[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。   ~b+4rYNxU_  
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acceptance 承兌   vQ2kL`@  
account 賬戶   G4{ zt3{  
accountant 會計員   4`)`%R$  
accounting 會計   KFCrJ)  
accounting system 會計制度   t%Vc1H2}   
accounts payable 應付賬款   x[ U/ 8#f&  
accounts receivable 應收賬款   >KH.~Jfy  
accumulated profits 累積利益   \\AufAkJ  
adjusting entry ?#123;整記錄   'e_^s+l)a  
adjustment ?#123;整   R(@B4M2  
administration expense 管理費用   >0~|iRySi  
advances 預付   h-+9Bv]  
advertising expense 廣告費   NVU@m+m~  
agency 代理   $YSAD\a<  
agent 代理人   fdc ?`4  
agreement 契約   {Lwgj7|~  
allotments 分配數   kngkG|du  
allowance 津貼   2>Hl=bX  
amalgamation 合併   Q#Q]xJH  
amortization 攤銷   v]& )+0  
amortized cost 應攤成本   9G_bM(q'^2  
annuities 年金   6SI`c+'@5  
applied cost 已分配成本   :@x24wN/  
applied expense 已分配費用   =Ryh@X&  
applied manufacturing expense 己分配製造費用   c,pR+DP  
apportioned charge 攤派費用   0$NcxbM  
appreciation 漲價   *yKw@@d+p  
article of association 公司章程   xS?[v&"2  
assessment 課稅   j hf%ze  
assets 資產   !2R~/Rg  
attorney fee 律師費   ,e$]jC<sv2  
audit 審計   &6<>hqR^  
auditor 審計員   t0h@i`  
average 平均數   piKYO+;W'  
average cost 平均成本   4>eY/~odq]  
bad debt 壞賬   \H|tc#::{  
balance 餘額   ^0vK >  
balance sheet 資產負債表   r'0IAJ-;  
bank account 銀行賬戶   C1&~Y.6m  
bank balance 銀行結存   p vone,y2  
bank charge 銀行手續費   n6D9f~8"  
bank deposit 銀行存款   eH, r%r,  
bank discount 銀行貼現   JAJo^}}{b  
bank draft 銀行匯票   C^9G \s'  
bank loan 銀行借款   UJ0fYTeuI  
bank overdraft 銀行透支   ~R^~?Y%+<  
bankers acceptance 銀行承兌   H8.Aq\2S  
bankruptcy 破產   Dx`-Kg_p  
bearer 持票人   -kFEVJbUyc  
beneficiary 受益人   0,$eiY)u$  
bequest 遺產   lZ]x #v  
bill 票據   [&12`!;j  
bill of exchange 匯票   <%w)EQf4m  
bill of lading 提單   uc;1{[5`1q  
bills discounted 貼現票據   Y~z3fd  
bills payable 應付票據   +g/TDwyVH  
bills receivable 應收票據   ;[@);-9
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board of directors 董事會   Wy1#K)LRb  
bonds 債券   $>Md]/I8  
bonus 紅利   r9nH6 Md\  
book value 賬面價值   -OV:y
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bookkeeper 簿記員   u&{}hv&FY  
bookkeeping 簿記   .m%/JquMFM  
branch office general ledger 支店往來賬戶   )H=}bqn  
broker 經紀人   p1~u5BE7O  
brought down 接前   d&[Ct0!++u  
brought forward 接上頁   qJV2x.!  
budget 預算   6{Y3-Pxg  
by-product 副產品   <ua`WRQr  
by-product sales 副產品銷售   #9{N[t  
capital 股本   ` ;KU^dH  
capital income 資本收益   7|$cM7_r  
capital outlay 資本支出   6&,n\EXF  
capital stock 股本   T%0vifoQ_$  
capital stock certificate 股票   qyi5j0
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carried down 移後   8 KDF*%7'  
carried forward 移下頁   Rdb[{Ruxb  
cash 現金   !J#oN+AR  
cash account 現金賬戶   D1w;cV7/d  
cash in bank 存銀行現金   i,#j@R@.C7  
cash on delivery 交貨收款   uWm
,mGd9  
cash on hand 庫存現金   yTt,/+I%gJ  
cash payment 現金支付   bm/pLC6%.  
cash purchase 現購   U~9Y9qzy,  
cash sale 現沽   wxC&KrRF  
cashier 出?#123;員   R(YhVW_l  
cashiers check 本票   /mS|Byx  
certificate of deposit 存款單折   ]x)^/d  
certificate of indebtedness 借據   Gg'sgn   
certified check 保付支票   hd+(M[C<9  
certified public accountant 會計師   4wLN#dpeEy  
charges 費用   A'A5.
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charge for remittances 匯水手續費   ,q9nHZG^  
charter 營業執照   {jyI7r#X  
chartered accountant 會計師   $y%X#:eLJ  
chattles 動產   Z8vMVo  
check 支票   VycCuq&M  
che stub 支票存根   M$Sq3m`{!  
closed account 己結清賬戶   ~nQ=iB  
closing 結算   RLy2d'DS  
closing entries 結賬紀錄   q47
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closing stock 期末存貨   hA?Flq2QV  
closing the book 結賬   d,%e?8x5  
columnar journal 多欄日記賬   *[VO03  
combination 聯合   Myj 5qh  
commission 佣金   ,<Ag&*YE4  
commodity 商品   _LVwjZ
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common stock 普通股   kHWW\?O  
company 公司  
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compensation 賠償   \\ZR~f!<  
compound interest 複利   g5",jTn#  
consignee 承銷人   pFB^l|\ ]  
consignment 寄銷   mGZJ$|  
consignor 寄銷人   8 |]r>L$Wk  
consolidated balance sheet 合併資產負債表   " a&|{bv  
consolidated profit and loss account 合併損益表   @=i-*
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consolidation 合併   V(gmC%6%l*  
construction cost 營建成本   ,\){-H/n  
construction revenue 營建收入   t(~V:+W9  
contract 合同   T[?wbYfW  
control account 統制賬戶   "+0Yhr?  
copyright 版權   ON,sN  
corporation 公司   cj[a^ ZH  
cost 成本   qGlbO  
cost accounting 成本會計   Fx@ovI- 5  
cost of labour 勞工成本   f`;y "ba  
cost of production 生產成本   X  jPPgI  
cost of manufacture 製造成本   j\I{
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cost of sales 銷貨成本   7lLh4__;`6  
cost price 成本價格   yr;~M {{4  
credit 貸方   x]6-r`O7r  
credit note 收款通知單   UO1WtQyu,H  
creditor 債權人   @Sr{6g
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crossed check 橫線支票   0 _n Pq  
current account 往來活期賬戶   @PQ% xcOC7  
current asset 流動資產   wo#,c(  
current liability 流動負債   DPWt=IFU  
current profit and loss 本期損益   "V=IG{.  
debit 借方   @~=*W5  
debt 債務   :C eK 'A\  
debtor 債務人   Ri    
deed 契據   xmM!SY>  
deferred assets 遞延資產   4Eri]
O Ri  
deferred liabilities 遞延負債   Za110oF  
delivery 交貨   (yJY/|  
delivery expense 送貨費   3BZa}Q_  
delivery order 出貨單   ~cf*Oq  
demand draft 即期匯票   ]\JLlQ}#H  
demand note 即期票據   o^efeI  
demurrage charge 延期費   W>E/LBpE4  
deposit 存款   z [|:HS&  
deposit slip 存款單   xS'Kr. S  
depreciation 折舊   =K\xE"  
direct cost 直接成本   < NRnE8:  
direct labour 直接人工   B,5kG{2 !  
director 董事   sBq-"YcjR  
discount 折扣   G(3wI}  
discount on purchase 進貨折扣   "y9]>9:$-  
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