[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。   I/fERnHM/+  
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acceptance 承兌   J1g `0XH  
account 賬戶   !k Hpw2  
accountant 會計員   u2o6EU`  
accounting 會計   H!HkXm"  
accounting system 會計制度   /Eu[7  
accounts payable 應付賬款   n&k1'KL&  
accounts receivable 應收賬款   . [*6W.X  
accumulated profits 累積利益   'Ko T8g\b  
adjusting entry ?#123;整記錄   l=xy_ TCf  
adjustment ?#123;整   t hTY('m  
administration expense 管理費用   v"\Q/5p  
advances 預付   k'EP->
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advertising expense 廣告費   yG{'hx6H  
agency 代理   !=Cd1 $<  
agent 代理人   9tqX77UK  
agreement 契約   -k")#1  
allotments 分配數   XP~4jOL]  
allowance 津貼   q=Q5s?sQc  
amalgamation 合併   HSq&'V  
amortization 攤銷   L~CwL  
amortized cost 應攤成本   rC$ckug  
annuities 年金   rWAJL9M  
applied cost 已分配成本   pv;}Sv$ ]-  
applied expense 已分配費用   PudwcP{  
applied manufacturing expense 己分配製造費用   @<r ;>G  
apportioned charge 攤派費用   67%o83\  
appreciation 漲價   K%Jy?7 U  
article of association 公司章程   px".pYr0  
assessment 課稅   XF'K dz>p  
assets 資產   %Gh!h4Pv  
attorney fee 律師費   (khjP ,  
audit 審計   z'XFwk  
auditor 審計員   ['e8Xz0  
average 平均數   [$ vAjP  
average cost 平均成本   `pOiv&>  
bad debt 壞賬   g;D [XBp  
balance 餘額   {H=DeQ  
balance sheet 資產負債表   Sc`W'q^X  
bank account 銀行賬戶   gfR B  
bank balance 銀行結存   pk:YjJs  
bank charge 銀行手續費   R=_ fk  
bank deposit 銀行存款   wk'|gI[W  
bank discount 銀行貼現   R^{O
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bank draft 銀行匯票   ix [aS  
bank loan 銀行借款   ,=.&  
bank overdraft 銀行透支   zk A"2dh  
bankers acceptance 銀行承兌   uwU;glT  
bankruptcy 破產   "at*G>+  
bearer 持票人   %D
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beneficiary 受益人   7?Q<kB=f  
bequest 遺產   gR )xw)!  
bill 票據   37Q9goMov  
bill of exchange 匯票   5~5d%C^3k  
bill of lading 提單   =I
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bills discounted 貼現票據  
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bills payable 應付票據   >T'^&l(:  
bills receivable 應收票據   n3da@ClBt  
board of directors 董事會   ]_G!(`Udh  
bonds 債券   "d^hY}Xx  
bonus 紅利   hB]4Tn5H  
book value 賬面價值   \'q 9,tP
 
bookkeeper 簿記員   |kB1>$  
bookkeeping 簿記   R/VrBiw  
branch office general ledger 支店往來賬戶   TO ^}z  
broker 經紀人   oj/,vO:QT  
brought down 接前   xPl+ rsU  
brought forward 接上頁   / q*n*j  
budget 預算   Y&6v TU  
by-product 副產品   *fQ$s  
by-product sales 副產品銷售   HTA @en[5  
capital 股本   ?ey!wcv~  
capital income 資本收益   H N9!~G  
capital outlay 資本支出   FJ#:RC  
capital stock 股本   ~G+o;N,V  
capital stock certificate 股票   2m7Z:b  
carried down 移後   h&|q>M3  
carried forward 移下頁   N|WZk2 "  
cash 現金   2ys'q!  
cash account 現金賬戶   7O84 R^!|2  
cash in bank 存銀行現金   kmXpj3  
cash on delivery 交貨收款   y9kydu#q  
cash on hand 庫存現金   ?fr -5&,  
cash payment 現金支付   Ou/JN+2A  
cash purchase 現購   ~M7 J{hK  
cash sale 現沽   ;4tmnC>OnA  
cashier 出?#123;員   BU |]4  
cashiers check 本票   2Z!%Q}Do  
certificate of deposit 存款單折   5v<X-8"  
certificate of indebtedness 借據   r\-Mj\$-  
certified check 保付支票   U{6i5;F#H  
certified public accountant 會計師   Y??
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charges 費用   MhaN+N  
charge for remittances 匯水手續費   O{:_-eI&d  
charter 營業執照   kqxX!  
chartered accountant 會計師   _?$P?  
chattles 動產   Lx6C fR  
check 支票   ig(dGKD\=9  
che stub 支票存根   oNH &VHjU  
closed account 己結清賬戶   hYOUuC  
closing 結算   RKB--$ibj  
closing entries 結賬紀錄   }g6:9%ZMu  
closing stock 期末存貨   |O =Fz3)  
closing the book 結賬   `3GC}u>}  
columnar journal 多欄日記賬   7v\K,P8  
combination 聯合   =23JE '^=  
commission 佣金   U
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commodity 商品   S,A\%:Va  
common stock 普通股   OJ0Dw*K<  
company 公司   rN* ,U\q  
compensation 賠償   OY$P8y3MY  
compound interest 複利   eTVI.
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consignee 承銷人   c@iP^;D  
consignment 寄銷   kH$)0n
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consignor 寄銷人   z@5t7e)!R  
consolidated balance sheet 合併資產負債表   Byq4PX%B  
consolidated profit and loss account 合併損益表   Eo)w f=rE9  
consolidation 合併   9nIBs{`/Ac  
construction cost 營建成本   MW&ww14  
construction revenue 營建收入   ,2h
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contract 合同   Gc6`]7 s  
control account 統制賬戶   p<%76H A  
copyright 版權   Ip_S8 ;;  
corporation 公司   ,jVj9m  
cost 成本   >:7W.QLRU  
cost accounting 成本會計   96M?tTa  
cost of labour 勞工成本   v}w=I}<x  
cost of production 生產成本   {p#[.E8  
cost of manufacture 製造成本   haj\Dm  
cost of sales 銷貨成本   Z[+H$=$%  
cost price 成本價格   z=q   
credit 貸方   zyey5Z:7  
credit note 收款通知單   ;yh}$)^9  
creditor 債權人   38(Cj~u=3  
crossed check 橫線支票   @mM])V  
current account 往來活期賬戶   #N"zTW%  
current asset 流動資產   )'\pa2  
current liability 流動負債   QvB]?D#h  
current profit and loss 本期損益   7|=*z  
debit 借方   /y2upu*!  
debt 債務   '&~A  
debtor 債務人   Ya$JX(aUe  
deed 契據   Gp6|0:2,L~  
deferred assets 遞延資產   =l%"Om*A  
deferred liabilities 遞延負債   .^]=h#[e
 
delivery 交貨   7
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delivery expense 送貨費    ^"Y5V5
 
delivery order 出貨單   N"d*pi#h  
demand draft 即期匯票   =l&A9 >\  
demand note 即期票據   JStT"*4j  
demurrage charge 延期費   h9Zf4@w  
deposit 存款   _VIVZ2mU=  
deposit slip 存款單   `9%Q2Al  
depreciation 折舊   t-#Y6U}b+  
direct cost 直接成本   [3":7bB 'E  
direct labour 直接人工   z;x1p)(xt  
director 董事   i,G )kt'H  
discount 折扣   +f)Nf) \q  
discount on purchase 進貨折扣   Y)%CxaO`  
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