[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。   ` K0PLxSv  
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acceptance 承兌   Pf?15POg&B  
account 賬戶   whrDw1>(  
accountant 會計員    !$!%era`  
accounting 會計   f&RjvVP?s  
accounting system 會計制度   V7O7"Q^q  
accounts payable 應付賬款   ZvO1=* J,  
accounts receivable 應收賬款   uY/CiTWr  
accumulated profits 累積利益   XD_!5+\H1  
adjusting entry ?#123;整記錄   j'hWhLax  
adjustment ?#123;整   [X8EfU}  
administration expense 管理費用   GhjqStjS&l  
advances 預付   B?y[ %i  
advertising expense 廣告費   8F's9c,  
agency 代理   bw+IH-b  
agent 代理人   y=[{:
 
agreement 契約   _#{qDG=  
allotments 分配數   ~ tN/  
allowance 津貼   _sy]k A  
amalgamation 合併   UdA,.C0  
amortization 攤銷   |L:X$oM  
amortized cost 應攤成本   -%{+\x2  
annuities 年金   O'3/21)|y  
applied cost 已分配成本   rq}xuSFI  
applied expense 已分配費用   h'_$I4e)  
applied manufacturing expense 己分配製造費用   {MDM=;WP_  
apportioned charge 攤派費用   TqOH(={  
appreciation 漲價   +Z"[2Dm  
article of association 公司章程   4Mt
RI  
assessment 課稅   V{x[^+w7X~  
assets 資產   1rLxF{,  
attorney fee 律師費   ~C
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audit 審計   bqx2lQf,_  
auditor 審計員   t=s.w(3t  
average 平均數   I9` ZK2S  
average cost 平均成本   b@K1;A! S  
bad debt 壞賬   R|wS*xd,  
balance 餘額   {G<1.  
balance sheet 資產負債表   C',uY7}<  
bank account 銀行賬戶   I{.t-3hp  
bank balance 銀行結存   kXlI*h  
bank charge 銀行手續費   .NxskXq)  
bank deposit 銀行存款   r)Ml-r=  
bank discount 銀行貼現   EVA&By6_k  
bank draft 銀行匯票   I }8b]  
bank loan 銀行借款   V-X Ty iv  
bank overdraft 銀行透支   %[azMlp<  
bankers acceptance 銀行承兌  
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bankruptcy 破產   Q:b0!  
bearer 持票人   sr(nd35  
beneficiary 受益人   D*sL&Rt][Y  
bequest 遺產   U9awN&1([  
bill 票據   \%V !& !'  
bill of exchange 匯票   zvdIwV&oT  
bill of lading 提單   dNov= w  
bills discounted 貼現票據   i<=2 L?[.I  
bills payable 應付票據   E]^n\bE
%  
bills receivable 應收票據   dk]A,TB*2  
board of directors 董事會   [k qO6U  
bonds 債券   0V`~z-#  
bonus 紅利   C^,J6;'  
book value 賬面價值   ~d ~oC$=TC  
bookkeeper 簿記員   t\Qm2Q)>  
bookkeeping 簿記   %Q;:nVt  
branch office general ledger 支店往來賬戶   <yvo<R^30  
broker 經紀人   &!HG.7AY  
brought down 接前   :7(d6gEL  
brought forward 接上頁   %dhrXK5  
budget 預算   %e|UA-(  
by-product 副產品   &4l!2  
by-product sales 副產品銷售   JRAU|gr  
capital 股本   |8 GLS4.]t  
capital income 資本收益   -SzCeq(p%5  
capital outlay 資本支出   Ub4)x  
capital stock 股本   s*eM}d.p  
capital stock certificate 股票   Q7/Jyx|  
carried down 移後   &>K|F >7q  
carried forward 移下頁   SbsdunW+?  
cash 現金   E33x)CP  
cash account 現金賬戶   AgUjC  
cash in bank 存銀行現金   lTtc#  
cash on delivery 交貨收款   aQzmobleep  
cash on hand 庫存現金   K 6,c||#<  
cash payment 現金支付   $v"CQD  
cash purchase 現購   4! F$nmG)  
cash sale 現沽   5-S-r9  
cashier 出?#123;員   WE-+WC!!:  
cashiers check 本票   x`'s  
certificate of deposit 存款單折   m2ph8KC  
certificate of indebtedness 借據   7;?7q  
certified check 保付支票   %?8.UW\m  
certified public accountant 會計師   %+UTs 'I  
charges 費用   (IA:4E}  
charge for remittances 匯水手續費   _p9 _Pg8  
charter 營業執照   r'XWt]B+[  
chartered accountant 會計師   _eH@G(W(  
chattles 動產   /1=x8Sb  
check 支票   C/ ]Bx  
che stub 支票存根   gb[.Ww  
closed account 己結清賬戶   #sbW^Q'I  
closing 結算   fQ_tXY  
closing entries 結賬紀錄   T~p>Ed9  
closing stock 期末存貨   l^$U~OB8k  
closing the book 結賬    Lu[Hz8  
columnar journal 多欄日記賬   Vgy12dE  
combination 聯合   +j$nbU0U  
commission 佣金   <\d2)Iv  
commodity 商品   >km$zfM2-  
common stock 普通股   !L/.[:X  
company 公司   A$;*O)  
compensation 賠償   =OKUSHu@V  
compound interest 複利   <N=ow"rD  
consignee 承銷人   87KSV"IU8  
consignment 寄銷   cwQ*P$n  
consignor 寄銷人   Z1(!syg  
consolidated balance sheet 合併資產負債表   m]{/5L  
consolidated profit and loss account 合併損益表   VwXR,(  
consolidation 合併   \ Z~ <jv  
construction cost 營建成本   Us>
 
construction revenue 營建收入   : >$v@d  
contract 合同   N2u4MI2  
control account 統制賬戶   {%\;'&@z\  
copyright 版權   eV0eMDY5  
corporation 公司   ]a:T]x6'  
cost 成本   n~i^+pD@  
cost accounting 成本會計   jo 0
XOs  
cost of labour 勞工成本   s;tI?kR>%  
cost of production 生產成本   1D~B\=LL}  
cost of manufacture 製造成本   7a.iT-*  
cost of sales 銷貨成本   SF[Z]|0gs  
cost price 成本價格   @Qqf4h  
credit 貸方   ?9*[\m?-  
credit note 收款通知單   \z.p [;'ir  
creditor 債權人   NpGz y`&b  
crossed check 橫線支票   -,$:^4  
current account 往來活期賬戶   W)Y o-%  
current asset 流動資產   s>TC~d82  
current liability 流動負債   _e|-O>#pl  
current profit and loss 本期損益   /5\{(=0  
debit 借方   ZCf d<NS?  
debt 債務   F5w=tK  
debtor 債務人   dcE(uf  
deed 契據   9HlM0qE5b  
deferred assets 遞延資產   Z/;8eb*B7  
deferred liabilities 遞延負債   Imo?)dYK  
delivery 交貨  
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delivery expense 送貨費   aZta%3`)  
delivery order 出貨單   SNHALF  
demand draft 即期匯票   Jp~[Dm  
demand note 即期票據   
Maiyd  
demurrage charge 延期費   q+XU Cnv  
deposit 存款   f>?b2a2HX  
deposit slip 存款單   ;y>}LGG  
depreciation 折舊   ,awkL :  
direct cost 直接成本   u$^r(.EV  
direct labour 直接人工   }</"~Kw!  
director 董事   2W63/kRbU  
discount 折扣   GbC JGqOR  
discount on purchase 進貨折扣   l!}7GWj  
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