[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。   ^6V[=!& H  
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acceptance 承兌   ?+@?Up0wGO  
account 賬戶   f.$af4 u  
accountant 會計員   +a+Om73B2  
accounting 會計   dR,fXQm  
accounting system 會計制度   k?^z;Tlvw  
accounts payable 應付賬款   @qAS*3j  
accounts receivable 應收賬款   O_7|C\]  
accumulated profits 累積利益   aX'*pK/-  
adjusting entry ?#123;整記錄   uy$e?{Jf  
adjustment ?#123;整   p_%Rt"!  
administration expense 管理費用    ZBp/sm  
advances 預付   /nA{ #HY  
advertising expense 廣告費   tT_\i6My  
agency 代理   !pX>!&sb  
agent 代理人   n{mfn*r.  
agreement 契約   6LIJQ  
allotments 分配數   "+G8d'%YV  
allowance 津貼   igPX#$0XU  
amalgamation 合併   @*((
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amortization 攤銷   0x@ mZ  
amortized cost 應攤成本   >|UOz&  
annuities 年金   S.NPZ39}ZE  
applied cost 已分配成本  
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applied expense 已分配費用   |@d\S[~^G  
applied manufacturing expense 己分配製造費用   s.C_Zf~3  
apportioned charge 攤派費用   A3/k@S-R2  
appreciation 漲價   (O3nL.  
article of association 公司章程   x7[BK_ SY  
assessment 課稅   eeB{c.#  
assets 資產   ZUd
-<y  
attorney fee 律師費   }o`76rDN  
audit 審計   HG^'I+Yn  
auditor 審計員   AoxA+.O  
average 平均數   h2d(?vOT  
average cost 平均成本   T_4/C2  
bad debt 壞賬   wnC81$1l~  
balance 餘額   *$g-:ILRuZ  
balance sheet 資產負債表   t b}V5VH  
bank account 銀行賬戶   Lp9E:D->  
bank balance 銀行結存   wf<M)Rs|  
bank charge 銀行手續費   .?$gpM?i  
bank deposit 銀行存款   P&LsVR{#  
bank discount 銀行貼現   zTU0HR3A  
bank draft 銀行匯票   PdWx|y{%  
bank loan 銀行借款   .$vK&k  
bank overdraft 銀行透支   c\j/k[\<  
bankers acceptance 銀行承兌   eJ-nKkg~a  
bankruptcy 破產   w\O;!1iU  
bearer 持票人   Cw&KVw*  
beneficiary 受益人   c]!V'#U  
bequest 遺產   F:S}w  
bill 票據   o`-msz  
bill of exchange 匯票   + {'.7#  
bill of lading 提單   ,z=LY5_z)  
bills discounted 貼現票據   _H@DLhH|=  
bills payable 應付票據   >XfbP]
  
bills receivable 應收票據   X"%gQ.1|{j  
board of directors 董事會   DN6Mo<H  
bonds 債券   {+>-7 9b  
bonus 紅利   3!_XEN[  
book value 賬面價值   jmG~UnM  
bookkeeper 簿記員   c-sfg>0^  
bookkeeping 簿記   scV5PUq  
branch office general ledger 支店往來賬戶   ^U/O!GK  
broker 經紀人   3ckclO\|>  
brought down 接前   KMax$  
brought forward 接上頁   <N~K;n v  
budget 預算   wUJcmM;  
by-product 副產品   q!@4~plz  
by-product sales 副產品銷售   d&>^&>?$zh  
capital 股本   J#83 0r( -  
capital income 資本收益   2GG2jky{/  
capital outlay 資本支出   4^<?Wq~  
capital stock 股本   MF'JeM;H  
capital stock certificate 股票   5[0?g@aO  
carried down 移後   v`T c}c '  
carried forward 移下頁   @
2i9n  
cash 現金   Wx#;E9=Im  
cash account 現金賬戶   P.DK0VgY  
cash in bank 存銀行現金   Kc\fu3Q  
cash on delivery 交貨收款   RxQ*  
cash on hand 庫存現金   apn*,7ps65  
cash payment 現金支付   ~"A0Rs =  
cash purchase 現購   c &c@M$  
cash sale 現沽   'Pbr v  
cashier 出?#123;員   +b6v!7_  
cashiers check 本票   #<x
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certificate of deposit 存款單折   BTxrp  
certificate of indebtedness 借據   m]&SNz=  
certified check 保付支票   3XNCAb2  
certified public accountant 會計師   N2o7%gJw  
charges 費用   &7s.`  
charge for remittances 匯水手續費   @2#lI  
charter 營業執照   R.3q0yZ wF  
chartered accountant 會計師   -nwypu  
chattles 動產   P$,Ke<  
check 支票   vP,n(reM  
che stub 支票存根   7xR\kL.,  
closed account 己結清賬戶   5mR 1 @  
closing 結算   ia? c0xL  
closing entries 結賬紀錄   ~.|_RdN  
closing stock 期末存貨   \b>]8Un"  
closing the book 結賬   q,%st~  
columnar journal 多欄日記賬   0*v2y*2V  
combination 聯合   : rVnc =k  
commission 佣金   wuo,kM  
commodity 商品   VxBo1\'  
common stock 普通股   w!XD/jN  
company 公司   !<h)w#>en  
compensation 賠償   !'I8:v&D  
compound interest 複利   |vC~HJpuv'  
consignee 承銷人   (h `V+  
consignment 寄銷   z(~_AN M4,  
consignor 寄銷人   W%Fv p;\`  
consolidated balance sheet 合併資產負債表   K)P%;X  
consolidated profit and loss account 合併損益表   ptaKf4P^r  
consolidation 合併   @}ZVtrz  
construction cost 營建成本   jb)ZLA;L_c  
construction revenue 營建收入   Xwtqi@zlE  
contract 合同   2A!FDr~cdT  
control account 統制賬戶   8?C5L8)  
copyright 版權   V~ _>U}  
corporation 公司   |l!aB(NW  
cost 成本   KY^
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cost accounting 成本會計   y_[vr:s5pG  
cost of labour 勞工成本   `0R./|bv\I  
cost of production 生產成本   4P
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cost of manufacture 製造成本   }K9H^H@r!  
cost of sales 銷貨成本   t`QENXA}  
cost price 成本價格   fB,_9K5i  
credit 貸方   f *)Z)6E  
credit note 收款通知單   >-c8q]()ly  
creditor 債權人   T8NxJmYqB  
crossed check 橫線支票   >R=|Wo`Ri  
current account 往來活期賬戶   jj>]9z  
current asset 流動資產   A%-6`>  
current liability 流動負債   54qFfN8O  
current profit and loss 本期損益   :v 4]D4\o  
debit 借方   B7%U_F|m  
debt 債務   ,z?':TZ  
debtor 債務人   ch]29  
deed 契據   hv+zGID7  
deferred assets 遞延資產   ,+ ~W4<f  
deferred liabilities 遞延負債   wA.\
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delivery 交貨   Xf mwVjy  
delivery expense 送貨費   rM"l@3hP  
delivery order 出貨單   g,Y/M3>(  
demand draft 即期匯票   ']oQ]Yx0  
demand note 即期票據   K|@G t%Y  
demurrage charge 延期費   |cY`x(?yP  
deposit 存款   NEF# }s2=  
deposit slip 存款單   <-0]i_4sK  
depreciation 折舊   p4)Q&k!  
direct cost 直接成本   F1hHe<)  
direct labour 直接人工   PaN "sf  
director 董事   2TuU2 f.  
discount 折扣   I2DpRMy  
discount on purchase 進貨折扣   mBC+6(5V  
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