[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。   Efp[K}Z^$  
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acceptance 承兌   6L<Y   
account 賬戶   u_HCXpP!Q  
accountant 會計員   @ /.w%  
accounting 會計   I3qTSX-  
accounting system 會計制度   @#r6->%W  
accounts payable 應付賬款   N?EeT}m_  
accounts receivable 應收賬款   d%Ls'[Y^_0  
accumulated profits 累積利益   -xXdT$Xd  
adjusting entry ?#123;整記錄   .QU]  
adjustment ?#123;整   1SF8D`3  
administration expense 管理費用   k3+LP7|*  
advances 預付   HT:V;?"  
advertising expense 廣告費   "T@9#7Obu  
agency 代理   K+\2cf?bU  
agent 代理人   XEBeoOX/  
agreement 契約   _]v@Dq VP  
allotments 分配數   ]T<tkvcI  
allowance 津貼   mCe"=[  
amalgamation 合併   &g"`J`  
amortization 攤銷   %At. nlss  
amortized cost 應攤成本   (u4'*[o\t  
annuities 年金   Q h{P>}  
applied cost 已分配成本   o<gK
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applied expense 已分配費用   WF_v>g:g  
applied manufacturing expense 己分配製造費用   qizQt]l  
apportioned charge 攤派費用   1 '!D   
appreciation 漲價   d@%PTSX  
article of association 公司章程    RnSll-  
assessment 課稅   "m%EFWUOl  
assets 資產   <A(Bq'eQM  
attorney fee 律師費   Wj BH2v  
audit 審計   l(9AwVoAR|  
auditor 審計員   |~o0-: 'C  
average 平均數   &+0?Xip{Z  
average cost 平均成本   E!RlH3})  
bad debt 壞賬   7|xu)zYB  
balance 餘額   Ic
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balance sheet 資產負債表   V.%LA.8  
bank account 銀行賬戶   T/FZn{I  
bank balance 銀行結存   *xjP^y":  
bank charge 銀行手續費   ]N2! 'c  
bank deposit 銀行存款   AJ3%Z$JJ;s  
bank discount 銀行貼現   ~.>8ww  
bank draft 銀行匯票   Z,tHyyF?j  
bank loan 銀行借款   0|<9eD\I=  
bank overdraft 銀行透支    7p- RPC  
bankers acceptance 銀行承兌   n[B[hAT  
bankruptcy 破產   lMl'+ yy  
bearer 持票人   S,EL=3},=  
beneficiary 受益人   &e78xtA{  
bequest 遺產   6L; ]5)#
 
bill 票據   @+0dgkJ  
bill of exchange 匯票  
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bill of lading 提單   T^F83 Py<  
bills discounted 貼現票據   ~ 0h@p4  
bills payable 應付票據   /ykc`E?f  
bills receivable 應收票據  
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board of directors 董事會   P4zwTEk`  
bonds 債券   (I`lv=R"j  
bonus 紅利   l<p<\,nV$  
book value 賬面價值   Ms
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bookkeeper 簿記員   &Yo|Pj  
bookkeeping 簿記   E0x\h<6W~  
branch office general ledger 支店往來賬戶   +MD 84YR  
broker 經紀人   `kE7PXqa  
brought down 接前   +$Y*1{hyOo  
brought forward 接上頁   Qea"49R  
budget 預算   8A5/jqnqt  
by-product 副產品   L[Ot$  
by-product sales 副產品銷售   {kBsiSvsA;  
capital 股本   <5^m`F5  
capital income 資本收益   6#AEVRJKU@  
capital outlay 資本支出   I

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capital stock 股本   XUKlgl!+.  
capital stock certificate 股票   1szObhN-l  
carried down 移後   N:CQ$7T{ j  
carried forward 移下頁   lSBR(a<\y  
cash 現金   9^9-\DG  
cash account 現金賬戶   rd<43  
cash in bank 存銀行現金   GXIzAB(  
cash on delivery 交貨收款   ~o/k?l  
cash on hand 庫存現金   C\joDAD  
cash payment 現金支付   *u:,@io7'G  
cash purchase 現購   :|$cG~'J  
cash sale 現沽   F+GX{e 7E\  
cashier 出?#123;員   d3|/&gDBK  
cashiers check 本票   f,F1k9-1!  
certificate of deposit 存款單折   W9pY=9]p+  
certificate of indebtedness 借據   }*U|^$FEU  
certified check 保付支票   PO 8Z2"WI  
certified public accountant 會計師   .k-6LR  
charges 費用   -`DYDIr  
charge for remittances 匯水手續費   x=IZ0@p  
charter 營業執照   8zpzVizDG  
chartered accountant 會計師   C #iZAR  
chattles 動產   IC5QH<.$C  
check 支票   Jfk
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che stub 支票存根   0j;ZPqEf3  
closed account 己結清賬戶   Z'>UR.g  
closing 結算   2m]4  
closing entries 結賬紀錄   (9oo8&GG  
closing stock 期末存貨   XI ;] c5  
closing the book 結賬   &A*E)T#>#  
columnar journal 多欄日記賬   H la?\  
combination 聯合   [qW%H,_  
commission 佣金   LSA6*Q51  
commodity 商品   bS2g4]$'po  
common stock 普通股   ap'La|9t>  
company 公司   CQNMCYjg(R  
compensation 賠償   V8):!  
compound interest 複利   {hJCn*m_   
consignee 承銷人   ||Owdw
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consignment 寄銷   -3i(N.)<;  
consignor 寄銷人   1/m$#sz  
consolidated balance sheet 合併資產負債表   _B#x{ii  
consolidated profit and loss account 合併損益表   br Iz8]  
consolidation 合併   n@ SUu7o  
construction cost 營建成本   l"A/6r!Dp  
construction revenue 營建收入   z,$uIv
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contract 合同   0 K#|11r  
control account 統制賬戶   }~|`h1JF  
copyright 版權   g- wE(L  
corporation 公司   (*P`  
cost 成本   ?4U4o<   
cost accounting 成本會計   g_
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cost of labour 勞工成本   1HKA`]D"p  
cost of production 生產成本   eOiH7{OA,  
cost of manufacture 製造成本   Jk-WD"J6  
cost of sales 銷貨成本   E b:iym0  
cost price 成本價格   T)sIV5bk  
credit 貸方   ,hu@V\SKv  
credit note 收款通知單   sZCK?  
creditor 債權人   <uv`)Q9  
crossed check 橫線支票   V\x'w*FP  
current account 往來活期賬戶   vT0Op e6m  
current asset 流動資產   G#e]J;   
current liability 流動負債   gk6R#  
current profit and loss 本期損益   +B " aUF  
debit 借方   (kB  
debt 債務   & ;.rPU  
debtor 債務人    zHz>Gc  
deed 契據   .tLRY  
deferred assets 遞延資產   HBR/" m  
deferred liabilities 遞延負債   ~`&4?c3p  
delivery 交貨   -rI7ihr*  
delivery expense 送貨費   WN{8gL&y  
delivery order 出貨單   J)B3o$  
demand draft 即期匯票   DvQV_D  
demand note 即期票據   Z(tJd,  
demurrage charge 延期費   C(v'7H{4cW  
deposit 存款   ] 9C)F*r7  
deposit slip 存款單   'l<$H=ZUVG  
depreciation 折舊   VnSO>O  
direct cost 直接成本   ?m2FN<S  
direct labour 直接人工   $peL1'Evo  
director 董事   q6$6:L,<  
discount 折扣   S+[,\>pY  
discount on purchase 進貨折扣   NpZ'pBl  
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