[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。   '0_j{ig  
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acceptance 承兌   XL7;^AE^Wl  
account 賬戶   Ns!3- Y  
accountant 會計員   L740s[,`o#  
accounting 會計   $v'Y
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accounting system 會計制度   s\Pt,I@Y_  
accounts payable 應付賬款   =yTa,PY  
accounts receivable 應收賬款   X=p3KzzX  
accumulated profits 累積利益   5h|m 4)$  
adjusting entry ?#123;整記錄   Z'}(
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adjustment ?#123;整   Y=:KM~2hv  
administration expense 管理費用   TI[UX16Tz1  
advances 預付   s@ 20#D  
advertising expense 廣告費   b%[nB  
agency 代理   ^#BGA| j  
agent 代理人   Z`oaaO
 
agreement 契約   5@UC c  
allotments 分配數   n-hvh-ZO  
allowance 津貼   ne"?90~  
amalgamation 合併   X<Th{kM2  
amortization 攤銷   zY1s7/$i  
amortized cost 應攤成本   kByrhK5U  
annuities 年金   iF [?uF  
applied cost 已分配成本   1qLl^
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applied expense 已分配費用   xMNNXPz(  
applied manufacturing expense 己分配製造費用   (zs4#ja2,  
apportioned charge 攤派費用   gv#c~cX]  
appreciation 漲價   J+71FP`ZH  
article of association 公司章程   ]|,q|c ,  
assessment 課稅   Z&dr0w8  
assets 資產   0i5y(m&7  
attorney fee 律師費   B?;' lDz*  
audit 審計   Hbjb7Y?[  
auditor 審計員   =&q-[JW  
average 平均數   #*Yi4Cn<  
average cost 平均成本   U/X|i /  
bad debt 壞賬  
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balance 餘額   QE45!Zg  
balance sheet 資產負債表   cPq Dsl3  
bank account 銀行賬戶   \LdmGv@&  
bank balance 銀行結存   Sa;<B :|  
bank charge 銀行手續費   pHen>BA[  
bank deposit 銀行存款   ([,vX"4  
bank discount 銀行貼現   M&qh]v gC  
bank draft 銀行匯票   yV:EK{E  
bank loan 銀行借款   EjR_-8@FK  
bank overdraft 銀行透支   PPoI>J  
bankers acceptance 銀行承兌   n#+%!HTh  
bankruptcy 破產   L$+d.=]  
bearer 持票人   ~A`&/U  
beneficiary 受益人   9Fy\t{ks  
bequest 遺產   .M 9d*qp`S  
bill 票據   eg"=H50  
bill of exchange 匯票   bA@ /B'  
bill of lading 提單   n7IL7?!o  
bills discounted 貼現票據   m~)Fr8Wh6  
bills payable 應付票據   oA4D\rn8"  
bills receivable 應收票據   <w0NPrS]  
board of directors 董事會   Em e'Gk  
bonds 債券   jM5_8nS&d  
bonus 紅利   .i{>Z  
book value 賬面價值   nu&_gF,{  
bookkeeper 簿記員   c GgM8  
bookkeeping 簿記   {$EH@ $./  
branch office general ledger 支店往來賬戶   uiktdZ/f  
broker 經紀人   g.64Id  
brought down 接前   lGdM80f  
brought forward 接上頁   kOs(?=  
budget 預算   M{`/f@z(  
by-product 副產品   tg.|$n  
by-product sales 副產品銷售   [YC=d1F5  
capital 股本   9z5\*b s  
capital income 資本收益   &w+;N5}3  
capital outlay 資本支出   -1qZqU$h  
capital stock 股本   uYFMv=>j  
capital stock certificate 股票   ecr886  
carried down 移後   +>JdYV<?0  
carried forward 移下頁   P^ptsZ%  
cash 現金   iO!27y  
cash account 現金賬戶   Zimh_  
cash in bank 存銀行現金   U'tE^W  
cash on delivery 交貨收款   w3^NL(>  
cash on hand 庫存現金   3`8dii  
cash payment 現金支付   H@V 7!d  
cash purchase 現購   CY34X2F  
cash sale 現沽   pv$mZi4i  
cashier 出?#123;員   b,nn&B5@{  
cashiers check 本票   gks ==|s.  
certificate of deposit 存款單折   tbtI1"$  
certificate of indebtedness 借據   <0CzB"Ap  
certified check 保付支票  
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certified public accountant 會計師   3pvYi<<D'  
charges 費用   e # t3u_  
charge for remittances 匯水手續費   U
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charter 營業執照   rkkU"l$v  
chartered accountant 會計師   l0I}&,+  
chattles 動產   @.'z* |z  
check 支票   )FRM_$t  
che stub 支票存根   i=YXKe6fD  
closed account 己結清賬戶   YRPm^kW  
closing 結算   ,Du@2w3Cq  
closing entries 結賬紀錄   _@Y"$V]=Vt  
closing stock 期末存貨   *c{wtl@  
closing the book 結賬   dd]?9  
columnar journal 多欄日記賬   OFA{ KZga  
combination 聯合   -K"4rz  
commission 佣金   pe9@N9_5  
commodity 商品   + :Vrip  
common stock 普通股   r#A_RZ2~@  
company 公司   dm6~  
compensation 賠償   )l_@t(_  
compound interest 複利   'l~6ErBSg  
consignee 承銷人   L'lF/qe^  
consignment 寄銷   7|YN:7iA  
consignor 寄銷人   PocYFhWQ`  
consolidated balance sheet 合併資產負債表   Mi ; glm  
consolidated profit and loss account 合併損益表   [QT1Ju64  
consolidation 合併   f|U0s  
construction cost 營建成本   ,|+Gls  
construction revenue 營建收入   SyO79e*t  
contract 合同   f/,tgA  
control account 統制賬戶   3t)v%S|k  
copyright 版權   VU|;:  
corporation 公司   4[TR0bM%  
cost 成本   bLqy!QE  
cost accounting 成本會計   #O~XVuvF0  
cost of labour 勞工成本   5!Bktgk.  
cost of production 生產成本   . V$ps-t  
cost of manufacture 製造成本   MM?`voj~`p  
cost of sales 銷貨成本   'CXRG$
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cost price 成本價格   -?<4Og[^  
credit 貸方   ?vgH"W~3>  
credit note 收款通知單   #]9hTa IR  
creditor 債權人   [|[>}z:  
crossed check 橫線支票   t|V0x3X  
current account 往來活期賬戶   C9qJ P^F  
current asset 流動資產   HG%Z "d  
current liability 流動負債   e*C6uz9N  
current profit and loss 本期損益   3$VxRz)  
debit 借方   X<]qU3k5  
debt 債務   M"{uX
  
debtor 債務人   H2
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deed 契據   Z)pz,  
deferred assets 遞延資產   B@O@1?c[  
deferred liabilities 遞延負債   .R5y:O  
delivery 交貨   [BM*oEFPB*  
delivery expense 送貨費   T@ [!A);  
delivery order 出貨單   ~9=aT1S|  
demand draft 即期匯票   ]JE TeZ^/  
demand note 即期票據   ,Q/Ac{C  
demurrage charge 延期費   ~GJN@ka4%  
deposit 存款   Vw#{C>  
deposit slip 存款單   Jq ]:<TQ  
depreciation 折舊   9b;A1gu  
direct cost 直接成本   Q7gY3flg  
direct labour 直接人工   @]HXP_lyD/  
director 董事   eKN$jlg  
discount 折扣   >u0w.3r#  
discount on purchase 進貨折扣   jN 0k9O>  
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