[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。   ?(F6#"
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acceptance 承兌   ' ;FnIZ  
account 賬戶   Ma']?Rb`  
accountant 會計員   g63(E,;;J  
accounting 會計   /cQueUME`  
accounting system 會計制度   bP$dU,@p~  
accounts payable 應付賬款   lc1(t:"[  
accounts receivable 應收賬款   n& qg;TT  
accumulated profits 累積利益   }"P|`"WW  
adjusting entry ?#123;整記錄   !v_|zoCEj  
adjustment ?#123;整   0#s"e}@v  
administration expense 管理費用   G+"t/?/  
advances 預付   DIfaVo/"  
advertising expense 廣告費   J~zUp(>K  
agency 代理   o!Ieb  
agent 代理人   {14fA)`%  
agreement 契約   p\tm:QWD;  
allotments 分配數  
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allowance 津貼   bL+_j}{:N  
amalgamation 合併   RSyUaA  
amortization 攤銷   "R1NG?;q  
amortized cost 應攤成本  
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annuities 年金   p6]1w]*R  
applied cost 已分配成本   ):68%,  
applied expense 已分配費用   n&;85IF1  
applied manufacturing expense 己分配製造費用   fo#fg8zX%  
apportioned charge 攤派費用   6azGhxh  
appreciation 漲價   
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article of association 公司章程   ;
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assessment 課稅   M4oy  
assets 資產   Vvn
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attorney fee 律師費   ~hnQUS`A  
audit 審計   +_?hK{Ib"  
auditor 審計員   $%CF8\0  
average 平均數   $m%fwB  
average cost 平均成本   F|o:W75  
bad debt 壞賬   ;4^Rx  
balance 餘額   7uS~MW  
balance sheet 資產負債表   +`7i'ff  
bank account 銀行賬戶  
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bank balance 銀行結存   o WrKM  
bank charge 銀行手續費   vv3 * j&I  
bank deposit 銀行存款   6xe*E[#k\  
bank discount 銀行貼現   u~
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bank draft 銀行匯票   'KS,'%  
bank loan 銀行借款   4$iz4U:P  
bank overdraft 銀行透支   LqoB 10Kc\  
bankers acceptance 銀行承兌   F3v!AvA|  
bankruptcy 破產   1EO7H{E=  
bearer 持票人   i &Tbz!  
beneficiary 受益人   (
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bequest 遺產   &
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bill 票據   G_3O]BMKd)  
bill of exchange 匯票   ?cBwPetp  
bill of lading 提單   hYT0l$Ng  
bills discounted 貼現票據   W#4 7h7M  
bills payable 應付票據   +eWQa`g  
bills receivable 應收票據   =)H.cuc  
board of directors 董事會   hLd^ agX  
bonds 債券   7 S#J>*  
bonus 紅利   #zv3b[@  
book value 賬面價值   2\A$6N;_  
bookkeeper 簿記員   R[h9"0Y^  
bookkeeping 簿記   axv>6k  
branch office general ledger 支店往來賬戶   d6?j`~[7#-  
broker 經紀人   8rnwXPBN  
brought down 接前   $k@O`xD,q  
brought forward 接上頁   ;v)JnbsH}  
budget 預算   -[4T  
by-product 副產品   jiV< +T?  
by-product sales 副產品銷售   ~drS} V  
capital 股本   F'={q{2wH  
capital income 資本收益   V%7WUq  
capital outlay 資本支出   ?yrX)3hyH  
capital stock 股本   =t#llgi~  
capital stock certificate 股票   &Cq`Y !y  
carried down 移後   v}}F,c(f  
carried forward 移下頁   nMq,F#`3N  
cash 現金   \+oQd=K@  
cash account 現金賬戶   ]}<}lI9  
cash in bank 存銀行現金   [i21FX  
cash on delivery 交貨收款   {nBhdM:i  
cash on hand 庫存現金   fa jGZyd0:  
cash payment 現金支付   BM%e0n7  
cash purchase 現購   )#0O>F~  
cash sale 現沽   p,5i)nEFj  
cashier 出?#123;員    QUwd [  
cashiers check 本票   )al]*[lY  
certificate of deposit 存款單折   y2Q&s9$Do  
certificate of indebtedness 借據   ,uSMQS-O'4  
certified check 保付支票   oA7tEu   
certified public accountant 會計師   [`#CXq'  
charges 費用   @
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charge for remittances 匯水手續費   ?hZAxR\  
charter 營業執照   4M=]wR;  
chartered accountant 會計師   Fd%#78UEo}  
chattles 動產   j"t(0m  
check 支票   0 cv{  
che stub 支票存根   du $:jN\}  
closed account 己結清賬戶   uanhr)Ys  
closing 結算   (+w*[qHe  
closing entries 結賬紀錄   B?eCe}*f;B  
closing stock 期末存貨   zq3\}9  
closing the book 結賬   JK7G/]j+Ez  
columnar journal 多欄日記賬   A9KET$i@v  
combination 聯合    R~TTL  
commission 佣金   yJ[0WY8<kC  
commodity 商品   sN bxI|B  
common stock 普通股   NlA,'`,  
company 公司   bbDZ#DK"  
compensation 賠償   uP`Z12&  
compound interest 複利   h/QXPdV  
consignee 承銷人   3H'sHuK"X  
consignment 寄銷   aj-Km`5r}  
consignor 寄銷人   Hc;[Cs0  
consolidated balance sheet 合併資產負債表   +r�  
consolidated profit and loss account 合併損益表   S pIv#?  
consolidation 合併   P7[h-3+^  
construction cost 營建成本   #>a\>iKQ2q  
construction revenue 營建收入   bt@< ut\  
contract 合同   ")1:F>  
control account 統制賬戶   o@_q]/Mh  
copyright 版權   rP'me2 B  
corporation 公司   0.Q Ujw  
cost 成本   R)?*N@.s  
cost accounting 成本會計   D5gFXEeh  
cost of labour 勞工成本   #z'  
cost of production 生產成本   k` cfG\;r  
cost of manufacture 製造成本   <X#C)-.  
cost of sales 銷貨成本   9sM!`Lz{  
cost price 成本價格   xBj9yu  
credit 貸方   dUD[e,?  
credit note 收款通知單   IY1//9  
creditor 債權人   zF@/K`  
crossed check 橫線支票   _f7 9wx\B  
current account 往來活期賬戶   bS{bkE>  
current asset 流動資產   &.F4b~A7  
current liability 流動負債   b.OsiT;_j  
current profit and loss 本期損益   8:q1~`?5"b  
debit 借方   ]HbY  
debt 債務    }t!Gey  
debtor 債務人   ;'gW u  
deed 契據   eYc$dPE  
deferred assets 遞延資產   !@5 9)  
deferred liabilities 遞延負債   %J}xg^+f  
delivery 交貨   m%0p\Y-/  
delivery expense 送貨費   9v#CE!  
delivery order 出貨單   :S]\0;8]  
demand draft 即期匯票   \wmN  
demand note 即期票據   8u"U1  
demurrage charge 延期費   l& [O  
deposit 存款   HGl|-nW>  
deposit slip 存款單   S0$8@"~=  
depreciation 折舊   9FF0%*tGo  
direct cost 直接成本   "BAK !N$9  
direct labour 直接人工   xKbXt;l2  
director 董事   EX*HiZU>  
discount 折扣   )J=!L\  
discount on purchase 進貨折扣   D2#ZpFp"h  
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