[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。   X$mCn#8m  
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acceptance 承兌   Q1hHK'3w  
account 賬戶   pSMF1Oy  
accountant 會計員   *DBm"{q%&k  
accounting 會計   J[0o6  
accounting system 會計制度   :]]#X ~J  
accounts payable 應付賬款   #7(?B{i  
accounts receivable 應收賬款   ZDn5d%  
accumulated profits 累積利益   -]hk2Q0   
adjusting entry ?#123;整記錄   X"hdCY%  
adjustment ?#123;整   *n]f)Jc  
administration expense 管理費用   TjDDvXY  
advances 預付   
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advertising expense 廣告費   ~F; ~  
agency 代理   Ov<EOK+^  
agent 代理人   )(CZK&<  
agreement 契約   cl,\N\  
allotments 分配數   IZ2(F,{o  
allowance 津貼   ECW=865jL  
amalgamation 合併   d-%bRGo/  
amortization 攤銷   ,/%@:Fh4  
amortized cost 應攤成本   }Zuk}Og9+  
annuities 年金   X>-|px$vy  
applied cost 已分配成本   Sao4MkSz[]  
applied expense 已分配費用   [T}Lq~  
applied manufacturing expense 己分配製造費用   r3OR7
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apportioned charge 攤派費用   mc FSWmq  
appreciation 漲價   SLsw '<  
article of association 公司章程   "/ 9EUbca  
assessment 課稅   T5<851rH  
assets 資產   !{S& "  
attorney fee 律師費   Xg4iH5!E  
audit 審計   _dQg5CmlG  
auditor 審計員   v~.nP} E^  
average 平均數   ]wxjd l  
average cost 平均成本   ^osXM`  
bad debt 壞賬   [uLwr$N<%L  
balance 餘額   (8Ptuh6\\2  
balance sheet 資產負債表   C srxi'Pe  
bank account 銀行賬戶   KA#P_e{<@  
bank balance 銀行結存   iY[+BI:  
bank charge 銀行手續費   W[VbFsI&b  
bank deposit 銀行存款   MJ?fMR@  
bank discount 銀行貼現   4-r5C5o,W  
bank draft 銀行匯票   4>t'4p6{  
bank loan 銀行借款   9'" F7>d  
bank overdraft 銀行透支   #Ch*a.tI@  
bankers acceptance 銀行承兌   <6rc8jYz  
bankruptcy 破產   '73g~T%$^*  
bearer 持票人   /}kG$~  
beneficiary 受益人   q}xYme4  
bequest 遺產   V$?@ z>7  
bill 票據   y&&%%3  
bill of exchange 匯票   d!P3<:+R[  
bill of lading 提單   m8ApiGG  
bills discounted 貼現票據   DWwPid} "  
bills payable 應付票據   jL6ZHEi#d7  
bills receivable 應收票據   >.=v*\P  
board of directors 董事會   gVscdg5  
bonds 債券   VzTHW5B  
bonus 紅利   Kg;u.4.-M  
book value 賬面價值   ^!v{ >3  
bookkeeper 簿記員   |PNPOj0  
bookkeeping 簿記   a #`Y(R'  
branch office general ledger 支店往來賬戶   Y#<>N-X|kA  
broker 經紀人   B B9+d"Sq  
brought down 接前   G4;5$YGG  
brought forward 接上頁   B?gFFU61  
budget 預算   )W,.xP  
by-product 副產品   (~IoRhp^  
by-product sales 副產品銷售   '>:c:Tewy  
capital 股本    ?se\?q  
capital income 資本收益   y>! 8mDvZ  
capital outlay 資本支出   .+d.~jHX  
capital stock 股本   PP-U.  
capital stock certificate 股票   "tF#]iQQ u  
carried down 移後   VV+gPC  
carried forward 移下頁   ;@<Rh^g]  
cash 現金   T0e- X  
cash account 現金賬戶   @>Bgld&vl  
cash in bank 存銀行現金   LX8A@Yct  
cash on delivery 交貨收款   T B(K&3_D  
cash on hand 庫存現金   `i5\(cdl  
cash payment 現金支付   oAprM Z7Y  
cash purchase 現購   p>=i'~lQ6  
cash sale 現沽   dMw}4c3E  
cashier 出?#123;員   I83 _x|$FZ  
cashiers check 本票   80GBkFjV  
certificate of deposit 存款單折   w!|jL $5L  
certificate of indebtedness 借據   ?RPVd8PUhN  
certified check 保付支票   (Go1@;5I  
certified public accountant 會計師   P y!$r  
charges 費用   S&J>15oWM`  
charge for remittances 匯水手續費   5q,ZH6\ {  
charter 營業執照   6>NK2} `  
chartered accountant 會計師   /~1Ew  
chattles 動產   3C gmZ7[  
check 支票   snicVzvA  
che stub 支票存根   z]/!4+  
closed account 己結清賬戶   +mRc8G  
closing 結算   nKnQ %R  
closing entries 結賬紀錄   s H(io  
closing stock 期末存貨   hX)PdRk#  
closing the book 結賬   ],-(YPiAD  
columnar journal 多欄日記賬   3EV?=R  
combination 聯合   d+WNg2#v  
commission 佣金   Qf($F,)K  
commodity 商品   p#0L@!,  
common stock 普通股   {!&^VXZIT  
company 公司   f=hT o!i  
compensation 賠償   (91 YHhk{  
compound interest 複利   E_D0Nm%n  
consignee 承銷人   ]4onY>  
consignment 寄銷   ZJ8"5RW  
consignor 寄銷人   _$KEE|9  
consolidated balance sheet 合併資產負債表   $d*PY_  
consolidated profit and loss account 合併損益表   Oq*;GR(Q  
consolidation 合併   M2Jb<y]  
construction cost 營建成本   |,Kk#`lW<f  
construction revenue 營建收入   5p]V/<r  
contract 合同   
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control account 統制賬戶   kx,3[qe'S  
copyright 版權   t{-*@8Ke  
corporation 公司   L/?jtF:o  
cost 成本   VHm.uL_UW  
cost accounting 成本會計   8?hZ5QvA(j  
cost of labour 勞工成本   Bn{i+8I  
cost of production 生產成本   QlMv_|`9  
cost of manufacture 製造成本   8ly6CP+^B  
cost of sales 銷貨成本   -Q6Vz=ku  
cost price 成本價格   pIHpjx  
credit 貸方   dUL*~%2I  
credit note 收款通知單   HX{K5+  
creditor 債權人   ns#v?D9NF  
crossed check 橫線支票   Y|6gg  
current account 往來活期賬戶   `96M XP  
current asset 流動資產   WK5B8u*<  
current liability 流動負債   &$
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current profit and loss 本期損益   Van=dzG  
debit 借方   NG8F'=<  
debt 債務   RiZ)#0  
debtor 債務人    z.Vf,<H  
deed 契據   MZ?+I~@  
deferred assets 遞延資產   f#McTC3C  
deferred liabilities 遞延負債   'cqY-64CJZ  
delivery 交貨   E9\u^"GVO  
delivery expense 送貨費   :_|Xr'n`A  
delivery order 出貨單   uO>pl37@  
demand draft 即期匯票   wf_ $#.;m  
demand note 即期票據   ^^g u  
demurrage charge 延期費   O^n\lik  
deposit 存款   5<M$ XT  
deposit slip 存款單   GX=U6n>  
depreciation 折舊   5+2qx)FZ  
direct cost 直接成本   &b'{3o_KN  
direct labour 直接人工   0oe2X1.%  
director 董事   " {X0&  
discount 折扣   V4&a+MJ@  
discount on purchase 進貨折扣   `>GXJ~:D["  
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