[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。   E#I^D/0  
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acceptance 承兌   |mO4+:-~D+  
account 賬戶   _R] qoUw;  
accountant 會計員   ~ v21b?   
accounting 會計   v_s(  
accounting system 會計制度   }X;LR\^u[f  
accounts payable 應付賬款   #383W)n  
accounts receivable 應收賬款   Bl6>y/  
accumulated profits 累積利益   0 **.:K<i  
adjusting entry ?#123;整記錄   nTd[-3o  
adjustment ?#123;整   <dAD-2O+  
administration expense 管理費用   nYF;.k  
advances 預付   q=+AN</  
advertising expense 廣告費   hCX_^%  
agency 代理   A['0~tOP  
agent 代理人   ^]A,Q%1q^  
agreement 契約   O,+ZD^  
allotments 分配數   lMN3;}K  
allowance 津貼   Lao
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amalgamation 合併   c|,6(4j>$  
amortization 攤銷   |5h~&kA  
amortized cost 應攤成本   @9X+ BdQU  
annuities 年金   9R6]OL)p  
applied cost 已分配成本   7B"*< %<  
applied expense 已分配費用   u#&ZD|  
applied manufacturing expense 己分配製造費用   ha -KfkPFE  
apportioned charge 攤派費用   K>a+-QWK3  
appreciation 漲價   ?-HLP%C('  
article of association 公司章程   F#S)))#  
assessment 課稅   o8A1cb4<T  
assets 資產   :Q@qR((&o  
attorney fee 律師費   d2!A32m  
audit 審計   /eI]!a  
auditor 審計員   %0<-5&GE  
average 平均數   E#L"*vh  
average cost 平均成本   ~t` uq  
bad debt 壞賬   q]qKU`m!Q`  
balance 餘額   rbEUq.Yk]~  
balance sheet 資產負債表   Ld?-Ik~fF>  
bank account 銀行賬戶   K~I%"r|l  
bank balance 銀行結存   gq+|Hr  
bank charge 銀行手續費   u#c3T'E  
bank deposit 銀行存款   #XaTUT  
bank discount 銀行貼現   4EZl (v"f`  
bank draft 銀行匯票   p!wx
10b  
bank loan 銀行借款   2VgDM6h  
bank overdraft 銀行透支   M~uX!bDH  
bankers acceptance 銀行承兌  
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bankruptcy 破產   Az
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bearer 持票人   F^mMyK  
beneficiary 受益人   bx5f\)  
bequest 遺產   ZI0C%c.~  
bill 票據   !B#Lea  
bill of exchange 匯票   x2M'!VK>n1  
bill of lading 提單   U~)i&":sN  
bills discounted 貼現票據   0';U3:=i,  
bills payable 應付票據   -hpJL\ng  
bills receivable 應收票據   ;Wws;.~  
board of directors 董事會   OK6c"*<z  
bonds 債券   zv%9?:  
bonus 紅利   c@]_V  
book value 賬面價值   06dk K)`  
bookkeeper 簿記員   D_W,Jm
et  
bookkeeping 簿記   4 )U,A~!  
branch office general ledger 支店往來賬戶   l?AWG&  
broker 經紀人   :*`5|'G}  
brought down 接前   4.^1D';(  
brought forward 接上頁   IQ`#M~:  
budget 預算   X4D>  
by-product 副產品   _W3>Km-A=/  
by-product sales 副產品銷售   G
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capital 股本   FuKp`T-H  
capital income 資本收益   z'(] [SB  
capital outlay 資本支出   Rpi@^~aP E  
capital stock 股本   t5qNfiKC  
capital stock certificate 股票   g20,et  
carried down 移後   YXdd=F  
carried forward 移下頁   %O!~!'
 
cash 現金   te 0a6  
cash account 現金賬戶   PS13h_j  
cash in bank 存銀行現金   BM@:=>ypQ  
cash on delivery 交貨收款   &f:"p*=a\  
cash on hand 庫存現金   +-VkRr#  
cash payment 現金支付   **%/Ke[  
cash purchase 現購   {}#W~1`  
cash sale 現沽   yd-r7iq  
cashier 出?#123;員   xP3v65Q1  
cashiers check 本票   |Zn|?#F  
certificate of deposit 存款單折   p7\}X.L  
certificate of indebtedness 借據   3miEF0x[  
certified check 保付支票   %s^2m"ca}=  
certified public accountant 會計師   f*{~N!g  
charges 費用   RbY=OOQ  
charge for remittances 匯水手續費   3%g\)Cs  
charter 營業執照   RwG@C|sG  
chartered accountant 會計師   iEtnwSt  
chattles 動產   /hojm6MM  
check 支票   EqN_VT@  
che stub 支票存根   #-0}r  
closed account 己結清賬戶   S:*.,zC  
closing 結算   Oc51|[ Wj  
closing entries 結賬紀錄   h7}D//~p  
closing stock 期末存貨   <vP{U  
closing the book 結賬   7({"dW  
columnar journal 多欄日記賬   B``)  
combination 聯合   :#?Z)oQpT  
commission 佣金   VdVUYp  
commodity 商品   E&}@P0^  
common stock 普通股   #i8] f{  
company 公司   3XCePA5z  
compensation 賠償    <|Pw*L$  
compound interest 複利   |Sne\N>%  
consignee 承銷人   v(=?ge YLo  
consignment 寄銷   epcBr_}  
consignor 寄銷人   GkhaB(btk'  
consolidated balance sheet 合併資產負債表   * [\H)Lz  
consolidated profit and loss account 合併損益表   u@ ;6r"8q  
consolidation 合併   ot"3 3I  
construction cost 營建成本   !,
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construction revenue 營建收入   th$?#4SbR  
contract 合同    8>}k5Qu  
control account 統制賬戶   }#~DX!Sj  
copyright 版權   V<ZohB?y  
corporation 公司   q&j4PR{  
cost 成本   9]{(~=D7  
cost accounting 成本會計   iiW s]5  
cost of labour 勞工成本   f.Uvf^T}2  
cost of production 生產成本   )2Ru} -H  
cost of manufacture 製造成本   qmWK8}F.cE  
cost of sales 銷貨成本   ewOd =%  
cost price 成本價格   b6@(UneVM  
credit 貸方   <B }4}-}  
credit note 收款通知單   |>/T*zk<  
creditor 債權人   $jpAnZR- /  
crossed check 橫線支票   ^#-i%V%  
current account 往來活期賬戶   -HE@wda  
current asset 流動資產   &YSjwRr  
current liability 流動負債   [>rX/a%c  
current profit and loss 本期損益   7K 8t
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debit 借方   !\)9fOLs  
debt 債務   _ 'W en  
debtor 債務人   ?)8OC(B8q  
deed 契據   7Fg-}lJAC  
deferred assets 遞延資產   {Q%"{h']  
deferred liabilities 遞延負債   _a~
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delivery 交貨   "kS(b4^  
delivery expense 送貨費   $CgJ+ua\8  
delivery order 出貨單   )I
Fzal}o  
demand draft 即期匯票   wM]j#  
demand note 即期票據   ~ AU!Gm.  
demurrage charge 延期費   6N6}3J5  
deposit 存款   ai3wSUYJi  
deposit slip 存款單   F2B9Q_>P  
depreciation 折舊   l8$7N=Y  
direct cost 直接成本   gcaXN6C  
direct labour 直接人工   >ZE 8EL  
director 董事   Yv!r>\#0S  
discount 折扣   U2lDTRt  
discount on purchase 進貨折扣   q|;Sn  
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