[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。   f\:I1y  
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acceptance 承兌   1aUu:#c  
account 賬戶   (tg+C\ S.  
accountant 會計員   ;~}!P7z  
accounting 會計   K=P LOC5  
accounting system 會計制度   C+C1(b;1  
accounts payable 應付賬款   X(]J
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accounts receivable 應收賬款   YIl,8! z~  
accumulated profits 累積利益   1-G-p:|  
adjusting entry ?#123;整記錄   ,`$2  
adjustment ?#123;整   I%0J=V;o{  
administration expense 管理費用   PJh9
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advances 預付   25;`yB$  
advertising expense 廣告費   Vl :M6d1  
agency 代理   d%1Vby  
agent 代理人   s6oIj$  
agreement 契約    hSk  
allotments 分配數   H_%ae'W  
allowance 津貼   Ap}`Q(.  
amalgamation 合併   A&Q!W)=  
amortization 攤銷   ><)fK5x  
amortized cost 應攤成本   u3PM 7z!~  
annuities 年金   }sfvzw_  
applied cost 已分配成本   H|cxy?iJ  
applied expense 已分配費用   uF T5Z  
applied manufacturing expense 己分配製造費用   {5T:7* J  
apportioned charge 攤派費用   wY7+E/  
appreciation 漲價   \=@4F^U7`  
article of association 公司章程   u z:@  
assessment 課稅   b$B-LvHd1  
assets 資產   i32S(3se  
attorney fee 律師費   8WG_4e  
audit 審計   TyaK_XW  
auditor 審計員   &y7~  
average 平均數   /5:qS\Zl  
average cost 平均成本   wV{VV?h}  
bad debt 壞賬   d 4
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balance 餘額   bB.Yq3KI  
balance sheet 資產負債表   ;BEX|wxn  
bank account 銀行賬戶   p;vrPS  
bank balance 銀行結存   X*M--*0q'  
bank charge 銀行手續費   7"k\i=  
bank deposit 銀行存款   rGSi !q  
bank discount 銀行貼現   jx];=IC3tt  
bank draft 銀行匯票   *18J$  
bank loan 銀行借款   JjQTD-^  
bank overdraft 銀行透支   &_Gu'A({J  
bankers acceptance 銀行承兌   
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bankruptcy 破產   I]N!cEr;@-  
bearer 持票人   ` )1qq @  
beneficiary 受益人  
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bequest 遺產   IpsV4nmnz-  
bill 票據   +|spC  
bill of exchange 匯票   z%/<|` 7  
bill of lading 提單   <V4"+5cJ8  
bills discounted 貼現票據   A@I3:V  
bills payable 應付票據   rj;~SC{  
bills receivable 應收票據   $b"Ex>  
board of directors 董事會   wafws*b%  
bonds 債券   !9=Y(rb
 
bonus 紅利   N|s8PIcSp  
book value 賬面價值   C3 (PI,,  
bookkeeper 簿記員   <D(|}5qR  
bookkeeping 簿記   ?B:],aztf  
branch office general ledger 支店往來賬戶    lJBZ0  
broker 經紀人   Oat #%  
brought down 接前   x/#.%Ga#T  
brought forward 接上頁   ;HjT  
budget 預算   ~RnBs`&!  
by-product 副產品   VN<baK%]  
by-product sales 副產品銷售   VI^~I;M^  
capital 股本   /d1V&Lj  
capital income 資本收益   @-}!o&G0  
capital outlay 資本支出   HlX2:\\  
capital stock 股本   ]4&B*
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capital stock certificate 股票   FGRG?d4?h  
carried down 移後   >qynd'eToR  
carried forward 移下頁   O9MBQNwjA  
cash 現金   4 !M6RL8{  
cash account 現金賬戶   ~=pyA#VVJ"  
cash in bank 存銀行現金   %J| xPp)  
cash on delivery 交貨收款   dY]iAJ  
cash on hand 庫存現金   +P"u1q*+p  
cash payment 現金支付   Gjf1Ba  
cash purchase 現購   )N]%cO(^  
cash sale 現沽   #'h(o/hz&&  
cashier 出?#123;員   vTYgWR ,h  
cashiers check 本票   ;WsV.n  
certificate of deposit 存款單折   M%FKg/  
certificate of indebtedness 借據   H6-{(: *<  
certified check 保付支票   :X-\!w\  
certified public accountant 會計師   xT3l>9i  
charges 費用   k.w}}78N2N  
charge for remittances 匯水手續費   Ix|^c268o<  
charter 營業執照   mi{ r7.e5I  
chartered accountant 會計師   3 p9LVa  
chattles 動產   OL$^7F B  
check 支票   d0@czNWIC  
che stub 支票存根   q e;O Ox  
closed account 己結清賬戶   I'16-  
closing 結算   7)+%;|~  
closing entries 結賬紀錄   rwepe5  
closing stock 期末存貨   >{kPa|  
closing the book 結賬   s2\6\8Ipn  
columnar journal 多欄日記賬   p4{3H +y  
combination 聯合   jp QmKX  
commission 佣金    Ry iS  
commodity 商品   8\ WOss)al  
common stock 普通股   pNR 69/wGi  
company 公司   &T/}
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compensation 賠償   h\$
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compound interest 複利   834dsl+U  
consignee 承銷人   'l3K*lck  
consignment 寄銷  
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consignor 寄銷人   mdD9Q N01  
consolidated balance sheet 合併資產負債表   >c:- ;(k  
consolidated profit and loss account 合併損益表   H>2f M^  
consolidation 合併   HxH=~B1"P  
construction cost 營建成本   ;Cqjg.wkB  
construction revenue 營建收入   /Q[M2DN@  
contract 合同   auT$
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control account 統制賬戶   Dhe ]f#d  
copyright 版權   )Y+?)=~  
corporation 公司   )IP{yL8c  
cost 成本   GCEq3 ^/  
cost accounting 成本會計   -#?p16qz5  
cost of labour 勞工成本   5&*B2ZBzH  
cost of production 生產成本   aF\?X&|  
cost of manufacture 製造成本   Z'sO9Sg8>  
cost of sales 銷貨成本   xd`!z`X!,s  
cost price 成本價格   s%R'c_cGZ  
credit 貸方   wUz)9n 6 j  
credit note 收款通知單   m}3POl/*j  
creditor 債權人   &$</|F)y  
crossed check 橫線支票   sZhl.[&zo  
current account 往來活期賬戶   hq^@t6!C\m  
current asset 流動資產   Qvd$fY**  
current liability 流動負債   z ~BrKdS  
current profit and loss 本期損益   NCM&6<_  
debit 借方   /y"Y o  
debt 債務   /RmHG H!  
debtor 債務人   ~|~j
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deed 契據   UMJ>6Ko8  
deferred assets 遞延資產   z3[0BWXs  
deferred liabilities 遞延負債   *AU"FI>V  
delivery 交貨   e r;3TG~  
delivery expense 送貨費   h7S&tW GU  
delivery order 出貨單   J12ZdC'O  
demand draft 即期匯票   H19C
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demand note 即期票據   sm>Hkci%
 
demurrage charge 延期費   VoJelyzh  
deposit 存款   5PQ s1B  
deposit slip 存款單   :bA@ u>  
depreciation 折舊   n'#(iW)f  
direct cost 直接成本   \ns#l@B  
direct labour 直接人工   d6.9]V?  
director 董事   &n:F])`2  
discount 折扣   7^J-5lY3S  
discount on purchase 進貨折扣   X=p~`Ar M{  
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