[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。   /hA}9+/  
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acceptance 承兌   SjNwT[.nr7  
account 賬戶   2kmna/Qa6  
accountant 會計員   ~n]2)>6  
accounting 會計   Br.$L  
accounting system 會計制度   R;Ix<y{U  
accounts payable 應付賬款   bW 79<T'+  
accounts receivable 應收賬款   Vms7 Jay  
accumulated profits 累積利益   9O0  
adjusting entry ?#123;整記錄   0I ND9h.%  
adjustment ?#123;整   pN^G[  
administration expense 管理費用   A)`fD %+  
advances 預付   bQ:3G;  
advertising expense 廣告費   #\!hBL @b  
agency 代理   N%M>,wT  
agent 代理人   s"^YW+HMb  
agreement 契約   '=G<)z@k  
allotments 分配數   q}76aa0e  
allowance 津貼   e[VJ0 A=  
amalgamation 合併   Bbe/w#Z  
amortization 攤銷   ;H#R{uR_<  
amortized cost 應攤成本   JXa%TpI: E  
annuities 年金   >=q!!'$:  
applied cost 已分配成本   TQxc?o  
applied expense 已分配費用   Sr#fyr  
applied manufacturing expense 己分配製造費用   _tauhwu  
apportioned charge 攤派費用   JcALFKLB  
appreciation 漲價   m#}{"d&J  
article of association 公司章程   hcqmjqJ  
assessment 課稅   ]\b1~ki!F  
assets 資產   pa> 2JF*  
attorney fee 律師費   %w|3:  
audit 審計   ~4 xBa:*z  
auditor 審計員   7!Q
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average 平均數   p=5H^E m1  
average cost 平均成本   PFn[[~5V  
bad debt 壞賬   `?S?)0B  
balance 餘額  
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balance sheet 資產負債表   y7L4jO9h  
bank account 銀行賬戶   0{Ll4  
bank balance 銀行結存   qZ]VS/5A  
bank charge 銀行手續費   b+#~N>|  
bank deposit 銀行存款   q-)_Qco  
bank discount 銀行貼現   7J_f/s t  
bank draft 銀行匯票   R8W44I*R:  
bank loan 銀行借款   kk7:A0._  
bank overdraft 銀行透支   ^DCv-R+p  
bankers acceptance 銀行承兌   a0W\?  
bankruptcy 破產   Bc@r*zb  
bearer 持票人   ny?m&;^r:  
beneficiary 受益人   7|eSvC  
bequest 遺產   aiX;D/t?  
bill 票據   O?J:+L(  
bill of exchange 匯票   >mDub P  
bill of lading 提單   -v+^x`HR  
bills discounted 貼現票據   xwp?2,<  
bills payable 應付票據   o)D+qiA3U  
bills receivable 應收票據   _CwQ}n*  
board of directors 董事會   U=#ylQ   
bonds 債券   f?I *`~k  
bonus 紅利   jHw2Q8s|R  
book value 賬面價值   >\x 39B  
bookkeeper 簿記員   Ewsg&CCN  
bookkeeping 簿記   w3cK: C0  
branch office general ledger 支店往來賬戶   tNf" X!  
broker 經紀人   KIl.?_61O  
brought down 接前   Z!l!3(<G.f  
brought forward 接上頁   Q>c6ouuJ  
budget 預算   1E_Ui1[  
by-product 副產品   c89vx 9  
by-product sales 副產品銷售   8t \>  
capital 股本   6zZR:ej  
capital income 資本收益   X35U!1Y\  
capital outlay 資本支出   /<pQ!'/G  
capital stock 股本   /<(ik&%N  
capital stock certificate 股票   Ujzz`!mz  
carried down 移後   O !+5As  
carried forward 移下頁   fhWD>;%F%  
cash 現金   :%oj'm44!  
cash account 現金賬戶   c^gI K1f-  
cash in bank 存銀行現金   ga9:*G!b{)  
cash on delivery 交貨收款   To? bp4  
cash on hand 庫存現金   t"vO&
+x  
cash payment 現金支付   w:+#,,rwzV  
cash purchase 現購   ho$%7mc  
cash sale 現沽   yzl\{I&  
cashier 出?#123;員   Y rnqi-P  
cashiers check 本票   8J U~Q  
certificate of deposit 存款單折   ov> L-  
certificate of indebtedness 借據   V *y  
certified check 保付支票   Z*3}L  
certified public accountant 會計師   ?^5*[H  
charges 費用   zm"g,\.d  
charge for remittances 匯水手續費   s""8 V_,;  
charter 營業執照   n{WJ.Y*  
chartered accountant 會計師   F;@&uXYgc  
chattles 動產   m6<0 hP  
check 支票   !_!b\  
che stub 支票存根   M 7$4KFNp  
closed account 己結清賬戶   -RDs{c`y%N  
closing 結算   0J</`/gH  
closing entries 結賬紀錄   oF^hq-xcP  
closing stock 期末存貨   )B4c;O4t  
closing the book 結賬   Khd,|pM  
columnar journal 多欄日記賬   =6YO!B>7  
combination 聯合   BQg]$Tr?  
commission 佣金   B`EgL/Wg[  
commodity 商品   ,^C;1ph  
common stock 普通股   X0TGJ,yW(  
company 公司   )KQum`pO  
compensation 賠償   +N_%|!F-c  
compound interest 複利   b<7qmg3  
consignee 承銷人   kn|
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consignment 寄銷   0+i,,^x.  
consignor 寄銷人   E=trJge  
consolidated balance sheet 合併資產負債表   !WnI`  
consolidated profit and loss account 合併損益表   >L4$DKO  
consolidation 合併   r
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construction cost 營建成本   _S1uJ~j;E  
construction revenue 營建收入   nJg2O@mRJ  
contract 合同   KVy5/A/8c  
control account 統制賬戶   zSCPp6  
copyright 版權   NZP,hAUK,  
corporation 公司   vn0*KIrX  
cost 成本   KL`>mJo$  
cost accounting 成本會計   J)NpG9iN
 
cost of labour 勞工成本   s'
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cost of production 生產成本   #Qd3
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cost of manufacture 製造成本   $g;xw?~#  
cost of sales 銷貨成本   cf!R  
cost price 成本價格   DboqFh#]=h  
credit 貸方   _"V0vV  
credit note 收款通知單   k]g\` gc  
creditor 債權人   SbivW5|61  
crossed check 橫線支票   :[3\jLrc  
current account 往來活期賬戶   P s ;:g0  
current asset 流動資產   hBu=40K  
current liability 流動負債  
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current profit and loss 本期損益   (J*0/7 eX  
debit 借方   )`-]nMc  
debt 債務   4[q *7m  
debtor 債務人   5yID%  
deed 契據   iN*@ f8gf  
deferred assets 遞延資產   rkl7p?  
deferred liabilities 遞延負債   Efl+`6`J  
delivery 交貨   FoQk  
delivery expense 送貨費   .YRSd  
delivery order 出貨單   2Oa-c|F  
demand draft 即期匯票   B"v=Fr[  
demand note 即期票據   i|mA/ e3b  
demurrage charge 延期費   k_B^2=  
deposit 存款    .@Cshj  
deposit slip 存款單   Le!I-i(aD  
depreciation 折舊   #v-!GK_<  
direct cost 直接成本   f14c} YY  
direct labour 直接人工   M<M r (z  
director 董事   9h{G1XL  
discount 折扣   b'YbHUyu  
discount on purchase 進貨折扣   D~:fn|/Brp  
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