[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。   O6]X\Cwj%  
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acceptance 承兌   Nrzg>WQa  
account 賬戶   X;d 1@ G  
accountant 會計員   %:Y'+!bX  
accounting 會計   ,8+Jt@L  
accounting system 會計制度   # N'_~:H  
accounts payable 應付賬款   Y*YV/E.  
accounts receivable 應收賬款   <zp|i#~  
accumulated profits 累積利益   m`#UV-$J  
adjusting entry ?#123;整記錄   W{nDmG`yp  
adjustment ?#123;整   YQaL)t$0  
administration expense 管理費用   Rip[  
advances 預付   2YpJ4.  
advertising expense 廣告費   w"OeS;#e:  
agency 代理   c1h? aP  
agent 代理人   :PP!v
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agreement 契約   &NK6U  
allotments 分配數   M3YC@(N% k  
allowance 津貼   \<x{U3q5  
amalgamation 合併   
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amortization 攤銷   ^i6`w_/  
amortized cost 應攤成本   yOE N*^6  
annuities 年金   M~-jPY,+  
applied cost 已分配成本   ^A$p)`KR  
applied expense 已分配費用   P|;=dX#-  
applied manufacturing expense 己分配製造費用   1VB{dgr  
apportioned charge 攤派費用   :.?%e{7  
appreciation 漲價   -}P/<cu:  
article of association 公司章程   AUPTtc`#Y  
assessment 課稅   kRB2J3Nt.  
assets 資產   ya'OI P `  
attorney fee 律師費   Rs53R$PIR  
audit 審計   XZ_vbYTj  
auditor 審計員   Te@=8-u-  
average 平均數   jT:kk  
average cost 平均成本   mH7Mch| m  
bad debt 壞賬   U&L?IT=x  
balance 餘額   d5 U+]g  
balance sheet 資產負債表   OB\j q!"  
bank account 銀行賬戶   2IFEl-IB[  
bank balance 銀行結存   *"sDsXo- I  
bank charge 銀行手續費   LAv!s/O$=  
bank deposit 銀行存款   |"k+j_/+  
bank discount 銀行貼現   e18}`<tW-  
bank draft 銀行匯票   FWuk@t[<O  
bank loan 銀行借款   nHIW_+<Mf  
bank overdraft 銀行透支   qm|T<zsDY#  
bankers acceptance 銀行承兌   ZvkBF9d  
bankruptcy 破產   laGIu0s{  
bearer 持票人   t"FB}%G  
beneficiary 受益人   <jtu/U]78|  
bequest 遺產   ~19&s
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bill 票據   ;09U*S$eK  
bill of exchange 匯票   OM#eJ,MH<)  
bill of lading 提單   Ugv"A; l  
bills discounted 貼現票據   8?&!@3n  
bills payable 應付票據   Un{9reX5  
bills receivable 應收票據   h
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board of directors 董事會  
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bonds 債券   v>p}f"$`  
bonus 紅利   [:bYd}J  
book value 賬面價值   "78BApjWT6  
bookkeeper 簿記員   dnstm@0k  
bookkeeping 簿記   Bey|f/ <  
branch office general ledger 支店往來賬戶   P> ilRb  
broker 經紀人   -%>.Z1uj  
brought down 接前   <hmRr  
brought forward 接上頁   LV$`bZ  
budget 預算   'U'Y[*m@  
by-product 副產品   VVm8bl.q  
by-product sales 副產品銷售   _.K<#S  
capital 股本   )L%[(iI,x  
capital income 資本收益   |-.r9;-b  
capital outlay 資本支出   [E4#|w  
capital stock 股本   3NxwQ,~  
capital stock certificate 股票   VXIB9 /*i  
carried down 移後   1g bqHxWI  
carried forward 移下頁   z.]  
cash 現金   `HJRXoLySW  
cash account 現金賬戶   ahx*Ti/e  
cash in bank 存銀行現金   tU, >EbwO  
cash on delivery 交貨收款   TaE&8;H#N  
cash on hand 庫存現金   H\@@iK=  
cash payment 現金支付   mybvD  
cash purchase 現購   @/0-`Y@?  
cash sale 現沽   Y+ea  
cashier 出?#123;員   3ew`e"s  
cashiers check 本票   2]/[  
certificate of deposit 存款單折   dMjAG7U  
certificate of indebtedness 借據   Uh8c!CA8:\  
certified check 保付支票   Fun+L@:;  
certified public accountant 會計師   J:JkX>n%k=  
charges 費用   ieG%D HN  
charge for remittances 匯水手續費   0ntf%#2{  
charter 營業執照   ;PF!=8dW  
chartered accountant 會計師   y759S)U>>p  
chattles 動產   pG(%yIiAi  
check 支票   >r
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che stub 支票存根   *:hHlH* t1  
closed account 己結清賬戶   b$G&i'd  
closing 結算   ELqpIXq#  
closing entries 結賬紀錄   nK; c@!~pS  
closing stock 期末存貨   BaUcmF2Q  
closing the book 結賬   8^ezqd`  
columnar journal 多欄日記賬   i\z,)xp  
combination 聯合   ew{(@p+$  
commission 佣金   v35=4>Y  
commodity 商品   euc|G Xs  
common stock 普通股   FCMV1,  
company 公司   si.w1  
compensation 賠償   y7WO:X&  
compound interest 複利   N) b.$aC  
consignee 承銷人   @ob4y  
consignment 寄銷   pQf5s7  
consignor 寄銷人   BA t0YE`-,  
consolidated balance sheet 合併資產負債表   f hS4Gb_  
consolidated profit and loss account 合併損益表   :q,tmk h  
consolidation 合併   M5>cYVG  
construction cost 營建成本  
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construction revenue 營建收入   K,Z_lP_~Vw  
contract 合同   Y6r<+#V  
control account 統制賬戶   '#p2v'A  
copyright 版權   wtpz ef=  
corporation 公司   N% W298  
cost 成本   zxffjz,Fe:  
cost accounting 成本會計   9et%Hn.K'  
cost of labour 勞工成本   % A8dO+W  
cost of production 生產成本   ~v+A6N:qC  
cost of manufacture 製造成本   rS
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cost of sales 銷貨成本   `$N()P  
cost price 成本價格   EvQMt0[?EW  
credit 貸方   uF89B-t  
credit note 收款通知單   #)hJ.0~3  
creditor 債權人   -U#e  
crossed check 橫線支票   N|53|H  
current account 往來活期賬戶   #`(-Oj2hH  
current asset 流動資產   s8 c#_  
current liability 流動負債   D?:AHj%gW  
current profit and loss 本期損益   :kz"Wya.  
debit 借方   wz{]CQ7"  
debt 債務   Oj? |g_  
debtor 債務人   J;A wC>N  
deed 契據   +#a_Y  
deferred assets 遞延資產   u^Sa{Jk=  
deferred liabilities 遞延負債   E+$%88  
delivery 交貨   1P[[ PvkD6  
delivery expense 送貨費   ?ot7_vl  
delivery order 出貨單   !9ytZR*  
demand draft 即期匯票   Kk
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demand note 即期票據   XV|u!'Ey  
demurrage charge 延期費   (_aM26s  
deposit 存款   y>YQx\mK
 
deposit slip 存款單   v@^P4cu;  
depreciation 折舊   "q,.O5q}Y  
direct cost 直接成本   dNg5#?mzT5  
direct labour 直接人工   Hk8pKpn3  
director 董事   ?\7$63gBH  
discount 折扣   8+yCP_Y4  
discount on purchase 進貨折扣   aUTXg60l*  
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