[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。   *Ue#Sade  
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acceptance 承兌   |Z+qaq{X  
account 賬戶   Re'3bs:+  
accountant 會計員   \0&$n  
accounting 會計   Q]VG6x  
accounting system 會計制度   (*V!V3E3#  
accounts payable 應付賬款   Z,M2vRj"qT  
accounts receivable 應收賬款   LZE9]Gd  
accumulated profits 累積利益   ld 1[Usaq  
adjusting entry ?#123;整記錄   0I2?fz)  
adjustment ?#123;整   a( N;|<  
administration expense 管理費用   6k<3,`VV|  
advances 預付   y>d`cRy  
advertising expense 廣告費   5D XBTpCVM  
agency 代理   h%v qt~0  
agent 代理人   H6`zzH0"  
agreement 契約   uX&h~qE/  
allotments 分配數   _x,(576~  
allowance 津貼   %dhrXK5  
amalgamation 合併   %e|UA-(  
amortization 攤銷   %*IH~/Ld;]  
amortized cost 應攤成本   JRAU|gr  
annuities 年金   |8 GLS4.]t  
applied cost 已分配成本   +$/NTUOP  
applied expense 已分配費用   G9K& }_,  
applied manufacturing expense 己分配製造費用   !X-
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apportioned charge 攤派費用   'AmA3x)9u  
appreciation 漲價   ;<xPzf  
article of association 公司章程   IMpL+W.  
assessment 課稅   Rd5pLrr[0)  
assets 資產   ng6E&<Z  
attorney fee 律師費  
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audit 審計   C+mPl+}w  
auditor 審計員   {BJH}vV1)  
average 平均數   Uv=)y^H~*A  
average cost 平均成本   wi[FBLB/8  
bad debt 壞賬   :R$v7{1  
balance 餘額   oU*e=uehj  
balance sheet 資產負債表   54RexB o  
bank account 銀行賬戶   O<dCvH  
bank balance 銀行結存   !vHCftKel  
bank charge 銀行手續費   j)juvat  
bank deposit 銀行存款   s5MG#M 9  
bank discount 銀行貼現   X d1+?2  
bank draft 銀行匯票   XjxI@VXzUV  
bank loan 銀行借款   h96<9L  
bank overdraft 銀行透支   ]I;owk,  
bankers acceptance 銀行承兌   .t{uzDM  
bankruptcy 破產   sAZL,w  
bearer 持票人   Kf)$/W4  
beneficiary 受益人   TY` R_  
bequest 遺產   [?g} <fa  
bill 票據   %%h.`p1  
bill of exchange 匯票   [d>2F  
bill of lading 提單   A-$C6q  
bills discounted 貼現票據   -Q ];o~  
bills payable 應付票據   x_/H  
bills receivable 應收票據   F:.8O ,%u  
board of directors 董事會   9,"gXsvx(  
bonds 債券   +j$nbU0U  
bonus 紅利   zhyf}Ta'  
book value 賬面價值   >km$zfM2-  
bookkeeper 簿記員   D(e,R9hPU  
bookkeeping 簿記   i=fhK~Jd  
branch office general ledger 支店往來賬戶   f;&XTF5D^  
broker 經紀人   [RTo[-ci2  
brought down 接前   7&L8zl |K  
brought forward 接上頁   ?;w\CS^Qu  
budget 預算   UM0#S}  
by-product 副產品   B>cx[.#!  
by-product sales 副產品銷售   E|6@h8#  
capital 股本   yC!>7@m  
capital income 資本收益   ?4Rq +  
capital outlay 資本支出   8Kn}o@Yd  
capital stock 股本   = 2}bQW  
capital stock certificate 股票   t6)R37  
carried down 移後   ,.Lo)[(  
carried forward 移下頁   4(,X.GVY/  
cash 現金   !yKrA|w1  
cash account 現金賬戶   RGY#0.Z}  
cash in bank 存銀行現金   Y$qjQ1jF+  
cash on delivery 交貨收款   YC*`n3D|'  
cash on hand 庫存現金   Jr>Nc}!U  
cash payment 現金支付   _~*ba+
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cash purchase 現購   V@1,((,l  
cash sale 現沽   *2YWvGc  
cashier 出?#123;員   Lr`Gyl62  
cashiers check 本票   E6-~  
certificate of deposit 存款單折   kkj_k:Eah  
certificate of indebtedness 借據   Nvd(Tad  
certified check 保付支票   KT<N ;
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certified public accountant 會計師   }j\8|UG  
charges 費用   4!?4Tc!X  
charge for remittances 匯水手續費   ZalL}?E ?  
charter 營業執照   Q"oJhxS  
chartered accountant 會計師   1X?q4D"  
chattles 動產   A=*6|1w;  
check 支票   UK[+I]I p  
che stub 支票存根   9HlM0qE5b  
closed account 己結清賬戶   Z/;8eb*B7  
closing 結算   KXu1%`x=%Z  
closing entries 結賬紀錄  
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closing stock 期末存貨   aZta%3`)  
closing the book 結賬   SNHALF  
columnar journal 多欄日記賬   ^)3=WD'!  
combination 聯合   
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commission 佣金   K-@ cn*6  
commodity 商品   X8XE_VtP  
common stock 普通股   ;y>}LGG  
company 公司   n+Ng7  
compensation 賠償   +^4HCyW  
compound interest 複利   a1v?{vu\E  
consignee 承銷人   "m}N hoD4  
consignment 寄銷   Vz y )jf  
consignor 寄銷人   z7Z!wIzJ  
consolidated balance sheet 合併資產負債表   A5G@u}YS5  
consolidated profit and loss account 合併損益表   #}
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consolidation 合併   ZYz8ul$E  
construction cost 營建成本   H.[(`wi!I  
construction revenue 營建收入   ,Fu
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contract 合同   m
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control account 統制賬戶   GGGz7_s ?  
copyright 版權   C3C&hq\%  
corporation 公司   5N|hsfkx  
cost 成本   SFqq(K2u  
cost accounting 成本會計   Js9 EsN%  
cost of labour 勞工成本   >V&GL{  
cost of production 生產成本   LO)QEU
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cost of manufacture 製造成本   cvV8;  
cost of sales 銷貨成本   m;u:_4  
cost price 成本價格    t&
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credit 貸方   `>k7^!Ds  
credit note 收款通知單   v0%FG9Gk  
creditor 債權人   hOm0ND?;1  
crossed check 橫線支票   8oJp_sw  
current account 往來活期賬戶   kyD*b3MN  
current asset 流動資產   7t6TB*H  
current liability 流動負債   L T/*y=  
current profit and loss 本期損益   Ys@\~?ym+  
debit 借方   iUf?MDE  
debt 債務   NF_[q(k'  
debtor 債務人   ^O3p:X4u  
deed 契據   u4:6zU/{  
deferred assets 遞延資產   m$$sNPnT  
deferred liabilities 遞延負債   `Fb%vYf  
delivery 交貨   S$nEflcz  
delivery expense 送貨費   OUm,;WNLf  
delivery order 出貨單   WAb@d=H{+>  
demand draft 即期匯票   <!~NG3KW[>  
demand note 即期票據   ER<Z!*2  
demurrage charge 延期費   #2qv"ntW  
deposit 存款  
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deposit slip 存款單   12bztlv  
depreciation 折舊   G5$YXNV  
direct cost 直接成本   FC8#XZp  
direct labour 直接人工   2| ERif;)  
director 董事   ~*RBMHs  
discount 折扣   %r:Uff@  
discount on purchase 進貨折扣   ;VgB!  
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