[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。   9U4 D$M  
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acceptance 承兌   dlRTxb^Y>u  
account 賬戶   @gnLY  
accountant 會計員   _A~>?gJ;,  
accounting 會計   O<P(
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accounting system 會計制度   +yI2G! $T9  
accounts payable 應付賬款   &d_2WQ}  
accounts receivable 應收賬款   +n>
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accumulated profits 累積利益   adWH';Q:  
adjusting entry ?#123;整記錄   GDQQ4-|O  
adjustment ?#123;整   {_R{gpj'  
administration expense 管理費用   KP)t,\@f!  
advances 預付   #H]c/  
advertising expense 廣告費   RpwDOG  
agency 代理   ENy$sS6[D  
agent 代理人   +Kp8X53  
agreement 契約   }z F,dst  
allotments 分配數   Q%:Z&lgy  
allowance 津貼   4YgO1}%G  
amalgamation 合併   K]&i9`>N   
amortization 攤銷   rpUTn!*u/  
amortized cost 應攤成本   NpH9},1i  
annuities 年金   :;jRAjq"  
applied cost 已分配成本   @:}la  
applied expense 已分配費用   v,!`A!{D  
applied manufacturing expense 己分配製造費用   "0Z5cQjg  
apportioned charge 攤派費用   Z#
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appreciation 漲價   c t
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article of association 公司章程   Fh4Exl@6  
assessment 課稅   i1 c[Gk.o  
assets 資產   k'NP+N<M  
attorney fee 律師費   q)3QmA~  
audit 審計   }yaM.+8.  
auditor 審計員   SmUiH9qNd,  
average 平均數   XZ<8M}Lg  
average cost 平均成本   u s8.nL/  
bad debt 壞賬   7ufTmz#j<  
balance 餘額   bPIo9clq  
balance sheet 資產負債表   K7t_Q8  
bank account 銀行賬戶   gnadx52FP  
bank balance 銀行結存   BP @V:z  
bank charge 銀行手續費   u%5
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bank deposit 銀行存款   s_3a#I  
bank discount 銀行貼現   Myf2"\}  
bank draft 銀行匯票   RG9iTA'  
bank loan 銀行借款   IEe;ygL#  
bank overdraft 銀行透支   1'H!S%fS  
bankers acceptance 銀行承兌   aTkMg  
bankruptcy 破產   4 |UtE<<b  
bearer 持票人   K j~!E H"  
beneficiary 受益人   5cb8=W-  
bequest 遺產   I#'yy7J  
bill 票據    `7oYXk  
bill of exchange 匯票   4KR$sKq$q  
bill of lading 提單   Z&n#*rQ7[  
bills discounted 貼現票據   MkWbPm)  
bills payable 應付票據   @O| `r(le  
bills receivable 應收票據   4n*`%V  
board of directors 董事會   LfJMSscfv  
bonds 債券   xwj{4fzpk{  
bonus 紅利    tYG6Gl  
book value 賬面價值   !DD4Bqez  
bookkeeper 簿記員   %pLqX61t=  
bookkeeping 簿記   ,hZ?]P&  
branch office general ledger 支店往來賬戶   j Y(|z*|  
broker 經紀人   `~D{]'j  
brought down 接前   -"I9`  
brought forward 接上頁   jhkXU+4  
budget 預算   $RYOj{1  
by-product 副產品   FD5OO;$  
by-product sales 副產品銷售   *J{E1])<a  
capital 股本   .*Z#;3  
capital income 資本收益   GcG$>&,  
capital outlay 資本支出   q.j
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capital stock 股本   TPLv]$n  
capital stock certificate 股票   1B eh&pl^  
carried down 移後   $W9dUR0  
carried forward 移下頁   Sbeq%Iwm.  
cash 現金   nW`] =
 
cash account 現金賬戶   gGx<k3W^  
cash in bank 存銀行現金   \YHl
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cash on delivery 交貨收款   cqT%6Si  
cash on hand 庫存現金   3S1{r )[j  
cash payment 現金支付   ?X Rl\V  
cash purchase 現購   >U(E \`9D  
cash sale 現沽   DcG=u24Xy!  
cashier 出?#123;員   d$8K,-M  
cashiers check 本票   cM\BEhh  
certificate of deposit 存款單折   s#(7D3Pr#  
certificate of indebtedness 借據   P<;Puww/  
certified check 保付支票   ~S$ex,~  
certified public accountant 會計師   7I*rtc&Kb  
charges 費用   "1`w>(=  
charge for remittances 匯水手續費   >qUD_U3A  
charter 營業執照   "rVM23@ tq  
chartered accountant 會計師   Tm K8z  
chattles 動產   a-AA$U9h
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check 支票   x3F94+<n{  
che stub 支票存根    m-#]v}0A  
closed account 己結清賬戶   H%Z;Yt8^gt  
closing 結算   m_FTg)_=  
closing entries 結賬紀錄   =1xVw5^F  
closing stock 期末存貨   =dmxE*C  
closing the book 結賬   Qz"//=hC|H  
columnar journal 多欄日記賬   @jq H8  
combination 聯合   MZqHL4<|  
commission 佣金   16Jjf|]j  
commodity 商品   $e.Bz`  
common stock 普通股   !)}D_9{  
company 公司   PnL?zae  
compensation 賠償   )6eFYt%c  
compound interest 複利   uo*lW2&U  
consignee 承銷人   M:L-j{?y_  
consignment 寄銷   P.(z)
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consignor 寄銷人   %d<UMbS^  
consolidated balance sheet 合併資產負債表   R]RLy#j  
consolidated profit and loss account 合併損益表   Fq`@sM$  
consolidation 合併   y<#Hq1  
construction cost 營建成本   !& >LLZ  
construction revenue 營建收入   AP8J28I  
contract 合同   yo$ A0Ti!w  
control account 統制賬戶   44KWS~  
copyright 版權   E^m)&.+'M  
corporation 公司   _X@ Q`d  
cost 成本   %e_){28 n  
cost accounting 成本會計   EW3--33s  
cost of labour 勞工成本   Xn5LrLM&  
cost of production 生產成本   Q5u3~Q'e  
cost of manufacture 製造成本   >5zD0!bA  
cost of sales 銷貨成本   \&U"7gSL  
cost price 成本價格   l{VJaZ $M  
credit 貸方   lwo,D}  
credit note 收款通知單   |!1iLWQ  
creditor 債權人   FI)0.p  
crossed check 橫線支票   )bpdj,  
current account 往來活期賬戶   E.-2 /'i  
current asset 流動資產   gKgdu($NJ  
current liability 流動負債   woN d7`C}7  
current profit and loss 本期損益   +vPCr&40  
debit 借方   " LhXR  
debt 債務   v+dT7*^@  
debtor 債務人   Ye^xV,U@  
deed 契據   5bsv05=e  
deferred assets 遞延資產   84s:cO  
deferred liabilities 遞延負債   ej &o,gX  
delivery 交貨   7t78=wpLc  
delivery expense 送貨費   T(k:\z/  
delivery order 出貨單   w(ic$  
demand draft 即期匯票   & yqk96z  
demand note 即期票據   Ie8SPNY-H  
demurrage charge 延期費   D2io3Lo$ov  
deposit 存款   e'=#G$S?g  
deposit slip 存款單   db3.X~Cn#s  
depreciation 折舊   2%MS$Fto  
direct cost 直接成本   3ZvQUH/{W  
direct labour 直接人工   6^FUu
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director 董事   0 4oMgH>Vd  
discount 折扣   pvRa  
discount on purchase 進貨折扣   eO{2rV45O  
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