[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。   fkI 5~Y|  
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acceptance 承兌   8-#kY}d.  
account 賬戶   1(p:dqGS  
accountant 會計員   1L,L/sOwB&  
accounting 會計   ZLjAhd)  
accounting system 會計制度   Sp>g77@  
accounts payable 應付賬款   ((ebSu2-?$  
accounts receivable 應收賬款   5L3+KkX@  
accumulated profits 累積利益   g8O6 b  
adjusting entry ?#123;整記錄   *2 Pr1U  
adjustment ?#123;整   oU|G74e6  
administration expense 管理費用   z&;8pZr  
advances 預付   WEwa<%Ss  
advertising expense 廣告費   +2`BZ}5y  
agency 代理   TuQGF$n@  
agent 代理人   m-t:'B  
agreement 契約   ~,/@]6S&Y  
allotments 分配數   M\{n+r-m  
allowance 津貼   "3^tVX%$\[  
amalgamation 合併   yzN [%/  
amortization 攤銷   =}Tm8b0  
amortized cost 應攤成本   r w!jmvHE&  
annuities 年金   4&W?:=H2  
applied cost 已分配成本   #Hrzk!&9  
applied expense 已分配費用   /\%<VBx ?q  
applied manufacturing expense 己分配製造費用   1<ag=D`F_"  
apportioned charge 攤派費用   JP8}+  
appreciation 漲價   %u! =<yn'  
article of association 公司章程   Db"mq'vT  
assessment 課稅   F*P0=DD  
assets 資產   =TD`Pet  
attorney fee 律師費   Ef]Hpjvp  
audit 審計   e|Ri  
auditor 審計員   T^ktfgXq  
average 平均數   BwT[SI
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average cost 平均成本   coAXYn  
bad debt 壞賬   G(t:s5:  
balance 餘額   f\_RW;y|m  
balance sheet 資產負債表   .D W>c }1  
bank account 銀行賬戶   R!dC20IMvH  
bank balance 銀行結存   )R7Sh51P  
bank charge 銀行手續費   !AwMD  
bank deposit 銀行存款   M!,H0(@G  
bank discount 銀行貼現   2j+w5KvU  
bank draft 銀行匯票   CNN9a7  
bank loan 銀行借款   "0HUaU,
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bank overdraft 銀行透支   Om*QN]lGq  
bankers acceptance 銀行承兌   wsmgkg  
bankruptcy 破產   [rx9gOOa&  
bearer 持票人   tLu&3<%  
beneficiary 受益人   LwB1~fF  
bequest 遺產   MhN;GMH  
bill 票據   c9+G Qp  
bill of exchange 匯票   *
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bill of lading 提單   2iNLm6"  
bills discounted 貼現票據   jz8u'y[n7  
bills payable 應付票據   =\6)B{#T  
bills receivable 應收票據   e \Qys<2r  
board of directors 董事會   ko@ej ^  
bonds 債券   LSta]81B4L  
bonus 紅利   v_XN).f;  
book value 賬面價值   m]jA(  
bookkeeper 簿記員   2W+~{3[#  
bookkeeping 簿記   mI8EeMa{  
branch office general ledger 支店往來賬戶   vx9!KWy}  
broker 經紀人   YNBM\Q  
brought down 接前   TipH}  
brought forward 接上頁   0%bCP/  
budget 預算   rMwa6ZO'm;  
by-product 副產品   5Od%Jh
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by-product sales 副產品銷售   Xmr}$<<=  
capital 股本   ]r;rAOWVV  
capital income 資本收益   B _d\eD  
capital outlay 資本支出   :$D*ab^^P  
capital stock 股本   *duG/?>P  
capital stock certificate 股票   %DSr@IX  
carried down 移後   O&?i#@ 5#  
carried forward 移下頁   UPH#~D!  
cash 現金   }<WJR Y6j  
cash account 現金賬戶   m]?Z_*1  
cash in bank 存銀行現金   IRbyW?/Xv  
cash on delivery 交貨收款   )|*Qs${tF  
cash on hand 庫存現金   O=A R`r#u  
cash payment 現金支付   ^{"i eVn  
cash purchase 現購   x;[ .ZzQ  
cash sale 現沽   Mqr]e#"o  
cashier 出?#123;員   qy|bOl  
cashiers check 本票  
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certificate of deposit 存款單折   Lip#uuuXXN  
certificate of indebtedness 借據   "=a3"/u  
certified check 保付支票   N|i>|2EB  
certified public accountant 會計師   2 `AdNt,  
charges 費用   1]If< <  
charge for remittances 匯水手續費   /<-PW9X?  
charter 營業執照   wm@j(h4  
chartered accountant 會計師   S#GxKMO%  
chattles 動產   6SCjlaGW5  
check 支票   |!(8c>]Bo  
che stub 支票存根   SNqSp.>-U"  
closed account 己結清賬戶   30HUY?'K  
closing 結算   `sm Cfh}j6  
closing entries 結賬紀錄   yepRJ%mp  
closing stock 期末存貨   mW{;$@PLF"  
closing the book 結賬   _4>DuklH,  
columnar journal 多欄日記賬   8fqabR  
combination 聯合   7(2}Vs!5  
commission 佣金   eP2Q2C8g  
commodity 商品   ,t 2CQ  
common stock 普通股   +c_AAMe  
company 公司   o'lG9ePM|  
compensation 賠償   0'd@8]|H  
compound interest 複利   l-w4E"n3  
consignee 承銷人   A'w+Lc.2  
consignment 寄銷   %uo8z~+  
consignor 寄銷人   hp)>Nzdx  
consolidated balance sheet 合併資產負債表   6 :4GI  
consolidated profit and loss account 合併損益表   wwl,F=| Y  
consolidation 合併   )FwOg;=3M"  
construction cost 營建成本   k1D7=&i  
construction revenue 營建收入   #)S}z+I  
contract 合同   `&NFl'l1C  
control account 統制賬戶   Q%O9DCi  
copyright 版權   \y7?w*K  
corporation 公司   r)S:=Is5  
cost 成本   c&T5C,]  
cost accounting 成本會計  
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cost of labour 勞工成本   q-t%spkl  
cost of production 生產成本   @zS/J,:v}  
cost of manufacture 製造成本   Q3>qT84  
cost of sales 銷貨成本   k Fl*Im  
cost price 成本價格   9-n]_AF`0  
credit 貸方   v Z10Rb8  
credit note 收款通知單   NATi)A"TZ  
creditor 債權人   rX$-K\4W  
crossed check 橫線支票   |6NvByc,  
current account 往來活期賬戶   *4~7p4[  
current asset 流動資產   L^e*_q2d:>  
current liability 流動負債   q[/g3D\G  
current profit and loss 本期損益   pXNhU88  
debit 借方   0iSNom}m  
debt 債務  
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debtor 債務人   m@nGXl'!  
deed 契據   7eq.U yUxs  
deferred assets 遞延資產   ^I/(9KP#  
deferred liabilities 遞延負債   nxN("$'cq  
delivery 交貨   +]t9kr  
delivery expense 送貨費   cV:Q(|QC  
delivery order 出貨單   6iQqOAG  
demand draft 即期匯票   <;i&-,  
demand note 即期票據   ,dba:D=l  
demurrage charge 延期費   <=uO*s>%  
deposit 存款   S?t `/"O  
deposit slip 存款單   QPVr:+\B{  
depreciation 折舊   blz#M #  
direct cost 直接成本   crd|r."
 
direct labour 直接人工   W9cvxsox  
director 董事   |QzJHP @  
discount 折扣   Uj 3{c  
discount on purchase 進貨折扣   I-.?qcy~  
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