[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。   6D+k[oHZm  
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acceptance 承兌   0FW=8hFp,  
account 賬戶   I2/wu(~>  
accountant 會計員   }@#eD
 
accounting 會計   p75w^  
accounting system 會計制度   npe*A  
accounts payable 應付賬款   U?rfE(!  
accounts receivable 應收賬款  
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accumulated profits 累積利益   k+i=0P0mf  
adjusting entry ?#123;整記錄   v0y7N_U5n  
adjustment ?#123;整   F 4hEfO3  
administration expense 管理費用   IaJ(T>"+  
advances 預付   9o18VJR  
advertising expense 廣告費   +GGj*sD  
agency 代理   "8rP?B(  
agent 代理人   duqu}*Jw  
agreement 契約   N;hq  
allotments 分配數   *GDU=D}  
allowance 津貼   jc?Hip'  
amalgamation 合併   L\B+j+~  
amortization 攤銷   Jv?e?U  
amortized cost 應攤成本   yA_d
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annuities 年金   S%4hv*_c  
applied cost 已分配成本  
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applied expense 已分配費用   W%wS+3Q/  
applied manufacturing expense 己分配製造費用   |~/{lE=I  
apportioned charge 攤派費用   {jl4`  
appreciation 漲價   ?|L)!LYx  
article of association 公司章程   ?+!KucTF  
assessment 課稅   Vz,WPm$I  
assets 資產   $@NZ*m%?JQ  
attorney fee 律師費   ~9n@MPS^!  
audit 審計   ewLr+8  
auditor 審計員   9X(bByEO  
average 平均數   #A/jG v^  
average cost 平均成本   X}Csl~W8in  
bad debt 壞賬   9}\T?6?8pX  
balance 餘額   QO,y/@Ph  
balance sheet 資產負債表   e (f)?H  
bank account 銀行賬戶   h>n;A>k@N  
bank balance 銀行結存   ;L`'xFo>>  
bank charge 銀行手續費   x O)nS _I  
bank deposit 銀行存款   Zf"AqG P  
bank discount 銀行貼現   dYsqF 3f  
bank draft 銀行匯票   m ;KP  
bank loan 銀行借款   a2i   
bank overdraft 銀行透支   {L+?n*;CA  
bankers acceptance 銀行承兌   }Bb(wP^B.  
bankruptcy 破產   MHbRG_zW  
bearer 持票人   s810714  
beneficiary 受益人   3)xV-Y9  
bequest 遺產   S*]IR"YL  
bill 票據   Gg&jb=  
bill of exchange 匯票   @-m&X2J+c  
bill of lading 提單   <ya3|ycnS  
bills discounted 貼現票據   KW09qar  
bills payable 應付票據   >Kr,(8rA  
bills receivable 應收票據   6Ym[^U  
board of directors 董事會   s4Wk2*7Mq  
bonds 債券   \\'!<Bn2d  
bonus 紅利   n*;I2FV]  
book value 賬面價值   EfyF]cYL  
bookkeeper 簿記員   *L^{p.K4  
bookkeeping 簿記   _ x7Vyy5  
branch office general ledger 支店往來賬戶   1jV^\x0  
broker 經紀人   Hp,r @  
brought down 接前   fLys$*^)^  
brought forward 接上頁   2`lit@u&u  
budget 預算   fer'2(G?W  
by-product 副產品   +(<CE#bb[  
by-product sales 副產品銷售   J#D!J8KP7  
capital 股本   L *5&hPU  
capital income 資本收益   D~1nh%x_  
capital outlay 資本支出   KctD=6  
capital stock 股本   nc31X  
capital stock certificate 股票   ,mRN; |N  
carried down 移後   3v{GP>  
carried forward 移下頁   Bf7RW[ -v  
cash 現金   y/PEm)=Tt  
cash account 現金賬戶   ~U^0z|.  
cash in bank 存銀行現金   "'PDreS  
cash on delivery 交貨收款   Lb];P"2e+  
cash on hand 庫存現金   eF2<L[9  
cash payment 現金支付   2L,e\]2Z  
cash purchase 現購   yx-{}Yj^  
cash sale 現沽  
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cashier 出?#123;員   P_qxw-s  
cashiers check 本票   l&C% oW  
certificate of deposit 存款單折   / '7WL[<  
certificate of indebtedness 借據   Ohjqdv@  
certified check 保付支票   C ]#R7G  
certified public accountant 會計師   W9u(  
charges 費用   ;[6u79;I  
charge for remittances 匯水手續費   *+J&ebSTN  
charter 營業執照   $GYy[-.`  
chartered accountant 會計師   ]=pEs6%O3  
chattles 動產   & XrV[d[>  
check 支票   Z|j8:Ohz  
che stub 支票存根   7?kvrIuY&  
closed account 己結清賬戶   `yVJ `}hm  
closing 結算   e0hT  
closing entries 結賬紀錄   H\ NO4
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closing stock 期末存貨   .t["kaA  
closing the book 結賬   2S/^"IM["  
columnar journal 多欄日記賬   [szwPNQ_  
combination 聯合   pZWp2hj{X  
commission 佣金   iBc( @EJ  
commodity 商品   0.Iw/e   
common stock 普通股   ?$o8=h  
company 公司   lxxK6;r~>  
compensation 賠償   UL{Xe&sT  
compound interest 複利   xXyzzr1[  
consignee 承銷人   ZkK +?:9  
consignment 寄銷   {~=[d`t  
consignor 寄銷人   bhg"<I  
consolidated balance sheet 合併資產負債表   G&;W  
consolidated profit and loss account 合併損益表   zL>nDnL 4  
consolidation 合併   ^beW*
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construction cost 營建成本   myXp]=Sb?  
construction revenue 營建收入   Et7AAV*8g  
contract 合同   u2F 3>s  
control account 統制賬戶   bb#w]!q  
copyright 版權   d2 d^XMe!  
corporation 公司   AU >d1S.  
cost 成本   inhb>zB  
cost accounting 成本會計   q!FJP9x  
cost of labour 勞工成本   .!Z.1:YR  
cost of production 生產成本   ebQYk$@  
cost of manufacture 製造成本   ^91k@MC  
cost of sales 銷貨成本   Bg34YmZ  
cost price 成本價格   7-
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credit 貸方   !Dun<\  
credit note 收款通知單    0tl  
creditor 債權人   2Gx&ECa,  
crossed check 橫線支票   <iTaJa$0m  
current account 往來活期賬戶   m(&ZNZK  
current asset 流動資產   O[-wm;_(=*  
current liability 流動負債    m>a6,#I  
current profit and loss 本期損益   fXL$CgXG\x  
debit 借方   #%x4^A9 q  
debt 債務   lv{Qn~\y&  
debtor 債務人   v1;`.PWD  
deed 契據   n RXf\*"3  
deferred assets 遞延資產   ^D6JckW  
deferred liabilities 遞延負債  
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delivery 交貨   e+2!)w)[  
delivery expense 送貨費   :yw0-]/DD  
delivery order 出貨單   ku\_M  
demand draft 即期匯票   E|ZY2&J`4  
demand note 即期票據   S"fnT*:.%  
demurrage charge 延期費   ZL-@2ZU{1  
deposit 存款   $H-s(3vq  
deposit slip 存款單   <6Br]a60RR  
depreciation 折舊   BPC$ v\a  
direct cost 直接成本   :JPI#zZun  
direct labour 直接人工   kkqrlJO|  
director 董事   uD<*g(R  
discount 折扣   WT!%FQ9  
discount on purchase 進貨折扣   /(vT49(]  
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