[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。   r$Y!Y#hwQ  
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acceptance 承兌   }92lr87  
account 賬戶   g}QTZT8  
accountant 會計員   S=SncMO nE  
accounting 會計   \|`Pul$  
accounting system 會計制度   agT[y /gb  
accounts payable 應付賬款   C&N4< 2b  
accounts receivable 應收賬款   $i~`vu*  
accumulated profits 累積利益   ItE~MJ5p  
adjusting entry ?#123;整記錄   l>Ja[`X@  
adjustment ?#123;整   4^_Au^8R(  
administration expense 管理費用   | V,jd  
advances 預付   os^SD&hL  
advertising expense 廣告費   E=lfg8yb:  
agency 代理   |o=ST  
agent 代理人   TJS1,3
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agreement 契約   |S`yXsg  
allotments 分配數   ![ID0}MjJ  
allowance 津貼   <SdJM1%Qo  
amalgamation 合併   M;V#G m  
amortization 攤銷   <JM%Kn )  
amortized cost 應攤成本   b:cK>fh0_  
annuities 年金   #'J7Wy
 
applied cost 已分配成本   X3iRR{< @  
applied expense 已分配費用   1'm`SRX#e  
applied manufacturing expense 己分配製造費用   R${4Q1  
apportioned charge 攤派費用   l'".}6S  
appreciation 漲價   wf<`J/7u  
article of association 公司章程   fUKdC\WL  
assessment 課稅   ?V:]u
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assets 資產   PG[O?l  
attorney fee 律師費   TxxB0  
audit 審計   j{Jc6U  
auditor 審計員   (`.qG &6p  
average 平均數   c&?a,fpb  
average cost 平均成本   He-Ja  
bad debt 壞賬   ';|>`<  
balance 餘額   pjs9b%.  
balance sheet 資產負債表   !2U7gVt
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bank account 銀行賬戶   \ +-hn  
bank balance 銀行結存   XA xI?y[c
 
bank charge 銀行手續費   bW.zxQ:  
bank deposit 銀行存款   wp*&&0O!  
bank discount 銀行貼現   Iki+
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bank draft 銀行匯票   vJAAAS  
bank loan 銀行借款   5J\|gZQF  
bank overdraft 銀行透支   !^bB/e  
bankers acceptance 銀行承兌   )bXx9,VL  
bankruptcy 破產   bo!]  
bearer 持票人   wt=>{JM  
beneficiary 受益人   AH87UkNL  
bequest 遺產   Vt)\[Tl~  
bill 票據   mc=!X
  
bill of exchange 匯票   $N+{ r=  
bill of lading 提單   uC*:#[  
bills discounted 貼現票據   #JR,C -w  
bills payable 應付票據   Nk7eiQ  
bills receivable 應收票據   SAE'?_  
board of directors 董事會   kPX2e h  
bonds 債券   -,fa{yt-  
bonus 紅利   f'`nx;@X  
book value 賬面價值   [gh[F  
bookkeeper 簿記員   9H, &n
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bookkeeping 簿記   {F6dSF`  
branch office general ledger 支店往來賬戶   U>_\  
broker 經紀人   1QF*e'  
brought down 接前   cYWy\+  
brought forward 接上頁   _QMHP RELk  
budget 預算   0.BUfuuh  
by-product 副產品   @wdB%  
by-product sales 副產品銷售   uJ/?+5TU  
capital 股本   +`s&i%{1>  
capital income 資本收益   <X I35\^  
capital outlay 資本支出   ZOrTbik  
capital stock 股本   E4v_2Q -w  
capital stock certificate 股票   Y0u'@l_[F  
carried down 移後   F2PLy q  
carried forward 移下頁   ]D) 'I`  
cash 現金   01{r^ZT`RH  
cash account 現金賬戶   W]yClx \  
cash in bank 存銀行現金   78a
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cash on delivery 交貨收款   C=dx4U~   
cash on hand 庫存現金   e9Ul A  
cash payment 現金支付   ? __aVQ7  
cash purchase 現購   DYT -#Ht  
cash sale 現沽   ZP63Alt  
cashier 出?#123;員   h\u0{!@}  
cashiers check 本票   ueE?"Hk  
certificate of deposit 存款單折   v<7Gln  
certificate of indebtedness 借據   B/sBYVU  
certified check 保付支票   5e/qgI)M5  
certified public accountant 會計師   Dd5xXs+c  
charges 費用   ]Ic?:lKN  
charge for remittances 匯水手續費   ^L8Wn6s'  
charter 營業執照   g",wkO|  
chartered accountant 會計師   Y0X"Zw  
chattles 動產   SA(UD  
check 支票   zOiY0`=  
che stub 支票存根   aZawBU.:  
closed account 己結清賬戶   te\h?H  
closing 結算   o1#:j?sN  
closing entries 結賬紀錄   8R)D! 7[l  
closing stock 期末存貨   `z?KL(rI  
closing the book 結賬   m,@1LwBH  
columnar journal 多欄日記賬   &G pA1  
combination 聯合   vlPl(F1  
commission 佣金   Q9yGQu  
commodity 商品   }l}yn@hYC  
common stock 普通股   %7NsBR!y  
company 公司   0tW<LR-}E  
compensation 賠償   aW=By)S!Y  
compound interest 複利   Tbi]oB#  
consignee 承銷人   %l
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consignment 寄銷   0E?s>-b  
consignor 寄銷人   pyg!rf-  
consolidated balance sheet 合併資產負債表   XJ:>UNf5;  
consolidated profit and loss account 合併損益表   B|Fl,55  
consolidation 合併   `\/toddUh[  
construction cost 營建成本   %K%^ ]{  
construction revenue 營建收入   $c@w$2  
contract 合同   /]/>jz>  
control account 統制賬戶   GJIWG&C03  
copyright 版權   %Le:wC  
corporation 公司   u(1J=h  
cost 成本   yV J dZI  
cost accounting 成本會計   jF38kj3O7  
cost of labour 勞工成本   c7+Djqs  
cost of production 生產成本   ] Wx>)LT  
cost of manufacture 製造成本   ?~aZ#%*i8  
cost of sales 銷貨成本   <2)s<S.;  
cost price 成本價格   wovmy{K  
credit 貸方   Cdp]Nv6  
credit note 收款通知單   >Lw}KO`  
creditor 債權人   2gd<8a''  
crossed check 橫線支票   Ka]J^w;a  
current account 往來活期賬戶   9^ >M>f"  
current asset 流動資產   mVv\bl?<  
current liability 流動負債   ~|CJsD/  
current profit and loss 本期損益   > $w^%I  
debit 借方   ]a$Wx vgq  
debt 債務   Z0[)u_<  
debtor 債務人   }O,U2=Hw`]  
deed 契據   2E`~
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deferred assets 遞延資產   JcTp(fnW.~  
deferred liabilities 遞延負債   a -xW8  
delivery 交貨   O!+nF]V4f  
delivery expense 送貨費   6 X@mPj[/  
delivery order 出貨單   DR k]{^C~  
demand draft 即期匯票   QU^/[75Ea0  
demand note 即期票據   AVXX\n\_  
demurrage charge 延期費   \C]i|]tl  
deposit 存款   eecw]P_?  
deposit slip 存款單   $uEJn&n7}  
depreciation 折舊   v!NB~"LQ  
direct cost 直接成本   t6'61*)|0  
direct labour 直接人工   DE*MdfP0  
director 董事   yWj9EHQU[  
discount 折扣   D4< -8  
discount on purchase 進貨折扣   2 .[_t/T  
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