[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。   Vb!O8xV4;+  
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acceptance 承兌   Y:psZ  
account 賬戶   _ym"m,,7?  
accountant 會計員   ,Dp0fauJ  
accounting 會計   qTM%G-  
accounting system 會計制度   TH4\HY9qa?  
accounts payable 應付賬款   Ge V+/^u  
accounts receivable 應收賬款   d1]i,C~Y  
accumulated profits 累積利益   P!e=b-T  
adjusting entry ?#123;整記錄   &| !B!eOY  
adjustment ?#123;整   vHcqEV|P/n  
administration expense 管理費用   8lP6-VA  
advances 預付   Td hTQ  
advertising expense 廣告費   |^( M{  
agency 代理   n]yEdL/1  
agent 代理人   |cd-!iJX-  
agreement 契約   XAuI7e  
allotments 分配數   V%NeZ1{ e  
allowance 津貼   =a$Oecg?  
amalgamation 合併   5=L} \ankn  
amortization 攤銷   N3%*7{X 9  
amortized cost 應攤成本   VkZ.6kV  
annuities 年金   {(tHk_q  
applied cost 已分配成本   6BAW  
applied expense 已分配費用   O0huqF$K  
applied manufacturing expense 己分配製造費用   pe.QiMW{8  
apportioned charge 攤派費用   x({C(Q'O  
appreciation 漲價   *Y6xvib9*  
article of association 公司章程   RMP9y$~3pU  
assessment 課稅   38IMxd9v  
assets 資產   4kl Ao$  
attorney fee 律師費   BKI jNV3  
audit 審計   f.6~x$:)`E  
auditor 審計員   314=1JbL  
average 平均數   ub K7B |p  
average cost 平均成本  
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bad debt 壞賬   {5j66QFoo  
balance 餘額   :50b8  
balance sheet 資產負債表   ?LP9iY${  
bank account 銀行賬戶   1m@^E:w  
bank balance 銀行結存   
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bank charge 銀行手續費   G P
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bank deposit 銀行存款   /*rht
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bank discount 銀行貼現   L,LNv  
bank draft 銀行匯票   6.c^u5;  
bank loan 銀行借款   V diJ>d[  
bank overdraft 銀行透支   GTl xq%?b  
bankers acceptance 銀行承兌   GJA`l8`SQ  
bankruptcy 破產   ,wAz^cK|  
bearer 持票人   Z`Z5sj 4{  
beneficiary 受益人    QLKK.]  
bequest 遺產   v)X\GmW7w  
bill 票據   T+IF}4ed  
bill of exchange 匯票  
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bill of lading 提單   I)SG wt-  
bills discounted 貼現票據   y 1\'(1  
bills payable 應付票據   pv,45z0
 
bills receivable 應收票據   Jkt4@h2Q}  
board of directors 董事會   3V<&|  
bonds 債券   s!B/WsK  
bonus 紅利   y1f:?L-z  
book value 賬面價值   I]`-|Q E  
bookkeeper 簿記員   7'lZg<z{~j  
bookkeeping 簿記   9Ul(GI(  
branch office general ledger 支店往來賬戶   jp2Q9Z  
broker 經紀人   0JjUA xNq  
brought down 接前   WT\<.Py  
brought forward 接上頁   Af(WV>'  
budget 預算   z@ 35NZn  
by-product 副產品   EHf\L  
by-product sales 副產品銷售   >SbK.Q@ei  
capital 股本   sW@krBxMv  
capital income 資本收益   K`-!uZW:B7  
capital outlay 資本支出   /~p+j{0L3W  
capital stock 股本   Wr?'$:  
capital stock certificate 股票   /RnTQ4   
carried down 移後   yYZxLJ='  
carried forward 移下頁   OQ
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cash 現金   ~FU@wV^  
cash account 現金賬戶   kFLB> j97  
cash in bank 存銀行現金   Vr.Y/3N&'  
cash on delivery 交貨收款   G4
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cash on hand 庫存現金   ;q>9W,jy  
cash payment 現金支付   J @IS\9O  
cash purchase 現購   D<$Xy
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cash sale 現沽   $A_]:qI2  
cashier 出?#123;員   PJ4(}a  
cashiers check 本票   q8P.,%   
certificate of deposit 存款單折   }iB|sl2J  
certificate of indebtedness 借據   ]e?x# <S  
certified check 保付支票   _QOZsEe  
certified public accountant 會計師   EbNd=Z'J  
charges 費用   JYb}Zw;  
charge for remittances 匯水手續費   l! bv^  
charter 營業執照   yY).mxRN  
chartered accountant 會計師   t<iEj"5  
chattles 動產   tz NlJ~E  
check 支票   B=f,QU  
che stub 支票存根   /#NYi,<{X  
closed account 己結清賬戶   nk"NmIf  
closing 結算   7r#ymQ  
closing entries 結賬紀錄   !A3-0zN!  
closing stock 期末存貨   dq;|?ESP  
closing the book 結賬   oPf)be| #  
columnar journal 多欄日記賬   nuQ]8-,  
combination 聯合   68fiG   
commission 佣金   OWp%v_y]  
commodity 商品   HvwYm.$zE  
common stock 普通股   )j l8!O7  
company 公司   T4/fdORS  
compensation 賠償   ^ <`(lyph  
compound interest 複利   . 5y"38e  
consignee 承銷人   Bh`N[\r  
consignment 寄銷   !|w aK~jK  
consignor 寄銷人   2NGeC0=  
consolidated balance sheet 合併資產負債表   ?tdd3ai>  
consolidated profit and loss account 合併損益表   `>(W"^  
consolidation 合併   eDI=nSo  
construction cost 營建成本   /wShUR{  
construction revenue 營建收入   .R*!aK  
contract 合同   hOv={:  
control account 統制賬戶   6DIZ@oi  
copyright 版權   f>o,N{|  
corporation 公司   k,F"-K+M  
cost 成本   sb_oD{+gW  
cost accounting 成本會計   Wm~` ~P  
cost of labour 勞工成本   QS.>0i/7l  
cost of production 生產成本   }kHdK vZ  
cost of manufacture 製造成本   Jq.lT(E8D  
cost of sales 銷貨成本   f"u*D,/sS  
cost price 成本價格   s'aip5P  
credit 貸方   Qp,DL@mp>8  
credit note 收款通知單   2aZw[7s  
creditor 債權人   Qhi '')Q  
crossed check 橫線支票   lASL8O&\  
current account 往來活期賬戶   N]EcEM#  
current asset 流動資產   -{XRA
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current liability 流動負債   thi1kJ`L  
current profit and loss 本期損益   ^mWybPqx  
debit 借方   `nXVE+E@  
debt 債務   ,C.:;Ime({  
debtor 債務人   G0 J4O!3  
deed 契據    9fnA   
deferred assets 遞延資產  
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deferred liabilities 遞延負債   b !@Sn/  
delivery 交貨   6Tw#^;q-  
delivery expense 送貨費   ,21 np  
delivery order 出貨單   nMfFH[I4  
demand draft 即期匯票   V-I(WzR9y  
demand note 即期票據   an
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demurrage charge 延期費   mffn//QS  
deposit 存款   1% F?B-k  
deposit slip 存款單   aJL^AG  
depreciation 折舊   W!blAkM%i  
direct cost 直接成本   uJHu>M}~  
direct labour 直接人工   Xv <G-N4  
director 董事   EpS(o>'  
discount 折扣   ,t{,_uPJY  
discount on purchase 進貨折扣   M2x["  
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