[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。   fc@'9-pt  
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acceptance 承兌   ?}}qu'N:N  
account 賬戶   GIT#<+"  
accountant 會計員   @o>EBZ7MS  
accounting 會計   !aPD}xCH#  
accounting system 會計制度   DP9LO_{  
accounts payable 應付賬款   u%u&F^y  
accounts receivable 應收賬款   Fj1NN  
accumulated profits 累積利益   *5k+t  
adjusting entry ?#123;整記錄   mN*?%t  
adjustment ?#123;整   ^T6S()G  
administration expense 管理費用   %@?A_jS  
advances 預付   ~.^AL}zm_  
advertising expense 廣告費   yto[8;)_  
agency 代理   j8++R&1f]  
agent 代理人   gl{B=NN  
agreement 契約   /c`^iPb  
allotments 分配數   %'bJ :  
allowance 津貼   `&!k!FZY*  
amalgamation 合併   +m)q%I>  
amortization 攤銷   ba3*]01Yb  
amortized cost 應攤成本   #(KDjnP[  
annuities 年金   9CJ(Z+;OM  
applied cost 已分配成本   ve Tx, \6@  
applied expense 已分配費用   nirDMw[  
applied manufacturing expense 己分配製造費用   _V2xA88
 
apportioned charge 攤派費用   s$w;q\1z  
appreciation 漲價   6cz/n 8Mg  
article of association 公司章程   =dZHYO^
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assessment 課稅   [Wi1|]X"G  
assets 資產   B(_WZa!  
attorney fee 律師費   _{4^|{>Pv  
audit 審計   Io n~  
auditor 審計員   rf.`h{!!  
average 平均數   yVX8e I  
average cost 平均成本   5'KA'>@  
bad debt 壞賬   Vi*e@IP/  
balance 餘額   (UL4+ta  
balance sheet 資產負債表   o*5U:'=5}  
bank account 銀行賬戶   M
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bank balance 銀行結存   6*45Vf  
bank charge 銀行手續費   cA)[XpQ:+W  
bank deposit 銀行存款   n
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bank discount 銀行貼現   #wY0D_3@1  
bank draft 銀行匯票   ) ;FS7R  
bank loan 銀行借款   AY,].Zg[  
bank overdraft 銀行透支   0.TaXb
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bankers acceptance 銀行承兌   ^7^N}x@  
bankruptcy 破產   hI}
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bearer 持票人   K/L;8a  
beneficiary 受益人   Y}s@WJ  
bequest 遺產   8|6 4R:  
bill 票據   */^QH@P  
bill of exchange 匯票   aNxAZMg  
bill of lading 提單   `=UWqb(K_  
bills discounted 貼現票據   a5YIUVCv  
bills payable 應付票據   ? *>]")[>  
bills receivable 應收票據   bq>_qpr  
board of directors 董事會   rV6/Tdy  
bonds 債券   UC HZ2&  
bonus 紅利   asHxL!  
book value 賬面價值   zZ=pP5y8  
bookkeeper 簿記員   qIIJ4n  
bookkeeping 簿記   8NBT|N~N  
branch office general ledger 支店往來賬戶   CVNj-&vj  
broker 經紀人   zK|i='XSf  
brought down 接前   .8(OT./  
brought forward 接上頁   <-'$~G j  
budget 預算   1rKy@9  
by-product 副產品   lVOu)q@l7g  
by-product sales 副產品銷售   3ZEB  
capital 股本   ZJPmR/OV_  
capital income 資本收益   Dre2
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capital outlay 資本支出   $+p?Y)h .  
capital stock 股本   Gg Jf7ie4  
capital stock certificate 股票   br-]fE.be  
carried down 移後   >P6BW  
carried forward 移下頁   &i+Ce  
cash 現金   ^XbU~3(  
cash account 現金賬戶   %D$]VSP;  
cash in bank 存銀行現金   &>d: R_Q]  
cash on delivery 交貨收款    ]^'@[<  
cash on hand 庫存現金   1W7%1FA  
cash payment 現金支付   BTgG4F/)  
cash purchase 現購   4}+/F}TbJ5  
cash sale 現沽   Guz"wY  
cashier 出?#123;員   xvl3vAN9  
cashiers check 本票   2 3OC2|  
certificate of deposit 存款單折   HK`I\,K  
certificate of indebtedness 借據   Bn@(zHG+5&  
certified check 保付支票   (aOv#Vor]%  
certified public accountant 會計師   !?c|XdjZ  
charges 費用   8NyJc"T<.  
charge for remittances 匯水手續費   ~ab:/!Z  
charter 營業執照   q$I:`&  
chartered accountant 會計師   Z}$TKO*u  
chattles 動產   ]vwW]O7
  
check 支票   n]E?3UGD@W  
che stub 支票存根   MxT-1&XL  
closed account 己結清賬戶   DC{>TC[p1k  
closing 結算   Tg!m`9s+  
closing entries 結賬紀錄   X}+>!%W!}  
closing stock 期末存貨   ;>n,:355L  
closing the book 結賬   pe^u
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columnar journal 多欄日記賬   'Ut7{rZ5  
combination 聯合   KQB
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commission 佣金   8Z(Mvq]f&  
commodity 商品   dFKM 8_jH  
common stock 普通股   DI+fwXe
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company 公司   u\C lP#  
compensation 賠償   >=[(^l  
compound interest 複利   ~\J}Kqg  
consignee 承銷人   .l.a(_R  
consignment 寄銷   |yx6X{$k  
consignor 寄銷人   |JQQU!x  
consolidated balance sheet 合併資產負債表   Q ]}Hd-  
consolidated profit and loss account 合併損益表   M5 <@~V/[  
consolidation 合併   +HBd %1  
construction cost 營建成本   C=eF.FB;'  
construction revenue 營建收入   r-:Uz\gM  
contract 合同   \otWd  
control account 統制賬戶   17`1 SGZ  
copyright 版權   iyg*Xbmi~.  
corporation 公司   O#F4WWF  
cost 成本   
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cost accounting 成本會計   x QIq^/F0  
cost of labour 勞工成本   <yd{tD$A*  
cost of production 生產成本   c@893<_  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   :Of^xj>
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cost price 成本價格   DAXX;4  
credit 貸方   Ft&]7dT{W  
credit note 收款通知單   Ymg|4
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creditor 債權人   .>WxDQIo  
crossed check 橫線支票   RS8Hf~0G  
current account 往來活期賬戶   {GQ^fu;q  
current asset 流動資產   "g1)f"pL  
current liability 流動負債   O6
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current profit and loss 本期損益   MRdduPrM%$  
debit 借方   c-(UhN3WG  
debt 債務   Dy:|g1>  
debtor 債務人   sG F aL  
deed 契據   JsODzw  
deferred assets 遞延資產   c9&xe"v  
deferred liabilities 遞延負債   :51/29}  
delivery 交貨   c}2jmwq  
delivery expense 送貨費   =w{Z@S(ukz  
delivery order 出貨單   UWd=!h^dt  
demand draft 即期匯票   f=WDR m ]  
demand note 即期票據   5: KQg  
demurrage charge 延期費   NU5.o$  
deposit 存款  
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deposit slip 存款單   1pgU}sR
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depreciation 折舊   l4uMG]m  
direct cost 直接成本   8ap%?  
direct labour 直接人工   ~v|>xqWV  
director 董事   %`1q-,>v  
discount 折扣   vVFy*#I#_[  
discount on purchase 進貨折扣   pSdI/Vj'=  
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