[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。   wq =Ef  
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acceptance 承兌   j7sRmQCl  
account 賬戶   X3Yi|dyn T  
accountant 會計員   }zyh!  
accounting 會計   U
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accounting system 會計制度   ?*dt JL  
accounts payable 應付賬款   "U o~fJ  
accounts receivable 應收賬款   J e.%-7f  
accumulated profits 累積利益   A| s\5"??  
adjusting entry ?#123;整記錄   |$G|M=*LN  
adjustment ?#123;整   wHE1Jqpo  
administration expense 管理費用   !.@F,wZvY  
advances 預付   1^AG/w  
advertising expense 廣告費   H*E4+3y  
agency 代理   }2.0e5[  
agent 代理人   %shCqS  
agreement 契約   ~jDf,a2  
allotments 分配數   cg).b?g  
allowance 津貼   f`bRg8v  
amalgamation 合併   |DkK7gw  
amortization 攤銷   >eucQ]  
amortized cost 應攤成本   6)[gF1  
annuities 年金   K_o[m!:jU  
applied cost 已分配成本   N-YCOSUu  
applied expense 已分配費用   Vl`!6.F3  
applied manufacturing expense 己分配製造費用   ++Fv )KY@  
apportioned charge 攤派費用   qt`HP3 J&  
appreciation 漲價   z#Db~  
article of association 公司章程   E@CK.-N|  
assessment 課稅   n#"N"6s  
assets 資產   'tn-o  
attorney fee 律師費   c
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audit 審計   9?zi  
auditor 審計員   BXa.XZ<n(  
average 平均數   &h'NC%
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average cost 平均成本   TxvvCV^  
bad debt 壞賬   ufvjW]  
balance 餘額   Y[.f`Ei2  
balance sheet 資產負債表   d]+2rt}]hL  
bank account 銀行賬戶   $8WeWmY  
bank balance 銀行結存   b:(t22m#?  
bank charge 銀行手續費   4
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bank deposit 銀行存款   tJ9gwx7Pg  
bank discount 銀行貼現   C8AR^FW  
bank draft 銀行匯票   OCv,EZ  
bank loan 銀行借款   [Y-3C47  
bank overdraft 銀行透支   bEB9J- Q  
bankers acceptance 銀行承兌   I/)*pzt8  
bankruptcy 破產   pIl[) %F  
bearer 持票人   =i:,")W7=  
beneficiary 受益人   ;uN&yj<}a  
bequest 遺產   @Zw[LIQ*  
bill 票據   +@qIDUiF3  
bill of exchange 匯票   m_h$fT8 _  
bill of lading 提單   <|1Khygv  
bills discounted 貼現票據   PasVfC@  
bills payable 應付票據   L!0}&i;u~5  
bills receivable 應收票據   jQ3&4>gj  
board of directors 董事會   ui<Mnm_T;d  
bonds 債券   Mk8k,"RG&Z  
bonus 紅利   m;
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book value 賬面價值   xwa@h}\#  
bookkeeper 簿記員   x{9$4d  
bookkeeping 簿記    & {=}U  
branch office general ledger 支店往來賬戶   l0=VE#rFl  
broker 經紀人   Yd]  
brought down 接前   Dn:1Mtj-  
brought forward 接上頁   =+w/t9I[  
budget 預算   Mw|lEctN0  
by-product 副產品   }%`f%/  
by-product sales 副產品銷售   TFDzTD  
capital 股本   g5lK&-yu]  
capital income 資本收益   UL]zuW/  
capital outlay 資本支出   @ nOuFX4  
capital stock 股本   \]
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capital stock certificate 股票   : $N43_
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carried down 移後   aEn*vun  
carried forward 移下頁   fE1VTGfd:  
cash 現金  
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cash account 現金賬戶   gUH
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cash in bank 存銀行現金   ;jh.\a_\  
cash on delivery 交貨收款   V(;c#%I2  
cash on hand 庫存現金   V)]l ca  
cash payment 現金支付   A9y@v{tx
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cash purchase 現購   8\rAx P}=  
cash sale 現沽   /Nns3oE  
cashier 出?#123;員   `$XgfMBf |  
cashiers check 本票   !*PX
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certificate of deposit 存款單折   Mo]a
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certificate of indebtedness 借據   11RqP:zg  
certified check 保付支票   85BB{T;  
certified public accountant 會計師   $ZlzS`XF7  
charges 費用   A`1
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charge for remittances 匯水手續費   /$^SiE+N  
charter 營業執照   |y&vMx~t  
chartered accountant 會計師   FTu<$`!1L  
chattles 動產   B$MHn?  
check 支票   p~OX1RBI  
che stub 支票存根   SK5__Ix  
closed account 己結清賬戶   # blh9.V&F  
closing 結算   &/?OP)N,}  
closing entries 結賬紀錄   `d4;T|f+=  
closing stock 期末存貨   Se|h]+G  
closing the book 結賬   Z/LYTo$Bz  
columnar journal 多欄日記賬   HpS1(%d"  
combination 聯合   4iY <7l8  
commission 佣金   ik5"9b-\<  
commodity 商品   Y4N)yMSl"  
common stock 普通股   c=<^pCa9t1  
company 公司   Ct]?  /  
compensation 賠償   #J~xKyJi'  
compound interest 複利   .}Hs'co  
consignee 承銷人   c 6/lfgN  
consignment 寄銷   w:2yFC  
consignor 寄銷人   YGhHIziI  
consolidated balance sheet 合併資產負債表   4KY@y?H g  
consolidated profit and loss account 合併損益表   3 <Zo{;  
consolidation 合併   vH@$?b3VP  
construction cost 營建成本   o3HS|  
construction revenue 營建收入   6>b' g ~I  
contract 合同   `+(4t4@ew  
control account 統制賬戶   i}@5<&J  
copyright 版權   G{0
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corporation 公司   JC9OL.Ob  
cost 成本   :<uCi\9(  
cost accounting 成本會計   &Qt1~#1  
cost of labour 勞工成本   'grb@+w(
 
cost of production 生產成本   5"w%  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   cq9d;~q  
cost price 成本價格   yppXecFJ  
credit 貸方   p<&dy^mS  
credit note 收款通知單   qG0gc\C}  
creditor 債權人   gXB&S
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crossed check 橫線支票   }R`}Ey|{  
current account 往來活期賬戶   xI8v'[3  
current asset 流動資產   <<6gsKP  
current liability 流動負債   Q`U gtL  
current profit and loss 本期損益   Jo9c|\4  
debit 借方   [yVcH3GcjI  
debt 債務   Yy_mX}\x  
debtor 債務人   3Z74&a$  
deed 契據   kv`5"pa7M  
deferred assets 遞延資產   #Q%0y^s  
deferred liabilities 遞延負債   M \>5",0  
delivery 交貨   BA_l*h%=Cc  
delivery expense 送貨費   z_a7HCG2  
delivery order 出貨單   2Oy-jM  
demand draft 即期匯票   Job&qW9W`  
demand note 即期票據   3A
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demurrage charge 延期費   K555z+,'e  
deposit 存款   uQkQ#'e|  
deposit slip 存款單   |sDp>..  
depreciation 折舊   e
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direct cost 直接成本   nG"Ae8r  
direct labour 直接人工   -3C$br  
director 董事   QM'>
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discount 折扣   HA. O"A8`  
discount on purchase 進貨折扣   E5$uvxCI  
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