[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。   W t4!XV  
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acceptance 承兌   [&Qrk8EN  
account 賬戶   |d,1mmv@K  
accountant 會計員   .Qi`5C:U  
accounting 會計   s"sX#l[J  
accounting system 會計制度   u\Xi]pZ@X]  
accounts payable 應付賬款   .#+r H}=Z  
accounts receivable 應收賬款   *qq%) 7  
accumulated profits 累積利益   sL!6-[N  
adjusting entry ?#123;整記錄   F*]AjD-  
adjustment ?#123;整   K IqF"5  
administration expense 管理費用   KzM\+yC  
advances 預付   !\!fd(BN  
advertising expense 廣告費   xy|;WB  
agency 代理   h,\_F#hi  
agent 代理人   ^Yn6kF  
agreement 契約   X*8U%uF  
allotments 分配數   : ;d&m  
allowance 津貼   "@Te!.~A.  
amalgamation 合併   sA` bPhk  
amortization 攤銷   Y q2mVo  
amortized cost 應攤成本   jh=:QP/  
annuities 年金   {yfG_J  
applied cost 已分配成本   }7&;YAt  
applied expense 已分配費用   ^ S%4R'  
applied manufacturing expense 己分配製造費用   s2d;601*b  
apportioned charge 攤派費用   "+7~C6[s  
appreciation 漲價   q
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article of association 公司章程   ^@t
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assessment 課稅   }~A-ELe:  
assets 資產   xeu] X|,  
attorney fee 律師費  
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audit 審計   S'?XI@t[  
auditor 審計員   Fmsg*s7w  
average 平均數   fTH?t_e  
average cost 平均成本   O?{pln  
bad debt 壞賬   os#j;C]l  
balance 餘額   ZPMX19  
balance sheet 資產負債表   1{u;-pg  
bank account 銀行賬戶   (s"_NUj6  
bank balance 銀行結存   Q
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bank charge 銀行手續費   g\X"E>X  
bank deposit 銀行存款   L5eaQu  
bank discount 銀行貼現   43 |zjE  
bank draft 銀行匯票   fT 8"1f|w  
bank loan 銀行借款   f\|33)k  
bank overdraft 銀行透支   ch< zpo:  
bankers acceptance 銀行承兌   i:W oT4  
bankruptcy 破產   Y6g[y\*t  
bearer 持票人   yqB{QFXO  
beneficiary 受益人   m2N ?Fg  
bequest 遺產   46$u}"E  
bill 票據  
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bill of exchange 匯票   44S<(Re  
bill of lading 提單   d)dIIzv  
bills discounted 貼現票據   ImvkB~8N  
bills payable 應付票據   "qwRcuHY  
bills receivable 應收票據   Z0E+EMo  
board of directors 董事會   a
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bonds 債券   ZtB0:'o;  
bonus 紅利   tCA |sN  
book value 賬面價值   *d(wOl5[  
bookkeeper 簿記員   u8o!ncy  
bookkeeping 簿記   FJ#V"|}  
branch office general ledger 支店往來賬戶   qQVqS7 t  
broker 經紀人   5"@<7/2qI  
brought down 接前   g#Yqw  
brought forward 接上頁   NO6.qWl  
budget 預算   abI[J]T9G  
by-product 副產品   3+!N[6Od9  
by-product sales 副產品銷售   /T_tI R>  
capital 股本   v<;,x  
capital income 資本收益   %f, 9  
capital outlay 資本支出   KnU"49  
capital stock 股本   ^hZwm8G  
capital stock certificate 股票   "I_3!Yu  
carried down 移後   vA+RZ  
carried forward 移下頁   {V:?
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cash 現金   S: /ShT  
cash account 現金賬戶   ZXr]V'Q?  
cash in bank 存銀行現金   >-oa`im+  
cash on delivery 交貨收款   'v\!}6  
cash on hand 庫存現金   3,iL#_+t  
cash payment 現金支付   ~r@'kUXKK  
cash purchase 現購   9 X=#wh,q  
cash sale 現沽   )(?s=<H  
cashier 出?#123;員   eW\_9E)cY  
cashiers check 本票   }V9146  
certificate of deposit 存款單折   d9sgk3K  
certificate of indebtedness 借據   <2,@rYe/  
certified check 保付支票   ztb2Ign<  
certified public accountant 會計師   J'2R-CI,  
charges 費用   VX;u54hS  
charge for remittances 匯水手續費   yP[GU| >(  
charter 營業執照   i 0L7`TB  
chartered accountant 會計師   8f29Hj+  
chattles 動產   )\^%w9h  
check 支票   W*8D@a0 _  
che stub 支票存根  
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closed account 己結清賬戶   J-u,6c  
closing 結算   z*x6V0'yt  
closing entries 結賬紀錄   y@hdN=-  
closing stock 期末存貨   /mr&Y}7T
 
closing the book 結賬   c*\^61T  
columnar journal 多欄日記賬   K$(U>D|  
combination 聯合   )rj.WK.  
commission 佣金   `D#l(gZ  
commodity 商品   mM}|x~\R  
common stock 普通股   \ iP[iE=  
company 公司   '#q"u y  
compensation 賠償   D Zh6/n#q  
compound interest 複利   eKu&_q  
consignee 承銷人   ~=#jO0dE|  
consignment 寄銷   ` 6"\.@4  
consignor 寄銷人   +>I4@1qC-|  
consolidated balance sheet 合併資產負債表   6aK%s{%3s  
consolidated profit and loss account 合併損益表   Q/0}AQO  
consolidation 合併   TF3Tha]  
construction cost 營建成本   O4-UVxv}  
construction revenue 營建收入   O<%U*:B  
contract 合同   Y}|78|q*  
control account 統制賬戶   d2(eX\56Z  
copyright 版權   ]Q,RVEtKp  
corporation 公司   cHR}`U$  
cost 成本   a(}jn|  
cost accounting 成本會計   Xe+Hez,  
cost of labour 勞工成本   V7^?jy&&  
cost of production 生產成本   ^ 5GS!u"  
cost of manufacture 製造成本   %:oGyV7a  
cost of sales 銷貨成本   r#{lpF,3Ib  
cost price 成本價格   4P`\fz  
credit 貸方   W<9GwMU  
credit note 收款通知單   %X.Q\T  
creditor 債權人   sI^1c$sBN  
crossed check 橫線支票   {= z%('^  
current account 往來活期賬戶   z?7s'2w&{  
current asset 流動資產   0+S:2i/G  
current liability 流動負債   "4r
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current profit and loss 本期損益   zu;Yw=cM)  
debit 借方   `zep`j&8^  
debt 債務   i.fDH57  
debtor 債務人   M{(Y|3W  
deed 契據   V<d'psb6  
deferred assets 遞延資產   oxad}Y  
deferred liabilities 遞延負債   ]=_BK!O  
delivery 交貨   bFflA  
delivery expense 送貨費   ,2?C^gxt  
delivery order 出貨單   '
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demand draft 即期匯票   0 TS:o/{(a  
demand note 即期票據   .{8lG^0U<  
demurrage charge 延期費   C{>?~@z&5  
deposit 存款   Lnj5EY er  
deposit slip 存款單   ME|"pJ  
depreciation 折舊   JP@UvDE|  
direct cost 直接成本   B1p9pr  
direct labour 直接人工   :;|x'[JoE?  
director 董事   7,O^c+  
discount 折扣   T]i~GkD\  
discount on purchase 進貨折扣   X5<L  
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