[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。   BXytAz3  
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acceptance 承兌   tU>7jo[-p  
account 賬戶   $2Bll5!]  
accountant 會計員   A+fXt`YNM  
accounting 會計  
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accounting system 會計制度   tvUCd}  
accounts payable 應付賬款   ':f,RG  
accounts receivable 應收賬款   H5CL0#I  
accumulated profits 累積利益   o,$K=#Iv  
adjusting entry ?#123;整記錄   '+*'sQvH[  
adjustment ?#123;整   ]L3MIaO2T  
administration expense 管理費用   H}8kku>7  
advances 預付   ^t`0ul]c  
advertising expense 廣告費   r=]$>&  
agency 代理   z1.vnGP  
agent 代理人   z.tN<P7  
agreement 契約   )d{fDwrx1  
allotments 分配數   ZJ/K MW  
allowance 津貼   jm'^>p,9G  
amalgamation 合併   {GGP8  
amortization 攤銷   FgR9$ is+  
amortized cost 應攤成本   jFI`CA6P  
annuities 年金   meGLT/   
applied cost 已分配成本   E[FE-{B#  
applied expense 已分配費用   74c5\UxA  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   3A.lS+P1  
appreciation 漲價   tNYuuC%N  
article of association 公司章程   Q+O./1x*,  
assessment 課稅   o;OEb  
assets 資產   ,y
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attorney fee 律師費   yMpZ-b$*~  
audit 審計   . \8"f]~  
auditor 審計員   +.uQToqy  
average 平均數   #W4 "^#2  
average cost 平均成本    EQ>@K-R  
bad debt 壞賬   [7,q@>:CS  
balance 餘額   NFqGbA|  
balance sheet 資產負債表   t"vkd  
bank account 銀行賬戶   w/9%C(w6  
bank balance 銀行結存   &#!1 Y[e^  
bank charge 銀行手續費   ss`Sl$  
bank deposit 銀行存款   $M$-c{>s  
bank discount 銀行貼現   %Y9CZRY9  
bank draft 銀行匯票   YhP+{Y8t  
bank loan 銀行借款   O<MO2U+^x  
bank overdraft 銀行透支   O-3a U!L  
bankers acceptance 銀行承兌   O.jCDAP  
bankruptcy 破產   \Qf2:[-V0  
bearer 持票人   q w@g7  
beneficiary 受益人   T`GiM%R;g  
bequest 遺產   {TDZDH  
bill 票據   Zb:Z,O(vn  
bill of exchange 匯票   v^Rw9*w{  
bill of lading 提單   #K!"/,d@>J  
bills discounted 貼現票據   F!-
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bills payable 應付票據   msQ? V&+<  
bills receivable 應收票據   d)d0,fi?-  
board of directors 董事會   h-DHIk3/  
bonds 債券   Zg|l:^E  
bonus 紅利   {vQ:4O!:  
book value 賬面價值   vx}B
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bookkeeper 簿記員   bGxHzzU}  
bookkeeping 簿記   lAkg47i  
branch office general ledger 支店往來賬戶   I__a}|T%  
broker 經紀人   U/_hH*N"!  
brought down 接前   u-QHV1H`(  
brought forward 接上頁   rE0%R+4?  
budget 預算   w:mm@8N  
by-product 副產品   +zEyCx=8H  
by-product sales 副產品銷售   *U`R<mV\  
capital 股本   t/l<X]o  
capital income 資本收益   ,hm&]  
capital outlay 資本支出   Fh/sD?  
capital stock 股本   by\Sq}  
capital stock certificate 股票   FrE#l.)?!  
carried down 移後   yJ;Qe_up  
carried forward 移下頁   Eqh*"hE7  
cash 現金   |
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cash account 現金賬戶   D  ,[yx='  
cash in bank 存銀行現金   7y_<BCx h  
cash on delivery 交貨收款   nYe:$t3F=  
cash on hand 庫存現金   :>F3es`  
cash payment 現金支付   /Pg)@*~  
cash purchase 現購   Zay%QNsb  
cash sale 現沽   RE1M4UV.  
cashier 出?#123;員   wJ"]H!r0  
cashiers check 本票   A2$05a$%  
certificate of deposit 存款單折   ^F&j;8U  
certificate of indebtedness 借據   ~wO-Hgd  
certified check 保付支票   EV7lgKM^  
certified public accountant 會計師   0 ZSn r+  
charges 費用   }_('3C,Ba  
charge for remittances 匯水手續費   ae](=OQ  
charter 營業執照   |*Oi:)qt  
chartered accountant 會計師   X,{[R |  
chattles 動產   S)/548=`  
check 支票  
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che stub 支票存根   !Uv>>MCr  
closed account 己結清賬戶   NK'@.=$  
closing 結算   Ey=}bBx  
closing entries 結賬紀錄   &9"Y:),  
closing stock 期末存貨   :Gew8G  
closing the book 結賬   H!>>|6OPF  
columnar journal 多欄日記賬   ]wi0qc2{  
combination 聯合   8H`L8: CM  
commission 佣金   ]&dPY[~,/i  
commodity 商品   mkrVeBp  
common stock 普通股   lD-2 5~YV  
company 公司   G6+6uWvl  
compensation 賠償   &I%E8E  
compound interest 複利   \jmZt*c  
consignee 承銷人   A;dD'Kgl  
consignment 寄銷   >s1?rC  
consignor 寄銷人   i%, 't  
consolidated balance sheet 合併資產負債表   '+3C2!  
consolidated profit and loss account 合併損益表   z^s\&gix  
consolidation 合併   PB!XApTb  
construction cost 營建成本   ayQeT  
construction revenue 營建收入   !~vx|_$#  
contract 合同   :,g]Om^  
control account 統制賬戶   _pDfPLlY&  
copyright 版權   \9uK^oS  
corporation 公司   Dwr 9}Z-]  
cost 成本   3s67)n  
cost accounting 成本會計   ;tF&r1  
cost of labour 勞工成本   Nwe-7/Q  
cost of production 生產成本   4O/IT1+A  
cost of manufacture 製造成本   .!Kqcz% A  
cost of sales 銷貨成本   c{KJNH%7  
cost price 成本價格   Y=g]\%-PB  
credit 貸方   r s( e  
credit note 收款通知單   R/kJUl6HEl  
creditor 債權人   +\)Y,@cw  
crossed check 橫線支票   7(a1@ VH  
current account 往來活期賬戶   Y*\N{6$2  
current asset 流動資產   7#NHPn  
current liability 流動負債   uG +ZR: _  
current profit and loss 本期損益   &flRrJ  
debit 借方   x 4sIZe+  
debt 債務   p\9}}t7n  
debtor 債務人   FOsxId[f9  
deed 契據   <(B|g&A  
deferred assets 遞延資產   M)nh~gU  
deferred liabilities 遞延負債   O:GAS [O`  
delivery 交貨   Wq"-T. i  
delivery expense 送貨費   `@v;QLD"d<  
delivery order 出貨單   DEt!/a{X  
demand draft 即期匯票   ByO?qft>u  
demand note 即期票據   O&yAFiCd  
demurrage charge 延期費   1uCF9P ai  
deposit 存款   3HW&\:q5'M  
deposit slip 存款單   U_j[<.aN)  
depreciation 折舊   6,MQT,F  
direct cost 直接成本   !n P4S)A  
direct labour 直接人工   3bR%#G%  
director 董事   ~P"Agpx3u  
discount 折扣   c b&Yf1  
discount on purchase 進貨折扣   6x=w-32+ y  
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