[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。   . ,R4WA,  
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acceptance 承兌   ;cLUnsB\  
account 賬戶   K$ AB} Fvc  
accountant 會計員   r0{]5JZt/  
accounting 會計   "H?QqrKx  
accounting system 會計制度   ?+\E3}:  
accounts payable 應付賬款   ${>DhfF  
accounts receivable 應收賬款   1eD.:_t4  
accumulated profits 累積利益   /PW&$P1.]"  
adjusting entry ?#123;整記錄   Pr/]0<s  
adjustment ?#123;整   F@EJtwLd5y  
administration expense 管理費用   K}K)`bifw  
advances 預付   />F.Nsujy  
advertising expense 廣告費   4TVwa(cB  
agency 代理   ) Fx?%  
agent 代理人   SX_4=^  
agreement 契約   1a8$f5  
allotments 分配數   0m&3
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allowance 津貼   )$_,?*f q:  
amalgamation 合併   Jn#K0(FQ  
amortization 攤銷   o|rzN\WJn  
amortized cost 應攤成本   o%qkqK1  
annuities 年金   .`J:xL%Z  
applied cost 已分配成本   RHI&j~  
applied expense 已分配費用   kcY,vl  
applied manufacturing expense 己分配製造費用   jI0]LD1k  
apportioned charge 攤派費用   7=3O^=Q^Q  
appreciation 漲價   >{t+4p4k.  
article of association 公司章程   @c]Xh:I  
assessment 課稅   "-0;#&!  
assets 資產   x5F@ad9  
attorney fee 律師費   Y&GuDLUF  
audit 審計   ~!]m6/  
auditor 審計員   ve-8*Xa  
average 平均數   O]ZC+]}/  
average cost 平均成本   &O*ENpF  
bad debt 壞賬   P7r4ePtLk{  
balance 餘額   e8q4O|I_  
balance sheet 資產負債表   _Wma\(3$  
bank account 銀行賬戶   kFwxK"n@C  
bank balance 銀行結存   enumK\  
bank charge 銀行手續費   *~;8N|4<  
bank deposit 銀行存款   L$hc,  
bank discount 銀行貼現   O^NP0E  
bank draft 銀行匯票   lwJipIO  
bank loan 銀行借款   ls @5^g  
bank overdraft 銀行透支   wT/6aJoX  
bankers acceptance 銀行承兌   }e2F{pQ  
bankruptcy 破產   n1 v,#GE  
bearer 持票人   yoU2AMH2D^  
beneficiary 受益人   GA@ Ue9  
bequest 遺產   G#lg|# -#  
bill 票據   5Eal1Qu  
bill of exchange 匯票   r0Z+RB^I  
bill of lading 提單   &^+3errO  
bills discounted 貼現票據   Kj!Y K~~  
bills payable 應付票據   xYwkFB$$*  
bills receivable 應收票據   T V;BNCg  
board of directors 董事會   GoD ?KC  
bonds 債券   @\PpA9ebg%  
bonus 紅利   @yKZRwg  
book value 賬面價值   0x71%=4H^x  
bookkeeper 簿記員   -[$&s FD  
bookkeeping 簿記   ?4sJw:  
branch office general ledger 支店往來賬戶   BKZ v9  
broker 經紀人   v.b5iv5  
brought down 接前   Mz\yP
T;Y  
brought forward 接上頁   27iy4(4  
budget 預算   fYn{QS?  
by-product 副產品   f3t.T=S  
by-product sales 副產品銷售   u~
}%1  
capital 股本   yQwVQUW8B  
capital income 資本收益   ~p^7X2% !  
capital outlay 資本支出   +6376$dC  
capital stock 股本   oLP]N$'#  
capital stock certificate 股票   {MxnIg7'  
carried down 移後   i@6wO?Tv  
carried forward 移下頁   @'gl~J7  
cash 現金   MWhwMj!:m  
cash account 現金賬戶   $',3Pv  
cash in bank 存銀行現金   !-RwB@\  
cash on delivery 交貨收款   0[9I0YBJ  
cash on hand 庫存現金   /{R3@,D[]  
cash payment 現金支付   Z(UD9wY5m  
cash purchase 現購   N8 M'0i?  
cash sale 現沽   pyF5S
,c  
cashier 出?#123;員   j6og3.H-  
cashiers check 本票   T3rn+BxF7  
certificate of deposit 存款單折   ~},~c:fF?  
certificate of indebtedness 借據   =)*JbwQ   
certified check 保付支票   [Auc*@  
certified public accountant 會計師   c
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charges 費用   ^W}MM8 '  
charge for remittances 匯水手續費   $+TYvA'N  
charter 營業執照   n.Vtc-yZU  
chartered accountant 會計師   N]u2ql&  
chattles 動產   G *@@K  
check 支票   (H1lqlVWV#  
che stub 支票存根   F"=Hp4-C  
closed account 己結清賬戶  
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closing 結算   pUhc3L  
closing entries 結賬紀錄   97S? ;T  
closing stock 期末存貨   uP Rl[tS0  
closing the book 結賬   ngLJ@TP-  
columnar journal 多欄日記賬   ;Z4o{(/zU  
combination 聯合   QPV@'.2m  
commission 佣金   `oVB!eapl  
commodity 商品   3&9zGy{V+  
common stock 普通股   ]9@X?q  
company 公司   avy=0Jmj  
compensation 賠償   $`v+4]  
compound interest 複利   z^3Q.4Qc6^  
consignee 承銷人   _25d%Ne0  
consignment 寄銷   Wxs>osq  
consignor 寄銷人   .HCaXFW  
consolidated balance sheet 合併資產負債表   6}STp_ x  
consolidated profit and loss account 合併損益表   8sWr\&!  
consolidation 合併   A!4VjE>  
construction cost 營建成本   <N-=fad]  
construction revenue 營建收入   `I{tZ$iD  
contract 合同   /W0E(8:C)  
control account 統制賬戶   >|(%2Zl  
copyright 版權   zv@bI~3~  
corporation 公司   d
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cost 成本   EIPnm%{1  
cost accounting 成本會計   T g{UK  
cost of labour 勞工成本   #Z!#;%S  
cost of production 生產成本   )^ ";BVY  
cost of manufacture 製造成本   wn1, EhHt  
cost of sales 銷貨成本   5Edo%Hd6  
cost price 成本價格   Wz5=(<{S  
credit 貸方   *:[b'D!A  
credit note 收款通知單   Vq U|kv  
creditor 債權人   7dHIW!OA  
crossed check 橫線支票   D>Ua#<52q  
current account 往來活期賬戶   "4RQ`.SR  
current asset 流動資產   ]/[0O+B?  
current liability 流動負債   L&'l3|  
current profit and loss 本期損益   m\?\6Wk  
debit 借方   iU XM(]  
debt 債務   EU9[F b]  
debtor 債務人   *73AAA5LKa  
deed 契據   CdNih8uG  
deferred assets 遞延資產   c(CJ{>F%  
deferred liabilities 遞延負債   `$M et Q  
delivery 交貨   A9iQ{l  
delivery expense 送貨費   <
uC<GDO  
delivery order 出貨單   'xk1o,;  
demand draft 即期匯票   ",QPb3  
demand note 即期票據   4a?r` '  
demurrage charge 延期費   716hpj#*  
deposit 存款   %:%MUdl6  
deposit slip 存款單   Qi"'bWX@  
depreciation 折舊   CZ2iJy  
direct cost 直接成本   d9| T
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direct labour 直接人工   );!dg\U  
director 董事   4/f[`].#W  
discount 折扣   ?jFc@t*\:  
discount on purchase 進貨折扣   W%WC(/hor  
   6$DG.p