[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。   J:@gmo`M;V  
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acceptance 承兌   NnLK!Q  
account 賬戶   l=CAr  
accountant 會計員   gNB+e5[; 2  
accounting 會計   0;bdwIP3
 
accounting system 會計制度   cRLw)"|  
accounts payable 應付賬款   *D?=Ts  
accounts receivable 應收賬款   rl|'.~mc  
accumulated profits 累積利益   os/h~,=  
adjusting entry ?#123;整記錄   A8'RM F1  
adjustment ?#123;整   COh#/-`\1  
administration expense 管理費用   ``l*;}  
advances 預付   J@5iD  
advertising expense 廣告費   ?'> .>  
agency 代理   1Wpu  
agent 代理人   }~ D WB"  
agreement 契約   $${I[2R)  
allotments 分配數   {=GmXd%D  
allowance 津貼   5?0<.f,  
amalgamation 合併   vi##E0,N'^  
amortization 攤銷   pJHdY)Cz  
amortized cost 應攤成本    S_P&Fv  
annuities 年金   w;O-ATUzN  
applied cost 已分配成本   ;M~,S^U  
applied expense 已分配費用   w%])  
applied manufacturing expense 己分配製造費用   $s7U |F,I  
apportioned charge 攤派費用   xS|9Gk  
appreciation 漲價   ~+\=X`y  
article of association 公司章程   o +$v0vg%T  
assessment 課稅   @[r[l#4yUi  
assets 資產   mjD^iu8?  
attorney fee 律師費   ~0PzRS^o  
audit 審計   : !aLa}`@  
auditor 審計員   FyEKqYl  
average 平均數   cEL:5*cAU}  
average cost 平均成本   Y<T0yl?  
bad debt 壞賬   S^%3Vf}  
balance 餘額   3yx[*'e$  
balance sheet 資產負債表   p"0#G&-  
bank account 銀行賬戶   7!J-/#!  
bank balance 銀行結存   Biv)s@"f-Q  
bank charge 銀行手續費   HYdM1s6vo  
bank deposit 銀行存款   9nAP%MA`  
bank discount 銀行貼現   (HRj0,/^  
bank draft 銀行匯票   2;Z 0p PR&  
bank loan 銀行借款   B#g~c<4<  
bank overdraft 銀行透支   /r7xA}se^  
bankers acceptance 銀行承兌   `rn/H;r!Z  
bankruptcy 破產   Jr5S8c|"  
bearer 持票人   _[[0rn$  
beneficiary 受益人   eA& #33  
bequest 遺產   `4K|L6  
bill 票據   gAqK/9;  
bill of exchange 匯票   f#ZM2!^!  
bill of lading 提單   T";evM66  
bills discounted 貼現票據   *O[/KR%  
bills payable 應付票據   Ck/44Wfej  
bills receivable 應收票據   1]/;qNEv  
board of directors 董事會   6w<rSUd'  
bonds 債券   /l<(i+0  
bonus 紅利   XZ%[;[  
book value 賬面價值   336ETrG^0  
bookkeeper 簿記員   ;a?<7LIx  
bookkeeping 簿記   =AO (  
branch office general ledger 支店往來賬戶   gGP6"|tc4  
broker 經紀人   1o&zA<+NY  
brought down 接前   zTc;-,  
brought forward 接上頁   XR..DVab  
budget 預算   xn`)I>v  
by-product 副產品   bll[E}E|3  
by-product sales 副產品銷售   Fv]6an.  
capital 股本   3t<a3"{9  
capital income 資本收益   ?pZ"7kkD  
capital outlay 資本支出   9\EW~OgTu  
capital stock 股本   rN9qH  
capital stock certificate 股票   Jt
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carried down 移後   #TNjQNg@O  
carried forward 移下頁   q0}u%Yz  
cash 現金   S$
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cash account 現金賬戶   E n7~wKF  
cash in bank 存銀行現金   '1D$ ;  
cash on delivery 交貨收款   "SN*hzs"]`  
cash on hand 庫存現金   sUlf4<_zW  
cash payment 現金支付   z-MQGqxR  
cash purchase 現購   X{x(p  
cash sale 現沽   ,a&,R*r@&  
cashier 出?#123;員   rf=l1
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cashiers check 本票   2Vti|@JYp  
certificate of deposit 存款單折   t*= nI $  
certificate of indebtedness 借據   d0B`5#4  
certified check 保付支票   {_b2 !!p  
certified public accountant 會計師   *sldv  
charges 費用   Lk|`\I T  
charge for remittances 匯水手續費   q;#AlquY@  
charter 營業執照   se.HA  
chartered accountant 會計師   oh-EEo4,  
chattles 動產   6hj[/O)E  
check 支票   5Xr})%L  
che stub 支票存根   j1`<+YT<#  
closed account 己結清賬戶   dDA8IW![S  
closing 結算   uD(C jHM>  
closing entries 結賬紀錄   pfZ[Y
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closing stock 期末存貨   &Y^4>y%  
closing the book 結賬   j_5&w Znq  
columnar journal 多欄日記賬   !D F~]&  
combination 聯合   9ye!kYF,  
commission 佣金   YZ<zlU  
commodity 商品   Pl=)eq YY  
common stock 普通股   iT:i '\~  
company 公司   ;`/a. /bc  
compensation 賠償   +EjXoW7V  
compound interest 複利   $VQ;y|K+[  
consignee 承銷人   w2xD1oK~o  
consignment 寄銷   8Tg1 >q<  
consignor 寄銷人   d BB?A~  
consolidated balance sheet 合併資產負債表   qqo#H O  
consolidated profit and loss account 合併損益表   hiibPc?I  
consolidation 合併   4 .c1  
construction cost 營建成本   kSiyMDY-  
construction revenue 營建收入   #/ePpS yD  
contract 合同   7k,BE2]"  
control account 統制賬戶   TrzAgNt  
copyright 版權   x-c5iahp'  
corporation 公司   S`YT"|~  
cost 成本   =v^#MU{k?  
cost accounting 成本會計   |pS]zD  
cost of labour 勞工成本   9]Ue%%vM  
cost of production 生產成本   WZ>nA [/  
cost of manufacture 製造成本   
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cost of sales 銷貨成本   s<" |'~<n  
cost price 成本價格   X+sKG5nS  
credit 貸方   ,9d]-CuP;  
credit note 收款通知單   L7{}`O/g7  
creditor 債權人   [KgO:},c  
crossed check 橫線支票   LI@BB:)[  
current account 往來活期賬戶   [uGsF0#e  
current asset 流動資產   L3HC-  
current liability 流動負債   Z8Ig
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current profit and loss 本期損益   Bk3\NPa  
debit 借方   [/q Bvuun  
debt 債務   *<S>PbqLw  
debtor 債務人   BFw_T3}zn  
deed 契據   d'Bxi"K  
deferred assets 遞延資產   L!*+:L DL  
deferred liabilities 遞延負債   }\S'oC\[  
delivery 交貨   @Q,Q"c2  
delivery expense 送貨費   6d/Q"As  
delivery order 出貨單   j24 3oD  
demand draft 即期匯票   $m#^0%  
demand note 即期票據   U!-N
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demurrage charge 延期費   gIz!~I_U  
deposit 存款   4@{?4k-cq  
deposit slip 存款單   mj$Ucql   
depreciation 折舊   11"r FZ  
direct cost 直接成本   oDu6W9+  
direct labour 直接人工   [5~mP` He  
director 董事   TMMJ5\t2  
discount 折扣   XEA5A.uc  
discount on purchase 進貨折扣   siI%6Gn;  
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