[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。   '#b7Z?83C  
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acceptance 承兌   2m?!!Weq  
account 賬戶   b88Zk*  
accountant 會計員   S"z cSkF  
accounting 會計   1xkU;no  
accounting system 會計制度   OLdD3OI  
accounts payable 應付賬款   i;Y@>-[e<  
accounts receivable 應收賬款   [8K+zT5  
accumulated profits 累積利益   F|DKp[<]8  
adjusting entry ?#123;整記錄   qWzzUM1=  
adjustment ?#123;整   ) -C9W7?I  
administration expense 管理費用   (3
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advances 預付   o,sw[  
advertising expense 廣告費   l?/.uNw  
agency 代理   /@.c 59r  
agent 代理人   Yv`8{
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agreement 契約   ]%y~ cq  
allotments 分配數   ;Q]j"1c  
allowance 津貼   yT>t[t60/S  
amalgamation 合併   ffQ%GV_  
amortization 攤銷   7(<49bb.V  
amortized cost 應攤成本   2z\4?HJy  
annuities 年金   u%7a&1c  
applied cost 已分配成本   28j=q-9Z  
applied expense 已分配費用   ZQ^kS9N i  
applied manufacturing expense 己分配製造費用   WR *|k
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apportioned charge 攤派費用   B9Dh^9?L  
appreciation 漲價   #f'
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article of association 公司章程   yt&eY6Xp  
assessment 課稅   .=>T yq  
assets 資產   `FImi9%F  
attorney fee 律師費   Ohm
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audit 審計   aqb;H 'F  
auditor 審計員   S%ri/}qI[{  
average 平均數   :8_`T$8i4  
average cost 平均成本   F$K-Q;r]<  
bad debt 壞賬   p0.?R  
balance 餘額   bmAgB}Ior  
balance sheet 資產負債表   [hg|bpEG  
bank account 銀行賬戶   ~PNO|]8j  
bank balance 銀行結存   X*~NE\  
bank charge 銀行手續費    :*M\z3`k  
bank deposit 銀行存款   G5Ci"0  
bank discount 銀行貼現   RZfC?  
bank draft 銀行匯票   $p4 a NC  
bank loan 銀行借款   y
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bank overdraft 銀行透支   (%>Sln5hq  
bankers acceptance 銀行承兌   0<L@f=i  
bankruptcy 破產   rI}E2J  
bearer 持票人   er5}=cFZ  
beneficiary 受益人   r1FE$R~C=  
bequest 遺產  
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bill 票據   )).;p_nLZ  
bill of exchange 匯票   Kfj*uzKB  
bill of lading 提單   [&*$!M  
bills discounted 貼現票據   \i-jME(sN  
bills payable 應付票據   |4Ix2GD  
bills receivable 應收票據   b,a\`%m}  
board of directors 董事會   yT&bS\  
bonds 債券   P:k(=CzZ@J  
bonus 紅利   {NK>9phoB  
book value 賬面價值   t%z7#}9$  
bookkeeper 簿記員   =DxJt7J1  
bookkeeping 簿記   ) Q=G&  
branch office general ledger 支店往來賬戶   V8Q#%#)FHe  
broker 經紀人   (?\ZN+V)  
brought down 接前   (r[<g*+3  
brought forward 接上頁   >`NY[Mn  
budget 預算   )O- x1U  
by-product 副產品   +$>ut r  
by-product sales 副產品銷售   ID+'$u&  
capital 股本   &SN$D5U'  
capital income 資本收益   /&j4IlT  
capital outlay 資本支出   sW2LNE  
capital stock 股本   :e
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capital stock certificate 股票   qd|*v
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carried down 移後  
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carried forward 移下頁   s*CKFEb#  
cash 現金   [bPE?_a,  
cash account 現金賬戶   xdo{4XY^*W  
cash in bank 存銀行現金   _R(5?rG,  
cash on delivery 交貨收款   Y)u}+Yg  
cash on hand 庫存現金    ^RWt  
cash payment 現金支付   Mty]LMK  
cash purchase 現購   %yw*!A1  
cash sale 現沽   ]|`gTD6  
cashier 出?#123;員   &<Gq-IN  
cashiers check 本票   h/TPd]  
certificate of deposit 存款單折   ^}1RDdQ"U  
certificate of indebtedness 借據   <M'IRf/D  
certified check 保付支票   ex!^&7Q(  
certified public accountant 會計師   .;KupQ;*  
charges 費用   x#8=drh.:C  
charge for remittances 匯水手續費   <uTsXv  
charter 營業執照   y]jh*KD[  
chartered accountant 會計師   .hJ8K#r  
chattles 動產  
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check 支票   h5F'eur  
che stub 支票存根   jATU b-  
closed account 己結清賬戶   e4)gF*  
closing 結算   w|nVK9.  
closing entries 結賬紀錄   1UM]$$:i  
closing stock 期末存貨   dY-a,ch"8p  
closing the book 結賬   zRJ y3/>  
columnar journal 多欄日記賬   hE6tu'  
combination 聯合   lwg.'<  
commission 佣金   C(0Iv[~y/  
commodity 商品   Zj7XmkL  
common stock 普通股   qBNiuV;*  
company 公司   <aHt6s'  
compensation 賠償   &vF"I'V  
compound interest 複利   I@S<D"af  
consignee 承銷人   `
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consignment 寄銷   kx=AX*I  
consignor 寄銷人   M<p)@p  
consolidated balance sheet 合併資產負債表   Y+jKP*ri  
consolidated profit and loss account 合併損益表  
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consolidation 合併   KFs` u6  
construction cost 營建成本   }[DAk~  
construction revenue 營建收入   ;&!dD6N  
contract 合同   =5|5j!
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control account 統制賬戶   5?fk;Q9+\  
copyright 版權   V]O :;(W_  
corporation 公司   3 #wj
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cost 成本   "|G,P-5G"  
cost accounting 成本會計   5->PD p  
cost of labour 勞工成本   {;}8Z$  
cost of production 生產成本   Td F<  
cost of manufacture 製造成本   $"FdS,*qKl  
cost of sales 銷貨成本   aO
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cost price 成本價格   @ubz?5  
credit 貸方   S }n;..{  
credit note 收款通知單   []]3"n  
creditor 債權人   _-&.=3\1  
crossed check 橫線支票   heKI<[8l  
current account 往來活期賬戶   G'py)C5;  
current asset 流動資產   3-R3Qlr  
current liability 流動負債   6-=_i)kzq  
current profit and loss 本期損益   :}JZKj!}M  
debit 借方   19.cf 3Dh  
debt 債務   UH.cn|R  
debtor 債務人   H+;wnI>@  
deed 契據   LbR-uc?x  
deferred assets 遞延資產   5q ,  
deferred liabilities 遞延負債   <C$<(Dw5  
delivery 交貨   qj6`nbZ{va  
delivery expense 送貨費   Xu_<4  
delivery order 出貨單   g,:Nzb  
demand draft 即期匯票   v/czW\z  
demand note 即期票據   Ds87#/Yfv  
demurrage charge 延期費   ~{+{pcO}  
deposit 存款   upDQNG>d  
deposit slip 存款單   *jK))|%  
depreciation 折舊   JLu0;XVK  
direct cost 直接成本   +I<Sq_-  
direct labour 直接人工   c Vn+~m_%  
director 董事   [!&k?.*;<  
discount 折扣   z\tJ~  
discount on purchase 進貨折扣   zcKC5vqb  
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