[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。   6Zl.Lh  
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acceptance 承兌   J?|K
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account 賬戶   wfU&{7yt  
accountant 會計員   7g4M/?H}K  
accounting 會計   UIm[DYMS  
accounting system 會計制度   {7
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accounts payable 應付賬款   0C"PC:h5  
accounts receivable 應收賬款   v"G%5pq*\  
accumulated profits 累積利益   JsWq._O{/  
adjusting entry ?#123;整記錄   #NVF\  
adjustment ?#123;整   S4aHce5PXA  
administration expense 管理費用   Bsih<`KF^  
advances 預付   ci{9ODN  
advertising expense 廣告費   E9Qd>o  
agency 代理   Jm*M7gj  
agent 代理人   <?=mLOo=  
agreement 契約   ^R8U-V8:  
allotments 分配數   Npf7p  
allowance 津貼   d-#u/{jG)  
amalgamation 合併   '!r+Tz  
amortization 攤銷   eD` ,  
amortized cost 應攤成本   t^bdi}[  
annuities 年金   U||w6:W5  
applied cost 已分配成本   c],frhmyd  
applied expense 已分配費用   -KU)7V  
applied manufacturing expense 己分配製造費用   N .Wdi  
apportioned charge 攤派費用   JPoK\-9NT  
appreciation 漲價   cA (e"N  
article of association 公司章程   [Q.4]K2  
assessment 課稅   N8MlT \+r  
assets 資產   "Wn?8vR  
attorney fee 律師費   0F0Q =dZ  
audit 審計   foP>w4pB  
auditor 審計員   =|WV^0=S'%  
average 平均數   KWn
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average cost 平均成本   44fq1<.K  
bad debt 壞賬   Jv4D^>yj[  
balance 餘額   +~i+k~{`H  
balance sheet 資產負債表   l:5CM[mZ  
bank account 銀行賬戶   vxilQp  
bank balance 銀行結存   8t*%q+Z  
bank charge 銀行手續費   |au qj2  
bank deposit 銀行存款   &Lt$a_y>  
bank discount 銀行貼現   :(?hLH.W[  
bank draft 銀行匯票   w;SH>Ax:  
bank loan 銀行借款   X\$W'^np  
bank overdraft 銀行透支   L/iVs`qF  
bankers acceptance 銀行承兌   ;MR C~F=  
bankruptcy 破產   Y+_5"LV  
bearer 持票人   Oih2UrF  
beneficiary 受益人   ,O&PLr8cJ?  
bequest 遺產   TXh@  
bill 票據   sG1]A:_<C  
bill of exchange 匯票   _AFt 6
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bill of lading 提單   s eZ<52f2  
bills discounted 貼現票據   Vw;ldEdx  
bills payable 應付票據   E][{RTs  
bills receivable 應收票據   h@m n GE  
board of directors 董事會   kj3o 1 Y  
bonds 債券   64\5v?C  
bonus 紅利   :rs\ydDUF  
book value 賬面價值   .dKRIFo  
bookkeeper 簿記員   I\uB"Z{9  
bookkeeping 簿記   `F+x]<m!  
branch office general ledger 支店往來賬戶   iZq@W3GL C  
broker 經紀人   ZAM+4#@  
brought down 接前    ZV q  
brought forward 接上頁   [ls ?IFg  
budget 預算   =Z>V}`n  
by-product 副產品   X-N$+[#  
by-product sales 副產品銷售   gy
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capital 股本   ^3)2]>pW  
capital income 資本收益   ox=7N{+`J  
capital outlay 資本支出   e9_O/iN  
capital stock 股本   ,pa&he  
capital stock certificate 股票   ,nChwEn  
carried down 移後   7" STS7_  
carried forward 移下頁   v yLAs;  
cash 現金   o(>-:l i0  
cash account 現金賬戶   .kKwdqO+zB  
cash in bank 存銀行現金   eeJt4DV8v  
cash on delivery 交貨收款   +-!|%jG`%v  
cash on hand 庫存現金   zI:5I@ X  
cash payment 現金支付   ExP25T  
cash purchase 現購   CygV_q
  
cash sale 現沽   >'TD?@sr  
cashier 出?#123;員   \;:@=9`  
cashiers check 本票   X@AkA9'fq  
certificate of deposit 存款單折   ^'I5]cRa  
certificate of indebtedness 借據   .q9|XDqQc  
certified check 保付支票   q>:&xR"ra  
certified public accountant 會計師   ;1g-z]  
charges 費用   0G\
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charge for remittances 匯水手續費   i`nw"8  
charter 營業執照   rUpAiZfz >  
chartered accountant 會計師   vgW1hWmHJ  
chattles 動產   >.w
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check 支票   9"lW"lG!  
che stub 支票存根   5F sj_wFk  
closed account 己結清賬戶   o4
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closing 結算   `L*;58
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closing entries 結賬紀錄   7RFkHME  
closing stock 期末存貨   sAN:C{  
closing the book 結賬   P5xm Lefng  
columnar journal 多欄日記賬   s&`XK$p  
combination 聯合   6`";)T[G9  
commission 佣金   @bCiaBdi  
commodity 商品   |21hY  
common stock 普通股   DD$Pr&~=  
company 公司   [5eT|uy  
compensation 賠償   LP-Q'vb<=  
compound interest 複利   "sx&8H"  
consignee 承銷人   =egi?Ne  
consignment 寄銷   wBHDof xX  
consignor 寄銷人   wVJ FA1  
consolidated balance sheet 合併資產負債表   J'c9577$  
consolidated profit and loss account 合併損益表   L.:QI<n  
consolidation 合併   yj+b/9My   
construction cost 營建成本   !gew;Jz  
construction revenue 營建收入   Y <k ,E  
contract 合同   Ib8{+j  
control account 統制賬戶   'I>#0VRr  
copyright 版權   NP'DuzC  
corporation 公司   i6:yNb ='  
cost 成本   N~J Eia%  
cost accounting 成本會計   }~'Wz*Gm  
cost of labour 勞工成本   rPpAg  
cost of production 生產成本   ~%:p_td  
cost of manufacture 製造成本   Tn-]0hWkP  
cost of sales 銷貨成本   U*:'/.  
cost price 成本價格   gbf=H8]  
credit 貸方   FF!g9>  
credit note 收款通知單   R./6Q1  
creditor 債權人   jF_I4
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crossed check 橫線支票   aB!Am +g  
current account 往來活期賬戶   Hll}8d6[  
current asset 流動資產   PSR`8z n
 
current liability 流動負債   Hbc&.W;g7[  
current profit and loss 本期損益   u`@FA?+E1  
debit 借方   8v
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debt 債務   $QBUnLOek&  
debtor 債務人   r$
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deed 契據   'k Z1&_{  
deferred assets 遞延資產   #de^~  
deferred liabilities 遞延負債   DJ0T5VE W3  
delivery 交貨   Wj=ex3K3u.  
delivery expense 送貨費   7zZ|=W?&{  
delivery order 出貨單   RcP5].^T  
demand draft 即期匯票   G@!9)v]9  
demand note 即期票據   a\_,_psK  
demurrage charge 延期費   ta.,4R&K  
deposit 存款   }?kO<)d  
deposit slip 存款單   f.^w/ GJO/  
depreciation 折舊   oz@6%3+  
direct cost 直接成本   3~xOO*`o  
direct labour 直接人工   ]X|G+[Ujv  
director 董事   /
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discount 折扣   ?} tQaj  
discount on purchase 進貨折扣   9W$)W  
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