[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。   +hgaBJy  
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acceptance 承兌   JL]k:i^`A  
account 賬戶   cjy0s+>>  
accountant 會計員   $ sA~p_]  
accounting 會計   J#Ne:Aj_  
accounting system 會計制度   IxEQh)J X  
accounts payable 應付賬款   EvH(Po h  
accounts receivable 應收賬款   (zM+7tJH  
accumulated profits 累積利益   Tg<>B  
adjusting entry ?#123;整記錄   /_zF?5h  
adjustment ?#123;整   bY"eC i{K  
administration expense 管理費用   T|BY00Sz`  
advances 預付   T,xVQ4J?  
advertising expense 廣告費   2t]! {L  
agency 代理   R uFu,H-  
agent 代理人   %b>y  
agreement 契約   nI|Lx`*v  
allotments 分配數   X('Q;^`  
allowance 津貼   {*ko=77$*  
amalgamation 合併   O'&X aaZV  
amortization 攤銷   O w($\,  
amortized cost 應攤成本   e$/Zb`k  
annuities 年金   H z< M  
applied cost 已分配成本   W(PW9J9  
applied expense 已分配費用   /k3n{?$/  
applied manufacturing expense 己分配製造費用   @WDqP/4  
apportioned charge 攤派費用   (PT?h>|St  
appreciation 漲價   ("P mB?20  
article of association 公司章程   0R%uVJG  
assessment 課稅   a,0o{*(u$  
assets 資產   ;ijfI  
attorney fee 律師費   bcx{_&1p  
audit 審計  
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auditor 審計員   `aWwF} +Y  
average 平均數   *V@MAt  
average cost 平均成本   [%)B%h`XGf  
bad debt 壞賬   gU 2c--`  
balance 餘額   ;u-< {2P  
balance sheet 資產負債表   `w+9j-  
bank account 銀行賬戶   uTlT'9)  
bank balance 銀行結存   >G3J3P(  
bank charge 銀行手續費   &<#BsFz  
bank deposit 銀行存款   hDkqEkq1R  
bank discount 銀行貼現   CyBM4q
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bank draft 銀行匯票   nu<!2xs,  
bank loan 銀行借款   ``YL] <<  
bank overdraft 銀行透支   G'}_ZUy#  
bankers acceptance 銀行承兌   vM4`u5  
bankruptcy 破產   oWaIjU0  
bearer 持票人   [q+39  
beneficiary 受益人   r0$9c  
bequest 遺產   VV}fW"_ND  
bill 票據   4oaP"T@6  
bill of exchange 匯票   7!yF5+_d  
bill of lading 提單   7Hkf7\JY  
bills discounted 貼現票據   ;0X|*w1JO  
bills payable 應付票據   FLnAN;  
bills receivable 應收票據   sFz4^Kn  
board of directors 董事會   d<cbp[3F  
bonds 債券   Ew,wNR`  
bonus 紅利   >dC(~j{  
book value 賬面價值   {j=hQL3   
bookkeeper 簿記員   ` Ehgn?6'  
bookkeeping 簿記   !VZCM{  
branch office general ledger 支店往來賬戶   bg3jo
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broker 經紀人   N,+g/o\f  
brought down 接前   au}0PnA;  
brought forward 接上頁   Q@.9wEAJ  
budget 預算   ?bYQZJ>&  
by-product 副產品   m=l3O:~J  
by-product sales 副產品銷售   z^HlDwsbm  
capital 股本   {|wTZ  
capital income 資本收益   ps;o[gB@5  
capital outlay 資本支出   iU+,Jeu  
capital stock 股本   U[ O!&:6  
capital stock certificate 股票   nz?BLO=  
carried down 移後   cz~11j#  
carried forward 移下頁   cZ2, u,4  
cash 現金   b6$A@b  
cash account 現金賬戶   #w?%&,Kp  
cash in bank 存銀行現金   A(sx5Ynp  
cash on delivery 交貨收款    hahD.P<  
cash on hand 庫存現金   (2(;u1  
cash payment 現金支付   O*Pe[T5x'  
cash purchase 現購   /@}# KP=  
cash sale 現沽   9@>hm>g.  
cashier 出?#123;員   r|BKp,u9
  
cashiers check 本票   QMpA~x_m  
certificate of deposit 存款單折   ,ui'^8{gK  
certificate of indebtedness 借據   @y2Bq['  
certified check 保付支票   xfQ;5 n  
certified public accountant 會計師   U~@B%Msb L  
charges 費用   ~(P\F&A(&  
charge for remittances 匯水手續費   %z_b/yG  
charter 營業執照   zYJ`.,#C 5  
chartered accountant 會計師   Vk=<,<BB  
chattles 動產   }nERQq&A  
check 支票   6C}Z1lZl  
che stub 支票存根   7uH{UpslJ  
closed account 己結清賬戶   7#*CWh1BNO  
closing 結算   j`M<M[C*4N  
closing entries 結賬紀錄   #yOY&W:N  
closing stock 期末存貨   fBh|:2u  
closing the book 結賬   U.} =j'Us+  
columnar journal 多欄日記賬    xyCcd=  
combination 聯合   -+Ji~;b  
commission 佣金   -mdPqVIJn:  
commodity 商品   l),13"?C(  
common stock 普通股   jl29~^@}1i  
company 公司   itM
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compensation 賠償   _ L6>4  
compound interest 複利   Q%d[U4@  
consignee 承銷人   j`hbQp\`  
consignment 寄銷   dL"i\5#%A  
consignor 寄銷人   3+PM_c)Y  
consolidated balance sheet 合併資產負債表   bTKxv<  
consolidated profit and loss account 合併損益表   vxZUtyJfe  
consolidation 合併   01w/,r  
construction cost 營建成本   1#RA+d(  
construction revenue 營建收入   RtEkd_2  
contract 合同   ho<#i(  
control account 統制賬戶   'm((G4  
copyright 版權   l8li@K  
corporation 公司   ~<R~Q:T  
cost 成本   :fUmMta  
cost accounting 成本會計   t":>O0>cz  
cost of labour 勞工成本   t')I c6.?i  
cost of production 生產成本   CtxK{:  
cost of manufacture 製造成本   g}h0J%s
 
cost of sales 銷貨成本   -p~B -,  
cost price 成本價格   Jrl xa3 [  
credit 貸方   [a6lE"yr  
credit note 收款通知單   Fm{y.URo  
creditor 債權人   |9JYg7<  
crossed check 橫線支票   Xb;`WE gC  
current account 往來活期賬戶   Dne&YVF9V  
current asset 流動資產   XRin~wz|S  
current liability 流動負債   =^}2 /vA  
current profit and loss 本期損益   3<lDsb(}0A  
debit 借方   O;tn5  
debt 債務   4 .qjTR  
debtor 債務人   ]sE^=;Pv?  
deed 契據   '?4[w]0J<  
deferred assets 遞延資產   8i"fhN3?Y  
deferred liabilities 遞延負債   G_RK3 E[FK  
delivery 交貨   ea /6$f9^  
delivery expense 送貨費   XoOe=V?I )  
delivery order 出貨單   @n3PCH6:Ao  
demand draft 即期匯票   O%{>Zo_<  
demand note 即期票據   *n\qV*|6bI  
demurrage charge 延期費   tL|Q{+i yE  
deposit 存款   ~a Rq\fx{  
deposit slip 存款單   %*hBrjbj  
depreciation 折舊   H2p;J#cv@  
direct cost 直接成本   F!'"mU<f  
direct labour 直接人工   X*&r/=  
director 董事   P'';F}NwfX  
discount 折扣  
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discount on purchase 進貨折扣   Pr"ESd>Y  
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