[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。   4YDK`:4I~  
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acceptance 承兌   JBfDz0P  
account 賬戶   0T7(c-  
accountant 會計員   &IsQgS7R  
accounting 會計   6r! Y ~\@  
accounting system 會計制度   ph{p[QI:{X  
accounts payable 應付賬款   PPk\W7G  
accounts receivable 應收賬款   A]ZCQ49  
accumulated profits 累積利益   }/&Q\Sc
  
adjusting entry ?#123;整記錄   7ksh%eV  
adjustment ?#123;整   <k?o fE1o  
administration expense 管理費用   5OeTOI()&5  
advances 預付   J!5BH2bg  
advertising expense 廣告費   xFxl9oM."  
agency 代理   1c_gh12  
agent 代理人   cKuU#&FaV  
agreement 契約   **_`AM~  
allotments 分配數   q9cmtZrm  
allowance 津貼   1{+x >Pv:  
amalgamation 合併   !$Aijd s5  
amortization 攤銷   ie|I*;#  
amortized cost 應攤成本   arJ4^ d  
annuities 年金   uw!  
applied cost 已分配成本   h07Z.q ;  
applied expense 已分配費用   ^7MhnA  
applied manufacturing expense 己分配製造費用   z@;]Hy  
apportioned charge 攤派費用   Ay)q %:qx  
appreciation 漲價   Vij P;  
article of association 公司章程   9rXbv4{  
assessment 課稅   jJFWPD]u  
assets 資產   X8~dFjhX  
attorney fee 律師費   7'u<)V  
audit 審計   L#sw@UCK  
auditor 審計員   !OWPwBm;  
average 平均數   3 i<,#FaL  
average cost 平均成本   5tPBTS<<"L  
bad debt 壞賬   ?CO\jW_ *n  
balance 餘額   0
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balance sheet 資產負債表   (ii6w d<*  
bank account 銀行賬戶   S\fEV"  
bank balance 銀行結存   piYv}4;:(  
bank charge 銀行手續費   5\93-e  
bank deposit 銀行存款   V.zKjoky@  
bank discount 銀行貼現   ~^d. zIN!  
bank draft 銀行匯票   ~3byAL  
bank loan 銀行借款   M|!^ #!a(  
bank overdraft 銀行透支   H`u8}{7  
bankers acceptance 銀行承兌   z'@j9vT  
bankruptcy 破產   zogtIn)  
bearer 持票人   @X`~r8&  
beneficiary 受益人   sX&.8  
bequest 遺產   i0F.c\  
bill 票據   9$,x^Qx  
bill of exchange 匯票   E)==!T@E  
bill of lading 提單   \#4??@+Xf  
bills discounted 貼現票據   I9O9V[  
bills payable 應付票據   Jf\lnJTyU8  
bills receivable 應收票據   nQ|4.e;  
board of directors 董事會   ' JHCf  
bonds 債券   []HMUL]"  
bonus 紅利   yXU-@~  
book value 賬面價值   <viIpz2jh%  
bookkeeper 簿記員   >!+.M9  
bookkeeping 簿記   k=w;jX&;`  
branch office general ledger 支店往來賬戶   9pPb]v,6  
broker 經紀人   G| 7\[!R  
brought down 接前   '[#a-8-JY_  
brought forward 接上頁   &
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budget 預算   #Mo`l/Cwp  
by-product 副產品   qz7:jq3N-{  
by-product sales 副產品銷售   _\E{T5  
capital 股本   8r '  
capital income 資本收益   p.K
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capital outlay 資本支出   e&[
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capital stock 股本   shW$V93<  
capital stock certificate 股票   ~;
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carried down 移後   -r/G)Rs  
carried forward 移下頁   34VyR a  
cash 現金   Z09FW>"u  
cash account 現金賬戶   WqN=D5  
cash in bank 存銀行現金   PfX{n5yBW8  
cash on delivery 交貨收款   X!5N2x  
cash on hand 庫存現金   8r[ZGUV  
cash payment 現金支付   wu?ahNb.`Y  
cash purchase 現購   HZMs],GX  
cash sale 現沽   ?]%JQ]Gf*  
cashier 出?#123;員   EubR]ckB  
cashiers check 本票   * d6[kY  
certificate of deposit 存款單折   r\]yq-_  
certificate of indebtedness 借據   qh Ezv~  
certified check 保付支票   e;b,7Qw  
certified public accountant 會計師   f`<j(.{9F
 
charges 費用   $iQ>c 6  
charge for remittances 匯水手續費   }qfr&Ffh@  
charter 營業執照   )#-27Y  
chartered accountant 會計師   0P`wh=")  
chattles 動產   <4jQbY;  
check 支票   E_&Hje|J_[  
che stub 支票存根   h}xUZ:  
closed account 己結清賬戶   7t-j2 n`<  
closing 結算   "^-U#f>k  
closing entries 結賬紀錄   "cjZ6^Hum  
closing stock 期末存貨   0?uX}8w  
closing the book 結賬   A(duUl~  
columnar journal 多欄日記賬   <B6@q4Q  
combination 聯合   Z:f0>  
commission 佣金   G%)?jg@EA  
commodity 商品   Wd4fIegk  
common stock 普通股  
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company 公司   ];Whvdnv  
compensation 賠償   PpM Z-f@  
compound interest 複利   1A^iUC5)  
consignee 承銷人   &_FNDJ>MCk  
consignment 寄銷   /^96|  
consignor 寄銷人   Cus=UzL  
consolidated balance sheet 合併資產負債表   =/=x"q+X  
consolidated profit and loss account 合併損益表   k*|dX.C:  
consolidation 合併   b~06-dk1  
construction cost 營建成本   Sp)KtMV  
construction revenue 營建收入   2'g< H-[  
contract 合同   Hxr2Q]c?u  
control account 統制賬戶   I V
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copyright 版權   ':#?YQ}2  
corporation 公司   >_M}l@1  
cost 成本   TH
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cost accounting 成本會計   >7!aZO  
cost of labour 勞工成本   "_+X#P x  
cost of production 生產成本   `XYT:'   
cost of manufacture 製造成本   ';V(sRU@  
cost of sales 銷貨成本   Ff>Y<7CQ v  
cost price 成本價格   ))c;D
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credit 貸方   &Pxt6M\d  
credit note 收款通知單   4,9AoK)yp  
creditor 債權人   )DMu`cD  
crossed check 橫線支票   , >Y .!  
current account 往來活期賬戶   ^7q=E@[e
 
current asset 流動資產   (Br$(XJoK}  
current liability 流動負債   Orh5d7+S  
current profit and loss 本期損益   ]6OrL TmP  
debit 借方  
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debt 債務   ^ vI|  
debtor 債務人   Y^LFJB|
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deed 契據   AX**q$'R  
deferred assets 遞延資產   ..FUg"sSO  
deferred liabilities 遞延負債   iM2 EEC  
delivery 交貨   .Q"3[  
delivery expense 送貨費   5!#"
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delivery order 出貨單   w|WZEu:0|  
demand draft 即期匯票   hM\QqZFyp  
demand note 即期票據   ZJ"*A+IJx[  
demurrage charge 延期費   yG&kP:k<  
deposit 存款   +Smv<^bW  
deposit slip 存款單   X2@mQ&n  
depreciation 折舊   N(Y9FD;H  
direct cost 直接成本   s cR-|GuZ  
direct labour 直接人工   w%S<N  
director 董事   NOyLZa'  
discount 折扣   >|0yH9af  
discount on purchase 進貨折扣   $ajw]2kx  
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