[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。   ;|_aACina  
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acceptance 承兌   l_bvw o  
account 賬戶   b|mWEB.p  
accountant 會計員   n,D~ whZx  
accounting 會計   faQ}J%a  
accounting system 會計制度   wG;#L7%  
accounts payable 應付賬款   S9/oBxGN  
accounts receivable 應收賬款   N~7xj?  
accumulated profits 累積利益   zUX%$N+w}>  
adjusting entry ?#123;整記錄    1@Abs  
adjustment ?#123;整   +>3XJlZV  
administration expense 管理費用   &)` xlIw}  
advances 預付   #'5|$ug[  
advertising expense 廣告費   &:1PF.)N  
agency 代理   ?+#|h;M8  
agent 代理人   >iD&n4TK  
agreement 契約   7<{g +Q~7*  
allotments 分配數   X"_,#3Ko!  
allowance 津貼   <vxj*M;  
amalgamation 合併   NIZN}DnP  
amortization 攤銷   "f^s*I  
amortized cost 應攤成本   Q72}V9I9  
annuities 年金   o5=1  
applied cost 已分配成本   E"d\N-I  
applied expense 已分配費用   B#RBR<MFC  
applied manufacturing expense 己分配製造費用   )I7~<$w  
apportioned charge 攤派費用   0>@D{_}s  
appreciation 漲價   Ln6\Iis  
article of association 公司章程   6*yt^[W  
assessment 課稅   #[ZF'9x  
assets 資產   1k-YeQNe  
attorney fee 律師費   DmDsn  
audit 審計   hP1}Do  
auditor 審計員   j{k]8sI,H]  
average 平均數   nnr g^F  
average cost 平均成本   cp D=9k!*K  
bad debt 壞賬   D7q%rO|F'  
balance 餘額   qKoD*cl)Za  
balance sheet 資產負債表   Vl=!^T}l+  
bank account 銀行賬戶   q\+khy,k  
bank balance 銀行結存   hcWYz  
bank charge 銀行手續費   R9 =K/  
bank deposit 銀行存款  
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bank discount 銀行貼現   G@s]HJ:  
bank draft 銀行匯票   fTQ_miAlP  
bank loan 銀行借款   .Up\ 0|b  
bank overdraft 銀行透支   2.''Nt6|  
bankers acceptance 銀行承兌   Bw5zh1ALC;  
bankruptcy 破產   ODS8bD0!i  
bearer 持票人   l!r2[T]I@7  
beneficiary 受益人   h#_KO-#.[  
bequest 遺產   <{$0mUn;s|  
bill 票據   tJ:]ne  
bill of exchange 匯票   /u hA\m(  
bill of lading 提單   p)_v.D3i  
bills discounted 貼現票據   Fh2$,$ 2  
bills payable 應付票據   :|j,x7&/{  
bills receivable 應收票據   yb 7  
board of directors 董事會   ,'=Tf=wq  
bonds 債券   Fk&W*<}/;  
bonus 紅利   LjZvWts?  
book value 賬面價值   "9mVBa|Q  
bookkeeper 簿記員   Gyo[C98  
bookkeeping 簿記   Af*e:}}  
branch office general ledger 支店往來賬戶   \}CQo0v  
broker 經紀人   2|="!c8K  
brought down 接前   +{b!,D3sa*  
brought forward 接上頁   sZ~q|}D-  
budget 預算   jC<1bf$K  
by-product 副產品   l,z# :k  
by-product sales 副產品銷售   UNx|+  
capital 股本   Xr?(w(3  
capital income 資本收益   Cs2hi,s  
capital outlay 資本支出   (_: k s  
capital stock 股本   z"cF\F  
capital stock certificate 股票   4 h}03 oG  
carried down 移後   px|y_.DB2x  
carried forward 移下頁   aQ@9(j> F  
cash 現金   *,C[yg1P  
cash account 現金賬戶   FG-v71!h#  
cash in bank 存銀行現金   q?R)9E$h  
cash on delivery 交貨收款   $f++n5I  
cash on hand 庫存現金   +ZuT\P&kR5  
cash payment 現金支付   \0}!qG![AA  
cash purchase 現購   rE:"8d}z  
cash sale 現沽   d!BQ%a  
cashier 出?#123;員   96L-bBtyY  
cashiers check 本票   g43j
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certificate of deposit 存款單折   2Fi~GY_  
certificate of indebtedness 借據   {2|[7oNT6  
certified check 保付支票   G9`;Z^<L  
certified public accountant 會計師   ->BGeP_=|  
charges 費用   HC%tJ:G  
charge for remittances 匯水手續費   ;m/h?Y~  
charter 營業執照   0F"W~OQ6  
chartered accountant 會計師   s^atBqw,  
chattles 動產   'Vgd Qp$L$  
check 支票   Vrwy+o>:X  
che stub 支票存根   Iq76JJuCb  
closed account 己結清賬戶   Qqp_(5S|>  
closing 結算   Se0!-NUK0  
closing entries 結賬紀錄   79DzrLu  
closing stock 期末存貨   DC&3=Nd  
closing the book 結賬   U9?fUS  
columnar journal 多欄日記賬   O9+Dd%_KS#  
combination 聯合   bOEO2v'cQ  
commission 佣金   0_!')+  
commodity 商品   qh|t}#DrR  
common stock 普通股   #hp7@ Tu  
company 公司   3YKJN4  
compensation 賠償   kIC$ai6.  
compound interest 複利   F&tU^(7<  
consignee 承銷人   \&{a/e2:S  
consignment 寄銷   pKxsK^O5[  
consignor 寄銷人   y4@zi"G  
consolidated balance sheet 合併資產負債表   Y/%(4q*'  
consolidated profit and loss account 合併損益表   4 AIo,{(  
consolidation 合併   E{Kc$,y  
construction cost 營建成本   #8Bs15aV  
construction revenue 營建收入   ce3
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contract 合同   _Q9Mn-&qQ  
control account 統制賬戶   {V8yJ{.G  
copyright 版權   {7'Evfn)  
corporation 公司   mJ_5Vt=  
cost 成本   ?S*Cvr+=4  
cost accounting 成本會計   0XcH  
cost of labour 勞工成本   Rm&^[mv  
cost of production 生產成本   }@)r\t4m  
cost of manufacture 製造成本   cuw 7P  
cost of sales 銷貨成本   b7^Db6qu  
cost price 成本價格   <Ny DrO"C3  
credit 貸方   ^"\3dfzKM  
credit note 收款通知單   |)Q#U$ m  
creditor 債權人   ;+Dq3NE  
crossed check 橫線支票   N$!aP/b  
current account 往來活期賬戶   Bf21u9  
current asset 流動資產   65HP9`5Tm  
current liability 流動負債   Q.U wtH  
current profit and loss 本期損益   f:\)oIW9Kk  
debit 借方   q&DM*!Jq  
debt 債務   8[k:FGp>  
debtor 債務人   }&*wJ]j`L  
deed 契據   Lhts4D/V7  
deferred assets 遞延資產   8gHOs#\  
deferred liabilities 遞延負債   ,+d\@:  
delivery 交貨   iBM;$0Y  
delivery expense 送貨費   =O1py_m  
delivery order 出貨單   8opd0'SNaB  
demand draft 即期匯票   >=6 j:  
demand note 即期票據   kS7`g A  
demurrage charge 延期費   xg^Z. q)d  
deposit 存款   9hTzi+'S  
deposit slip 存款單   ee}HQ.}Ja  
depreciation 折舊   qk{+Y  
direct cost 直接成本   .c5)`  
direct labour 直接人工   A6?!BB=]  
director 董事   %tE# %;Z  
discount 折扣   t@;r~Sb  
discount on purchase 進貨折扣   R<L<kChg  
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