[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。   G$ FBx  
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acceptance 承兌   3U)8P6Fz  
account 賬戶   (Y([^N q  
accountant 會計員   ,X^_w g  
accounting 會計   a"}#HvB+  
accounting system 會計制度   YW<2:1A|  
accounts payable 應付賬款   __j8jEV  
accounts receivable 應收賬款   UsN b&aue  
accumulated profits 累積利益   OX4D'  
adjusting entry ?#123;整記錄   sFK<:ka  
adjustment ?#123;整   Q8y|:tb$Y  
administration expense 管理費用   1!3kAcBP  
advances 預付   !Y u-a!   
advertising expense 廣告費   "zbE  
agency 代理   l #Q`f.  
agent 代理人   k5D'RD  
agreement 契約   dU6LB+A  
allotments 分配數   @ WaYU  
allowance 津貼   )\vHIXnfJ1  
amalgamation 合併   dH|^\IQ  
amortization 攤銷   |`wsKr'  
amortized cost 應攤成本   : !3y>bP)  
annuities 年金   M%xL K7  
applied cost 已分配成本   8F`  
applied expense 已分配費用   z :v, Vu  
applied manufacturing expense 己分配製造費用   cg00t+  
apportioned charge 攤派費用   OL5HofgNm  
appreciation 漲價   "Q{~Bj~  
article of association 公司章程  
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assessment 課稅   w9$ 8t9$|  
assets 資產   % Au$E&sj  
attorney fee 律師費   4Z9 wzQ>  
audit 審計   *]R0z|MW  
auditor 審計員   Y&+_p$13  
average 平均數   u=o"^  
average cost 平均成本   o'/C$E4W  
bad debt 壞賬   N+q
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balance 餘額   t<F]%8S  
balance sheet 資產負債表   2F @)nh  
bank account 銀行賬戶   *Ne&SXg  
bank balance 銀行結存   8? Wxd65)  
bank charge 銀行手續費   b
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bank deposit 銀行存款   g)qnjeSs]  
bank discount 銀行貼現   f\|?_k]  
bank draft 銀行匯票   ,$zlw\  
bank loan 銀行借款  
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bank overdraft 銀行透支   d`uO7jlm  
bankers acceptance 銀行承兌   F*t_lN5{  
bankruptcy 破產   1Dp@n  
bearer 持票人   f~nt!$  
beneficiary 受益人   V9u\;5oL  
bequest 遺產   QhQ"OVFr#  
bill 票據   9+ l3$  
bill of exchange 匯票   LG {inhbp  
bill of lading 提單   AAq=,=:R<  
bills discounted 貼現票據   P3tG#cJ  
bills payable 應付票據   _iJXp0g  
bills receivable 應收票據   <W59mweW#5  
board of directors 董事會   UXPegK!  
bonds 債券   [[]SkLZHg  
bonus 紅利   V!77YFen %  
book value 賬面價值   t Q/ #t<4D  
bookkeeper 簿記員   _T|H 69 J  
bookkeeping 簿記   yISQYvSN  
branch office general ledger 支店往來賬戶   nIQ&gbfO  
broker 經紀人   bro  
brought down 接前   76A>^Bs\/  
brought forward 接上頁   : q64K?X  
budget 預算   .um&6Q=2<  
by-product 副產品   {{*]bGko  
by-product sales 副產品銷售   |4S?>e  
capital 股本   +O$:  
capital income 資本收益   HXfXb^~  
capital outlay 資本支出   Zxc7nLKF~  
capital stock 股本   4 %)N(%u  
capital stock certificate 股票    [AZaT  
carried down 移後   WAB0e~e:|Q  
carried forward 移下頁   Zfy
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cash 現金   MziZN
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cash account 現金賬戶   MATgJ`lsy  
cash in bank 存銀行現金   sCtw30BL  
cash on delivery 交貨收款   VP%i1|XZJ  
cash on hand 庫存現金   -*%!q$ :  
cash payment 現金支付   F|?+>c1}  
cash purchase 現購   5rml Aq  
cash sale 現沽   jc&/}o$K  
cashier 出?#123;員   n(1wdlEp  
cashiers check 本票   =^Sw*[eiy  
certificate of deposit 存款單折   w;c#drY7S  
certificate of indebtedness 借據   Y62u%':X  
certified check 保付支票   ZEj!jWP2m  
certified public accountant 會計師   p2x1xv  
charges 費用   8pk#sJ51  
charge for remittances 匯水手續費   lH)em.#  
charter 營業執照   O~h94 B`  
chartered accountant 會計師   @q+cmJKv  
chattles 動產   kOAY@
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check 支票   j!x<QNNX  
che stub 支票存根   s[3![ "^Y  
closed account 己結清賬戶   VX;zZ`BJ  
closing 結算   L$lo~7<]  
closing entries 結賬紀錄   ZD)0P=%  
closing stock 期末存貨   V~ T`&  
closing the book 結賬   9p2>`L  
columnar journal 多欄日記賬   qE0FgqRB  
combination 聯合   =! N _^cb  
commission 佣金   eu}Fd@GO  
commodity 商品    lk_s!<ni  
common stock 普通股   <TR/ `  
company 公司   qDRNtFa  
compensation 賠償   p@/(.uE  
compound interest 複利   qRPc %"  
consignee 承銷人   #
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consignment 寄銷   @ /UOSU  
consignor 寄銷人   2cCWQ"_,  
consolidated balance sheet 合併資產負債表   hdd>&?p3  
consolidated profit and loss account 合併損益表   @7
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consolidation 合併   e&$p-0DmT|  
construction cost 營建成本   s(AJkO'`  
construction revenue 營建收入   MSZ!W(7,<  
contract 合同   Fn86E dFM  
control account 統制賬戶   pbDw Lo]  
copyright 版權   XogvtK*  
corporation 公司   d"
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cost 成本   ;TL(w7vK  
cost accounting 成本會計  
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cost of labour 勞工成本   Nush`?]J"_  
cost of production 生產成本   :1aL9 fT  
cost of manufacture 製造成本   Es'-wr\Hm  
cost of sales 銷貨成本   S3uyn78hI  
cost price 成本價格   rI0)F  
credit 貸方   3 sZ,|,ueD  
credit note 收款通知單   ;/@?6T"  
creditor 債權人   h?0F-6z  
crossed check 橫線支票   !2}rtDE  
current account 往來活期賬戶   cMDRWh  
current asset 流動資產   $sEB' >:  
current liability 流動負債   @Ex;9F,Q  
current profit and loss 本期損益   99^AT*ByY  
debit 借方   S dIGU[fm  
debt 債務    yp=|7  
debtor 債務人   CI,lk O|C  
deed 契據   nQ5N=l  
deferred assets 遞延資產   [ njx7d  
deferred liabilities 遞延負債   br0u
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delivery 交貨   .Y!;xB/  
delivery expense 送貨費   4|nQ=bIau  
delivery order 出貨單   jip\4{'N  
demand draft 即期匯票   pT4qPta,2  
demand note 即期票據   4,2(nYF  
demurrage charge 延期費   n`%2Mj c  
deposit 存款   NMXnrvS&  
deposit slip 存款單   i90}Xyt  
depreciation 折舊   6m9 7_NRO  
direct cost 直接成本   '!!e+\h#  
direct labour 直接人工   \V= &&(n#  
director 董事   dCE\^q[{  
discount 折扣   7))\'\  
discount on purchase 進貨折扣   h$70H^r  
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