[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。   /=+Bc=<lZ  
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acceptance 承兌   R7NE=X4  
account 賬戶   %O02xr=  
accountant 會計員   hNUka
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accounting 會計   d45mKla(V  
accounting system 會計制度   5169E*  
accounts payable 應付賬款   b6ui&Y8z  
accounts receivable 應收賬款   g?>V4WF  
accumulated profits 累積利益   5o2vj8::  
adjusting entry ?#123;整記錄   K
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adjustment ?#123;整   ^/:G`'  
administration expense 管理費用   2/f!{lz](  
advances 預付   vf/|b6'y  
advertising expense 廣告費   =BVBCh  
agency 代理   XFJz\'{  
agent 代理人   uK5 C-  
agreement 契約   |L%d^m  
allotments 分配數   mj|TWDcj+  
allowance 津貼   &A)u!l Ue  
amalgamation 合併   bTJ l  
amortization 攤銷   V4tObZP3Ff  
amortized cost 應攤成本   &!0%"4  
annuities 年金   *sYvV,  
applied cost 已分配成本   U#' 
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applied expense 已分配費用   P>[,,w  
applied manufacturing expense 己分配製造費用   &p83X  
apportioned charge 攤派費用   [;,Xp/  
appreciation 漲價   Rw]lW;EN<  
article of association 公司章程   "D[/o 8Hk  
assessment 課稅   `71(wf1q[f  
assets 資產   L)-1( e<x  
attorney fee 律師費   s%Irh;Bs  
audit 審計   Uk<2X
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auditor 審計員   m=Fk  
average 平均數   j=y{ey7Fd  
average cost 平均成本   #J|DW C!#d  
bad debt 壞賬   gf^XqTLs  
balance 餘額   <)9dTOdd  
balance sheet 資產負債表   qg9VK'
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bank account 銀行賬戶   `R@b`3*%v  
bank balance 銀行結存   D!5{CQl  
bank charge 銀行手續費   4>}qdR1L4  
bank deposit 銀行存款   3R)_'!R[B  
bank discount 銀行貼現   fUa[3)I  
bank draft 銀行匯票   &8M^E/#.^;  
bank loan 銀行借款   MGfIA
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bank overdraft 銀行透支   z!>ml3  
bankers acceptance 銀行承兌   ^Y?Y5`!Q  
bankruptcy 破產   29kR7[k  
bearer 持票人   G*'1[Bu  
beneficiary 受益人   1`v$R0`!  
bequest 遺產   AroYDR,3+  
bill 票據   SU>cJ*  
bill of exchange 匯票   PCZ%<>v  
bill of lading 提單   a1 .+L  
bills discounted 貼現票據   6 TSC7jO  
bills payable 應付票據   hB??~>i3  
bills receivable 應收票據   _t.Ub:  
board of directors 董事會   CA5q(
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bonds 債券   }KFM8CbS  
bonus 紅利   a`_w9r+v  
book value 賬面價值   r0j+ P%  
bookkeeper 簿記員   WR5W0!'Tf  
bookkeeping 簿記   zelM}/d  
branch office general ledger 支店往來賬戶   zot_
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broker 經紀人   !lk9U^wnd  
brought down 接前   D 9;s%  
brought forward 接上頁   I_ 3{i`g  
budget 預算   VK3e(7b  
by-product 副產品   k.Q4oyei  
by-product sales 副產品銷售   .j^=]3  
capital 股本   kJK:1;CM?.  
capital income 資本收益   qY$]^ gS  
capital outlay 資本支出   J*m~fZ^  
capital stock 股本   5~\GAjf  
capital stock certificate 股票   |jJ9dTD8/  
carried down 移後   R/@n+tbe  
carried forward 移下頁   Mv7=ZAm  
cash 現金   &7Lg)PG  
cash account 現金賬戶   4)+L(KyB2  
cash in bank 存銀行現金   /`VrV{\/!  
cash on delivery 交貨收款   h[}e5A]}  
cash on hand 庫存現金   .qD=u1{p9  
cash payment 現金支付   xF])NZy|  
cash purchase 現購   *4?%Y8;bF6  
cash sale 現沽   x}X hL  
cashier 出?#123;員   ^Kfm(E  
cashiers check 本票   f}uW(:f  
certificate of deposit 存款單折   KxUO=v<u  
certificate of indebtedness 借據   x{I, gu|+  
certified check 保付支票   :<i<\TH'  
certified public accountant 會計師   B f"L;L  
charges 費用  
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charge for remittances 匯水手續費   bm#/ KT_8  
charter 營業執照   RE.t<VasP  
chartered accountant 會計師   s]Qo'q
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chattles 動產   bPUldkB:  
check 支票   
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che stub 支票存根   :BpXi|n;  
closed account 己結清賬戶  
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closing 結算   ;$/]6@bqB  
closing entries 結賬紀錄   k5o{mWI b  
closing stock 期末存貨   $i"IOp  
closing the book 結賬   #v}pn2g%>  
columnar journal 多欄日記賬   NZ:KJ8ea"  
combination 聯合   ~Zo;LSI  
commission 佣金   CjZIBMGc  
commodity 商品   I/Q~rV t  
common stock 普通股   E4qQ  
company 公司   5"2pU{xmK  
compensation 賠償   9/$Cq  
compound interest 複利   U}^`R,C  
consignee 承銷人   bo40s9"-*W  
consignment 寄銷   !A'3Mw\Nm  
consignor 寄銷人   UB3hC`N\  
consolidated balance sheet 合併資產負債表   0q_?<v_1  
consolidated profit and loss account 合併損益表   4v;KtD;M  
consolidation 合併   Gc2:^FVlh  
construction cost 營建成本   B(,j*,f  
construction revenue 營建收入   @ *n oma  
contract 合同   |0xP'(  
control account 統制賬戶   KU 98"b5  
copyright 版權   Bz4;R9_%I  
corporation 公司   a|kEza,]  
cost 成本   }
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cost accounting 成本會計   lnv&fu`1P  
cost of labour 勞工成本   Ob@HzXH  
cost of production 生產成本   $n_ax\15  
cost of manufacture 製造成本   Uj twOv|pF  
cost of sales 銷貨成本   +r$M 9  
cost price 成本價格   3B?7h/f  
credit 貸方   *IIuGtS  
credit note 收款通知單   <Xb$YB-c  
creditor 債權人   ^\7GF
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crossed check 橫線支票   9a0|iy  
current account 往來活期賬戶   +XpQ9 Cd  
current asset 流動資產   \JBPZ~N3  
current liability 流動負債   V*H7m'za  
current profit and loss 本期損益   !;E{D  
debit 借方   Eu`K2_
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debt 債務   3h**y %^  
debtor 債務人    [1g   
deed 契據   '.IR|~Y  
deferred assets 遞延資產   Z=zD~ka  
deferred liabilities 遞延負債   ?9ScKN  
delivery 交貨   j71RlS73  
delivery expense 送貨費   :aWC6"ik-W  
delivery order 出貨單   w 3$9  
demand draft 即期匯票   A}G>JL  
demand note 即期票據   |G(I,EPag  
demurrage charge 延期費   F~wqt7*  
deposit 存款   Lv7$@|"H9  
deposit slip 存款單   8 B7~Nq'  
depreciation 折舊   ]+d>;
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direct cost 直接成本   BoP,MpF  
direct labour 直接人工   |SuN3B4e  
director 董事   |Pq z0n=v  
discount 折扣   m4,inA:o  
discount on purchase 進貨折扣   BjV;/<bt  
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