[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。   Z-? Iip{  
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acceptance 承兌   H3p4,Y}'#  
account 賬戶   6T{o3wc;  
accountant 會計員   u7WTSL%  
accounting 會計   Q70**qm  
accounting system 會計制度   Lyf? V(S  
accounts payable 應付賬款   $>S}acuC  
accounts receivable 應收賬款   V'HlAQr  
accumulated profits 累積利益   0I(
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adjusting entry ?#123;整記錄   [T}%q"<  
adjustment ?#123;整   ;qT!fuN;  
administration expense 管理費用   jza}-=&+e  
advances 預付   Pv{,aV\I}  
advertising expense 廣告費   ]AFM Y<mB  
agency 代理   s60:0>  
agent 代理人   6]@|7|N>X  
agreement 契約   :oon}_MdRd  
allotments 分配數   }C`}wS3i  
allowance 津貼   v2Qc}o  
amalgamation 合併   <6}f2^  
amortization 攤銷   HdY3DdC%q  
amortized cost 應攤成本   yVmtsQ-}a  
annuities 年金   Mu_mm/U_  
applied cost 已分配成本   PtPGi^
 
applied expense 已分配費用   V(''p{  
applied manufacturing expense 己分配製造費用   Ads<-.R  
apportioned charge 攤派費用   :N+#4rtgUY  
appreciation 漲價   +}`O^#<qLX  
article of association 公司章程   ^?K?\  
assessment 課稅  
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assets 資產   _ RT"1"r  
attorney fee 律師費   !F7EAQn{(  
audit 審計   Q[ 9rA  
auditor 審計員   V\rIN}7  
average 平均數   +>i
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average cost 平均成本   }]39 iK`w  
bad debt 壞賬   Vlp*'2VO  
balance 餘額   o$HJg  
balance sheet 資產負債表   z2s|.M]&-D  
bank account 銀行賬戶   Ch \ed|u  
bank balance 銀行結存   )/+eLRN5G  
bank charge 銀行手續費   {>UMw>T[  
bank deposit 銀行存款   Jc"$p\ $-  
bank discount 銀行貼現   E-tNB{r@  
bank draft 銀行匯票   :,}:c%-^"  
bank loan 銀行借款   yqVaA 'w5  
bank overdraft 銀行透支   GmmT'3Q  
bankers acceptance 銀行承兌   ku[=QsMv  
bankruptcy 破產   k^dCX+  
bearer 持票人   d_WnK{  
beneficiary 受益人   KWigMh\r  
bequest 遺產   ~Q$c!=
  
bill 票據   |b
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bill of exchange 匯票   1<qVN'[  
bill of lading 提單   Cs1%g  
bills discounted 貼現票據   RZ
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bills payable 應付票據  
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bills receivable 應收票據   s:jL/%+COZ  
board of directors 董事會   o+)LcoPu  
bonds 債券   I3zitI;  
bonus 紅利   Z oNNM4M+  
book value 賬面價值   !irX[,e  
bookkeeper 簿記員   jKCqH$  
bookkeeping 簿記   Eip~~2  
branch office general ledger 支店往來賬戶  
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broker 經紀人   <rwOI.W l$  
brought down 接前   H:{(CY?t  
brought forward 接上頁   :DX/r  
budget 預算   A]SB c2  
by-product 副產品   qLW-3W;WUH  
by-product sales 副產品銷售   y/sWy1P7  
capital 股本   |Qt`p @W  
capital income 資本收益   ^qzT5W\@  
capital outlay 資本支出   P
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capital stock 股本   )oxP.K8q)U  
capital stock certificate 股票   _9O }d   
carried down 移後   W}e[.iX;  
carried forward 移下頁   qYu!:xa8  
cash 現金   "w|k\1D  
cash account 現金賬戶   @qhg[= @  
cash in bank 存銀行現金   H;7H6fyZ  
cash on delivery 交貨收款  
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cash on hand 庫存現金   *}iT6OJ  
cash payment 現金支付    RoM*Qjw  
cash purchase 現購   jf)JPa_  
cash sale 現沽   u,SX`6%  
cashier 出?#123;員   U5ud?z()OA  
cashiers check 本票   pii Q  
certificate of deposit 存款單折   1d@^,7MF-  
certificate of indebtedness 借據   vV N[bD<  
certified check 保付支票   %"KWjwp  
certified public accountant 會計師   -WW!V(~p  
charges 費用   gmAKW4(  
charge for remittances 匯水手續費   DwrCysIK  
charter 營業執照   sImxa`kb  
chartered accountant 會計師   |xgCV@  
chattles 動產   ?L#SnnE  
check 支票   zQ|x>3  
che stub 支票存根   VX>t!JP p  
closed account 己結清賬戶   eP'kY(g8   
closing 結算   B
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closing entries 結賬紀錄   0!'M#'m  
closing stock 期末存貨   K~ /V  
closing the book 結賬   vLT12v:)`  
columnar journal 多欄日記賬   "vRqtEBO@  
combination 聯合   Pymh^i  
commission 佣金   -K'84 bZ  
commodity 商品   w>q_8V_K  
common stock 普通股   -I-&<+7v  
company 公司   /G{3p&9  
compensation 賠償   [Z Gj7  
compound interest 複利   zt?wn*_  
consignee 承銷人   m}'@S+k^  
consignment 寄銷    iIEIGQx  
consignor 寄銷人   Vq7 kA "  
consolidated balance sheet 合併資產負債表   ? A#z~;X@  
consolidated profit and loss account 合併損益表   +#db_k  
consolidation 合併   r~Ubgd ]U  
construction cost 營建成本   _ktSTzH0  
construction revenue 營建收入   _C8LK.M#j  
contract 合同   S"A
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control account 統制賬戶   *U^I`j[u  
copyright 版權   [[DFEvOEh  
corporation 公司   [3NV #  
cost 成本   ;Wh[q*A  
cost accounting 成本會計   :8L61
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cost of labour 勞工成本   +~k,4  
cost of production 生產成本   GQ)cUrXQz  
cost of manufacture 製造成本   E|uXi)!.x  
cost of sales 銷貨成本   b`Ek;nYek  
cost price 成本價格   Oc+L^}elJ  
credit 貸方   8=Y|B5  
credit note 收款通知單   J& SuUh<  
creditor 債權人   l YA+k 5  
crossed check 橫線支票   <gzMDX[^M  
current account 往來活期賬戶   &ziB#(&:H  
current asset 流動資產   h?tV>x/Fu  
current liability 流動負債   B=/=U7T  
current profit and loss 本期損益   61wG:  
debit 借方   iw;Alav"x  
debt 債務  
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debtor 債務人   +hhbp'%  
deed 契據   cW/~4.v$  
deferred assets 遞延資產   'u%;6'y  
deferred liabilities 遞延負債   a#GqJ?nY  
delivery 交貨   4qR Q,g{$T  
delivery expense 送貨費  
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delivery order 出貨單   yXl.Gq>]{  
demand draft 即期匯票   .z7f_KX^  
demand note 即期票據   }4`YdN  
demurrage charge 延期費   H$iMP.AK  
deposit 存款   u}0t`w:   
deposit slip 存款單   Ds5&5&af  
depreciation 折舊   ,qh   
direct cost 直接成本   }(O kl1  
direct labour 直接人工   93b5S>&r  
director 董事   Z{)|w=  
discount 折扣   fb=vO U  
discount on purchase 進貨折扣   S?WUSx*N  
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