[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。   zC?'Qiuh*  
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acceptance 承兌   d>NGCe  
account 賬戶   b/SBQ"B%  
accountant 會計員   N'Gq9A  
accounting 會計   h [TwaR  
accounting system 會計制度   o-,."|6  
accounts payable 應付賬款   7
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accounts receivable 應收賬款   ]%\,.&=hT  
accumulated profits 累積利益   ]g_VPx"  
adjusting entry ?#123;整記錄   ZoW1Cc&p  
adjustment ?#123;整   $%<{zWQm  
administration expense 管理費用   !ifU}qFzK  
advances 預付   &qv~)ZM$  
advertising expense 廣告費   ,+=9Rp`md  
agency 代理   P"YdB
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agent 代理人   1'kO{Ge*p:  
agreement 契約   -;""l{  
allotments 分配數   KkvcZs'4m  
allowance 津貼   BZq#OAp  
amalgamation 合併   &,X}M  
amortization 攤銷   iHa?b2=)  
amortized cost 應攤成本   o+A7hBM^  
annuities 年金   Z%t_1t  
applied cost 已分配成本   g}an 5a  
applied expense 已分配費用   m4:c$5  
applied manufacturing expense 己分配製造費用   !8{VLg  
apportioned charge 攤派費用   y Zafq"o  
appreciation 漲價   r$7.  
article of association 公司章程   =|3BkmO  
assessment 課稅   ]#tB[ 
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assets 資產   inP2y?j  
attorney fee 律師費   222 Y?3>@D  
audit 審計   GkGiQf4hh  
auditor 審計員   /K=OsMl2b8  
average 平均數   0w?da~  
average cost 平均成本   Hon2;-:]{]  
bad debt 壞賬  
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balance 餘額   bJd|mm/v  
balance sheet 資產負債表   _NDQ2O  
bank account 銀行賬戶   5`;SI36"  
bank balance 銀行結存   6'qkD<  
bank charge 銀行手續費   7!O"k#  
bank deposit 銀行存款   l;?:}\sI=  
bank discount 銀行貼現   'aSsyD!?<  
bank draft 銀行匯票   %( CC  
bank loan 銀行借款   |v&)O)Jg  
bank overdraft 銀行透支   1w,_D.1'  
bankers acceptance 銀行承兌   TdhfX{nk  
bankruptcy 破產   S%SYvA  
bearer 持票人   3efOgP=L  
beneficiary 受益人   "LBMpgpU  
bequest 遺產   i3-5~@M  
bill 票據   &<&tdShI  
bill of exchange 匯票   c&['T+X  
bill of lading 提單   v%tjZ5x  
bills discounted 貼現票據   ]RVu[k8  
bills payable 應付票據   _4{0He`q  
bills receivable 應收票據   $BqiC!~  
board of directors 董事會   7?.uAiM'zT  
bonds 債券   Wu>]R'C  
bonus 紅利   \GFqRRn  
book value 賬面價值   7 N}@zPAZ  
bookkeeper 簿記員   L&\W+k  
bookkeeping 簿記   B=SA +{o  
branch office general ledger 支店往來賬戶   tXE/aY*I  
broker 經紀人   QiCia#_  
brought down 接前   rH}|~  
brought forward 接上頁   ;jPsS^X  
budget 預算   Gp9 <LB\,  
by-product 副產品   /s?%ft#-9o  
by-product sales 副產品銷售   x39tnf/F  
capital 股本   l@`k:?  
capital income 資本收益   ]LE,4[VxRz  
capital outlay 資本支出   `?VK(<w0q  
capital stock 股本   5Tsz|k  
capital stock certificate 股票   y?sz&*:  
carried down 移後   d59rq<yI  
carried forward 移下頁   c <TEA  
cash 現金   SKG U)Rn;  
cash account 現金賬戶   kQ\GVI11?  
cash in bank 存銀行現金   Yy~x`P'g!  
cash on delivery 交貨收款   GSA
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cash on hand 庫存現金   pte\1q[N  
cash payment 現金支付   . Xlo-gHk  
cash purchase 現購   2;)IBvK  
cash sale 現沽   :Drf]D(sMX  
cashier 出?#123;員   b9g2mW L\T  
cashiers check 本票   RDps{),E;d  
certificate of deposit 存款單折   fTxd8an{  
certificate of indebtedness 借據   pH~\~  
certified check 保付支票   {i>AQ+z61f  
certified public accountant 會計師   HT7,B(.}  
charges 費用   !t%1G.  
charge for remittances 匯水手續費   ^-%'ItVO  
charter 營業執照   Df"PNUwA"  
chartered accountant 會計師   s}zR@ !`  
chattles 動產   GcM1*)$ 4  
check 支票   h;=~%2Y  
che stub 支票存根   ]&D dy&V  
closed account 己結清賬戶   y&\4Wr9m  
closing 結算   FM]clC;X?  
closing entries 結賬紀錄   QPuc{NcB>  
closing stock 期末存貨   +2[0q% i  
closing the book 結賬   QL0q/S1*  
columnar journal 多欄日記賬   yLRe'5#m  
combination 聯合   FQek+[ox  
commission 佣金   g0
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commodity 商品   r1~W(r.x  
common stock 普通股   }$)~HmZw  
company 公司   J;sQvPHV8  
compensation 賠償   (N/u@M  
compound interest 複利   S @[]znH  
consignee 承銷人   x (?Rm
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consignment 寄銷   G[}v?RLI  
consignor 寄銷人   % jDH{xSMb  
consolidated balance sheet 合併資產負債表   4(8c L?J`0  
consolidated profit and loss account 合併損益表   p3_ Qx  
consolidation 合併   u?V}pYX  
construction cost 營建成本   ]ty$/{hx'  
construction revenue 營建收入   vhMoCLb  
contract 合同   c{^1`(#?  
control account 統制賬戶   L IKuK#  
copyright 版權   wn"\@QvG  
corporation 公司   )[eTZg  
cost 成本   auI`'O`/  
cost accounting 成本會計   E"}%$=yK  
cost of labour 勞工成本   BMq> Cj+  
cost of production 生產成本   u.E>d9  
cost of manufacture 製造成本   #-%D(=&I  
cost of sales 銷貨成本   +<$(ez  
cost price 成本價格   N_G&nw  
credit 貸方   o^@#pU <  
credit note 收款通知單   pZ Uy (  
creditor 債權人   #ChTel  
crossed check 橫線支票   Ztk%uc8_lM  
current account 往來活期賬戶   r'ilJ("  
current asset 流動資產   "tT4 Cb3  
current liability 流動負債   hq4&<Zr(  
current profit and loss 本期損益   ;FI'nL  
debit 借方   <\nM5-wR  
debt 債務   42e[OG-  
debtor 債務人   N75U.;U0  
deed 契據   sudh=_+>  
deferred assets 遞延資產   h~QQ-  
deferred liabilities 遞延負債   e!=7VEB  
delivery 交貨   SN|!FW.*:  
delivery expense 送貨費   sct3|H#  
delivery order 出貨單   ;{8 X+H  
demand draft 即期匯票   Ju5Dd\  
demand note 即期票據   )4o8SF7lz  
demurrage charge 延期費   [#wt3<d`)  
deposit 存款   b73}
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deposit slip 存款單   ty[%:eG#  
depreciation 折舊   6r^ZMW  
direct cost 直接成本   eG+$~\%Fub  
direct labour 直接人工   Sj)?!  
director 董事   Q?hf 2iw  
discount 折扣   ((?"2 }1r  
discount on purchase 進貨折扣   A99;bf}"  
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