[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。   TUQe.oAi  
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acceptance 承兌   +('=RyoT  
account 賬戶   g&/r =U  
accountant 會計員   )-i(%;,*e  
accounting 會計   Q:]v4/MT  
accounting system 會計制度   xoQqku"vn  
accounts payable 應付賬款   #BIY[{!  
accounts receivable 應收賬款   ko~e*31_E  
accumulated profits 累積利益   iP?lP= M  
adjusting entry ?#123;整記錄   '=UsN_@  
adjustment ?#123;整   9"dZ4{\!  
administration expense 管理費用   l i%8X.  
advances 預付   j$k/oQ  
advertising expense 廣告費   \~T&C5  
agency 代理   Fn;Gq-^7@  
agent 代理人   *[b~2  
agreement 契約   hM8FN  
allotments 分配數   :eSwXDy&  
allowance 津貼   P_Exh]P  
amalgamation 合併   ]w!=1(  
amortization 攤銷   }jL4F$wC  
amortized cost 應攤成本   I$f'BAw  
annuities 年金   <7j"CcJzZ  
applied cost 已分配成本   ka:wD?>1i  
applied expense 已分配費用   Jx8DVjy  
applied manufacturing expense 己分配製造費用   Lnl-
han%  
apportioned charge 攤派費用   2K2*UC`f  
appreciation 漲價   B\>3[_n  
article of association 公司章程   3`ze<K((  
assessment 課稅   3e|,Z'4}4  
assets 資產   T>v`UN Bl]  
attorney fee 律師費   k-$J #  
audit 審計   "':SWKuMx  
auditor 審計員   Y_nl
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average 平均數   ^C{?LH/2  
average cost 平均成本   f 'u[G?C  
bad debt 壞賬   deutY.7g  
balance 餘額   Kxsj_^&|i  
balance sheet 資產負債表   >yr3C  
bank account 銀行賬戶   !6*4^$i#o  
bank balance 銀行結存   ^K!R4Y4t  
bank charge 銀行手續費  
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bank deposit 銀行存款   A~'p~@L  
bank discount 銀行貼現   s1zkkLw`*  
bank draft 銀行匯票   n:%A4*  
bank loan 銀行借款   w6[$vib'  
bank overdraft 銀行透支   9<*<-x{A17  
bankers acceptance 銀行承兌   D 6F/9|  
bankruptcy 破產   ns&(
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bearer 持票人   6`)Ss5jzk  
beneficiary 受益人   /gE9 W  
bequest 遺產   \3cg\Q+~  
bill 票據   QtfLJ5vi  
bill of exchange 匯票   BWsD~Ft  
bill of lading 提單   5K |s]Y;  
bills discounted 貼現票據   T!Uf PfEI  
bills payable 應付票據   [&{NgUgu"  
bills receivable 應收票據   _B\X&!G.  
board of directors 董事會   :$oiP  
bonds 債券   $+HS^
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bonus 紅利   &sS]h|2Z5  
book value 賬面價值   .%mjE'  
bookkeeper 簿記員   ~;nW+S$o  
bookkeeping 簿記   9S)A6]  
branch office general ledger 支店往來賬戶   _2Fa.gi  
broker 經紀人   \J^xpR_0u  
brought down 接前   avH3{V  
brought forward 接上頁   -o sxKT:  
budget 預算   v5`Odbc=w  
by-product 副產品   K# plSD^f=  
by-product sales 副產品銷售   hFt~7R  
capital 股本   F2["AkNM  
capital income 資本收益   X[o"9O|<  
capital outlay 資本支出   ]Oe[;<I  
capital stock 股本   )jN fQ!?/  
capital stock certificate 股票   8R.` *  
carried down 移後   0mR  
carried forward 移下頁   4(\7Or(''  
cash 現金   }i2d XC/  
cash account 現金賬戶   |b)N;t  
cash in bank 存銀行現金   c#(&\g2H  
cash on delivery 交貨收款   R)qK{wq(1E  
cash on hand 庫存現金   IN94[yW{1  
cash payment 現金支付   Hxd^oE  
cash purchase 現購   =_H)5I_\  
cash sale 現沽   aV?r%'~Z  
cashier 出?#123;員   ^b(>Bg)T  
cashiers check 本票   [KwwhI@3  
certificate of deposit 存款單折   |)u|@\{  
certificate of indebtedness 借據   fT_swhIO  
certified check 保付支票   &SK=ZOKg^  
certified public accountant 會計師   .Dg'MMBM  
charges 費用   eFCXjM  
charge for remittances 匯水手續費   VEg/x z4c  
charter 營業執照   U*em)/9  
chartered accountant 會計師   XvW $B|  
chattles 動產   auQfW
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check 支票   eE;")t,  
che stub 支票存根   {v}jV{'^um  
closed account 己結清賬戶   a fhZM$  
closing 結算   MBH/,Yd  
closing entries 結賬紀錄   <x2 F5$@  
closing stock 期末存貨   ) XHcrm&  
closing the book 結賬   @;@Wt`(2a  
columnar journal 多欄日記賬   ]6{\`a  
combination 聯合   ^7~w yAr  
commission 佣金   %uLyL4*L(p  
commodity 商品   Sf0[^"7  
common stock 普通股   jj 9eFB  
company 公司   4i o02qd 4  
compensation 賠償   R!LKGiN  
compound interest 複利   kXbd R  
consignee 承銷人   *d/]-JN,K  
consignment 寄銷   LlG~aGhel  
consignor 寄銷人   r#[YBaCZJ  
consolidated balance sheet 合併資產負債表   @3b|jJyf  
consolidated profit and loss account 合併損益表   h8_~ OX  
consolidation 合併   rfNt  
construction cost 營建成本   T"m(V/L$W  
construction revenue 營建收入   mDp|EXN  
contract 合同   \4`2k  
control account 統制賬戶   < =,KP)  
copyright 版權   v{2Vg  
corporation 公司   ba  
cost 成本   2=l!b/m  
cost accounting 成本會計   &c!=< <5M  
cost of labour 勞工成本   [0G>=h@u  
cost of production 生產成本   "ci<W_lx  
cost of manufacture 製造成本   -m~[z  
cost of sales 銷貨成本   QYL ';  
cost price 成本價格   ~:srm#IX  
credit 貸方   $wn"+wX  
credit note 收款通知單   vv,(ta@t2  
creditor 債權人   6gfdXVN5  
crossed check 橫線支票   qlg~W/  
current account 往來活期賬戶   2v<[ XNX  
current asset 流動資產   ,uP1U@Cas  
current liability 流動負債   O(
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current profit and loss 本期損益   ~U~4QQV  
debit 借方   Do|`wpR  
debt 債務   k|7XC@i]%  
debtor 債務人   ;G3{ e  
deed 契據   y|X\f!  
deferred assets 遞延資產   *{)![pDYd  
deferred liabilities 遞延負債   \(LHcvbb  
delivery 交貨   Q=9
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delivery expense 送貨費   #|8!0]n'  
delivery order 出貨單   mYk5f_}  
demand draft 即期匯票   }r/L 9  
demand note 即期票據   BI=Ie?  
demurrage charge 延期費   ";
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deposit 存款   sh?Dxodp9  
deposit slip 存款單   d}',Bl+u{$  
depreciation 折舊   b`K~l'8  
direct cost 直接成本   [zR raG\  
direct labour 直接人工   o=_4v^  
director 董事   xZmKKKd0*  
discount 折扣   0p$?-81BJ  
discount on purchase 進貨折扣   9bXU!l[  
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