[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。   &u=8r*  
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acceptance 承兌   m9woredS,  
account 賬戶   ^ j
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accountant 會計員   o(zTNk5d  
accounting 會計   3T?f5+@I  
accounting system 會計制度   j3{HkcjJG  
accounts payable 應付賬款   "ee'2O  
accounts receivable 應收賬款   F;-90w  
accumulated profits 累積利益   0d";Hh:  
adjusting entry ?#123;整記錄   *<xrp*O  
adjustment ?#123;整   R5gado  
administration expense 管理費用   6e<^oH  
advances 預付   \q,s?`+B  
advertising expense 廣告費   ]Z/R!y?l"G  
agency 代理   UUH;L  
agent 代理人   [g`,AmR\!  
agreement 契約   jWSb5#Pw  
allotments 分配數   +YuzpuxjJ  
allowance 津貼   M!# AfIyB  
amalgamation 合併   $o"g73`3  
amortization 攤銷   q1w|'V  
amortized cost 應攤成本   <ZVZ$ZW~D  
annuities 年金   GkciA{  
applied cost 已分配成本   eG4>d^`c  
applied expense 已分配費用    VGB-h'  
applied manufacturing expense 己分配製造費用    $WR?  
apportioned charge 攤派費用   Z}+yI,  
appreciation 漲價   V~[:*WOX  
article of association 公司章程   M/} a
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assessment 課稅   |(RZ/d<X\a  
assets 資產   ULIFSd Y  
attorney fee 律師費   k2.G%]j  
audit 審計   wFb@1ae\  
auditor 審計員   G5;V.#"Z[  
average 平均數   Z7KXWu+6`m  
average cost 平均成本   ED/FlL{  
bad debt 壞賬   v8~YR'T0`V  
balance 餘額   :!']p2B  
balance sheet 資產負債表   / gu3@@h  
bank account 銀行賬戶   {_(+>v"eJ  
bank balance 銀行結存   Hd374U<8]T  
bank charge 銀行手續費   rREzM)GA  
bank deposit 銀行存款   $kl$D"*0  
bank discount 銀行貼現   [
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bank draft 銀行匯票   !k-` eJ|  
bank loan 銀行借款   EHhd;,;O  
bank overdraft 銀行透支   N+J>7_k   
bankers acceptance 銀行承兌   fhr-Y'  
bankruptcy 破產   YZ**;"<G  
bearer 持票人   ~#Aa Ldq  
beneficiary 受益人   ]F+K|X9-  
bequest 遺產   iadk H]w  
bill 票據   Pin/qp&Fa8  
bill of exchange 匯票   ^j=bObaX  
bill of lading 提單   a_{6Qdl  
bills discounted 貼現票據   :,^>d3k  
bills payable 應付票據   |Euus5[  
bills receivable 應收票據   CV3DMA  
board of directors 董事會   ="3,}qR  
bonds 債券   :Eo8v$W\RB  
bonus 紅利   8gI\zgS  
book value 賬面價值   L/fRF"V  
bookkeeper 簿記員   0D~=SekQ9  
bookkeeping 簿記   "Yby  
branch office general ledger 支店往來賬戶   8(Fu  
broker 經紀人   H`el#tt_  
brought down 接前   )*D'csGc  
brought forward 接上頁   ] D6|o5  
budget 預算   ; RHNRVP  
by-product 副產品   Up|f=@=  
by-product sales 副產品銷售   +$,d
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capital 股本   U0IE1_R  
capital income 資本收益   " '[hr$h3  
capital outlay 資本支出   _Ex|f5+  
capital stock 股本   M BVOfEMj  
capital stock certificate 股票   ?(D}5`Nfu  
carried down 移後   u5F}(+4r  
carried forward 移下頁   mgcN(n1  
cash 現金   q% EC  
cash account 現金賬戶   ?bI?GvSh  
cash in bank 存銀行現金   Q.ukY@L.'  
cash on delivery 交貨收款   L;yEz[#xaT  
cash on hand 庫存現金   Xm@aYNV  
cash payment 現金支付   EY$?^iS  
cash purchase 現購   61|B]ei/  
cash sale 現沽   LS6ry,D"7  
cashier 出?#123;員   ET+'Pj3  
cashiers check 本票   Noz&noq  
certificate of deposit 存款單折   L[]BzsIv  
certificate of indebtedness 借據   K(3&27sGN  
certified check 保付支票   HsH<m j  
certified public accountant 會計師   R@n5AN(  
charges 費用   WK4@:k m6)  
charge for remittances 匯水手續費   8K^f:)Qw  
charter 營業執照   Ay%:@j(E  
chartered accountant 會計師   ]/44Ygz/  
chattles 動產   zt?H~0$LB  
check 支票   ?0z)EPQ|  
che stub 支票存根   1R^4C8*B  
closed account 己結清賬戶   c/'M#h )"  
closing 結算   [+Un ^gD  
closing entries 結賬紀錄   }p*?1N  
closing stock 期末存貨   =YHt9fb$c  
closing the book 結賬   Spo+@G  
columnar journal 多欄日記賬   G"> 0]LQ  
combination 聯合   gn.Ol/6D  
commission 佣金   MD4\QNUa)*  
commodity 商品   m^A]+G#/  
common stock 普通股   ,LZ(^u  
company 公司   r<|nwFJ  
compensation 賠償   -[$&s FD  
compound interest 複利   ?4sJw:  
consignee 承銷人   BKZ v9  
consignment 寄銷   v.b5iv5  
consignor 寄銷人   Mz\yP
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consolidated balance sheet 合併資產負債表   27iy4(4  
consolidated profit and loss account 合併損益表   fYn{QS?  
consolidation 合併   WgPgG0VJE  
construction cost 營建成本   ~S;!T  
construction revenue 營建收入   4>_d3_1sn  
contract 合同   PkJcd->  
control account 統制賬戶   $?$9y^\  
copyright 版權   oLP]N$'#  
corporation 公司   {MxnIg7'  
cost 成本   i@6wO?Tv  
cost accounting 成本會計   9A+M|;O  
cost of labour 勞工成本   +c r  
cost of production 生產成本   6w!e?B2/%  
cost of manufacture 製造成本   !sG"n&uZq  
cost of sales 銷貨成本   6RP+4c  
cost price 成本價格   R9vY:oN%  
credit 貸方   oZ-FF'  
credit note 收款通知單   P&\X`ZUA  
creditor 債權人   u<kD}  
crossed check 橫線支票   <soj&f+  
current account 往來活期賬戶   1LyT7h  
current asset 流動資產   :d({dF_k;p  
current liability 流動負債   .+vd6Uc5a  
current profit and loss 本期損益   m>YWxa  
debit 借方   N5KEa]k1nw  
debt 債務   eJ:Yj ~X`<  
debtor 債務人   n.Vtc-yZU  
deed 契據   N]u2ql&  
deferred assets 遞延資產   T`Ro)ORC #  
deferred liabilities 遞延負債   `Hd9\;NJ  
delivery 交貨   7V'Le2T'  
delivery expense 送貨費   o\60n  
delivery order 出貨單   }!=U ^A)  
demand draft 即期匯票   3cHtf  
demand note 即期票據   @?d?e+B  
demurrage charge 延期費   0d`5Gy_D%  
deposit 存款   ;Z4o{(/zU  
deposit slip 存款單   QPV@'.2m  
depreciation 折舊   s ^3[W0hL  
direct cost 直接成本  
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direct labour 直接人工   `VXZ khm  
director 董事   /Zx8nx'{V  
discount 折扣    mmcdtVe  
discount on purchase 進貨折扣   _25d%Ne0  
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