[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。   1"N/ZKF-x  
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acceptance 承兌   oKZ[0(4<  
account 賬戶   :a#|  
accountant 會計員   < ;.}WQC  
accounting 會計   ^!XU+e+:0  
accounting system 會計制度   MX%|hIOpr  
accounts payable 應付賬款   9iiU,}M`j  
accounts receivable 應收賬款   s2kGU^]y  
accumulated profits 累積利益   )2   
adjusting entry ?#123;整記錄   8kKRx  
adjustment ?#123;整   })Ix.!p  
administration expense 管理費用   1ZGQhjcx  
advances 預付   bUpmU/RW  
advertising expense 廣告費   EVby 9!  
agency 代理   gt(X!iN]  
agent 代理人   w0F:%:
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agreement 契約   KR+aY.  
allotments 分配數   loAfFK>g  
allowance 津貼   woC FN1W  
amalgamation 合併   U/v"?pg[  
amortization 攤銷   Z &ua,:5  
amortized cost 應攤成本   t\E-6u  
annuities 年金   T/X?ZK(T  
applied cost 已分配成本   !]UU;8h~  
applied expense 已分配費用   h[M6 .  
applied manufacturing expense 己分配製造費用   .F=<r-0  
apportioned charge 攤派費用   {g23[$X]N  
appreciation 漲價   ;RTrRh0v  
article of association 公司章程   !rN#PF>  
assessment 課稅   `:B  
assets 資產   v{\n^|=])  
attorney fee 律師費   bRY4yT  
audit 審計   C_g"omw40  
auditor 審計員   UGezo3}  
average 平均數   96([V|5K  
average cost 平均成本   9, sCJ5bb"  
bad debt 壞賬   x1BDvTqW  
balance 餘額   )SlUQ7f>  
balance sheet 資產負債表   v\r7.l:hf  
bank account 銀行賬戶   %^)JaEUC  
bank balance 銀行結存   @pEO@bbg>  
bank charge 銀行手續費   : Oz7R:  
bank deposit 銀行存款   A(_^_p.|  
bank discount 銀行貼現   VAG+y/q  
bank draft 銀行匯票   HnYFE@Nl:U  
bank loan 銀行借款   n+A'XBHk  
bank overdraft 銀行透支   !EyGJa[i  
bankers acceptance 銀行承兌   d"e%tsj  
bankruptcy 破產   $=S'#^Z  
bearer 持票人   wb}N-8x  
beneficiary 受益人   u"
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bequest 遺產   Z1MJ!{@6  
bill 票據   V+@%(x@D_  
bill of exchange 匯票   WEY97_@  
bill of lading 提單   ]R3pBC"Jv  
bills discounted 貼現票據   Z ^9{Qq  
bills payable 應付票據   AD4L`0D  
bills receivable 應收票據   ~_^o?NE,  
board of directors 董事會   G\aLg  
bonds 債券   ofJ]`]~VG  
bonus 紅利   @{$Cv"6769  
book value 賬面價值   e8ig[:B>+  
bookkeeper 簿記員   q4#f *]  
bookkeeping 簿記   `__?7"p )\  
branch office general ledger 支店往來賬戶   TG%hy"k  
broker 經紀人   U!-+v:SF  
brought down 接前   c#4L*$ViF  
brought forward 接上頁   O%Gsk'mo  
budget 預算   o-e,  
by-product 副產品   TF iM[  
by-product sales 副產品銷售   Ns(L1'9=  
capital 股本   N@du.d:  
capital income 資本收益   p9] 7g%  
capital outlay 資本支出   ^xkppN2  
capital stock 股本   lVp~oZC6[  
capital stock certificate 股票   '|A5a+[  
carried down 移後   pGcx jm  
carried forward 移下頁   aSj1P/A  
cash 現金    W$VCST  
cash account 現金賬戶   yU8Y{o;:  
cash in bank 存銀行現金   j7HlvoZV  
cash on delivery 交貨收款   +` Y ?-  
cash on hand 庫存現金   oJ;O>J@c  
cash payment 現金支付   kI[O{<kQ  
cash purchase 現購   P@S;>t{TD  
cash sale 現沽   SAo
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cashier 出?#123;員   Wj{Rp{}3  
cashiers check 本票   j?KB8oY`TP  
certificate of deposit 存款單折   i11GW  
certificate of indebtedness 借據   vaCdfO &  
certified check 保付支票   6Cv2>'{S  
certified public accountant 會計師   JLV}Fw  
charges 費用   s2v#evI`+  
charge for remittances 匯水手續費   "drh+oo.  
charter 營業執照   kpreTeA]  
chartered accountant 會計師   n#L2cv~Aj"  
chattles 動產   ;F]|HD9  
check 支票   (>5VS  
che stub 支票存根   %LZM5Z^  
closed account 己結清賬戶   E `j5y(44  
closing 結算   lXk-86[M  
closing entries 結賬紀錄   SoGLsO+R  
closing stock 期末存貨   HF=C8ZtlL  
closing the book 結賬   ~Z/`W`  
columnar journal 多欄日記賬   l:Xf(TLa  
combination 聯合   G~hILW^  
commission 佣金   ]\mb6Hc  
commodity 商品   8cPf0p:  
common stock 普通股   c:_i)":  
company 公司   64?$TT  
compensation 賠償   f(MHU   
compound interest 複利   eHyuO)(xH1  
consignee 承銷人   ]4Yb$e`  
consignment 寄銷   l \n:"*To  
consignor 寄銷人   E9*?G4P{l  
consolidated balance sheet 合併資產負債表   #V,~d&_k  
consolidated profit and loss account 合併損益表   nu%Nt"~[%  
consolidation 合併   wQuaB6E  
construction cost 營建成本   # _L&  
construction revenue 營建收入   h)RM9813<  
contract 合同   E=~WQ13Q  
control account 統制賬戶   WHavz0knf[  
copyright 版權   ./*, Thc  
corporation 公司   ;Kb[UZ1  
cost 成本   k<";t  
cost accounting 成本會計   2u H\8A+'f  
cost of labour 勞工成本   3rdxXmx  
cost of production 生產成本   `ip69 IF2*  
cost of manufacture 製造成本   HPCA$LD  
cost of sales 銷貨成本   f#Oz("d  
cost price 成本價格   x] +KO)I  
credit 貸方   $"n)C  
credit note 收款通知單   iKH T  
creditor 債權人   cYn}we}7  
crossed check 橫線支票   G:ngio]G0  
current account 往來活期賬戶   ea}KxLC`,  
current asset 流動資產   aYCzb7  
current liability 流動負債   'R5l =Wf  
current profit and loss 本期損益   MW@b;=(  
debit 借方   I[IQFka}  
debt 債務   R*G>)YH  
debtor 債務人   g)6 k?Y  
deed 契據   |Qm%G\oB?  
deferred assets 遞延資產   X1qj l_A  
deferred liabilities 遞延負債   D)cwttH  
delivery 交貨   v") W@haU  
delivery expense 送貨費   VOOThdR  
delivery order 出貨單   zvC,([  
demand draft 即期匯票   +NMSvu_?  
demand note 即期票據   |i}g
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demurrage charge 延期費   8_$2aqr  
deposit 存款   JN-8\L  
deposit slip 存款單   <Py/uF|  
depreciation 折舊   (uz!:dkvx  
direct cost 直接成本   1vudT&  
direct labour 直接人工   Q</HFpE  
director 董事   G"sc;nT  
discount 折扣   ]J]p:Y>NL  
discount on purchase 進貨折扣   +N&(lj  
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