[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。   Ll, U>yo  
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acceptance 承兌   kAq#cLprG  
account 賬戶   >65\  
accountant 會計員    KBa0  
accounting 會計   f dJ<(i]7W  
accounting system 會計制度   YT6dI"48  
accounts payable 應付賬款   #fb&51  
accounts receivable 應收賬款   3Scc"9]  
accumulated profits 累積利益   Xr
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adjusting entry ?#123;整記錄   0+/ew8~$  
adjustment ?#123;整   k:URP`w[X=  
administration expense 管理費用   . f!dH  
advances 預付   ~-#Jcw$+n=  
advertising expense 廣告費   z fu)X!t^  
agency 代理   tGF3Hw^mS  
agent 代理人   9I(00t _  
agreement 契約   ~SS3gLv  
allotments 分配數   =yWdtBng  
allowance 津貼   !C ZFbz~:  
amalgamation 合併   <==6fc>s  
amortization 攤銷   8vQR' <,  
amortized cost 應攤成本   ?C']R(fQ\  
annuities 年金   d>V#?1$h  
applied cost 已分配成本   ?in)kL  
applied expense 已分配費用   4hzdc] a  
applied manufacturing expense 己分配製造費用   bnJ4Ed
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apportioned charge 攤派費用   nd&i9l  
appreciation 漲價   k"6&&  
article of association 公司章程    HlEHk'  
assessment 課稅   [Y.=bfV!  
assets 資產   Dt(x j}[tC  
attorney fee 律師費   D 9UM8Hxi  
audit 審計   i8S=uJ]n  
auditor 審計員   ]n3!%0]\  
average 平均數   tG~[E,/`  
average cost 平均成本   rU6A^p\,  
bad debt 壞賬   !+]Kx
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balance 餘額   r"|.`$:B  
balance sheet 資產負債表   d4p6.3  
bank account 銀行賬戶   T3I{D@+0  
bank balance 銀行結存   !j}L-1*{ l  
bank charge 銀行手續費   Ss_}@p ^  
bank deposit 銀行存款   @9R78Zra  
bank discount 銀行貼現   qae|?z  
bank draft 銀行匯票   P3nBxw"  
bank loan 銀行借款   i!gS]?*DH  
bank overdraft 銀行透支   RT${7=  
bankers acceptance 銀行承兌   3R- 5&!i  
bankruptcy 破產   ("{"8  
bearer 持票人   '.C#"nY>1  
beneficiary 受益人   J 5xMA-  
bequest 遺產   }F"98s W  
bill 票據   t7Mq>rFB  
bill of exchange 匯票   >P]gjYN  
bill of lading 提單   { h PB%  
bills discounted 貼現票據   Pm, .[5uc  
bills payable 應付票據   _07$TC1  
bills receivable 應收票據   =-,'LOE  
board of directors 董事會   Ubgn^+AI  
bonds 債券   D$@2H>.-  
bonus 紅利   M8/:PmR<  
book value 賬面價值   @C^wV  
bookkeeper 簿記員   Cc;8+Z=a?G  
bookkeeping 簿記   mxpj <^n}  
branch office general ledger 支店往來賬戶   K$w;|UJc  
broker 經紀人   XMdCQ=  
brought down 接前   @DF7j|]tV  
brought forward 接上頁   >|yP`m   
budget 預算   a=`] L`|N  
by-product 副產品   kW1w;}n$  
by-product sales 副產品銷售   crN*eFeW  
capital 股本   x,zYNNx5g  
capital income 資本收益   "eqzn KT%u  
capital outlay 資本支出   Gp+\}<^Z  
capital stock 股本   :Zx|=  
capital stock certificate 股票   J_;*@mW  
carried down 移後   w`=O '0d  
carried forward 移下頁   &AWrM{e  
cash 現金   -e_op'`  
cash account 現金賬戶   W6_rSVm  
cash in bank 存銀行現金   . FC+  
cash on delivery 交貨收款   >\w]i*%  
cash on hand 庫存現金   3 ^K#\*P  
cash payment 現金支付   \KzJNCOT  
cash purchase 現購   ;8dffsyq  
cash sale 現沽   ^9]iUx  
cashier 出?#123;員   jM @N<k  
cashiers check 本票   .g1x$cQ1<  
certificate of deposit 存款單折   R PoBF~>  
certificate of indebtedness 借據   'nB
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certified check 保付支票   ZO
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certified public accountant 會計師   6`20  
charges 費用   u&^KrOM@#  
charge for remittances 匯水手續費   O ;[Mi  
charter 營業執照   9t6c*|60#n  
chartered accountant 會計師   W`NF40)  
chattles 動產   C*3St`2@9  
check 支票   [0aC]XQZ  
che stub 支票存根   EmR82^_:  
closed account 己結清賬戶   CtV|oeJ  
closing 結算   >TY;l3ew  
closing entries 結賬紀錄   dR;N3KwY  
closing stock 期末存貨   NkO +)=  
closing the book 結賬   +L`}(yLJ)9  
columnar journal 多欄日記賬   *YL86R+U  
combination 聯合   ~J&-~<%P}  
commission 佣金   8Znr1=1   
commodity 商品   elQjPvb  
common stock 普通股   c)B3g.C4m  
company 公司   ,[zSz8R  
compensation 賠償   q?dd5JzZy,  
compound interest 複利  
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consignee 承銷人   rq4g~e!S  
consignment 寄銷  
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consignor 寄銷人   MP)Prl>  
consolidated balance sheet 合併資產負債表   vdC0tax  
consolidated profit and loss account 合併損益表   d&raHF*  
consolidation 合併   -Dx3*ZhP  
construction cost 營建成本    Pd\4hy  
construction revenue 營建收入   {H)hoAenA  
contract 合同   PfRA\  
control account 統制賬戶   @uCi0Pt  
copyright 版權   FHw%ynC  
corporation 公司   lnHY?y7{  
cost 成本   Wc2&3p9 c  
cost accounting 成本會計   c:u*-lYmK%  
cost of labour 勞工成本   # dL,d6a  
cost of production 生產成本   `bfUP s  
cost of manufacture 製造成本   }DS%?6}Sy  
cost of sales 銷貨成本   #}+H  
cost price 成本價格   W"\}##  
credit 貸方   &K[sb%  
credit note 收款通知單   $rmxwxz&W:  
creditor 債權人   WA~[)S0
  
crossed check 橫線支票   'ia-h7QWS  
current account 往來活期賬戶   GEF's#YWK  
current asset 流動資產   [,,@>nyD  
current liability 流動負債   xb3G,F  
current profit and loss 本期損益   Q=Mv"~2>B  
debit 借方   IDT\hTPIs  
debt 債務   @Kz,TP!%A  
debtor 債務人   41<h|WA  
deed 契據   V [g^R*b  
deferred assets 遞延資產   ''@Tke3IG6  
deferred liabilities 遞延負債   el*|@#k}  
delivery 交貨   -Pp{aFe  
delivery expense 送貨費   5z,q~CU  
delivery order 出貨單   Ye&/O<G'V  
demand draft 即期匯票   %%}l[W  
demand note 即期票據   #p>&|
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demurrage charge 延期費   t jwf;g}$  
deposit 存款   # o/;du  
deposit slip 存款單   1C{0
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depreciation 折舊   <<u]WsW{C  
direct cost 直接成本   Lw,}wM 5X  
direct labour 直接人工   jmwN1Se>  
director 董事   SoM,o]s#y  
discount 折扣   @9| jY1  
discount on purchase 進貨折扣   ]jxyaE&%4  
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