[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-N@h  
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acceptance 承兌   +Kp8X53  
account 賬戶   }z F,dst  
accountant 會計員   b#(X+I  
accounting 會計   INEE 37%  
accounting system 會計制度   3vHkhhYQ  
accounts payable 應付賬款   1T}jK^"  
accounts receivable 應收賬款   >zfFvx_q  
accumulated profits 累積利益   &N*l?7(  
adjusting entry ?#123;整記錄   meYGIP:n  
adjustment ?#123;整    H5(:1  
administration expense 管理費用   K SJ Ko  
advances 預付   A_Y5{6@  
advertising expense 廣告費   quS]26wQz  
agency 代理   vDIsawbHD  
agent 代理人   ^"iJ  
agreement 契約   SmUiH9qNd,  
allotments 分配數   6a704l%#hb  
allowance 津貼    |$Cfm}  
amalgamation 合併   Gi\Z"MiBZ  
amortization 攤銷   bPIo9clq  
amortized cost 應攤成本   K7t_Q8  
annuities 年金   gnadx52FP  
applied cost 已分配成本   BP @V:z  
applied expense 已分配費用   q2U?EP{8~  
applied manufacturing expense 己分配製造費用   u
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apportioned charge 攤派費用   Myf2"\}  
appreciation 漲價   RG9iTA'  
article of association 公司章程   !ScEA=  
assessment 課稅   :<v@xOzxx  
assets 資產   R[l~E![!j  
attorney fee 律師費   n5y0$S/D  
audit 審計   ,<$rSvMfg  
auditor 審計員   g "N&*V2  
average 平均數   Bkg./iP5x  
average cost 平均成本   vDyG xU!#\  
bad debt 壞賬   )<$<9!L4x  
balance 餘額   !AGoI7W}  
balance sheet 資產負債表   w~3z);  
bank account 銀行賬戶   :kC*<f\  
bank balance 銀行結存   r::0\{{r"p  
bank charge 銀行手續費   b#*"eZj
 
bank deposit 銀行存款   })j N 8px  
bank discount 銀行貼現   }}l jVUpC%  
bank draft 銀行匯票   rP#&WSLVj  
bank loan 銀行借款   iI;np+uYk  
bank overdraft 銀行透支   )6%a9&~H  
bankers acceptance 銀行承兌   TAq[g|N-;  
bankruptcy 破產   bc;?O`I<  
bearer 持票人   rH'|$~a  
beneficiary 受益人   zYM0?O8pJ~  
bequest 遺產   $wbIe
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bill 票據   !b$]D?=}  
bill of exchange 匯票    pLM? m  
bill of lading 提單   'wWuR@e#&  
bills discounted 貼現票據   (C.aQ)|T  
bills payable 應付票據   ^O}J',Fm%f  
bills receivable 應收票據   {"*_++|  
board of directors 董事會   EKS?3z%!  
bonds 債券   Ec^2tx"=  
bonus 紅利   o6:@j#b  
book value 賬面價值   i^8w0H<-@v  
bookkeeper 簿記員   sXtt$HID=  
bookkeeping 簿記   wL}X~Xa3i  
branch office general ledger 支店往來賬戶   q\<NW%KtX  
broker 經紀人   x3F94+<n{  
brought down 接前    m-#]v}0A  
brought forward 接上頁   H%Z;Yt8^gt  
budget 預算   .EvP%A m  
by-product 副產品   \FF|b"E_=  
by-product sales 副產品銷售   $.31<@T7  
capital 股本   x=X&b%09  
capital income 資本收益   1bHQB$%z  
capital outlay 資本支出   rV2>;FG  
capital stock 股本   c`N_MP  
capital stock certificate 股票   N34bB>_  
carried down 移後   na 0Zb  
carried forward 移下頁   D |fo:Xp,  
cash 現金   zy.v[Y1!  
cash account 現金賬戶   @, AB2D  
cash in bank 存銀行現金   s>[Oe|`  
cash on delivery 交貨收款   >FJK$>[1:p  
cash on hand 庫存現金   AS0mMHJk  
cash payment 現金支付   ,Ek6X)|@  
cash purchase 現購   %NfH` %`  
cash sale 現沽   eLb
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cashier 出?#123;員   Ga V OMT  
cashiers check 本票   ylDfr){  
certificate of deposit 存款單折   c8HETs1  
certificate of indebtedness 借據   kBY#=e).  
certified check 保付支票   c(Fo-4K  
certified public accountant 會計師   ]\]mwvLT  
charges 費用   RWoVN$i>  
charge for remittances 匯水手續費   }=.C~f]A  
charter 營業執照   P ?96;  
chartered accountant 會計師   Hl*#iUq  
chattles 動產    v&7x ~!O  
check 支票   2vddx<&  
che stub 支票存根   5HTY ~&C  
closed account 己結清賬戶   f#hmMa  
closing 結算   wRq f'  
closing entries 結賬紀錄   NE3/>5  
closing stock 期末存貨   A0Q1"b=  
closing the book 結賬   Ih;D-^RQ  
columnar journal 多欄日記賬   ~H"-km"@  
combination 聯合   #qJ6iA6{  
commission 佣金   |uX&T`7?-  
commodity 商品   zy~*~;6tW  
common stock 普通股   :5jorVu  
company 公司   V#c=O}  
compensation 賠償   @&9<)1F  
compound interest 複利   NH1ak(zHW  
consignee 承銷人   2uMSeSx$  
consignment 寄銷   H>"P]Y)oX  
consignor 寄銷人   q!q=axfMD  
consolidated balance sheet 合併資產負債表   Zc*#LsQh.`  
consolidated profit and loss account 合併損益表   vkW;qt}yO  
consolidation 合併   Eh[NKgYL  
construction cost 營建成本   C\|HN=2eh  
construction revenue 營建收入   %WYveY  
contract 合同   e`)zR'As  
control account 統制賬戶   FY]Et=p  
copyright 版權   M?kXzb\O  
corporation 公司   ZB5NTNf>  
cost 成本   B0gs<E  
cost accounting 成本會計   N'|9rB2e  
cost of labour 勞工成本   tMo=q7ig  
cost of production 生產成本   a`Q-5*\;z  
cost of manufacture 製造成本   (: mF+%(  
cost of sales 銷貨成本   "\M3||.!  
cost price 成本價格   =S\ pI  
credit 貸方   zCu+Oi6  
credit note 收款通知單   ;@n/gU  
creditor 債權人   SV^[)p)  
crossed check 橫線支票   9Dyy&$s  
current account 往來活期賬戶   Ev48
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current asset 流動資產   ("=24R=a
 
current liability 流動負債   ^HHT>K-m  
current profit and loss 本期損益   D@k#'KU  
debit 借方   ESe$6)P  
debt 債務   '47E8PIJ|  
debtor 債務人   ,{Z!T5 |  
deed 契據   /EL3Tt  
deferred assets 遞延資產   e C&!yY2g  
deferred liabilities 遞延負債   Owh:(E J"d  
delivery 交貨   ,rhNXx  
delivery expense 送貨費   2}5@:cwR+  
delivery order 出貨單   <,9rXjeRl  
demand draft 即期匯票   ]_4HtcL4  
demand note 即期票據   +V#dJ[,8;.  
demurrage charge 延期費   @X_)%Y-^O  
deposit 存款   |Lc.XxBkc  
deposit slip 存款單   <_4'So>  
depreciation 折舊   y"zZ9HQM  
direct cost 直接成本   CR-2>,*a9  
direct labour 直接人工   h6D1uM"o   
director 董事   @rr\Jf""z  
discount 折扣   6{ pg^K  
discount on purchase 進貨折扣   (T",6xBSG  
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