[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。   #3eI4KJ4+l  
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acceptance 承兌   kmo#jITa`  
account 賬戶   (Q ^=^s|  
accountant 會計員   L;A#N9  
accounting 會計   lUp%1x+  
accounting system 會計制度   lbw+!{Ch  
accounts payable 應付賬款   u$aN~6HG  
accounts receivable 應收賬款   O 8N1gf;t  
accumulated profits 累積利益   G`&P|xYg  
adjusting entry ?#123;整記錄   vRD(* S9^  
adjustment ?#123;整   e%4v vP
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administration expense 管理費用   ~X %cbFom=  
advances 預付   RBg2iG$8|  
advertising expense 廣告費   H 8 66,]  
agency 代理   3RxR'M1  
agent 代理人   t6 kLZ  
agreement 契約   |u$*'EsP  
allotments 分配數   2n2,MB  
allowance 津貼   hkV*UH{  
amalgamation 合併   !{ _:k%B  
amortization 攤銷   .x/H2r'
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amortized cost 應攤成本   GukwN]*OY  
annuities 年金   B}*\ pdJ  
applied cost 已分配成本   pU,\ &3N  
applied expense 已分配費用   h.Sbds  
applied manufacturing expense 己分配製造費用   0}'/pN>  
apportioned charge 攤派費用   +W8#]u|  
appreciation 漲價   D&@ js!|5  
article of association 公司章程   s>WqVuXmn  
assessment 課稅   bNtOqhi  
assets 資產   eb,QT\/G  
attorney fee 律師費   QJ>=a./  
audit 審計   cXN0D\%`  
auditor 審計員   2t  
average 平均數   pCa~:q
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average cost 平均成本   N"Y%*BkH  
bad debt 壞賬   mz;ExV16  
balance 餘額   xlgT1b:6  
balance sheet 資產負債表   */TO$ ^s  
bank account 銀行賬戶   F8{T/YhZ  
bank balance 銀行結存   vp d!|/  
bank charge 銀行手續費   S"
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bank deposit 銀行存款   3W.D^^)eCV  
bank discount 銀行貼現   *laFG<;  
bank draft 銀行匯票   = 1d$x:  
bank loan 銀行借款   f^5sJ0;%  
bank overdraft 銀行透支   V/R@=[  
bankers acceptance 銀行承兌   a{%EHL,F  
bankruptcy 破產   /w2IL7}  
bearer 持票人   YY'[PXP$Y  
beneficiary 受益人   !y!s/i&P%  
bequest 遺產   -~lrv#5Q  
bill 票據   ;;U&mhz`  
bill of exchange 匯票   Qt^6w}&  
bill of lading 提單   ?6I`$ &OA  
bills discounted 貼現票據   T:CWxusL  
bills payable 應付票據   ?9 `T_,  
bills receivable 應收票據   oW(8bd)  
board of directors 董事會   t o#2.  
bonds 債券   ,c;#~y  
bonus 紅利   =U:]x'g(  
book value 賬面價值   ~Sd,Tu%:  
bookkeeper 簿記員   [ei5QSL |  
bookkeeping 簿記   _nw\
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branch office general ledger 支店往來賬戶   |ZCv>8?n  
broker 經紀人   2Y=Q%  
brought down 接前   Gt!Hm(  
brought forward 接上頁   mcQ\"9;pY  
budget 預算   S%7bM~J@  
by-product 副產品   v yP_qG  
by-product sales 副產品銷售   8@T0]vH&  
capital 股本   *1>Tc,mb  
capital income 資本收益   YsO`1D  
capital outlay 資本支出   A7|x|mW  
capital stock 股本   :X*uE^bH  
capital stock certificate 股票   _qQo}|/q  
carried down 移後   5pRVA  
carried forward 移下頁   nXxnyom,  
cash 現金   U?(,Z$:N  
cash account 現金賬戶   y>RqA*J  
cash in bank 存銀行現金   r&L1jT.  
cash on delivery 交貨收款   >g[Wnzf  
cash on hand 庫存現金   I&x69  
cash payment 現金支付   -OfAl~ 4  
cash purchase 現購   rj5)b:c}  
cash sale 現沽   1fF\k#BE-%  
cashier 出?#123;員   dsbz\w3:  
cashiers check 本票   lPlJL`e  
certificate of deposit 存款單折   >v%UV:7ap  
certificate of indebtedness 借據   i{J[;rV9  
certified check 保付支票   8mX:*$qm:  
certified public accountant 會計師   wo^1%:@/2  
charges 費用   b1ZHfe:  
charge for remittances 匯水手續費   CR|>?9V  
charter 營業執照   YeF'r.Y  
chartered accountant 會計師   y|wR)\  
chattles 動產   $g#d1u0q  
check 支票   RWn#"~  
che stub 支票存根   ,z0E2  
closed account 己結清賬戶   B_.>Q8t
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closing 結算   eA/}$.R  
closing entries 結賬紀錄   |'#uV)b0@  
closing stock 期末存貨   uQW d1>  
closing the book 結賬   Zt4 r_7  
columnar journal 多欄日記賬   ;[Hrpl S  
combination 聯合   y"nCT3  
commission 佣金   Gv\fF;,R  
commodity 商品   8@I.\u)0  
common stock 普通股   6r,zOs-I]  
company 公司   E95VR?nUg  
compensation 賠償   @;d7#!:cE  
compound interest 複利   ]JI A\|b6  
consignee 承銷人   *P[N.5 {  
consignment 寄銷   /3~}=b  
consignor 寄銷人   nSU7,K`PM  
consolidated balance sheet 合併資產負債表   sY'd
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consolidated profit and loss account 合併損益表   #kQLHi3##  
consolidation 合併   DAd$u1  
construction cost 營建成本   :#W>lq@H  
construction revenue 營建收入   ^EKf_w-v  
contract 合同   7jF2m'(  
control account 統制賬戶   HSk}09GV  
copyright 版權   hzX&BI  
corporation 公司   SCMZ-^b  
cost 成本   \N g[lN  
cost accounting 成本會計   TUVqQ\oF:  
cost of labour 勞工成本   .s@[-! p  
cost of production 生產成本   3bB%@^<  
cost of manufacture 製造成本   ~


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cost of sales 銷貨成本   'MIM_m)H  
cost price 成本價格   |n&EbOmgf  
credit 貸方   V{kgDpB  
credit note 收款通知單   Bk~M^AK@~  
creditor 債權人   a^&3?3   
crossed check 橫線支票   rkWW)h(e  
current account 往來活期賬戶   y|Zj M  
current asset 流動資產   :~9F/Jx  
current liability 流動負債   Yy0m &3[  
current profit and loss 本期損益   Jz\'%O'  
debit 借方   S8Yh>j8-  
debt 債務   iD9hqiX&  
debtor 債務人   WR"p2=  
deed 契據   R2[!h1nZ  
deferred assets 遞延資產   =" ).W\,  
deferred liabilities 遞延負債   KHXnB  
delivery 交貨   6T~xjAuJ3T  
delivery expense 送貨費   t\C[mw  
delivery order 出貨單   -n'%MT=Cd  
demand draft 即期匯票   D$c4's`5  
demand note 即期票據   Y~M H  
demurrage charge 延期費   'GcZxF0  
deposit 存款   ;rH@>VrR  
deposit slip 存款單   Ss7XjWP.}  
depreciation 折舊   wD&b[i  
direct cost 直接成本   lL:J:  
direct labour 直接人工   -f:uNF]Ls  
director 董事   b}r3x&)  
discount 折扣   (wIpq<%  
discount on purchase 進貨折扣   [VP~~*b  
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