[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。   ew}C*4qH  
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acceptance 承兌   6`X#<#_&  
account 賬戶   |_!xA/_U'T  
accountant 會計員    <&$!;d8  
accounting 會計   k"GW3E;  
accounting system 會計制度   NrS1y"#d9  
accounts payable 應付賬款   a&PoUwG  
accounts receivable 應收賬款   ?\ho9nyK  
accumulated profits 累積利益   QsI$4:yl  
adjusting entry ?#123;整記錄   3&x_%R  
adjustment ?#123;整   2\EMtR>.M'  
administration expense 管理費用   -kQ{~">w  
advances 預付   (_U&EX%  
advertising expense 廣告費   xJc'tT6@  
agency 代理   qC`"<R=GX  
agent 代理人   mIl^  
agreement 契約   3smcCQA%  
allotments 分配數   O6k[1C  
allowance 津貼   U/0NN>V  
amalgamation 合併   X
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amortization 攤銷   #l8CUg~Uj  
amortized cost 應攤成本   `|v0@-'$  
annuities 年金   }b6ja y  
applied cost 已分配成本   U:YT>U1Z  
applied expense 已分配費用   -$[=AqJXp;  
applied manufacturing expense 己分配製造費用   n#Z6d`  
apportioned charge 攤派費用   G 8akMd]2  
appreciation 漲價   1*;?uC\  
article of association 公司章程   a/`fJY6rR  
assessment 課稅   ZaXK=%
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assets 資產   @: %}clZ  
attorney fee 律師費   iK=H9j  
audit 審計   pEhWgCL  
auditor 審計員    :jB(!XH  
average 平均數   BC!l)2  
average cost 平均成本   %oC]Rpdu  
bad debt 壞賬   >.J68x  
balance 餘額   L=zeFn  
balance sheet 資產負債表   N#]f?6*R  
bank account 銀行賬戶   9OXrz}8C  
bank balance 銀行結存   4lvo9R
 
bank charge 銀行手續費   ]#S.L'  
bank deposit 銀行存款   6q6&N'We  
bank discount 銀行貼現   *R1x^t+)  
bank draft 銀行匯票   r")=Z1y  
bank loan 銀行借款   }6m5MH$7q  
bank overdraft 銀行透支   H\^5>ccU>V  
bankers acceptance 銀行承兌   kc/h
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bankruptcy 破產   )p12SGR5  
bearer 持票人   +z(" 'Cv  
beneficiary 受益人   P|_?{1eO2  
bequest 遺產   sR?_{rQ  
bill 票據   83;1L:}`  
bill of exchange 匯票   ~g>15b
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bill of lading 提單   [9aaHf@'  
bills discounted 貼現票據   cGOE$nL  
bills payable 應付票據   p*NC nD*  
bills receivable 應收票據   r/3!~??x  
board of directors 董事會   -aKL 78  
bonds 債券   }u:^Mz  
bonus 紅利   4ol=YGCI_  
book value 賬面價值   5 MQRb?[  
bookkeeper 簿記員   &v3r#$Hj[  
bookkeeping 簿記   D95$  
branch office general ledger 支店往來賬戶   ( 9dV%#G\  
broker 經紀人   sy/J+==  
brought down 接前   Z0`?  
brought forward 接上頁   5g/^wKhKG  
budget 預算   8q_3*++D  
by-product 副產品   .F)--%  
by-product sales 副產品銷售   k_O"bsI)  
capital 股本   ?R"5 .3  
capital income 資本收益   fBw+Y4nCO7  
capital outlay 資本支出   bs%]xf ~D;  
capital stock 股本   E3NYUHfZ  
capital stock certificate 股票   t6-c {ZX>A  
carried down 移後   .9nsW?  
carried forward 移下頁   =p&6A^  
cash 現金   X] Tb4  
cash account 現金賬戶   glk I9~  
cash in bank 存銀行現金   .7E-  
cash on delivery 交貨收款   !jYV,:'  
cash on hand 庫存現金   &sx/qS#,VL  
cash payment 現金支付    s.GTY@t  
cash purchase 現購   >+,1 @R  
cash sale 現沽   V~e1CZ(2X  
cashier 出?#123;員   Ds L]o  
cashiers check 本票   ,u~\$Az6  
certificate of deposit 存款單折   -cq ~\m^6  
certificate of indebtedness 借據   PMXnupt  
certified check 保付支票   >KGQ#hnH  
certified public accountant 會計師   7^|3TTK  
charges 費用  
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charge for remittances 匯水手續費   ~}4H=[Zu  
charter 營業執照   r=&PUT+vt  
chartered accountant 會計師   [k."R@?  
chattles 動產   36Wuc@<H  
check 支票   @@ZcW<Y"  
che stub 支票存根   ~Ycz(h'(  
closed account 己結清賬戶   RA.@(DN&  
closing 結算   bmT  J  
closing entries 結賬紀錄   /xsa-F  
closing stock 期末存貨   9h*$P:S;1v  
closing the book 結賬   QfwGf,0p  
columnar journal 多欄日記賬   ]p0m6}B  
combination 聯合   ^T^U:Zdq  
commission 佣金   :nZ*x=aq  
commodity 商品   BKvF,f/g  
common stock 普通股   8hAI l  
company 公司   WYaDN:kZf  
compensation 賠償   _}JygOew  
compound interest 複利   (W@ y
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consignee 承銷人   =WDf [?ED  
consignment 寄銷   ]]d@jj  
consignor 寄銷人   HJg)c;u/2;  
consolidated balance sheet 合併資產負債表   "OK(<x]3;>  
consolidated profit and loss account 合併損益表   wQ[2yq  
consolidation 合併   xZ9y*Gv\=  
construction cost 營建成本   kN>d5q9b%X  
construction revenue 營建收入   7*[>e7:A  
contract 合同   pF"z)E|^  
control account 統制賬戶   06Uxd\E~  
copyright 版權   \DGm[/P  
corporation 公司   EidIi"sr  
cost 成本   #axRg=d?K  
cost accounting 成本會計   Saz+GQ G  
cost of labour 勞工成本   6[qRb+ds  
cost of production 生產成本   A]=?fyPh{'  
cost of manufacture 製造成本   eh)J'G]G  
cost of sales 銷貨成本   VK`b'U&l"  
cost price 成本價格   Kh% x  
credit 貸方   jv_sRV  
credit note 收款通知單   c#{<| .  
creditor 債權人   s|{K?s  
crossed check 橫線支票   aG=Y 6j G  
current account 往來活期賬戶   I;mtyS
 
current asset 流動資產   4&t6  
current liability 流動負債  
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current profit and loss 本期損益   \ 2".Kb@=  
debit 借方   8q tNK>D  
debt 債務   Gl1`Nx0  
debtor 債務人   Pv/P<i^  
deed 契據   eJy@N  
deferred assets 遞延資產   cUy6/x9&  
deferred liabilities 遞延負債   -,5g cD  
delivery 交貨   D=dY4WwG  
delivery expense 送貨費   CQtd%'rt6  
delivery order 出貨單   @H{$,\\  
demand draft 即期匯票   _n{N3da  
demand note 即期票據   1p8E!c{}j
 
demurrage charge 延期費   q2/Vt0aYx  
deposit 存款   XUSfOf(  
deposit slip 存款單   I[e7Up  
depreciation 折舊   PK+][.6H  
direct cost 直接成本   yyA/x,  
direct labour 直接人工   93'%aSDI%  
director 董事   W}.4$f>  
discount 折扣   1W/= =+%I  
discount on purchase 進貨折扣   1eb1Lvn  
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