[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。   P<vl+&*  
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acceptance 承兌   5_(\Cd<#  
account 賬戶   AX`Tku  
accountant 會計員   70qEqNoC  
accounting 會計   e\6H.9=  
accounting system 會計制度   bB$f=W!m%  
accounts payable 應付賬款   j!4{+&Laq  
accounts receivable 應收賬款   |.)LZP,  
accumulated profits 累積利益   xX&B&"]5  
adjusting entry ?#123;整記錄   YdhV a!Y  
adjustment ?#123;整   O h@z<1eYZ  
administration expense 管理費用   HTL6;87w+]  
advances 預付   JvO1tA]ij  
advertising expense 廣告費   \HO)ss)"  
agency 代理   4kL6aSqT  
agent 代理人   mz0{eO  
agreement 契約   &@lfr623  
allotments 分配數   ]W3_]N 3  
allowance 津貼   :|bL2T@>[  
amalgamation 合併  
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amortization 攤銷   <1*kXTN(  
amortized cost 應攤成本   P&Keslk  
annuities 年金   rn-bfzoDS  
applied cost 已分配成本   3H,x4L5j  
applied expense 已分配費用   RZHfT0*jL  
applied manufacturing expense 己分配製造費用   J.UNw8z  
apportioned charge 攤派費用   "}3sL#|z  
appreciation 漲價   |[rn/  
article of association 公司章程   *tv&=  
assessment 課稅   jG1(Oe;#  
assets 資產   KPToyCyR1  
attorney fee 律師費   JRB6T_U  
audit 審計   |"}rdOV)  
auditor 審計員   nVs@DH  
average 平均數   Sqa9+' [  
average cost 平均成本   ^Q#_  
bad debt 壞賬   f7*Qa!!2p]  
balance 餘額   ejd_ 85$  
balance sheet 資產負債表   0BXr[%{`  
bank account 銀行賬戶   N[cIr{XBGN  
bank balance 銀行結存   {YiMd oMhg  
bank charge 銀行手續費   ;n't :yQW  
bank deposit 銀行存款   kEh\@x[  
bank discount 銀行貼現   8-<F4^i_i  
bank draft 銀行匯票   ^t3>Z|DiB^  
bank loan 銀行借款   {z>!Fw  
bank overdraft 銀行透支   }F]Z1('  
bankers acceptance 銀行承兌   i`+w.zJOH8  
bankruptcy 破產   O\Huj =  
bearer 持票人   fd4gB6>  
beneficiary 受益人   J!om"h  
bequest 遺產   \lg ^rfj  
bill 票據   k<1i.rh  
bill of exchange 匯票   B=OzP+  
bill of lading 提單   [0Xuo  
bills discounted 貼現票據   vN(~}gOd\  
bills payable 應付票據   O[ z0+Q?6Z  
bills receivable 應收票據   Zv}F?4T~:  
board of directors 董事會   ;?{^LiD+F  
bonds 債券   FF#Aq  
bonus 紅利   6c!
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book value 賬面價值   6 ZRc|ZQ  
bookkeeper 簿記員   8(Az/@=n  
bookkeeping 簿記   @A6iY  
branch office general ledger 支店往來賬戶   n1;a~0P  
broker 經紀人   6 5zx<  
brought down 接前   = 9Yfo,F  
brought forward 接上頁   IN/$b^Um  
budget 預算   5=V"tQ&d9U  
by-product 副產品   C rR/  
by-product sales 副產品銷售   [.>=>KJ_  
capital 股本   4P#jMox  
capital income 資本收益   F9LKO3Rh#u  
capital outlay 資本支出   M IIa8;  
capital stock 股本   bqH [-mu6  
capital stock certificate 股票   -o~zb-E  
carried down 移後   3m&r?xZs  
carried forward 移下頁   jvQ^Vh!mC  
cash 現金   `]65&hWZL  
cash account 現金賬戶   ,~cK]!:>s  
cash in bank 存銀行現金   o<A-ETx<  
cash on delivery 交貨收款   _ uOi:Ti  
cash on hand 庫存現金   WzFXF{(  
cash payment 現金支付   "iEnsP@'Wg  
cash purchase 現購   vFL$wr  
cash sale 現沽   }-:B`:K&  
cashier 出?#123;員   O^\:J2I(  
cashiers check 本票   S$SCW<LuN  
certificate of deposit 存款單折   rL\}>VC)  
certificate of indebtedness 借據   P]m{\K  
certified check 保付支票   2@bOy~$A  
certified public accountant 會計師   T%.Yso{  
charges 費用   7[=G;2<  
charge for remittances 匯水手續費   / xv5we~  
charter 營業執照   Xj]9/?B?  
chartered accountant 會計師   @"s<0T^H  
chattles 動產   !r.-7hR$  
check 支票   \X\< +KU  
che stub 支票存根   :g$"Xc8Zn  
closed account 己結清賬戶   ,]\cf  
closing 結算   nY MtK  
closing entries 結賬紀錄   PW@ :fM:q  
closing stock 期末存貨   JjZB!Lg=  
closing the book 結賬   `<>#;%  
columnar journal 多欄日記賬   ,l AZ4  
combination 聯合   Z5'^Hj1,  
commission 佣金   _886>^b@  
commodity 商品   .}F 39TS2  
common stock 普通股   sR$abN+u  
company 公司   KPy)%i  
compensation 賠償   qy?$t:*pp  
compound interest 複利   waz5+l28  
consignee 承銷人   VEa"^{,w  
consignment 寄銷   >]_6|Wfl  
consignor 寄銷人   6v{&,q  
consolidated balance sheet 合併資產負債表   d>#',C#;  
consolidated profit and loss account 合併損益表   zATOFV  
consolidation 合併   j+'ua=T3  
construction cost 營建成本   UQkd$w<  
construction revenue 營建收入   ta.Lq8/  
contract 合同   ;4-$C=&  
control account 統制賬戶   \x$`/  
copyright 版權   An>ai N
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corporation 公司   5vD\?,f E  
cost 成本   gHh(Q RA  
cost accounting 成本會計   enxb pq#  
cost of labour 勞工成本   ]UIN4E  
cost of production 生產成本   k
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cost of manufacture 製造成本   X`<z5W] !  
cost of sales 銷貨成本   ir}*E=*  
cost price 成本價格   nv0D4 t  
credit 貸方   uB\UIz)e  
credit note 收款通知單   /)v+|%U  
creditor 債權人   \$Ky AWrZi  
crossed check 橫線支票   tMd SdJ8  
current account 往來活期賬戶   CC@U'9]bH  
current asset 流動資產   _GY2|x2c  
current liability 流動負債   yLqhj7  
current profit and loss 本期損益   yU(}1ZI
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debit 借方   U5ph4G  
debt 債務   ox<6qW  
debtor 債務人   QNE/SSL  
deed 契據   >~7XBb08  
deferred assets 遞延資產   kqZRg>1A  
deferred liabilities 遞延負債   ":e6s c
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delivery 交貨   dVq9'{[3  
delivery expense 送貨費   | J'k9W"  
delivery order 出貨單   `tO t+>YWn  
demand draft 即期匯票   C3.]dsv:  
demand note 即期票據   T/u61}'U{  
demurrage charge 延期費   /qKor;x  
deposit 存款   sBWyUD  
deposit slip 存款單   6;~V@t  
depreciation 折舊  
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direct cost 直接成本   yL<u>S0  
direct labour 直接人工   KB i(Ns#+  
director 董事   #N`MzmwS  
discount 折扣   731RqUR  
discount on purchase 進貨折扣   H
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