[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。   ^|wT_k\  
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acceptance 承兌   6Z~Ya\~.g.  
account 賬戶   v9%nau4  
accountant 會計員   r\(v+cd  
accounting 會計   GAv)QZyV$  
accounting system 會計制度   \Yj#2ww  
accounts payable 應付賬款   2m_'z  
accounts receivable 應收賬款   U;\S(s}  
accumulated profits 累積利益   m!<X8d[bD  
adjusting entry ?#123;整記錄   bvl~[p$W3  
adjustment ?#123;整   EdEoXY-2  
administration expense 管理費用   pT4qPta,2  
advances 預付   sNm,Fmuz:  
advertising expense 廣告費   n`%2Mj c  
agency 代理   NMXnrvS&  
agent 代理人   42fprt  
agreement 契約   um;:fT+  
allotments 分配數   E;6~RM:  
allowance 津貼   /xcJo g~F,  
amalgamation 合併   N~;*bvW{  
amortization 攤銷   eGLO!DdxZ  
amortized cost 應攤成本   %X;7--S%?g  
annuities 年金   h$70H^r  
applied cost 已分配成本   VCjq3/[_  
applied expense 已分配費用   [s~JceUyX  
applied manufacturing expense 己分配製造費用   vYDSu.C@a  
apportioned charge 攤派費用   ;SgD 5Ln}  
appreciation 漲價   
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article of association 公司章程   kI%peb?  
assessment 課稅   bFg*l$`5  
assets 資產   F\5X7ditD  
attorney fee 律師費   {>@QJlE0  
audit 審計   7i8eg*Gl  
auditor 審計員   D?^540,b  
average 平均數   LfEvc2 v=g  
average cost 平均成本   EYkj@ .,  
bad debt 壞賬   :cy>c2  
balance 餘額   AH^e]<2-  
balance sheet 資產負債表   eO t%xTx  
bank account 銀行賬戶   RdgVBG#Z1  
bank balance 銀行結存   Hle\ON  
bank charge 銀行手續費   v dU%R\  
bank deposit 銀行存款   Q"%QQo}}  
bank discount 銀行貼現   `mzb(bE  
bank draft 銀行匯票   q +R*Hi  
bank loan 銀行借款   ;hwzYXWF  
bank overdraft 銀行透支   QBoFpxh=  
bankers acceptance 銀行承兌   eIg+PuQD]  
bankruptcy 破產   D*\v0=P'?  
bearer 持票人   L}$z/jo  
beneficiary 受益人   7:>sc]Z  
bequest 遺產   p* RC  
bill 票據   Pt)S;
6j  
bill of exchange 匯票   QdDObqVdy  
bill of lading 提單   +3;Ody"59  
bills discounted 貼現票據   GW3>&j_!d  
bills payable 應付票據   +Q)ULnie e  
bills receivable 應收票據   d ;^  
board of directors 董事會   /Pvk),ca  
bonds 債券   HY;9?KJ'  
bonus 紅利   N5?IpE  
book value 賬面價值   KY$k`f6?P  
bookkeeper 簿記員   */w7?QOv  
bookkeeping 簿記   sw $2d  
branch office general ledger 支店往來賬戶   J!hFN]M<<  
broker 經紀人   EyY],W1 Y  
brought down 接前   _A{+H^,  
brought forward 接上頁   U\jb"  
budget 預算   qZ*f%L(  
by-product 副產品   ;F5"}x  
by-product sales 副產品銷售   mu[Op*)  
capital 股本   d yh<pX/$  
capital income 資本收益   XWUP=D~  
capital outlay 資本支出   o0ZBi|U\4  
capital stock 股本   KVR~jF%  
capital stock certificate 股票   dU]/$7  
carried down 移後   nBz`q+V  
carried forward 移下頁   rkDi+D6`q  
cash 現金   BLn_u,3  
cash account 現金賬戶   FI"HJwAs  
cash in bank 存銀行現金   Icx7. Y  
cash on delivery 交貨收款   ~$<UE}qp  
cash on hand 庫存現金   sN~\+_  
cash payment 現金支付   c~imE%  
cash purchase 現購   _?`&JF?*  
cash sale 現沽   PD6_)PXn  
cashier 出?#123;員   gCuAF$o  
cashiers check 本票   Qz,|mo+  
certificate of deposit 存款單折   KjYAdia:H  
certificate of indebtedness 借據   ObG=>WPJa  
certified check 保付支票   <*(^{a.O  
certified public accountant 會計師   *k [J6  
charges 費用   =']3(6*  
charge for remittances 匯水手續費   < Ek/8x  
charter 營業執照   UDEj[12S  
chartered accountant 會計師   y('k`>C  
chattles 動產   Kqg!,Sn|  
check 支票   PFrfd_s{>\  
che stub 支票存根   O_;Dk W  
closed account 己結清賬戶  
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closing 結算   5~'IKcW<  
closing entries 結賬紀錄   GZ3 ]N  
closing stock 期末存貨   J !HjeZ  
closing the book 結賬   < zOi4v0  
columnar journal 多欄日記賬   ZmEEj-*7s  
combination 聯合   UZ2Tq
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commission 佣金   $s-Y%gc  
commodity 商品   i47j lyH  
common stock 普通股   e6E?t[hEeS  
company 公司   ;_O) p,p  
compensation 賠償   ]:ZdV9`  
compound interest 複利   Jr;jRe`4c  
consignee 承銷人   d0'HDVd  
consignment 寄銷   k;ZxY"^  
consignor 寄銷人   "V&I^YSc>  
consolidated balance sheet 合併資產負債表   pH@]Y+W  
consolidated profit and loss account 合併損益表   }ns-W3B'  
consolidation 合併   mGjN _  
construction cost 營建成本   5!X1G8h)uy  
construction revenue 營建收入   U_B((Z(g  
contract 合同   W-efv
 
control account 統制賬戶   fC WGAO2  
copyright 版權   LR(-<"  
corporation 公司   E"~2./+rd  
cost 成本   )%d*3\Tsd  
cost accounting 成本會計   m ci/'b Xt  
cost of labour 勞工成本   KNLnn;l  
cost of production 生產成本   47K1$3P  
cost of manufacture 製造成本   IZ/ m4~  
cost of sales 銷貨成本   %McE`155  
cost price 成本價格   *Hz^K0:8(  
credit 貸方   v'!a
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credit note 收款通知單   #OO>rm$  
creditor 債權人   r SkUSe6  
crossed check 橫線支票   kF"@Ngv.  
current account 往來活期賬戶   #S]ER907  
current asset 流動資產   2-N  'ya  
current liability 流動負債   p Z: F:  
current profit and loss 本期損益   HlvuW(,x=  
debit 借方   ZyrI R  
debt 債務   \%]I{  
debtor 債務人   wMqX)}>  
deed 契據   -h|B1*mt  
deferred assets 遞延資產   q@t0NvNSu  
deferred liabilities 遞延負債   }|u4 W?H  
delivery 交貨   o%9*B%HO/  
delivery expense 送貨費   ^.dsW0"0  
delivery order 出貨單   1i[FY?6`dh  
demand draft 即期匯票   i0$Bx>  
demand note 即期票據   npJt3 Y_I  
demurrage charge 延期費   J &pO%Q=b  
deposit 存款   InXn%9]p]  
deposit slip 存款單   J_x13EaV0  
depreciation 折舊   .qMOGbd?  
direct cost 直接成本   |KSy`lY-j>  
direct labour 直接人工   _8Kx6
s%  
director 董事   S"wR%\NIp  
discount 折扣   <Ln 1pV~k  
discount on purchase 進貨折扣   ;r_F[E2z  
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