[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。   A v[|G4n  
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acceptance 承兌   #*x8)6Ct  
account 賬戶   3p#BEH<re  
accountant 會計員   <v[UYvZvY  
accounting 會計   4A\>O?\  
accounting system 會計制度   M\)(_I)V=  
accounts payable 應付賬款   7MhN>a;A\  
accounts receivable 應收賬款    ];hK5  
accumulated profits 累積利益   oz#;7 ?9  
adjusting entry ?#123;整記錄   |!\5nix3A>  
adjustment ?#123;整   OVhtU+r  
administration expense 管理費用   )&wJ_(z  
advances 預付   t7qzAr  
advertising expense 廣告費   w5R?9"d@  
agency 代理   $x|4cW2  
agent 代理人   MWn+
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agreement 契約   X}RQ&k  
allotments 分配數   Nd;,Wz]  
allowance 津貼   Lk:Sju  
amalgamation 合併   #Oq~ZV|<l  
amortization 攤銷   ;vLg4k  
amortized cost 應攤成本   iqTGh*k  
annuities 年金   3{R7y  
applied cost 已分配成本   v]e6CZwo  
applied expense 已分配費用   #F25,:hY  
applied manufacturing expense 己分配製造費用   T<S_C$O  
apportioned charge 攤派費用   O[v(kH'  
appreciation 漲價   'c&S%Ra[3G  
article of association 公司章程   VMgO1-F  
assessment 課稅   wh)Ujgd  
assets 資產   2%gLq  
attorney fee 律師費   '?j,oRz^T  
audit 審計   n|Smy\0  
auditor 審計員   \*.u(8~2o  
average 平均數   fd/?x^Z  
average cost 平均成本   rIo)'L$
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bad debt 壞賬   >4x~US[VB  
balance 餘額   j/*4Wj[  
balance sheet 資產負債表   J6W "t  
bank account 銀行賬戶   SC/V3fW,  
bank balance 銀行結存   SRBQ"X[M2  
bank charge 銀行手續費   PAHkF&  
bank deposit 銀行存款   [r;hF  
bank discount 銀行貼現   ?VP07 dQTe  
bank draft 銀行匯票   6O# xV:Uc<  
bank loan 銀行借款   aH+n]J] =)  
bank overdraft 銀行透支   c</u
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bankers acceptance 銀行承兌   NAt; r  
bankruptcy 破產   ,~^B
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bearer 持票人   |6y(7Ha  
beneficiary 受益人   =!Ce#p?h,  
bequest 遺產   BkcA_a:W  
bill 票據   c>pbRUMH   
bill of exchange 匯票   1KWGQJ%%s  
bill of lading 提單   |T;NoWO +  
bills discounted 貼現票據   ,)](h+zl_6  
bills payable 應付票據   "+GKU)  
bills receivable 應收票據   ._5"FUg  
board of directors 董事會   t$yt8#Tk  
bonds 債券   d-BUdIz  
bonus 紅利   [S#QGB19  
book value 賬面價值   ^DWhIxBh  
bookkeeper 簿記員   JMIS*njq^  
bookkeeping 簿記   Y[WL}:"93  
branch office general ledger 支店往來賬戶   NNM+Z:
 
broker 經紀人   n\G88)Dv`V  
brought down 接前   ];VJ54  
brought forward 接上頁   * M,'F^E2  
budget 預算   DgB]y6~KXl  
by-product 副產品   B9Y*'hmI  
by-product sales 副產品銷售   bX*c-r:  
capital 股本   >;M?f!  
capital income 資本收益   NwB;9ZhZ  
capital outlay 資本支出   m#kJ((~  
capital stock 股本   r"aJ&~8::W  
capital stock certificate 股票    #:st>V_h  
carried down 移後   F4`5z)<*  
carried forward 移下頁   ((T0zQ7=  
cash 現金   +K"8Q'&t  
cash account 現金賬戶   R;2q=%  
cash in bank 存銀行現金   yYri.n  
cash on delivery 交貨收款   5^+QTQ  
cash on hand 庫存現金   1e(QI) ~  
cash payment 現金支付   ^geC
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cash purchase 現購   j\9v1O
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cash sale 現沽   oM4Q_An  
cashier 出?#123;員   k),!%6\(  
cashiers check 本票   etk@ j3#  
certificate of deposit 存款單折   *4oj'}  
certificate of indebtedness 借據   e"]*^Q  
certified check 保付支票   f~{@(g&Gl  
certified public accountant 會計師   '}|sRuftb  
charges 費用   ~:M"JNcs  
charge for remittances 匯水手續費   s)<^YASg  
charter 營業執照   pz]T9ol~  
chartered accountant 會計師   n0*a.  
chattles 動產   JVx ,1lth  
check 支票   S85}&\m&4  
che stub 支票存根   d 5z?QI  
closed account 己結清賬戶   M^twD*  
closing 結算   "spAYk
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closing entries 結賬紀錄   Rz_fNlA  
closing stock 期末存貨   f#3U,n8 :  
closing the book 結賬   JE$aYs<(TF  
columnar journal 多欄日記賬   ; M%n=+[O  
combination 聯合   \vR&-+8dk  
commission 佣金   /Q8glLnM  
commodity 商品   1tMs\e-  
common stock 普通股   (g>>   
company 公司   gBZ1Weu-'  
compensation 賠償   bw\a\/Dw  
compound interest 複利   4?s ~S. %  
consignee 承銷人   {vL4:K  
consignment 寄銷   ci~pM<+  
consignor 寄銷人   4?3*%_bDJ,  
consolidated balance sheet 合併資產負債表   ;Fi(
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consolidated profit and loss account 合併損益表   A^9RGz4=  
consolidation 合併   O=Cz*j  
construction cost 營建成本   ">LX>uYmX-  
construction revenue 營建收入   (E.,kcAJ  
contract 合同   (g8<"< N ?  
control account 統制賬戶   cGVIO"(VP  
copyright 版權   ;Uxr+,x~  
corporation 公司   nM?mdb  
cost 成本   NWt`X!  
cost accounting 成本會計   `?H yDny  
cost of labour 勞工成本   M-Tjp'=*  
cost of production 生產成本   Qq.ht  
cost of manufacture 製造成本   O DLRzk(  
cost of sales 銷貨成本   =d{B.BP(  
cost price 成本價格   -/O_wqm#  
credit 貸方   *b@YoQe3!  
credit note 收款通知單   S1B^FLe7X  
creditor 債權人   [1\k'5rp  
crossed check 橫線支票   rrSsQq  
current account 往來活期賬戶   2{sx"/k\A  
current asset 流動資產   #EO@< >I  
current liability 流動負債   VW[!%<  
current profit and loss 本期損益   `~hB-Z5dI  
debit 借方   N`JkEd7TT  
debt 債務   88GS Bg:YH  
debtor 債務人   ~_ 8X%uty  
deed 契據   0E5
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deferred assets 遞延資產   =@%Ukrd@  
deferred liabilities 遞延負債   7t@r}rC,K  
delivery 交貨   d*e
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delivery expense 送貨費   M!9gOAQP  
delivery order 出貨單   cen[|yCtOH  
demand draft 即期匯票   :U}.  
demand note 即期票據   ^J TrytIB  
demurrage charge 延期費   LL}|#%4d  
deposit 存款   yyj?hR@rZ  
deposit slip 存款單   ][jW2;A  
depreciation 折舊   BXCB/:0  
direct cost 直接成本   1j9R^  
direct labour 直接人工   J ^y1=PM  
director 董事   ^Pq4 n%x  
discount 折扣   yFYFFv\?  
discount on purchase 進貨折扣   ' F)93SwU  
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