[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。   /11CC \  
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acceptance 承兌   r>PKl'IbE  
account 賬戶   CyB4apJ  
accountant 會計員   #J8(*!I  
accounting 會計   =^l`c$G<  
accounting system 會計制度   !L3|5:j  
accounts payable 應付賬款   ,9ew75Jl  
accounts receivable 應收賬款   D$rn?@&g  
accumulated profits 累積利益   |lu@rN  
adjusting entry ?#123;整記錄   bxBndxl  
adjustment ?#123;整   TIaiJvo  
administration expense 管理費用   0;*[}M]Z  
advances 預付   npbf>n^R  
advertising expense 廣告費   </SO# g^r<  
agency 代理   No+BS%F5  
agent 代理人   5$X 8|Ve  
agreement 契約   :O?3lj)  
allotments 分配數   #SjCKQ~  
allowance 津貼   BJLeE}=H  
amalgamation 合併  
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amortization 攤銷   IlI5xkJ(  
amortized cost 應攤成本   "-AFWWKtx  
annuities 年金   ycvgF6Me<  
applied cost 已分配成本   *KU:D Y{  
applied expense 已分配費用   /rK/l  
applied manufacturing expense 己分配製造費用   YhooD ,[.  
apportioned charge 攤派費用   i~M-V=Zg  
appreciation 漲價   5Fq+^  
article of association 公司章程   6@ FxPi9|#  
assessment 課稅   *#@{&Q(Qh  
assets 資產  
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attorney fee 律師費   IF<T{/MA  
audit 審計   WU.eeiX  
auditor 審計員   m")p]B&i=  
average 平均數   +>c%I&h}`  
average cost 平均成本   U_E t  
bad debt 壞賬   /#L4ec-'  
balance 餘額   J*ZcZ FbWN  
balance sheet 資產負債表   #!_ViG )2^  
bank account 銀行賬戶   hQNUA|Q=%  
bank balance 銀行結存   t+^__~IX  
bank charge 銀行手續費   r/0AM}[!*j  
bank deposit 銀行存款   F<dhG>E9  
bank discount 銀行貼現   ?#nk}=;g8  
bank draft 銀行匯票   CwyE8v  
bank loan 銀行借款   lYr4gFOs  
bank overdraft 銀行透支   ,ZO?D|M1  
bankers acceptance 銀行承兌   4Yt'I#*  
bankruptcy 破產   ]!/R tt  
bearer 持票人   ltkA7dUbu  
beneficiary 受益人   ~4] J'E >  
bequest 遺產   _=cuOo"!  
bill 票據   OF;"%IW~}  
bill of exchange 匯票   PfhKomt"  
bill of lading 提單   qzSm]l?z  
bills discounted 貼現票據   tZ*>S]qD  
bills payable 應付票據   }We-sZ/w7r  
bills receivable 應收票據   4CS$%Cu\?w  
board of directors 董事會   w7\ \m9  
bonds 債券   whGtVx|zR
 
bonus 紅利   a\ B?J  
book value 賬面價值   0[8uuqV[cB  
bookkeeper 簿記員   O >@Q>Z8W?  
bookkeeping 簿記   &k`lbkq  
branch office general ledger 支店往來賬戶    _BCq9/  
broker 經紀人   1p<*11  
brought down 接前   DV*e.Y>  
brought forward 接上頁   4ZYywDwn  
budget 預算   ^ 7)H;$  
by-product 副產品   SWT)M1O2  
by-product sales 副產品銷售   _5OxESE  
capital 股本   Vp1Nk# H  
capital income 資本收益   ?dk)2  
capital outlay 資本支出   N,F[x0&?  
capital stock 股本   3S%/>)k  
capital stock certificate 股票   w
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carried down 移後   s>{\ ^T7y  
carried forward 移下頁   $2Bll5!]  
cash 現金   'S9jMyZrZ  
cash account 現金賬戶   r*FAUb`bG  
cash in bank 存銀行現金   tvUCd}  
cash on delivery 交貨收款   I-Am9\  
cash on hand 庫存現金   H5CL0#I  
cash payment 現金支付   o,$K=#Iv  
cash purchase 現購   '+*'sQvH[  
cash sale 現沽   ]L3MIaO2T  
cashier 出?#123;員   H}8kku>7  
cashiers check 本票   ^t`0ul]c  
certificate of deposit 存款單折   r=]$>&  
certificate of indebtedness 借據   O6">Io5  
certified check 保付支票   z.tN<P7  
certified public accountant 會計師   )d{fDwrx1  
charges 費用   <uo@k'   
charge for remittances 匯水手續費   `<hMrhfh  
charter 營業執照   {GGP8  
chartered accountant 會計師  
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chattles 動產   :g+wv}z  
check 支票   D23 c/8K  
che stub 支票存根   SXNde@% {  
closed account 己結清賬戶   R\x3'([A5  
closing 結算   7IrH(~Fo  
closing entries 結賬紀錄   hK %FpGYA  
closing stock 期末存貨   s+h} O}RV  
closing the book 結賬   Bt(nm>Ng  
columnar journal 多欄日記賬   "}S6a?]V  
combination 聯合   &&zsUAkS  
commission 佣金   iUZV-jl2/  
commodity 商品   0aJcX)  
common stock 普通股    LYyud  
company 公司   <2N=cH'  
compensation 賠償   0="wxB  
compound interest 複利   p ^)3p5w  
consignee 承銷人   Ian+0 ?`
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consignment 寄銷   w=5<mw  
consignor 寄銷人   tCv}+7)  
consolidated balance sheet 合併資產負債表   \4O_@d`A  
consolidated profit and loss account 合併損益表   RP k'1nD  
consolidation 合併   qTGi9OP6/  
construction cost 營建成本   vX&W;&  
construction revenue 營建收入   4v9d& m!<  
contract 合同   p@oz[017/J  
control account 統制賬戶   @]A c >&  
copyright 版權   a.
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corporation 公司   1I40N[PE)  
cost 成本   s? 2ikJq  
cost accounting 成本會計   .X: ,]of  
cost of labour 勞工成本   ((=T E  
cost of production 生產成本   jVqpokWH  
cost of manufacture 製造成本   $KP&#;9  
cost of sales 銷貨成本   )^ PWr^  
cost price 成本價格   Q07&7SH_  
credit 貸方   LG??Q+`l  
credit note 收款通知單   v[)8 1uY  
creditor 債權人   beNy5~M$  
crossed check 橫線支票   DHZ`y[&}|N  
current account 往來活期賬戶   ZVrZkd`  
current asset 流動資產   ,vAcri 97  
current liability 流動負債   pm[+xM9PB  
current profit and loss 本期損益   \m=k~Cf:f  
debit 借方   JoD@e[(  
debt 債務   o/& IT(v  
debtor 債務人   N*) O_Ki  
deed 契據   OP\L  
deferred assets 遞延資產   ]<S{3F=  
deferred liabilities 遞延負債   #$}A$sm  
delivery 交貨   2Ux
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delivery expense 送貨費   :#D~j]pP  
delivery order 出貨單   R*2F)e\|  
demand draft 即期匯票   %Am
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demand note 即期票據   DcE4r>8B  
demurrage charge 延期費   )"7z'ar  
deposit 存款   \u;`Lf  
deposit slip 存款單   AJ)&+H  
depreciation 折舊   <,X=M6$0n  
direct cost 直接成本   /QQjb4S}  
direct labour 直接人工   YPA$38  
director 董事   9Q'[>P=1  
discount 折扣   9TwKd0AT$&  
discount on purchase 進貨折扣   #WS>Z3AY  
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