[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。   3R<r[3WP  
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acceptance 承兌   M}o.= Iqa  
account 賬戶   @`KbzN_h/  
accountant 會計員   u!D?^:u=)  
accounting 會計   hx0t!k(3  
accounting system 會計制度   ;xiN<f4B  
accounts payable 應付賬款   E M@|^47$  
accounts receivable 應收賬款   ]2m=lt1  
accumulated profits 累積利益   =? !FO'zt"  
adjusting entry ?#123;整記錄   ks.p)F>]  
adjustment ?#123;整   3iw3:1RZUZ  
administration expense 管理費用   []@@  
advances 預付   esTL3 l{[  
advertising expense 廣告費   I*TTD]e'X  
agency 代理   R?)Yh.vi=t  
agent 代理人   B bmw[Qf\  
agreement 契約   ]~]TZb  
allotments 分配數   } 9zi5o8  
allowance 津貼   aQ(P#n>a2  
amalgamation 合併   % T
Fsk  
amortization 攤銷   ;U4O`pZ  
amortized cost 應攤成本   EwzcB\m  
annuities 年金   JvXuN~fI{[  
applied cost 已分配成本   gH(#<f@ZI  
applied expense 已分配費用   ,Dv*<La`\  
applied manufacturing expense 己分配製造費用   9<rs3 84  
apportioned charge 攤派費用   W]Xwt'ABz  
appreciation 漲價   /95z1e  
article of association 公司章程   =M?+KbTJ3  
assessment 課稅   !:\0}w$-  
assets 資產   _
"p(/H  
attorney fee 律師費   UucX1%  
audit 審計   eMdP4<u  
auditor 審計員   $&.(7F^D  
average 平均數   ;Lfn&2G  
average cost 平均成本   iuWUr?`\  
bad debt 壞賬   k 76<CX  
balance 餘額   S N"Y@y)=  
balance sheet 資產負債表   &V axv$v}  
bank account 銀行賬戶   #Db^*  
bank balance 銀行結存   ^"<Bk<b(  
bank charge 銀行手續費   C"n!mr{srt  
bank deposit 銀行存款   5GAW3j{  
bank discount 銀行貼現   <[ dt2)%L>  
bank draft 銀行匯票   '[' %b  
bank loan 銀行借款   &I ~'2mpk  
bank overdraft 銀行透支   v @M6D}  
bankers acceptance 銀行承兌   |(tl a_LE  
bankruptcy 破產   4j0;okQWV'  
bearer 持票人   F/Js K&&  
beneficiary 受益人   pvsY 0a@4  
bequest 遺產   56YqY
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bill 票據   S^~"#  
bill of exchange 匯票   +(x(Ybl#  
bill of lading 提單   S@pdCH, n  
bills discounted 貼現票據   #@YKNS[  
bills payable 應付票據   &&$*MHJ  
bills receivable 應收票據   5+{oQs_  
board of directors 董事會   ?i0u)<H  
bonds 債券   Heqr1btK  
bonus 紅利   xr.;B`T0\'  
book value 賬面價值   T] H'l  
bookkeeper 簿記員   k {{eyC  
bookkeeping 簿記   7>zUT0SS  
branch office general ledger 支店往來賬戶   >P(.yQ8&kL  
broker 經紀人   B7qi|Fw  
brought down 接前   7~"eT9WV  
brought forward 接上頁   !_+FuF"@  
budget 預算   xH28\]F5n  
by-product 副產品   uUp>N^mmVH  
by-product sales 副產品銷售   zE8_3UC  
capital 股本   4J'0k<5S  
capital income 資本收益   U43U2/^  
capital outlay 資本支出   "MzBy)4Q  
capital stock 股本   ,e 7 ~G  
capital stock certificate 股票   21<Sfsc$  
carried down 移後   !b0A%1W;  
carried forward 移下頁   a%m>v,  
cash 現金   o:UNSr  
cash account 現金賬戶   ShtV2}s|  
cash in bank 存銀行現金   p:tp|/  
cash on delivery 交貨收款   {7X9P<<L7  
cash on hand 庫存現金   &N7q9t  
cash payment 現金支付   mK7SEH;  
cash purchase 現購   #Q_Scxf  
cash sale 現沽   Z8h;3Ek  
cashier 出?#123;員    7a_u=\,  
cashiers check 本票   +5O^{Ce6  
certificate of deposit 存款單折    fZap\  
certificate of indebtedness 借據   iX2exJto  
certified check 保付支票   [KGj70|~  
certified public accountant 會計師   !RLXB$@`  
charges 費用   Su@V
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charge for remittances 匯水手續費   fi'zk  
charter 營業執照   t#f-3zd9  
chartered accountant 會計師   3^H-,b0^  
chattles 動產   Zl#';~9W  
check 支票   (@BB@G  
che stub 支票存根   2b\h@VJt  
closed account 己結清賬戶   " 5Pqvi  
closing 結算   .pxUO3g  
closing entries 結賬紀錄   x^`P[>  
closing stock 期末存貨   T|$tQgY^  
closing the book 結賬   S_AN.8T  
columnar journal 多欄日記賬   u1'l 4VgT  
combination 聯合   ] -C*d$z  
commission 佣金   F6DVq8f9  
commodity 商品   {O=_c|u{N  
common stock 普通股   R S
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company 公司   'g<FL`iP  
compensation 賠償   Z~w?Qm:/  
compound interest 複利   o<s~ 455m/  
consignee 承銷人   n[a%*i6x  
consignment 寄銷   lUnC+w#[  
consignor 寄銷人   UBnHtsM  
consolidated balance sheet 合併資產負債表   T.{]t6t$U  
consolidated profit and loss account 合併損益表   iH)vLD  
consolidation 合併   W^,p2
  
construction cost 營建成本   FgP{  
construction revenue 營建收入   qpf|.m  
contract 合同   H%>cpwa[7  
control account 統制賬戶   %gqu7}'  
copyright 版權   >A L^y(G  
corporation 公司   7O=7lQ  
cost 成本   <pT1p4T<  
cost accounting 成本會計   Lnh'y`q  
cost of labour 勞工成本   9-=kVmT&g  
cost of production 生產成本   |BbrB[+ v[  
cost of manufacture 製造成本   n#P?JyGm1g  
cost of sales 銷貨成本   {oo(HD;5  
cost price 成本價格   <&1hJ)O  
credit 貸方   *$t=Lh  
credit note 收款通知單   /T&+vzCF  
creditor 債權人   7bM H  
crossed check 橫線支票   nl-tJ.MU"  
current account 往來活期賬戶   8Sf}z@~]  
current asset 流動資產   '
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current liability 流動負債   O~Dm|hP  
current profit and loss 本期損益   %yVP@M  
debit 借方   TDR#'i  
debt 債務   {4R;C~E8  
debtor 債務人   kI*f}3)Y  
deed 契據   G@dw5EfF9  
deferred assets 遞延資產   `GooSX  
deferred liabilities 遞延負債   !1+!;R@&H>  
delivery 交貨   Zq/=uB7Z  
delivery expense 送貨費   _>{"vY  
delivery order 出貨單   ;ejtP #$  
demand draft 即期匯票   *U,W4>(B  
demand note 即期票據   C !
Lu`y  
demurrage charge 延期費   /-ewCCzZV  
deposit 存款   ot^$/(W  
deposit slip 存款單   cn$0^7 ?  
depreciation 折舊   te3\MSv;O  
direct cost 直接成本   GtqA@&5&  
direct labour 直接人工   3)dtl!VMW[  
director 董事   u9}LvQh_6,  
discount 折扣   VsRdZ4  
discount on purchase 進貨折扣   5[+E?4,&  
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