[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。   kF3 EJ  
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acceptance 承兌  
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account 賬戶   M$1+,[^f  
accountant 會計員   ioi0^aM  
accounting 會計   ?4Lb*{R  
accounting system 會計制度   [POcO  
accounts payable 應付賬款   6T< ~mn  
accounts receivable 應收賬款   I|RN/RVN  
accumulated profits 累積利益   -kZz,pNQ,  
adjusting entry ?#123;整記錄   cNw<k&w6F  
adjustment ?#123;整   75K~ebRr  
administration expense 管理費用   V:6#IL  
advances 預付   q?[{fcNh$  
advertising expense 廣告費   Q&(?D  
agency 代理   }!0,(<EsV  
agent 代理人   ?Ee?Ol?i2  
agreement 契約   'Vy$d<@s[  
allotments 分配數   -4,qAnuMx  
allowance 津貼   |O\(<n S  
amalgamation 合併   DG8$zl5  
amortization 攤銷   rr3NY$W  
amortized cost 應攤成本   @_Aqk{3  
annuities 年金   ^%M!!wlUH  
applied cost 已分配成本   d`StBXG!  
applied expense 已分配費用   c1wgb8  
applied manufacturing expense 己分配製造費用   <%JdQ82?  
apportioned charge 攤派費用   TMKemc i  
appreciation 漲價   ^*A/92!yF  
article of association 公司章程   3Aaj+=]W  
assessment 課稅   $MKx\qx}  
assets 資產   ;PaB5TT(  
attorney fee 律師費   dmP*2  
audit 審計   X^_,`H@  
auditor 審計員   dLD"Cx  
average 平均數   ex'd^y  
average cost 平均成本   20^F -,z  
bad debt 壞賬   uWx/V+w  
balance 餘額   PHDKx+$  
balance sheet 資產負債表   mb0${n~fz  
bank account 銀行賬戶   \VHi   
bank balance 銀行結存   LN?T$H  
bank charge 銀行手續費   &BG^:4b  
bank deposit 銀行存款   :J(a;/~ip  
bank discount 銀行貼現   +SPC@E_v  
bank draft 銀行匯票   zq4,%$y8|  
bank loan 銀行借款   7*'_&0   
bank overdraft 銀行透支   &lBfW$PZjk  
bankers acceptance 銀行承兌   bT[Q:#GL  
bankruptcy 破產   J9/9
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bearer 持票人   
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beneficiary 受益人    =!U{vT  
bequest 遺產   xw%?R=&L  
bill 票據   t@}<&{zk  
bill of exchange 匯票   C1p |.L?m  
bill of lading 提單   PwF}yxkI  
bills discounted 貼現票據   p]!,BoZL  
bills payable 應付票據   n9bX[+#d  
bills receivable 應收票據   7X|&:V.s|  
board of directors 董事會   d#ld*\|  
bonds 債券   ,>{4*PM(  
bonus 紅利   m\1*/6oV  
book value 賬面價值   #A:I|Q1$g  
bookkeeper 簿記員   e6
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bookkeeping 簿記   rRT9)wDa  
branch office general ledger 支店往來賬戶   !! 2~lG<]  
broker 經紀人   2(\>PN-  
brought down 接前   T:;e73  
brought forward 接上頁   htM5N m[g  
budget 預算   Esw&ScBOP  
by-product 副產品   D-ug$ZRg  
by-product sales 副產品銷售  
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capital 股本   5uDQ*nJ|  
capital income 資本收益   5U1@wfKE3>  
capital outlay 資本支出   YI%7#L7C  
capital stock 股本   g^B6NF  
capital stock certificate 股票   71K6] ~<  
carried down 移後   2$\1
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carried forward 移下頁   yc%AkhX*  
cash 現金   _ e sFx  
cash account 現金賬戶   Oo7n_h1  
cash in bank 存銀行現金   @Z3b
^G[  
cash on delivery 交貨收款   eWwSD#N#  
cash on hand 庫存現金   *ArzXhs[  
cash payment 現金支付   ZR..>=  
cash purchase 現購   ? ~_%I  
cash sale 現沽   _$cQAH0 E  
cashier 出?#123;員   <LBM th  
cashiers check 本票   v]VIUVd  
certificate of deposit 存款單折   }
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certificate of indebtedness 借據   YnJ=&21  
certified check 保付支票   q".l:T%|C}  
certified public accountant 會計師   {\]SvoJnJ  
charges 費用   ~0/=5 dC  
charge for remittances 匯水手續費   jS R:ltd  
charter 營業執照   -(:BkA  
chartered accountant 會計師   c (\-7*En  
chattles 動產   vja^O  
check 支票   r\Man'h$  
che stub 支票存根   m{b(^K9}  
closed account 己結清賬戶   {tWfLfzU  
closing 結算   D;Az>]>q  
closing entries 結賬紀錄   .@B\&U7  
closing stock 期末存貨   >Pv%E  
closing the book 結賬   Bljh'Qp>C  
columnar journal 多欄日記賬   vKaX,)P;?  
combination 聯合   X-n'?=  
commission 佣金   YjHGdacs  
commodity 商品   QF%@MK0zC  
common stock 普通股   ty-4yK#  
company 公司   M.|hnGXN  
compensation 賠償   E "V|Plf c  
compound interest 複利   anl?4q3;9  
consignee 承銷人   Bb-x1{t  
consignment 寄銷  
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consignor 寄銷人   ]t#,{%h  
consolidated balance sheet 合併資產負債表   DK4V/>@8  
consolidated profit and loss account 合併損益表  
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consolidation 合併   A`OU}'v?L  
construction cost 營建成本   t$Qav>D  
construction revenue 營建收入   VaQ}XM  
contract 合同   A;2?!i#f  
control account 統制賬戶   } ]g>PY  
copyright 版權   Nk^#Sa?  
corporation 公司   8(g:i#~  
cost 成本   :j9;P7&"?  
cost accounting 成本會計   *d,SI[c%e  
cost of labour 勞工成本   H 5sj% v  
cost of production 生產成本   u_:" u  
cost of manufacture 製造成本   @8/-^Rh*  
cost of sales 銷貨成本   eRv3ZHH  
cost price 成本價格   O"Xjv`j:  
credit 貸方   B&.XGo)  
credit note 收款通知單   8.9S91]=  
creditor 債權人   N'[^n,\(:  
crossed check 橫線支票   a nIdCOh  
current account 往來活期賬戶   lIOLR-:4j  
current asset 流動資產   B}*xrPj  
current liability 流動負債   '9^x"U9c  
current profit and loss 本期損益   8c~b7F \  
debit 借方   lT$A;7
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debt 債務   1}V_:~7  
debtor 債務人   MNJ$/l)h  
deed 契據   y;Dw%m  
deferred assets 遞延資產   eb:
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deferred liabilities 遞延負債   iLS'47  
delivery 交貨   8+GlM+>4  
delivery expense 送貨費   gy*N)iv%  
delivery order 出貨單   \/lS!+~'']  
demand draft 即期匯票   &4BN9`|:  
demand note 即期票據   k6*2= xK~  
demurrage charge 延期費   m3,]j\  
deposit 存款   v)X1R/z5xw  
deposit slip 存款單   %} \@Wk~  
depreciation 折舊   T.&^1qWWA  
direct cost 直接成本   3YRhqp"E  
direct labour 直接人工   ot,<iE#za  
director 董事   *+ Q,b^N  
discount 折扣   2;6p2GNSh  
discount on purchase 進貨折扣   .s,hl(w,  
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