[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。   kVt/Hhd9  
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acceptance 承兌   =,qY\@fq  
account 賬戶   EKN<KnU%  
accountant 會計員   ]-a
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accounting 會計   9PG{>W$M  
accounting system 會計制度   /|h+,]< >  
accounts payable 應付賬款   qx*b\6Rt  
accounts receivable 應收賬款   ER[$TH&  
accumulated profits 累積利益   P
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adjusting entry ?#123;整記錄   k.)YFKi  
adjustment ?#123;整   P%vouC0W  
administration expense 管理費用   K$:btWSm  
advances 預付    z.2UZ%:  
advertising expense 廣告費   )S`Yl;oL  
agency 代理   Rp:I&f$Hk/  
agent 代理人   8NE[L#k  
agreement 契約   O ]-8 %  
allotments 分配數   ~+Cl9:4T  
allowance 津貼   v/$<#2|  
amalgamation 合併   I*a.!/$)  
amortization 攤銷   9oP  
amortized cost 應攤成本   };Df ><  
annuities 年金   Pd `
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applied cost 已分配成本   cf"!U+x
  
applied expense 已分配費用   loBW#>  
applied manufacturing expense 己分配製造費用   6e5A8e8"]  
apportioned charge 攤派費用   G@T_o4t  
appreciation 漲價   hM="9]i.  
article of association 公司章程   )7P>Hj  
assessment 課稅   1E4`&?  
assets 資產   ~%
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attorney fee 律師費   e~,+rM  
audit 審計   [{&OcEf  
auditor 審計員   VtU2&  
average 平均數   #\_FSr fX  
average cost 平均成本   W4(  
bad debt 壞賬   d]sg9`  
balance 餘額   sE{5&aCSR  
balance sheet 資產負債表   ~qTC hCXP  
bank account 銀行賬戶   0Am\02R.C,  
bank balance 銀行結存   43,*.1;sz  
bank charge 銀行手續費   ,LL
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bank deposit 銀行存款   5s4x%L (~}  
bank discount 銀行貼現   )`gxaT>&l  
bank draft 銀行匯票   v9f%IE4fX  
bank loan 銀行借款   `m"K_\w=/  
bank overdraft 銀行透支   Gtv
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bankers acceptance 銀行承兌   'b>3:&  
bankruptcy 破產   =t~]@?]1D  
bearer 持票人   ! V4(- 8  
beneficiary 受益人   %Br1b6 V  
bequest 遺產   p-!/p#  
bill 票據   LCHw.  
bill of exchange 匯票   (58r9WhS  
bill of lading 提單   3fYfj  
bills discounted 貼現票據   "s`#`'  
bills payable 應付票據   Go]y{9+(7  
bills receivable 應收票據   *8u<?~9F  
board of directors 董事會   6vU%Y_n=y]  
bonds 債券   AnZy oa  
bonus 紅利   rV-Xsf7Z  
book value 賬面價值   a|]}uFr  
bookkeeper 簿記員   "/taatcH  
bookkeeping 簿記   !SLfAFcS  
branch office general ledger 支店往來賬戶   cb. -AlqQ  
broker 經紀人   3YUF\L]yyw  
brought down 接前   FysIN~  
brought forward 接上頁   ChNT;G<6$  
budget 預算   !9V; 8g  
by-product 副產品   l Yj$3  
by-product sales 副產品銷售   +lf`Dd3  
capital 股本   &*Kk> 4  
capital income 資本收益   0juP"v$C>  
capital outlay 資本支出   |a'$v4dCF  
capital stock 股本   jG#
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capital stock certificate 股票   yU~wZjw  
carried down 移後   5pff}Ru`  
carried forward 移下頁   RH$YM `cZ  
cash 現金   }p8iq  
cash account 現金賬戶   I}}>M#  
cash in bank 存銀行現金   \t=#MzjR  
cash on delivery 交貨收款   ?+{_x^  
cash on hand 庫存現金   -BwZ  
cash payment 現金支付   !rZ
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cash purchase 現購   2';{o=TXV  
cash sale 現沽   }Cb-7/  
cashier 出?#123;員   'Awd:Aed5  
cashiers check 本票   _0iV6Bj  
certificate of deposit 存款單折   ArT@BqWd  
certificate of indebtedness 借據   /f=31<+MtF  
certified check 保付支票   Z:,`hW*A6  
certified public accountant 會計師   (7??5gjh  
charges 費用   8>I4e5Ym  
charge for remittances 匯水手續費   gmiL jI  
charter 營業執照   %."w]fy>P  
chartered accountant 會計師   ^=gN >xP  
chattles 動產    |vBy=:  
check 支票   hw B9N  
che stub 支票存根   O`9vEovjs  
closed account 己結清賬戶   fK ^;?4  
closing 結算   ' Yy+^iCus  
closing entries 結賬紀錄   0R-W9qP  
closing stock 期末存貨   Zb<D%9  
closing the book 結賬   #aE>-81SS&  
columnar journal 多欄日記賬   fM(~>(q&  
combination 聯合   'W&ewZH_h  
commission 佣金   J7kq
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commodity 商品   iBY16_q  
common stock 普通股   >52%^ ?  
company 公司   r\C"Fx^  
compensation 賠償   ;):E 8;B)  
compound interest 複利   "z*?#&?,  
consignee 承銷人   AU8sU?=  
consignment 寄銷   n3\~H9  
consignor 寄銷人   3/,}&SX  
consolidated balance sheet 合併資產負債表   "9NWsy}<c  
consolidated profit and loss account 合併損益表   wxF\enDY  
consolidation 合併   >h$Q%w{V  
construction cost 營建成本   Q-yNw0V}F  
construction revenue 營建收入   xi)$t#K"  
contract 合同   1q|iw  
control account 統制賬戶   P9jSLM  
copyright 版權   g$Jlp
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corporation 公司   59X XmVg  
cost 成本   vm=d?*cR  
cost accounting 成本會計   c1 j@*6B  
cost of labour 勞工成本   }V 4u`=  
cost of production 生產成本   1c*;Lr.K  
cost of manufacture 製造成本   E<@N4%K_Q  
cost of sales 銷貨成本   Q5Epq sKyC  
cost price 成本價格   BxaGBK<k  
credit 貸方   qu;$I'Ul%  
credit note 收款通知單   [|\#cVWs  
creditor 債權人   1So`]N4  
crossed check 橫線支票   VU+=b+B~m  
current account 往來活期賬戶   MieO1l  
current asset 流動資產   _]L]_Bh  
current liability 流動負債   R_ )PbFw  
current profit and loss 本期損益   w,OPM}) il  
debit 借方  
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debt 債務   0y2zjXM;3  
debtor 債務人   4rpry@1  
deed 契據   tHr4/  
deferred assets 遞延資產   eZ 7Atuv  
deferred liabilities 遞延負債   ^,`]Q)P^  
delivery 交貨   yqP=6   
delivery expense 送貨費   .S] *A b  
delivery order 出貨單   :G&: v  
demand draft 即期匯票   S.pXo'}  
demand note 即期票據   w
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demurrage charge 延期費   ; FHnu|  
deposit 存款   l9&L$,=  
deposit slip 存款單   h+j*vX/!  
depreciation 折舊   U6YHq2<  
direct cost 直接成本   uII! ?   
direct labour 直接人工   xxld.j6  
director 董事   9ZuKED  
discount 折扣   ST,+]p3L(  
discount on purchase 進貨折扣   z|zEsDh;  
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