[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。   FE}s#n_Pd  
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acceptance 承兌   g/B\ObY  
account 賬戶   E4Zxv*  
accountant 會計員   AoU_; B\b%  
accounting 會計   4UVW#Rw{  
accounting system 會計制度   $>![wZ3  
accounts payable 應付賬款   Bs@:rhDi  
accounts receivable 應收賬款   +K&?)?/=  
accumulated profits 累積利益   ph+M3q(z  
adjusting entry ?#123;整記錄   /} a_8iM\  
adjustment ?#123;整   0}D-KvjyP  
administration expense 管理費用   G ~A$jStm
 
advances 預付   [0wP\{%  
advertising expense 廣告費   df^0{gNHx  
agency 代理   {N"*olx  
agent 代理人   ovB
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agreement 契約   B_!wutV@  
allotments 分配數   )O9fhj)  
allowance 津貼   t@6w$5:}  
amalgamation 合併   hRa\1Jt>a  
amortization 攤銷   b]"2VN  
amortized cost 應攤成本   */4tJG1U  
annuities 年金   #s*k| j}  
applied cost 已分配成本   )=y.^@UT@  
applied expense 已分配費用   r1+c/;TpZ  
applied manufacturing expense 己分配製造費用   gt~9"I  
apportioned charge 攤派費用   lQh~Q<[ge  
appreciation 漲價   `|&\e_"DE  
article of association 公司章程   z }iSq$  
assessment 課稅   Qg[heND  
assets 資產   }M^_Z#|,  
attorney fee 律師費   R9
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audit 審計   q)vK`\Y  
auditor 審計員   b/z'`?[  
average 平均數   1>hb-OMX  
average cost 平均成本   P BCb0[\  
bad debt 壞賬   eU`
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balance 餘額   :,jPNuOA  
balance sheet 資產負債表   J`4Z<b53  
bank account 銀行賬戶   0T(O'v}.  
bank balance 銀行結存   UE\% e9<l  
bank charge 銀行手續費   X{#bJ  
bank deposit 銀行存款   Rq"VB.ef&{  
bank discount 銀行貼現   E2h(w_l  
bank draft 銀行匯票   GI}4,!^N  
bank loan 銀行借款   Pb0)HlLq  
bank overdraft 銀行透支   h]<GTWj  
bankers acceptance 銀行承兌   z'?SRK5+  
bankruptcy 破產   Ad^dF'SN  
bearer 持票人   VIb;96$Or  
beneficiary 受益人   LFl2uV"  
bequest 遺產   ,?Ok[G!cm  
bill 票據   ?){0- A4  
bill of exchange 匯票   xT:qe  
bill of lading 提單   yVT&rQ"{  
bills discounted 貼現票據   jMTRcj];(  
bills payable 應付票據   _c[|@D  
bills receivable 應收票據   }*0,>w>  
board of directors 董事會   lB=(8.  
bonds 債券   km9Gwg/zT  
bonus 紅利   2=jd;2~  
book value 賬面價值   X";TZk  
bookkeeper 簿記員   AU3auBol ^  
bookkeeping 簿記   su,`q  
branch office general ledger 支店往來賬戶   k&WUv0  
broker 經紀人   9 aY'0w
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brought down 接前   c]GQU  
brought forward 接上頁   DxE(9j  
budget 預算    AqKHjCI  
by-product 副產品   <9=zP/Q  
by-product sales 副產品銷售   >Kz_My9  
capital 股本   Xq+!eOT  
capital income 資本收益   %=laY_y G  
capital outlay 資本支出   eLCd Ar  
capital stock 股本   AEB/8%l};v  
capital stock certificate 股票   $5ZR[\$  
carried down 移後   j kSc&  
carried forward 移下頁   ~D<7W4c  
cash 現金   Kl4isGcr]  
cash account 現金賬戶   Rbx97(wK  
cash in bank 存銀行現金   ?lu_}t]  
cash on delivery 交貨收款   t8L<x  
cash on hand 庫存現金   K4 iI:  
cash payment 現金支付   3
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cash purchase 現購   O]c=Yyl  
cash sale 現沽   eV"dv*R  
cashier 出?#123;員   K#_~ !C4L  
cashiers check 本票  
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certificate of deposit 存款單折   AQE eIFH  
certificate of indebtedness 借據   Q&oC]u(="&  
certified check 保付支票   }@3Ud' Y  
certified public accountant 會計師   5x:Ift *  
charges 費用   <8}KEe4  
charge for remittances 匯水手續費   ~%olCxfO  
charter 營業執照   5LDQ^n  
chartered accountant 會計師   9zXu6<|qrL  
chattles 動產   }wvwZ`5t  
check 支票   lt@  
che stub 支票存根   4JX`>a{<  
closed account 己結清賬戶   aO~si=  
closing 結算   `'z(--J}`  
closing entries 結賬紀錄   3r,1^h  
closing stock 期末存貨   \4[c}l  
closing the book 結賬   ^L>MZA ?  
columnar journal 多欄日記賬   KC
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combination 聯合   #pS]k<o%1  
commission 佣金   \[Sm2/9v  
commodity 商品   utYnaeQcn  
common stock 普通股   BP)q6?Mz  
company 公司   <_##YSGh,  
compensation 賠償   7P3<o!YA  
compound interest 複利   )e4WAlg8c  
consignee 承銷人   +)/Rql(lY  
consignment 寄銷   ovhC42i  
consignor 寄銷人   g*:ae;GP  
consolidated balance sheet 合併資產負債表   Q'n(^tbL  
consolidated profit and loss account 合併損益表   /#S4espE  
consolidation 合併   +=|hMQ;  
construction cost 營建成本   >i^y;
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construction revenue 營建收入   R`0foSq \M  
contract 合同   \zk?$'d  
control account 統制賬戶   'hwV  
copyright 版權   k#1`  
corporation 公司   F/Rng'l  
cost 成本   DFt=%aV[  
cost accounting 成本會計   Sqp;/&Ji  
cost of labour 勞工成本   9@KUqoX  
cost of production 生產成本   p)?qJ2c|  
cost of manufacture 製造成本   ?z\q Mu  
cost of sales 銷貨成本   %NF<bEV  
cost price 成本價格   H
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credit 貸方   (Sg Et  
credit note 收款通知單   /|4Q9=  
creditor 債權人   t,--V|7-  
crossed check 橫線支票   yj}bY?4I  
current account 往來活期賬戶   sDaT[).Hm  
current asset 流動資產   jI*}y[o  
current liability 流動負債   SR&(HH$  
current profit and loss 本期損益   )bB"12Z|8  
debit 借方   O:oU`vE  
debt 債務   l _kg3e4  
debtor 債務人   LY@1@O2@  
deed 契據   ^@|<'g.R-  
deferred assets 遞延資產   JfZL?D{NM  
deferred liabilities 遞延負債   f7EIDFX>pt  
delivery 交貨   6=Y3(#Ddt  
delivery expense 送貨費   [?|l X$<  
delivery order 出貨單   TTA{#[=7  
demand draft 即期匯票   1M%{Uqsd-  
demand note 即期票據   kcq9p2zKv  
demurrage charge 延期費   gmF_~"^34  
deposit 存款   D\45l  
deposit slip 存款單   SeRK7Q&_  
depreciation 折舊   Mr5('9%  
direct cost 直接成本   E)&NP}k-P  
direct labour 直接人工   "VT{1(]t  
director 董事   W,9k0t  
discount 折扣   7AGZu?1]M  
discount on purchase 進貨折扣   Ct =E;v7}  
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