[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。   R'h.lX  
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acceptance 承兌   =&y6mQ  
account 賬戶   ,XsBm+Q(  
accountant 會計員   +%)bd  
accounting 會計   FTcXjWBPF9  
accounting system 會計制度   K#[z5  
accounts payable 應付賬款   b@9d@@/wx  
accounts receivable 應收賬款   y
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accumulated profits 累積利益   Pk)H( ,  
adjusting entry ?#123;整記錄   3EA`]&d>  
adjustment ?#123;整   }!jn%@_y@  
administration expense 管理費用   :-e[$6}S  
advances 預付   MmD1@fW32#  
advertising expense 廣告費   Df=Xbf>jt9  
agency 代理   PPj%
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agent 代理人   ;oVFcZSA  
agreement 契約   G>S3?jGk  
allotments 分配數   yu$xQ
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allowance 津貼   \Z$MH`_nu  
amalgamation 合併   r WN%Tai-  
amortization 攤銷   -~&T0dt~  
amortized cost 應攤成本   @K}Bll.E  
annuities 年金   6:AZZF1  
applied cost 已分配成本   ;#E
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applied expense 已分配費用   M Jtn)gXb  
applied manufacturing expense 己分配製造費用   j&Y{ CFuZ  
apportioned charge 攤派費用   h]p$r`i7  
appreciation 漲價   zc5>)v LH=  
article of association 公司章程   52'0l>  
assessment 課稅   NJPp6RZ%  
assets 資產   +lw*/\
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attorney fee 律師費   gi<%: [jT  
audit 審計   [}Y_O*C !  
auditor 審計員   @T&w nk  
average 平均數   @8U8>'zDE  
average cost 平均成本   3(=QY)  
bad debt 壞賬   (?#"S67  
balance 餘額   G!g];7PG(  
balance sheet 資產負債表   ]DLs'W;)  
bank account 銀行賬戶   z Qx6r .  
bank balance 銀行結存   dS;Ui]/J  
bank charge 銀行手續費   xv0y?#`z  
bank deposit 銀行存款   4x?4[J~u[  
bank discount 銀行貼現   -Rj3cx  
bank draft 銀行匯票   +=#@1k~  
bank loan 銀行借款   !X+}W[Ic^  
bank overdraft 銀行透支   Z2&7HT z  
bankers acceptance 銀行承兌   Y(h(Z  
bankruptcy 破產   0"DS>:Ntk  
bearer 持票人   UOkVU*{  
beneficiary 受益人   A\QrawBp0l  
bequest 遺產   Y&1Yc)*O  
bill 票據   ]vZ}4Xno  
bill of exchange 匯票   t9[%o=N~lD  
bill of lading 提單   !c=EB`<*  
bills discounted 貼現票據   Fz^5cxmw  
bills payable 應付票據   T,5(JP(h3  
bills receivable 應收票據   `k~w 14~w  
board of directors 董事會   zd?uMq;w  
bonds 債券   -'RD%_  
bonus 紅利   'Jl3%axR  
book value 賬面價值   9 N9Q#o$!.  
bookkeeper 簿記員   2 D!$x+|  
bookkeeping 簿記   .MW/XnCYs4  
branch office general ledger 支店往來賬戶   Zl{DqC^  
broker 經紀人   CAbT9Wz&  
brought down 接前   %p tw=Ju  
brought forward 接上頁   ;Wig${  
budget 預算   2GJp`2(%dA  
by-product 副產品   .5+5 ca  
by-product sales 副產品銷售   wo_iCjmK  
capital 股本   2>Sr04Pt  
capital income 資本收益   G[\3)@I  
capital outlay 資本支出   ,<<HkEMS  
capital stock 股本   fx= %e  
capital stock certificate 股票   )/uCdSDIc  
carried down 移後   !E_RD,_  
carried forward 移下頁   9~yp=JOV@  
cash 現金   og8"#%  
cash account 現金賬戶   + wF5(  
cash in bank 存銀行現金   4/E>k <MA  
cash on delivery 交貨收款   `bcCj~j  
cash on hand 庫存現金   <<+Hs/ ]  
cash payment 現金支付   `g:bvIV5x>  
cash purchase 現購   95oh}c  
cash sale 現沽   +3k#M[Bn}  
cashier 出?#123;員   QS2~}{v  
cashiers check 本票   H?)?(t7@  
certificate of deposit 存款單折   Mx=L lC)  
certificate of indebtedness 借據   lv\^@9r  
certified check 保付支票   X.JPM{]
  
certified public accountant 會計師   l8By2{pN  
charges 費用   6x"|,,&MD0  
charge for remittances 匯水手續費   `sJv?  
charter 營業執照    q{RT~,%  
chartered accountant 會計師   x).`nZ1  
chattles 動產   T``~YoIdz  
check 支票   meR5E?Fm  
che stub 支票存根   
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closed account 己結清賬戶   5vjtF4}7!  
closing 結算   JsbH'l  
closing entries 結賬紀錄   MI*@^{G  
closing stock 期末存貨   @4%x7%+[c  
closing the book 結賬   {b90c'8?a  
columnar journal 多欄日記賬   #GA6vJ4^s  
combination 聯合   FHbw&  
commission 佣金   Mgc|>#=  
commodity 商品   `&qeSEs\  
common stock 普通股   6+x>g  
company 公司   Ol1P  
compensation 賠償   iM{UB=C  
compound interest 複利   Xsv^GmP+  
consignee 承銷人   pQOT\- bD  
consignment 寄銷   aOTrng  
consignor 寄銷人   MU5#p
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consolidated balance sheet 合併資產負債表   ~Is-^k)y  
consolidated profit and loss account 合併損益表   j[\aGS7u  
consolidation 合併   0vi\o`**Mj  
construction cost 營建成本   7s.vJdA]6  
construction revenue 營建收入   hYv;*
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contract 合同   #dm"!I>g  
control account 統制賬戶   ]>k>Z#8E*  
copyright 版權   !nyUAZ9 :  
corporation 公司   3M<T}>  
cost 成本   rdQ'#}Ix  
cost accounting 成本會計   e8$OV4X  
cost of labour 勞工成本   _0=$ 2Y^  
cost of production 生產成本   5sK1rDN  
cost of manufacture 製造成本   #J)83  
cost of sales 銷貨成本   %!QY:[  
cost price 成本價格   Wf!<Qot|R#  
credit 貸方   ^ G@o} Z  
credit note 收款通知單   |4A938'4j  
creditor 債權人   Ncle8=8  
crossed check 橫線支票   R.B3  
current account 往來活期賬戶   9Z;"9$+M  
current asset 流動資產   aO>Nev  
current liability 流動負債   \)mV2r!%  
current profit and loss 本期損益   wf=M| # }_  
debit 借方   %)@3V8OI  
debt 債務   }wR&0<HA  
debtor 債務人   5Bog\mS  
deed 契據   #ZvDf5A  
deferred assets 遞延資產   3tIno!|  
deferred liabilities 遞延負債   nPo YjQi  
delivery 交貨   ? {vY3~  
delivery expense 送貨費   X6lUFk o  
delivery order 出貨單   u+/1ryp  
demand draft 即期匯票   H@!kgaNF
 
demand note 即期票據   [_,Gk]F=  
demurrage charge 延期費   b\H !\A  
deposit 存款   1>e%(k2w%  
deposit slip 存款單   -Rz%<`  
depreciation 折舊   FW7@7cVoF  
direct cost 直接成本   A*_ |/o
 
direct labour 直接人工   /QK H30E  
director 董事   p{k^)5CR/  
discount 折扣   h|S6LgB  
discount on purchase 進貨折扣   FR9*WI   
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