤銷   r;9 r!$d  
amortized cost 應攤成本   \]Kh[z0"  
annuities 年金   vr#+0:|  
applied cost 已分配成本   .M,RFC  
applied expense 已分配費用   fy@avo9  
applied manufacturing expense 己分配製造費用   r?m+.fJB  
apportioned charge 攤派費用   D.D$#O_n.S  
appreciation 漲價   \y6OU M2y  
article of association 公司章程   #Lsnr.80  
assessment 課稅   rrg96WD  
assets 資產   xX3'bsN  
attorney fee 律師費   YzosZ! L!<  
audit 審計   bn 6WjJ~Z+  
auditor 審計員   Q
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average 平均數   (npj_s!.C)  
average cost 平均成本   *vgl*k?)  
bad debt 壞賬   s?8<50s  
balance 餘額   d@w~[b  
balance sheet 資產負債表   gh`m*@  
bank account 銀行賬戶   7\_o.(g#-  
bank balance 銀行結存   8u[-'pV!  
bank charge 銀行手續費   h%WE=\,Qp  
bank deposit 銀行存款   +% /s*EC'w  
bank discount 銀行貼現   :^UFiUzrE  
bank draft 銀行匯票   &DqE{bBd!  
bank loan 銀行借款   &`b "a!  
bank overdraft 銀行透支   <Q|d&vDVfV  
bankers acceptance 銀行承兌   r"$.4@gc  
bankruptcy 破產   yA{W  
bearer 持票人   Pxn,Qw*  
beneficiary 受益人   }@if6(0  
bequest 遺產   Kn+S,1r  
bill 票據   +_-bJo2a  
bill of exchange 匯票   I ZQHu h  
bill of lading 提單   t1E[uu,V8  
bills discounted 貼現票據   CJ}5T]WZ  
bills payable 應付票據   ^ 9!
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bills receivable 應收票據   fs/*V~@  
board of directors 董事會   QMv@:Eo  
bonds 債券   3D?sL!W  
bonus 紅利   x8GJY~:SW  
book value 賬面價值   f
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bookkeeper 簿記員   (a9d
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bookkeeping 簿記   vn/.}GkpU  
branch office general ledger 支店往來賬戶   8enEA^  
broker 經紀人   [w ;kkMJAy  
brought down 接前   HR}bbsqxVf  
brought forward 接上頁   +iOKbc'  
budget 預算   VK@!lJu!  
by-product 副產品   0527Wj  
by-product sales 副產品銷售   FVhU^  
capital 股本   I%urz!CNE*  
capital income 資本收益    }-~l!  
capital outlay 資本支出   \W1/p`  
capital stock 股本   LdJYE;k Ju  
capital stock certificate 股票   Sp@-p9#  
carried down 移後   eYx Kp!f  
carried forward 移下頁   EqI(|bFwy  
cash 現金   vm>b m  
cash account 現金賬戶   ?6'rBH/w  
cash in bank 存銀行現金   k5]j.V2f  
cash on delivery 交貨收款   aMTu-hA  
cash on hand 庫存現金   s.8{5jVG  
cash payment 現金支付   y( y8+ZT  
cash purchase 現購   Ewg:HX7<(  
cash sale 現沽   _YRE (YZ/  
cashier 出?#123;員   U(x]O/m  
cashiers check 本票   5ZBKRu  
certificate of deposit 存款單折   L@fY$Rw  
certificate of indebtedness 借據   kBN+4Dr/$  
certified check 保付支票   TsTPj8GAl[  
certified public accountant 會計師   S{3 nM<  
charges 費用   NFv>B>  
charge for remittances 匯水手續費   }\C-} Q  
charter 營業執照   9?k_y ZV  
chartered accountant 會計師   MHa#?Q9  
chattles 動產   Dih3}X&jn$  
check 支票   |ZQ@fmvL/p  
che stub 支票存根   o6p98Dpg   
closed account 己結清賬戶   Q$fmD  
closing 結算   b 5^OQH{v  
closing entries 結賬紀錄   V dn&c  
closing stock 期末存貨   fDP$ sW  
closing the book 結賬   Fgh]KQ/5  
columnar journal 多欄日記賬   IY*EA4>  
combination 聯合   =Qn ;_+Ct  
commission 佣金   9H%X2#:fH  
commodity 商品   zen*PeIrA^  
common stock 普通股   K^R,Iu/M  
company 公司   )(@Hd  
compensation 賠償   &zo|Lfe  
compound interest 複利   0P]E6hWgg  
consignee 承銷人   ?^N3&ukkyo  
consignment 寄銷   wiBVuj#  
consignor 寄銷人   ()H:UvM=t  
consolidated balance sheet 合併資產負債表   e zOj+vz  
consolidated profit and loss account 合併損益表   n..g~$k  
consolidation 合併   Y3=_ec3w  
construction cost 營建成本   JwXT%op9RP  
construction revenue 營建收入   iya"ky~H  
contract 合同   _l1NKk  
control account 統制賬戶   )K2HK&t:  
copyright 版權   '{B!6|"X  
corporation 公司   |p-t%xDdr  
cost 成本   95
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cost accounting 成本會計   1PatH[T[  
cost of labour 勞工成本   Rx+p
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cost of production 生產成本   t N2Md}@e  
cost of manufacture 製造成本   ~#
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cost of sales 銷貨成本   5v6Eii:  
cost price 成本價格   -(bkr+N  
credit 貸方   fS`$'BQ  
credit note 收款通知單   u#@Q:tnN_  
creditor 債權人   yR\btx|e5~  
crossed check 橫線支票   >&U,co$>  
current account 往來活期賬戶   pn^ d]rou?  
current asset 流動資產   O &-wxJ]S  
current liability 流動負債   @|t
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current profit and loss 本期損益   ;"m ,:5%  
debit 借方   >_LDMs[-p  
debt 債務   a.zpp'cEb  
debtor 債務人   @n": w2^B  
deed 契據   &kpwo )  
deferred assets 遞延資產   ::/j$bL  
deferred liabilities 遞延負債   VZl6t;cn  
delivery 交貨   A\.GV1  
delivery expense 送貨費   (!zy{;g|  
delivery order 出貨單   jXMyPNTK  
demand draft 即期匯票   GbaEgA'fa  
demand note 即期票據   h?azFA~  
demurrage charge 延期費   z.I9wQ]X[  
deposit 存款   9,"L^W8"k  
deposit slip 存款單   ih;]nJ]+-  
depreciation 折舊   r#Oo nZ  
direct cost 直接成本   ) v,:N.@Q  
direct labour 直接人工   O7$hYk  
director 董事   'u1?tQ=gmk  
discount 折扣   = MOj|NR [  
discount on purchase 進貨折扣   .uk>QMs1  
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