[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。   @MO/LvD  
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acceptance 承兌   BhhFij
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account 賬戶   ~z)JO'Z$  
accountant 會計員   @Gt.J*!s/  
accounting 會計   J";4+wA7  
accounting system 會計制度   sE&1ZJ]7  
accounts payable 應付賬款   H$.K   
accounts receivable 應收賬款   Ub/ZzAwq  
accumulated profits 累積利益   V!/9GeIF  
adjusting entry ?#123;整記錄   %77
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adjustment ?#123;整   .3&(Y  
administration expense 管理費用   8N \<o7t%  
advances 預付   yK-DzAv  
advertising expense 廣告費   kpXxg: c  
agency 代理   OrwVRqW-z  
agent 代理人   OY8P  
agreement 契約   ERia5HnoD,  
allotments 分配數   51Vqbtj^  
allowance 津貼   V-eRGSx  
amalgamation 合併   xpc{#/Nk  
amortization 攤銷   b!bg sd  
amortized cost 應攤成本   <cU%yA710  
annuities 年金   zwz_K!229  
applied cost 已分配成本   w!'y,yb%  
applied expense 已分配費用   ,3N>`]Km'  
applied manufacturing expense 己分配製造費用   X9ZHYlr+Q  
apportioned charge 攤派費用   .f"1(J8  
appreciation 漲價    TD%&9$F  
article of association 公司章程   )/)[}wN;j  
assessment 課稅   -K3d u&j  
assets 資產   ]|tR8`DGZ%  
attorney fee 律師費   ~6IY4']m*  
audit 審計   OTl9MwW  
auditor 審計員   S`$%C=a.  
average 平均數   `mA;1S  
average cost 平均成本   VXW*LEk  
bad debt 壞賬   ',K:.$My  
balance 餘額   K Ip^| k7>  
balance sheet 資產負債表   L^*f$Balz  
bank account 銀行賬戶   U8J9 #+:  
bank balance 銀行結存   n}t9Nf_  
bank charge 銀行手續費   &,yF{9$G  
bank deposit 銀行存款   &>]U c%JK  
bank discount 銀行貼現   RMiDV^.u`  
bank draft 銀行匯票   HNCu:$Wr@  
bank loan 銀行借款   S~)`{ \  
bank overdraft 銀行透支   eh> |m>JY  
bankers acceptance 銀行承兌   un4fnoc  
bankruptcy 破產   4hc[rN,]  
bearer 持票人   M[~{!0Uz g  
beneficiary 受益人   4wkv#vi7!-  
bequest 遺產   r-go921  
bill 票據   L]8z6]j*  
bill of exchange 匯票   3&CV!+z  
bill of lading 提單   Cf9{lhE8  
bills discounted 貼現票據   ZuybjV1/f6  
bills payable 應付票據   H(gY=  
bills receivable 應收票據   Hi$R"O (  
board of directors 董事會   vbn=ywz  
bonds 債券   v0VQ 4>  
bonus 紅利   Rk7F;2  
book value 賬面價值   Qrt\bz h/}  
bookkeeper 簿記員   ZE-vroh  
bookkeeping 簿記   /# ]eVD  
branch office general ledger 支店往來賬戶   &bz% @p;  
broker 經紀人   3}! u8,P  
brought down 接前   1G7l+6w5~^  
brought forward 接上頁   w%s];EE  
budget 預算   )obgEJ7Y`l  
by-product 副產品   +<.o,3  
by-product sales 副產品銷售   \8=)X})  
capital 股本   R~T}  
capital income 資本收益   D
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capital outlay 資本支出   ]J'TebP=L5  
capital stock 股本   ,h*N9}xYTi  
capital stock certificate 股票   l)*(UZ"  
carried down 移後   %~x?C4L8  
carried forward 移下頁   W# ~7X  
cash 現金   (Hj[9[=  
cash account 現金賬戶    5{oc  
cash in bank 存銀行現金   n@x
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cash on delivery 交貨收款   Jw8?o/1D@  
cash on hand 庫存現金   ]95VMyN  
cash payment 現金支付   pB\:.?.pd  
cash purchase 現購   51b%uz  
cash sale 現沽   `MCiybl,&P  
cashier 出?#123;員   RrvC}9ar  
cashiers check 本票   `(h
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certificate of deposit 存款單折   \cCH/  
certificate of indebtedness 借據   Yi?bY  
certified check 保付支票   @B(oq1i@  
certified public accountant 會計師   tiE|%jOzt  
charges 費用   +^+'.xQ  
charge for remittances 匯水手續費   xi(1H1KN5B  
charter 營業執照   P*BRebL:  
chartered accountant 會計師   aq N{@|  
chattles 動產   OcO/wA(&{  
check 支票   c0'ryS_Z9  
che stub 支票存根   %K4M`R |2]  
closed account 己結清賬戶   d}zh.O5P!  
closing 結算   _wK.n.,S~  
closing entries 結賬紀錄   y;Cs#eo  
closing stock 期末存貨   84.L1|k  
closing the book 結賬   >fzyD(>  
columnar journal 多欄日記賬   c>K]$;}  
combination 聯合   !e$ZOYe  
commission 佣金   cJaA*sg  
commodity 商品    e|!'  
common stock 普通股   G~8BND[."  
company 公司   H^*AaA9-  
compensation 賠償   (Fon!_$:  
compound interest 複利   '*mZ/O-  
consignee 承銷人   q+\<%$:u  
consignment 寄銷   XJ\R'?j  
consignor 寄銷人   cVW7I  
consolidated balance sheet 合併資產負債表   ?&#LmeZ}K  
consolidated profit and loss account 合併損益表   IZj`*M%3  
consolidation 合併   TPJF?.le '  
construction cost 營建成本   9
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construction revenue 營建收入   }+n|0xK  
contract 合同   '~&W'='b;  
control account 統制賬戶   Pd~=:4  
copyright 版權   Kh\ 7%>K#  
corporation 公司   T,
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cost 成本   ]|tg`*l!>  
cost accounting 成本會計   $ ubU"  
cost of labour 勞工成本   F1stRZ1ZI  
cost of production 生產成本   B#S8j18M  
cost of manufacture 製造成本   PM[_0b  
cost of sales 銷貨成本   
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cost price 成本價格   z1Bi#
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credit 貸方   8F8?1  
credit note 收款通知單   isL zgN%  
creditor 債權人   e9{0hw7  
crossed check 橫線支票   "u7[[.P)  
current account 往來活期賬戶   ;yomaAr  
current asset 流動資產   y|ZL <L  
current liability 流動負債   :TU|:2+  
current profit and loss 本期損益   XeI2<=@%  
debit 借方   =|z:wlOs  
debt 債務   T<pG$4_  
debtor 債務人   s)]jX  
deed 契據   ]qT&6:;-]  
deferred assets 遞延資產   _M`ZF*o=c  
deferred liabilities 遞延負債   ^7spXfSAd  
delivery 交貨   /%& d:  
delivery expense 送貨費   >n09K8 A  
delivery order 出貨單   :E.a.-  
demand draft 即期匯票   mp
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demand note 即期票據   D8wf`RUt  
demurrage charge 延期費   P0.cF]<m  
deposit 存款   oN,1i g  
deposit slip 存款單   (NvjX})eh  
depreciation 折舊   Jr
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direct cost 直接成本   B[@q .n  
direct labour 直接人工   '|SO7}`;Q  
director 董事   G(a5@9F  
discount 折扣   }(
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discount on purchase 進貨折扣   t<##0#xS.  
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