[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。   NY 4C@@"  
_y-B";Vmm  
acceptance 承兌   ~%KM3Vap  
account 賬戶   EJ8I[(  
accountant 會計員   Lv3XYZ
gW~  
accounting 會計   pDmK  
accounting system 會計制度   O$(c.(_$  
accounts payable 應付賬款   sr4jQo  
accounts receivable 應收賬款   x~Pvh+O  
accumulated profits 累積利益   W1<.OO\J  
adjusting entry ?#123;整記錄   pzAoq)gg:  
adjustment ?#123;整   edTM
l;4  
administration expense 管理費用   )8bFGX7|  
advances 預付   bu&;-Ynb
 
advertising expense 廣告費   }"0{zrz  
agency 代理   qlEFJ5;  
agent 代理人   3~:0?Zuq  
agreement 契約   RCQAtBd  
allotments 分配數   n/?eZx1  
allowance 津貼   /bi6>GaC:E  
amalgamation 合併   jF4csO=E  
amortization 攤銷   V 1*Ad  
amortized cost 應攤成本   pIvfmIm  
annuities 年金   g?gq
koI  
applied cost 已分配成本   p}&Md-$1  
applied expense 已分配費用   @$EjD3Z-  
applied manufacturing expense 己分配製造費用   /'mrDb_ip  
apportioned charge 攤派費用   htV#5SUx&  
appreciation 漲價   `i9N)3 X  
article of association 公司章程   x!`b'U\  
assessment 課稅   ~JAjr(G#o  
assets 資產   >eRZ+|k?N  
attorney fee 律師費   fqN75['n  
audit 審計   KS?mw`Nr  
auditor 審計員   xl3zy~; M  
average 平均數   RA}U#D:$i  
average cost 平均成本   d&5c_6oW  
bad debt 壞賬   8,_ -0_^$  
balance 餘額   .<HC[ls  
balance sheet 資產負債表   |G)Y8 #D  
bank account 銀行賬戶   5cgo)/3M@}  
bank balance 銀行結存   +8^5C,V  
bank charge 銀行手續費   z'_&|-m  
bank deposit 銀行存款   rAM*\=  
bank discount 銀行貼現   ,TEuM|  
bank draft 銀行匯票   -}E)M}W  
bank loan 銀行借款   |.Em_*V G  
bank overdraft 銀行透支   zuk"  
bankers acceptance 銀行承兌   6NzBpur 2H  
bankruptcy 破產   6zv;lx0<D&  
bearer 持票人   6$;L]<$W>  
beneficiary 受益人   Q js2hj-$  
bequest 遺產   W=UqX{-j)  
bill 票據   n>br,bQe  
bill of exchange 匯票   {K<uM'ww>  
bill of lading 提單   qQL.c+%L  
bills discounted 貼現票據   |xp$OL"a  
bills payable 應付票據   i3D<`\;r  
bills receivable 應收票據   xrfPZBLy  
board of directors 董事會   Q! Kn|mnN  
bonds 債券   _2 ]O^$L  
bonus 紅利   L{Q4=p,A  
book value 賬面價值   u1tq2"D8  
bookkeeper 簿記員   B*y;>q "{U  
bookkeeping 簿記   v#iFQVBq  
branch office general ledger 支店往來賬戶   $pjf#P8U  
broker 經紀人   `0Yt1Z&
 
brought down 接前   qC\]"Z`m  
brought forward 接上頁   /%62X{=>
;  
budget 預算   qx Wgt(Os  
by-product 副產品   :G
^
"e  
by-product sales 副產品銷售   JOJh,8C)6  
capital 股本   {5U1`
>  
capital income 資本收益   "|F.'qZrm  
capital outlay 資本支出   aF,jJ}On  
capital stock 股本   ri#,ec|J  
capital stock certificate 股票   ,>&?ty9o  
carried down 移後   /.7$`d  
carried forward 移下頁   ~l(G6/R  
cash 現金   SrdE>fNbs  
cash account 現金賬戶   3aEt>x  
cash in bank 存銀行現金   #!w:_T%  
cash on delivery 交貨收款   = vY]G5y  
cash on hand 庫存現金   F='Xj@&O  
cash payment 現金支付   `@4 2jG}*  
cash purchase 現購   Sc%a J1  
cash sale 現沽   )!N2'Ld  
cashier 出?#123;員   A *a{  
cashiers check 本票   Km[]^;6  
certificate of deposit 存款單折   :/>7$)+  
certificate of indebtedness 借據   g4zT(,ZY  
certified check 保付支票   M_qP!+ Y  
certified public accountant 會計師   =]!8:I?C<  
charges 費用   yQ<6p3  
charge for remittances 匯水手續費   ARmu{cL  
charter 營業執照   v;K{|zUdB  
chartered accountant 會計師   tU9rCL:P  
chattles 動產   01&*`0?  
check 支票   (hpTJsZ  
che stub 支票存根   ''$` ;?t>  
closed account 己結清賬戶   Tf9&,!>V  
closing 結算   7J0 ^
N7"o  
closing entries 結賬紀錄   T^KCB\\<  
closing stock 期末存貨   R'vdk<  
closing the book 結賬   "CIpo/ebL  
columnar journal 多欄日記賬   g@$0FY{Q  
combination 聯合   hCU)W1q#  
commission 佣金   gcX5Q^ `a=  
commodity 商品   :X3
rd|;kc  
common stock 普通股   bk/.<Rt  
company 公司   [ P.@1mV  
compensation 賠償   Iu)L3_+  
compound interest 複利   !JT<(I2  
consignee 承銷人   {KW&wsI  
consignment 寄銷   F?}m8ZRv  
consignor 寄銷人   ~z\pI|DQ  
consolidated balance sheet 合併資產負債表   o%vIkXw  
consolidated profit and loss account 合併損益表   =@bXGMsV!  
consolidation 合併   #B}BI8o (  
construction cost 營建成本   1gF*Mf_7  
construction revenue 營建收入   y&n1 Nj]^  
contract 合同   VaD :  
control account 統制賬戶   R=2 gtW"r  
copyright 版權   ^AovkK(p  
corporation 公司   >g5T;NgH9  
cost 成本   _DNkdS [[  
cost accounting 成本會計   W)6U6  
cost of labour 勞工成本   ?3]h~(=  
cost of production 生產成本   /V#MLPA  
cost of manufacture 製造成本   ^U0apI  
cost of sales 銷貨成本   y}(_SU  
cost price 成本價格   "U/NMGMj  
credit 貸方   R *JOiVAC  
credit note 收款通知單   uf{SxEa  
creditor 債權人   5O;/ lX!u  
crossed check 橫線支票   rC=p;BC@dD  
current account 往來活期賬戶   !m
w{T D  
current asset 流動資產   5*G8W\ $  
current liability 流動負債   <[ g$N4  
current profit and loss 本期損益   Hl%+F0^?  
debit 借方   EGQ1li'B  
debt 債務   w3>Y7vxiz`  
debtor 債務人   K1m!S9d`x  
deed 契據   Sa?~t3*H  
deferred assets 遞延資產   htdn$kqG   
deferred liabilities 遞延負債   #Pe\Z/  
delivery 交貨   Y\Fuj)  
delivery expense 送貨費   5n|MA  
delivery order 出貨單   J@u!S~&r  
demand draft 即期匯票   |Fh`.iT%c  
demand note 即期票據   )w}*PL  
demurrage charge 延期費   Og&0Z)%  
deposit 存款   )_x8?:lv  
deposit slip 存款單   dK=D=5r,  
depreciation 折舊   j`LT`p"9S  
direct cost 直接成本   kVB}r.NHP  
direct labour 直接人工   N7j]yvE  
director 董事   uK"$=v6|  
discount 折扣   (&N$W&  
discount on purchase 進貨折扣   <.y^  
   p ] $