[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。   N-
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acceptance 承兌   .dM|J'`g  
account 賬戶   1lf5x m.  
accountant 會計員   a7_&;  
accounting 會計   Go8?8*  
accounting system 會計制度   ,{tK{XpS  
accounts payable 應付賬款   x9NcIa9  
accounts receivable 應收賬款   <%~`!n,t0  
accumulated profits 累積利益   js~?y|e8k  
adjusting entry ?#123;整記錄   R54wNm@  
adjustment ?#123;整   r*gQGvc  
administration expense 管理費用   ~%8T_R/3  
advances 預付   )T_o!/\*|*  
advertising expense 廣告費   |d@%Vb
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agency 代理   @+,J^[ y  
agent 代理人   [ BpZ{Ql  
agreement 契約   p}r1@L s  
allotments 分配數   aJmSagr69C  
allowance 津貼   Ew9\Y R}  
amalgamation 合併   pm.Zc'23  
amortization 攤銷   x)h|!T=B~  
amortized cost 應攤成本   [J`%i U  
annuities 年金  
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applied cost 已分配成本   Kpx(x0^2  
applied expense 已分配費用   
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applied manufacturing expense 己分配製造費用   9 K.
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apportioned charge 攤派費用   }\s\fNSQ/  
appreciation 漲價  
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article of association 公司章程   ^V1iOf:  
assessment 課稅   i 1{Lx)  
assets 資產   fC\Cx;q-  
attorney fee 律師費   VXM5 B  
audit 審計   bJ$6[H-:  
auditor 審計員   p;P"mp\'  
average 平均數   _(R1En1  
average cost 平均成本   g<@P_^vo  
bad debt 壞賬   [lmghI!  
balance 餘額   )Td;2  
balance sheet 資產負債表   6BnP"R.  
bank account 銀行賬戶   sX :)g>b   
bank balance 銀行結存   _~=qByD   
bank charge 銀行手續費   VN5UJ!$?J  
bank deposit 銀行存款   feI%QnK)U  
bank discount 銀行貼現   ,?OWwm&J  
bank draft 銀行匯票   H2plT  
bank loan 銀行借款   zn=Ifz)#|  
bank overdraft 銀行透支   e)#O-y  
bankers acceptance 銀行承兌   K]  
bankruptcy 破產   mn>$K"_k  
bearer 持票人   !sJ*0  
beneficiary 受益人   z;#DX15Rj  
bequest 遺產   O>h,u[0  
bill 票據   X*Qtbm,  
bill of exchange 匯票   Al0 i{.V  
bill of lading 提單   qt.G_fOz  
bills discounted 貼現票據   ]I+"";oQGB  
bills payable 應付票據   ^uDNArDmj5  
bills receivable 應收票據   +J`H I1  
board of directors 董事會   >Z\{P8@k
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bonds 債券   YM:;mX5B  
bonus 紅利   I"4Lma  
book value 賬面價值   vz[-8m:f  
bookkeeper 簿記員   @lYm2l^  
bookkeeping 簿記   aLWNqe&1  
branch office general ledger 支店往來賬戶   Hju7 gP=y}  
broker 經紀人   nQ$4W  
brought down 接前   "X.JD  
brought forward 接上頁   \h#,qTE  
budget 預算   /F(wb_!  
by-product 副產品   #TXN\YNP  
by-product sales 副產品銷售   "RkbT O  
capital 股本   <#[_S$
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capital income 資本收益   D.i(Irqw!  
capital outlay 資本支出   :FUefW m  
capital stock 股本   YV6@SXy  
capital stock certificate 股票   6<uJ}3  
carried down 移後   l\?HeVk^  
carried forward 移下頁   JB_<Haj  
cash 現金   IQ5H`o?[B  
cash account 現金賬戶   wa#$9p~Q  
cash in bank 存銀行現金   o9j*Yz  
cash on delivery 交貨收款   sW53g$`v  
cash on hand 庫存現金   {hXIP`  
cash payment 現金支付   XMR$I&;G8  
cash purchase 現購   "5 /i  
cash sale 現沽   WeqE9@V  
cashier 出?#123;員   7M|!
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cashiers check 本票   h6yXW!8  
certificate of deposit 存款單折   ]d}h`!:  
certificate of indebtedness 借據   Y`O"+Jr  
certified check 保付支票   o|tq&&! <  
certified public accountant 會計師   j[^(<R8  
charges 費用   9L`5r$/  
charge for remittances 匯水手續費   \A{ [2  
charter 營業執照   (.CEEWj%{  
chartered accountant 會計師   O!,WH?
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chattles 動產   61XLL/=P  
check 支票   *FINNNARB  
che stub 支票存根   :jJ;&t^^  
closed account 己結清賬戶   FnoE\2}9  
closing 結算   + *O$ ]Hh  
closing entries 結賬紀錄   i42M.M6D$  
closing stock 期末存貨   J'Z!`R|  
closing the book 結賬   e%Sw (=a  
columnar journal 多欄日記賬   yFD3:;}  
combination 聯合   #|ppW fZQ  
commission 佣金   sDylSYq  
commodity 商品   #><P28m  
common stock 普通股   ],?rFK{O  
company 公司   +b9gP\Hke  
compensation 賠償   \$g,Hgp/<  
compound interest 複利   k\ 2.\Lwb  
consignee 承銷人   p4Wy2.&Q  
consignment 寄銷   CTNeh%K;  
consignor 寄銷人   RS8 tE(  
consolidated balance sheet 合併資產負債表   &n}eF-  
consolidated profit and loss account 合併損益表   F+c4v A})  
consolidation 合併   BA5b;+o-  
construction cost 營建成本   *_qW; l7  
construction revenue 營建收入   rz@FUU:&  
contract 合同   _#jR6g TY  
control account 統制賬戶   K 5h2 ~  
copyright 版權   O/?Lk* r  
corporation 公司   ^57G]$Q  
cost 成本   [i9.#*  
cost accounting 成本會計   r Ljb'\<*  
cost of labour 勞工成本   &|d6  
cost of production 生產成本   ;cFlZGw   
cost of manufacture 製造成本   T[?toqkD>z  
cost of sales 銷貨成本   (3_m[N\F  
cost price 成本價格   ,?3)L   
credit 貸方   \\Z{[{OZ  
credit note 收款通知單   -MCDX^>P  
creditor 債權人    .# Jusd  
crossed check 橫線支票   6]Vf`i  
current account 往來活期賬戶   d'x'hp
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current asset 流動資產   Xf"B\%,(`  
current liability 流動負債   y5p)z"  
current profit and loss 本期損益   MnQ4,+ji-  
debit 借方   wT taj08D  
debt 債務   J%:D%=9 )  
debtor 債務人   <%SG <|t  
deed 契據   'X$J+s}6&  
deferred assets 遞延資產   ;b-d2R  
deferred liabilities 遞延負債   RqONVytx  
delivery 交貨   2i4&*&A  
delivery expense 送貨費   }Qqi013E L  
delivery order 出貨單   5LkpfmR  
demand draft 即期匯票   .#4;em%7  
demand note 即期票據   B5p
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demurrage charge 延期費   ri]"a?Rm  
deposit 存款   ; xz}]@]Ar  
deposit slip 存款單   8F;r$i2  
depreciation 折舊   Jtv~
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direct cost 直接成本   BJL*Dihm[  
direct labour 直接人工   KysJ3G.k
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director 董事   W`d\A3v  
discount 折扣   4D4Y.g_x  
discount on purchase 進貨折扣   KkCA*GS  
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