[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。   s~e<Pr?yu  
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acceptance 承兌   G
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account 賬戶   O~ a`T  
accountant 會計員   c%1k' Q  
accounting 會計   U\aP  
accounting system 會計制度   q#LB 2M  
accounts payable 應付賬款   MK
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accounts receivable 應收賬款   9R_2>BDn  
accumulated profits 累積利益   <0lXJqd  
adjusting entry ?#123;整記錄   ?LJ$: u  
adjustment ?#123;整   l{b<rUh5W  
administration expense 管理費用   _vOV(#q2a  
advances 預付   +;z^qn  
advertising expense 廣告費   l e+6;'Q  
agency 代理   )Z6bMAb0'N  
agent 代理人   +m?;,JGt  
agreement 契約   =&+]>g{T  
allotments 分配數   WgHl. :R  
allowance 津貼   i%BrnjX  
amalgamation 合併   #a1zk\R3  
amortization 攤銷   590.mCm  
amortized cost 應攤成本   ?%RAX CK  
annuities 年金   GJZGHUB=>  
applied cost 已分配成本   /$NDH]a  
applied expense 已分配費用   Mdk(FG(  
applied manufacturing expense 己分配製造費用   %8c <C  
apportioned charge 攤派費用   $cl[Qcw  
appreciation 漲價   vW6 a=j8  
article of association 公司章程   &UzeNL"]  
assessment 課稅   U-RR>j  
assets 資產   D5]AL5=Xt2  
attorney fee 律師費   tW<i;2 l  
audit 審計   ]5(T{  
auditor 審計員   nc<wDE6  
average 平均數   5\\#kjjx  
average cost 平均成本   +_^Rxx!XA  
bad debt 壞賬   5L ]TV\\  
balance 餘額   i4<&zj})  
balance sheet 資產負債表   fZQL!j4  
bank account 銀行賬戶   'iQ
  
bank balance 銀行結存   y{ &k`H  
bank charge 銀行手續費   $;O-1# ]  
bank deposit 銀行存款   vjo@aY.x  
bank discount 銀行貼現   }"} z7Xb0  
bank draft 銀行匯票   lKVy{X3]*  
bank loan 銀行借款   zzlqj){F  
bank overdraft 銀行透支   @8keLrp  
bankers acceptance 銀行承兌   [tN^)c`s/  
bankruptcy 破產   MmIVTf4  
bearer 持票人   TtZZjeg+V  
beneficiary 受益人   fPXMp%T!  
bequest 遺產   $qz(9M(m#  
bill 票據   V[9#+l~#  
bill of exchange 匯票  
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bill of lading 提單   ZtzS G@f  
bills discounted 貼現票據   48}L!m @  
bills payable 應付票據   Lj]I7ICNh  
bills receivable 應收票據   kXjrc  
board of directors 董事會   9gu$vF]9!  
bonds 債券   rbC4/9G\  
bonus 紅利   J#k3iE }  
book value 賬面價值   woSO4e/  
bookkeeper 簿記員   v?AQ&'Fk  
bookkeeping 簿記   >Xz=E0;^Ua  
branch office general ledger 支店往來賬戶   8PN/*Sa  
broker 經紀人   A%Ov.~&\G  
brought down 接前   ~*R:UTBtw  
brought forward 接上頁   A/bxxB7w  
budget 預算   =1!,A  
by-product 副產品   aJ!(c}N~97  
by-product sales 副產品銷售   )7X+T'?%  
capital 股本   7 !-3jU@m  
capital income 資本收益   tx$i(  
capital outlay 資本支出   f82$_1s^  
capital stock 股本   f+ }Rj0A  
capital stock certificate 股票   !@6P>H
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carried down 移後   iCz0T,  
carried forward 移下頁   @M]uUL-ze  
cash 現金   rwZI;t$hf  
cash account 現金賬戶   Z.Otci>J  
cash in bank 存銀行現金   3Jt7IM!9[  
cash on delivery 交貨收款   }JP0q  
cash on hand 庫存現金   6}V)\"u&  
cash payment 現金支付   {"^LUw8fd  
cash purchase 現購   a'NxsByG]s  
cash sale 現沽   M-#
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cashier 出?#123;員   E$u9Jb
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cashiers check 本票   t^8ii  
certificate of deposit 存款單折   Mz?xvP?z  
certificate of indebtedness 借據   ,H_b@$]n8  
certified check 保付支票   ym\AVRO{  
certified public accountant 會計師   \hlQu{q.  
charges 費用   i146@<\G{P  
charge for remittances 匯水手續費   R04%;p:k #  
charter 營業執照   @Feusprs  
chartered accountant 會計師   PIZnzZ@Z;  
chattles 動產   -dj9
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check 支票   k`j>lhH  
che stub 支票存根   {2A| F{7>  
closed account 己結清賬戶   'zRi;:UHA  
closing 結算   >e g8zN  
closing entries 結賬紀錄   2#srecIz-!  
closing stock 期末存貨   \2UtT@3|C  
closing the book 結賬   c `[,>  
columnar journal 多欄日記賬   7o+JQ&fF;  
combination 聯合   |8QXjzH  
commission 佣金   /.knZ_aJ!  
commodity 商品   `[OJ)tHE  
common stock 普通股   |b BA0.yS  
company 公司   uG5RE  
compensation 賠償   >A]U.C  
compound interest 複利   NWSm  
consignee 承銷人   b]-~{' +  
consignment 寄銷   gs xT  
consignor 寄銷人   g6s&nH`Z2  
consolidated balance sheet 合併資產負債表   I.4o9Z[?  
consolidated profit and loss account 合併損益表   X@["Jjp  
consolidation 合併   P#8+GN+bF  
construction cost 營建成本   nV[0O8p2Md  
construction revenue 營建收入   *A^j>lV  
contract 合同   /Zzb7bHLK  
control account 統制賬戶   ZqDanDM  
copyright 版權   9_$i.@L1  
corporation 公司   Mu1H*;_8  
cost 成本   Z(|@C(IL0\  
cost accounting 成本會計   gv
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cost of labour 勞工成本   1X ?9Ji)h  
cost of production 生產成本   B4&K2;fg_  
cost of manufacture 製造成本   _v[yY3=3  
cost of sales 銷貨成本   ?(t{VdZSzQ  
cost price 成本價格   O_E\(So  
credit 貸方   @Sik~Mm_h  
credit note 收款通知單   D2,2Yy5y  
creditor 債權人  
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crossed check 橫線支票   +i\ +bR  
current account 往來活期賬戶   %Voq"}}N  
current asset 流動資產   ~x(1g;!^  
current liability 流動負債   Y%OJ3B(n|  
current profit and loss 本期損益   %',bCd{QW  
debit 借方   ms(Z1ix^  
debt 債務   E$4_.Z8sRw  
debtor 債務人   h/LlH9S:!  
deed 契據   "X[sW%# F  
deferred assets 遞延資產   Iu)76Y@=5=  
deferred liabilities 遞延負債   (G  E)  
delivery 交貨   7_=7 ;PQ<  
delivery expense 送貨費   x5X;^.1Fr  
delivery order 出貨單   F2N)|C<  
demand draft 即期匯票   9s.x%m,  
demand note 即期票據  
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demurrage charge 延期費   'j#J1xwJ  
deposit 存款   8et*q3D7`  
deposit slip 存款單   9 rMP"td  
depreciation 折舊   b|rMmx8vA  
direct cost 直接成本   u
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direct labour 直接人工   'Nqa=_<WW  
director 董事   $-=QTX  
discount 折扣   f% g^6[  
discount on purchase 進貨折扣   7\T~KYb?  
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