[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。   PV,Z@qm@^  
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acceptance 承兌   {BlTLAKm  
account 賬戶   #6c,_!  
accountant 會計員   6xx.Z3v  
accounting 會計   D-@6 hWh~  
accounting system 會計制度   uH$hMg  
accounts payable 應付賬款   9QP=  
accounts receivable 應收賬款   QswPga(-  
accumulated profits 累積利益   ?&0CEfa?  
adjusting entry ?#123;整記錄   pHR`%2!"t  
adjustment ?#123;整   huv|l6  
administration expense 管理費用   oU
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advances 預付   @XG1d)sE  
advertising expense 廣告費   H 2I  
agency 代理   b(N+_= n  
agent 代理人   "oxUKT  
agreement 契約   {G=>WAXo  
allotments 分配數   2n>mISy+  
allowance 津貼   >AV
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amalgamation 合併   by9UwM=gp  
amortization 攤銷   O=U,x-Wl  
amortized cost 應攤成本   ]u|FcwWc3  
annuities 年金   !Yo2P"  
applied cost 已分配成本   4;~xRg;u&*  
applied expense 已分配費用   _lI(!tj(  
applied manufacturing expense 己分配製造費用   0UpRSh)#  
apportioned charge 攤派費用   < k(n%  
appreciation 漲價   @8J*vY =e  
article of association 公司章程   "n3n-Y#'  
assessment 課稅   I[Bp}6G  
assets 資產   y+BiaD!U  
attorney fee 律師費   t@lTA>;U@  
audit 審計   t_I-6`8o]  
auditor 審計員   RoHX0   
average 平均數   w\ '5lk,"  
average cost 平均成本   r9}(FL/)b  
bad debt 壞賬   )%Xp?H_  
balance 餘額   A\mSS  
balance sheet 資產負債表   w`boQ_Ir  
bank account 銀行賬戶   S~ckIN]
 
bank balance 銀行結存   "?aE3$/  
bank charge 銀行手續費   g#{7qmM  
bank deposit 銀行存款   ~yN>9fU  
bank discount 銀行貼現   ^&F.T-(A  
bank draft 銀行匯票   a$uDoi  
bank loan 銀行借款   De$Ic"Z9L  
bank overdraft 銀行透支   0p3) t  
bankers acceptance 銀行承兌   q\P{h ij  
bankruptcy 破產   ow (YgM>t  
bearer 持票人   Q%'4jn?H  
beneficiary 受益人   Q.4+"JoG  
bequest 遺產   %[*_-%  
bill 票據   @pvQci  
bill of exchange 匯票   f 4K)Z e  
bill of lading 提單   ?aaYka]  
bills discounted 貼現票據   F$v^S+Ch  
bills payable 應付票據   N["M "s(N  
bills receivable 應收票據   U>n.+/ss  
board of directors 董事會   Or/YEt}  
bonds 債券   W:f)#'  
bonus 紅利   {IB4%,qT  
book value 賬面價值   T;k
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bookkeeper 簿記員   :`yW^b  
bookkeeping 簿記   N^`S'FVA  
branch office general ledger 支店往來賬戶   &_QD1 TT  
broker 經紀人   j*VYUM@y1\  
brought down 接前   _B4N2t$  
brought forward 接上頁   ?)qm=mebY  
budget 預算   o 8^!wGY  
by-product 副產品   5 a&a-(  
by-product sales 副產品銷售   ODCN~7-@  
capital 股本   hNcEBSQ  
capital income 資本收益   S="\S  
capital outlay 資本支出   7'.6/U  
capital stock 股本   }i;!p Ue$  
capital stock certificate 股票   7'{%dj
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carried down 移後   /#x0?d{5  
carried forward 移下頁   _}H`(d%N  
cash 現金   1- GtZ2  
cash account 現金賬戶   Fvv/#V^R  
cash in bank 存銀行現金   PVq y\i  
cash on delivery 交貨收款   Hg]iZ,8?  
cash on hand 庫存現金   noWwX  
cash payment 現金支付   )Zyw^KN^  
cash purchase 現購   ]x_
14$rk  
cash sale 現沽   <UwA5X`0e.  
cashier 出?#123;員   t(^Lh.<a  
cashiers check 本票   Ip,0C8T`Q  
certificate of deposit 存款單折   >y@3`u]  
certificate of indebtedness 借據   ui*CA^ Y
 
certified check 保付支票   ltl(SIi  
certified public accountant 會計師   TY#pj  
charges 費用   <ot%>\C  
charge for remittances 匯水手續費   #Nv0d|0\  
charter 營業執照   o[G,~f\-  
chartered accountant 會計師   y5V]uQSD  
chattles 動產   SP|Dz,o  
check 支票   #0M,g  
che stub 支票存根   V,3$>4x  
closed account 己結清賬戶   }PzYt~Z`@  
closing 結算   @aoHz8K  
closing entries 結賬紀錄   aj ]%c_])(  
closing stock 期末存貨   y-7$HWn  
closing the book 結賬   ")qO#b4  
columnar journal 多欄日記賬   pc_$,RkN  
combination 聯合   ByXcs'  
commission 佣金   m}-~VYDj  
commodity 商品   %$(*.o!+8  
common stock 普通股   ~gbq^  
company 公司   @ GzN0yXhR  
compensation 賠償   ld23^r  
compound interest 複利   jDM^e4U.l  
consignee 承銷人   \tg}K0E?R5  
consignment 寄銷   "IsDL^)A9  
consignor 寄銷人   SJI+$L\'  
consolidated balance sheet 合併資產負債表   WXE{uGc  
consolidated profit and loss account 合併損益表   T EqCoeR  
consolidation 合併   `ZAGseDd~  
construction cost 營建成本   FBK6{rLMc  
construction revenue 營建收入   RiAY>:  
contract 合同   g~=#8nJ  
control account 統制賬戶   8:0.Pi(ln@  
copyright 版權   a@WSIcX*W  
corporation 公司   WAbt8{$D  
cost 成本   ]2B=@V t,  
cost accounting 成本會計   4#@zn 2l  
cost of labour 勞工成本   {-Y% wM8<i  
cost of production 生產成本   ijWn,bj  
cost of manufacture 製造成本   -J*jW N!  
cost of sales 銷貨成本   Q2/ZO2  
cost price 成本價格   Mi"dFx^Md  
credit 貸方   Ke+#ww  
credit note 收款通知單   ng[ZM);  
creditor 債權人   s5ddGiZnBT  
crossed check 橫線支票   i50^%,  
current account 往來活期賬戶   KC{HX?  
current asset 流動資產   t@EHhiBz  
current liability 流動負債   Z:}d\~`x$%  
current profit and loss 本期損益   7w{>bYP  
debit 借方   B?J#NFUb  
debt 債務   x+7jJ=F  
debtor 債務人   '|i<?]U  
deed 契據   7*r7Q'  
deferred assets 遞延資產   hK&/A+*  
deferred liabilities 遞延負債   gaw
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delivery 交貨   d^W
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delivery expense 送貨費   "+V.Yue`R  
delivery order 出貨單   pTlNJ!U>  
demand draft 即期匯票   E5G=Kh[NP  
demand note 即期票據   ']ussFaQ  
demurrage charge 延期費   xTW$9>@\m  
deposit 存款    Ju#t^P  
deposit slip 存款單   AA$-Lx(UJk  
depreciation 折舊   (1(dL_?  
direct cost 直接成本   =F5(k(Ds  
direct labour 直接人工   |};P"&  
director 董事   e" f/  
discount 折扣   a$SGFA}V  
discount on purchase 進貨折扣   KfsURTZ  
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