[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。   qW+=g]x\  
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acceptance 承兌   *c!;^Qyp&  
account 賬戶   sf<Q#ieTxY  
accountant 會計員   ttTI#Fr2  
accounting 會計   <e$5~Spc  
accounting system 會計制度   q.U*X5  
accounts payable 應付賬款   BJ_+z gf`  
accounts receivable 應收賬款   qAnA=/k`  
accumulated profits 累積利益   =I %g;YK  
adjusting entry ?#123;整記錄   QZ6[*_Z6  
adjustment ?#123;整   M ,Zm|3L  
administration expense 管理費用   U#OWUZ  
advances 預付   j\%?<2dj=  
advertising expense 廣告費   Ompi~  
agency 代理   O-y6!u$6&  
agent 代理人   ce 7Yr*ZB  
agreement 契約   |Gf1^8:C9  
allotments 分配數   EY,;e\7O,  
allowance 津貼   TW'E99wG  
amalgamation 合併   K
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amortization 攤銷   ^ =aml  
amortized cost 應攤成本   \9[NH/.Z{  
annuities 年金   j;$6F/g  
applied cost 已分配成本   4Z<]4:o  
applied expense 已分配費用   p} t{8j>  
applied manufacturing expense 己分配製造費用   C.b,]7i  
apportioned charge 攤派費用   a!TBk=P  
appreciation 漲價   H={O13  
article of association 公司章程   -lJx%9>  
assessment 課稅   *%P>x}6w3  
assets 資產   YlZYS'_  
attorney fee 律師費   ~.\73_M=A  
audit 審計   94Kuy@0:+  
auditor 審計員   !D.= 'V  
average 平均數   vB&F_"/X2  
average cost 平均成本   34/]m/2NZK  
bad debt 壞賬   (M+,wW[6  
balance 餘額   ~%cSckE  
balance sheet 資產負債表   UE}8Rkt  
bank account 銀行賬戶   $gj+v+%N  
bank balance 銀行結存   f}Ne8]U/Hc  
bank charge 銀行手續費   0A#9C09  
bank deposit 銀行存款   XhHel|!g:  
bank discount 銀行貼現   0~PXa(!^K  
bank draft 銀行匯票   CF4Oh-f  
bank loan 銀行借款   E|F!S(.:,M  
bank overdraft 銀行透支   > {'5>6u  
bankers acceptance 銀行承兌   /8P4%[\  
bankruptcy 破產   =UI,+P:  
bearer 持票人   97:t29N  
beneficiary 受益人   F]URf&U  
bequest 遺產   Q
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bill 票據   w /Bn2b D  
bill of exchange 匯票   ft~|  
bill of lading 提單   tu?Z@W/  
bills discounted 貼現票據   c5T~0'n  
bills payable 應付票據   zR3lX}g  
bills receivable 應收票據   4U LJtM3  
board of directors 董事會   Xud H
 
bonds 債券   $ g1wK}B3  
bonus 紅利   ;*<{*6;=?  
book value 賬面價值   pQ[o3p!&9  
bookkeeper 簿記員   rE bx%u7Q  
bookkeeping 簿記   rA1zyZlz  
branch office general ledger 支店往來賬戶   rC1qGzg\a  
broker 經紀人   ~I/>i&|M1  
brought down 接前   %+t  
brought forward 接上頁   BCa90  
budget 預算   .dg 4gr\D  
by-product 副產品   u@:=qd=\  
by-product sales 副產品銷售   c1)BGy
li  
capital 股本   *tbpFk4/  
capital income 資本收益   pR@GvweA  
capital outlay 資本支出   k vue@  
capital stock 股本   ,\m;DR1  
capital stock certificate 股票   f2R+5` $  
carried down 移後   8zWBXV  
carried forward 移下頁   *1I D`o  
cash 現金   s$DT.cvO  
cash account 現金賬戶   }K#&5E  
cash in bank 存銀行現金   0%qctZy  
cash on delivery 交貨收款   k Nf!j  
cash on hand 庫存現金   t`Y1.]@U  
cash payment 現金支付   :) Fp B"  
cash purchase 現購   DS[l
,x  
cash sale 現沽   yv8dfl  
cashier 出?#123;員   0?&aV_:;X  
cashiers check 本票   ]'1N_m]?  
certificate of deposit 存款單折   r=P$iG'&  
certificate of indebtedness 借據   RB$ 8^#  
certified check 保付支票   J4'!  
certified public accountant 會計師   =? I1V#.  
charges 費用   {%+3D,$)  
charge for remittances 匯水手續費   n/-p;#R  
charter 營業執照   go%X%Os]  
chartered accountant 會計師   F|n$0vQ*  
chattles 動產   eqUn8<<s  
check 支票   +hKPOFa'  
che stub 支票存根   L2/<+Zw  
closed account 己結清賬戶   ]Xkc0E1  
closing 結算   Ie`SWg*WL  
closing entries 結賬紀錄   HS5Ug'\446  
closing stock 期末存貨   1 [~|  
closing the book 結賬   Cn./Naq  
columnar journal 多欄日記賬   9>$%F;JP44  
combination 聯合   ^B"_b?b  
commission 佣金   %.atWX`b  
commodity 商品   ~i_R%z:y  
common stock 普通股   BGh8\2  
company 公司   U}vtVvx  
compensation 賠償   1rm$@ L  
compound interest 複利   dv4r\ R^  
consignee 承銷人   FDG
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consignment 寄銷   `v/tf|v6  
consignor 寄銷人   Lw2Y P[CR  
consolidated balance sheet 合併資產負債表   5-Qv
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consolidated profit and loss account 合併損益表   :+Je989\[C  
consolidation 合併   3Ns:O2|  
construction cost 營建成本   |#khw H  
construction revenue 營建收入   0,D9\ Ebd  
contract 合同   s)&R W#:X  
control account 統制賬戶   $m%/veD k  
copyright 版權   !E>3N:   
corporation 公司   CPCB!8-5  
cost 成本   VT~ ^:-]  
cost accounting 成本會計   cF<DUr)Ve  
cost of labour 勞工成本   }y=n#%|i.  
cost of production 生產成本   1.OXkgh  
cost of manufacture 製造成本   TX5/{cHd  
cost of sales 銷貨成本   ?Kz` O>"6  
cost price 成本價格   Pc:'>,3!V3  
credit 貸方   apWrcaj  
credit note 收款通知單   Z YO/'YW  
creditor 債權人   E=U^T/  
crossed check 橫線支票   H-y-7PW*~  
current account 往來活期賬戶   vH\nL>r
 
current asset 流動資產   $HnD|
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current liability 流動負債   +wgUs*(W  
current profit and loss 本期損益   21J82M  
debit 借方   ).#D:eO[~  
debt 債務   cngPc]?N  
debtor 債務人   7^}Z %c  
deed 契據   $ G([#N<  
deferred assets 遞延資產   :QY9pT  
deferred liabilities 遞延負債   [8g\pPQ  
delivery 交貨   t$ ~:C  
delivery expense 送貨費   K1:)J.ca_  
delivery order 出貨單   9 u89P  
demand draft 即期匯票   HDG"a&$   
demand note 即期票據   G!lykk]  
demurrage charge 延期費   
46JP1  
deposit 存款   *>H'@gS  
deposit slip 存款單   UVRV7^eTe  
depreciation 折舊   !Dn1pjxc  
direct cost 直接成本   d~s-;T  
direct labour 直接人工   ~x#-#nuh"  
director 董事   k 5<0M'  
discount 折扣   E*]L]vR  
discount on purchase 進貨折扣   X7!A(q+h  
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