[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。   ?X1#b2s  
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acceptance 承兌   bij?q \  
account 賬戶   &^H "T6  
accountant 會計員   Uk9g^\H<D  
accounting 會計   h"ylpv+  
accounting system 會計制度   %},gE[N!J  
accounts payable 應付賬款   /WfVG\NF  
accounts receivable 應收賬款   %np#Bv-L  
accumulated profits 累積利益   t["D f;"O  
adjusting entry ?#123;整記錄   \gkajY-?  
adjustment ?#123;整   q9!9OcN2  
administration expense 管理費用   4QNR_w
  
advances 預付   uH[0kh  
advertising expense 廣告費   ^j %UZ  
agency 代理   ;Y^RF?un  
agent 代理人   obq}#  
agreement 契約   p'qH [<s  
allotments 分配數   xW =$j|  
allowance 津貼   6~ `bAe`}  
amalgamation 合併   g-FZel   
amortization 攤銷   (Y)h+}n5N  
amortized cost 應攤成本   #pSOZX  
annuities 年金   ai4^NJn  
applied cost 已分配成本   RH
Vv}N0  
applied expense 已分配費用   SWb5K0YRn  
applied manufacturing expense 己分配製造費用   5-HJ&Q
 
apportioned charge 攤派費用   e,&%Z  
appreciation 漲價   sjgR \`AU  
article of association 公司章程   _kN%6~+U  
assessment 課稅   %}XMhWn{  
assets 資產   ]4mj 1g&C  
attorney fee 律師費   G3+a+=
e  
audit 審計   zI!R-Nb  
auditor 審計員   `YNC_r#tG  
average 平均數   B5HdC%8/}  
average cost 平均成本   X&.$/xaT  
bad debt 壞賬   [9om"'  
balance 餘額   ZHlin#"  
balance sheet 資產負債表   ~#_$?_/(  
bank account 銀行賬戶   YBIe'(p  
bank balance 銀行結存   43=-pyp  
bank charge 銀行手續費   dY@Tt&k8E  
bank deposit 銀行存款   jA4v?(AO}#  
bank discount 銀行貼現   kZ-~ ;fBe  
bank draft 銀行匯票   ',`4 U F  
bank loan 銀行借款   r/sRXM:3cZ  
bank overdraft 銀行透支   I%>]!X  
bankers acceptance 銀行承兌   0Y*gJ!a  
bankruptcy 破產   KH>sCEt  
bearer 持票人   X]MM7hMuR  
beneficiary 受益人   -^Km}9g  
bequest 遺產   h$ iyclX  
bill 票據   y'|W['  
bill of exchange 匯票   .N5R?fmD  
bill of lading 提單   dzNaow*0&V  
bills discounted 貼現票據   e=)
*O  
bills payable 應付票據   nQ!#G(_nO  
bills receivable 應收票據   T.PZ}4  
board of directors 董事會   T>Rf?%o  
bonds 債券   Ox*T:5  
bonus 紅利   i^cM@?  
book value 賬面價值   n[:AV  
bookkeeper 簿記員   QqK{~I|l  
bookkeeping 簿記   >wk=`&+V@  
branch office general ledger 支店往來賬戶   p z+}7  
broker 經紀人   ?Gv!d  
brought down 接前   IcA\3j  
brought forward 接上頁   VfC[U)w*vm  
budget 預算   C+]q  
by-product 副產品   UFAMbI  
by-product sales 副產品銷售   xiOrk  
capital 股本   |XA aKZA  
capital income 資本收益    !QW 0  
capital outlay 資本支出   M N M>  
capital stock 股本   'j<:FUDJ  
capital stock certificate 股票   0/00W6r0  
carried down 移後   ;7^j-6  
carried forward 移下頁   Ta\8>\6  
cash 現金   RQ)!KlY  
cash account 現金賬戶   KY
mWfM3^  
cash in bank 存銀行現金   Z=Y_;dS9  
cash on delivery 交貨收款   z0Z\d   
cash on hand 庫存現金   Hs` #{W{.  
cash payment 現金支付   OG?j6qhpl  
cash purchase 現購   i&'^9"Z)O  
cash sale 現沽   a(43]d&  
cashier 出?#123;員   # pjyhH@  
cashiers check 本票    MV;Y?%>  
certificate of deposit 存款單折   ~)m t&   
certificate of indebtedness 借據   Rw ao5l=x  
certified check 保付支票   >5~Zr$  
certified public accountant 會計師   >?{iv1  
charges 費用   60~>f)vu  
charge for remittances 匯水手續費   }!yD^:[5  
charter 營業執照   CMxjX  
chartered accountant 會計師   {cyo0-9nv  
chattles 動產   ?(NT!es  
check 支票   QOh w  
che stub 支票存根   ,ORG"]_F  
closed account 己結清賬戶   hzuMTKH9  
closing 結算   )<x;ra^  
closing entries 結賬紀錄   hKzBq*cV  
closing stock 期末存貨   $6&GAJ
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closing the book 結賬   WP@JrnxO\`  
columnar journal 多欄日記賬   @F(3*5c_Y  
combination 聯合   %L\{kUam  
commission 佣金   ",aT<lw.  
commodity 商品   qvfAG
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common stock 普通股   Ubw!/|mi  
company 公司   3e!Yu.q:  
compensation 賠償   }2BH_  2  
compound interest 複利   .t^UK#@#4  
consignee 承銷人   WP%{{zR$  
consignment 寄銷   8NAWA3^B  
consignor 寄銷人   hDD~,/yVxs  
consolidated balance sheet 合併資產負債表   |!xfIR>=F  
consolidated profit and loss account 合併損益表   ++Ys9Y)*,  
consolidation 合併   !AD0-fZ  
construction cost 營建成本   Ky'3z"  
construction revenue 營建收入   +Sdx8 Z5  
contract 合同   eA*Jfb  
control account 統制賬戶   srCh
Y&h?<  
copyright 版權   :9x084ESR)  
corporation 公司   iQm.]A  
cost 成本   ]2xx+P#Y  
cost accounting 成本會計   L`HH);Ozw  
cost of labour 勞工成本   ZXsY-5$#d-  
cost of production 生產成本   7k`*u) Q  
cost of manufacture 製造成本   ><#2O  
cost of sales 銷貨成本   An8%7xa7  
cost price 成本價格   %];h|[ax]  
credit 貸方   lEyG9Xvi  
credit note 收款通知單   n$OE~YwP{  
creditor 債權人   vU8FHVytV  
crossed check 橫線支票   Q0L@.`~  
current account 往來活期賬戶   B::4Qme  
current asset 流動資產   rKy-u  
current liability 流動負債   C$'D]fX  
current profit and loss 本期損益   Av;q:x?  
debit 借方   J2oWssw"  
debt 債務   N)vk0IM!  
debtor 債務人   >TlW]st  
deed 契據   XYK1-m}2  
deferred assets 遞延資產   ; Oi[:Ck  
deferred liabilities 遞延負債   c+Q.?vJ  
delivery 交貨   Uaus>Frx.T  
delivery expense 送貨費   n,&/D  
delivery order 出貨單   ?2?S[\@`0U  
demand draft 即期匯票   hr_9;,EPh  
demand note 即期票據   nL":0!DTRD  
demurrage charge 延期費   EI=Naq  
deposit 存款   $KwI}>E4  
deposit slip 存款單   PkPDVv  
depreciation 折舊   w'oo-.k  
direct cost 直接成本   qLQ <1>u   
direct labour 直接人工   c%AFo]H  
director 董事   wQD0vsD  
discount 折扣   Yo~LckFF  
discount on purchase 進貨折扣   <fC@KY>#  
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