[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。   =yz#L@\!  
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acceptance 承兌   x98LOO  
account 賬戶   J= ia  
accountant 會計員   ig")bt3s5  
accounting 會計   2t< dCw  
accounting system 會計制度  
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accounts payable 應付賬款   HvKueTQ  
accounts receivable 應收賬款   {,]BqFXv  
accumulated profits 累積利益   0`h[| FYV  
adjusting entry ?#123;整記錄   ga4 gH>4  
adjustment ?#123;整   rPaD#GA[7  
administration expense 管理費用   j<szQ%tJlI  
advances 預付   bL)g+<:F  
advertising expense 廣告費   -E2[P W4$  
agency 代理   5caYA&R  
agent 代理人   bv\V>s  
agreement 契約   (|'w$  
allotments 分配數   %, K|v  
allowance 津貼   -102W{V/T  
amalgamation 合併   "f!*%SR: 1  
amortization 攤銷   yD#w@yG  
amortized cost 應攤成本   d#ya"e>  
annuities 年金   q)G*"  
applied cost 已分配成本   U"%k4]:A  
applied expense 已分配費用   ,h#!!j\j6  
applied manufacturing expense 己分配製造費用   cQ6[o"j.  
apportioned charge 攤派費用    ,H1J$=X'  
appreciation 漲價   Ook3B  
article of association 公司章程   +(/XMx}a  
assessment 課稅   #7lkj:j4  
assets 資產   7KRc^ *pZs  
attorney fee 律師費   |GdA0y\v*}  
audit 審計   6ynQCD  
auditor 審計員   o4w+)hh  
average 平均數   @T;O^rE~N  
average cost 平均成本   }td+F&l($V  
bad debt 壞賬   v0"|J3  
balance 餘額   P^rSpS9  
balance sheet 資產負債表   :{_Or'L  
bank account 銀行賬戶   AA>5h<NM  
bank balance 銀行結存   k5!k3yI  
bank charge 銀行手續費   u+I-!3J87  
bank deposit 銀行存款   @h>#cwhU  
bank discount 銀行貼現   "*+epC|ks  
bank draft 銀行匯票   0qG[hxt%  
bank loan 銀行借款   &U4]hawbOU  
bank overdraft 銀行透支   :Jhx4/10  
bankers acceptance 銀行承兌   4fzq C)  
bankruptcy 破產   5CU< ?  
bearer 持票人   45kMIh~~X  
beneficiary 受益人   vbDw
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bequest 遺產   R&ou4Y:DG  
bill 票據   ;2L=WR%  
bill of exchange 匯票   \lKQDct. -  
bill of lading 提單   ~gI%   
bills discounted 貼現票據   ry~3YYEMI0  
bills payable 應付票據   (g7nMrE$j  
bills receivable 應收票據    %ef+
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board of directors 董事會   m+OR W"o  
bonds 債券   )z/j5tnvm  
bonus 紅利   C>T6{$xkC  
book value 賬面價值   hZ2PP ^  
bookkeeper 簿記員   Vg:P@6s  
bookkeeping 簿記   wTIf#y1=9  
branch office general ledger 支店往來賬戶   {dMa&r|lp  
broker 經紀人   pM(y?zGt  
brought down 接前   yA%[u.{  
brought forward 接上頁   HS(
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budget 預算   oC4rL\d
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by-product 副產品   U-WrZ| -  
by-product sales 副產品銷售   ~RvU+D  
capital 股本   5VG@Q%  
capital income 資本收益   B2845~\.  
capital outlay 資本支出  
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capital stock 股本   ,x{5,K.yWq  
capital stock certificate 股票   D|=QsWZI  
carried down 移後   V{d"cs>9  
carried forward 移下頁   n8:2Z>  
cash 現金   Cs
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cash account 現金賬戶   LR9'BUfFv  
cash in bank 存銀行現金   g^0  
cash on delivery 交貨收款   R`1$z8$  
cash on hand 庫存現金   L {B#x@9tQ  
cash payment 現金支付   0HNe44oI+D  
cash purchase 現購   #e8CuS  
cash sale 現沽   QQ!,W':  
cashier 出?#123;員   OVj,qL)  
cashiers check 本票   <m@U`RFm  
certificate of deposit 存款單折   .-W
CB  
certificate of indebtedness 借據   $m
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certified check 保付支票   brTB /(E  
certified public accountant 會計師   l  
charges 費用   )3G?5 OTS  
charge for remittances 匯水手續費   Z>M*!mQi  
charter 營業執照   \[D"W{9 l  
chartered accountant 會計師   *-P@|eg  
chattles 動產   niA{L:4  
check 支票   RKBtw Zx>f  
che stub 支票存根   lq%s/l  
closed account 己結清賬戶   `q5*VqIhs  
closing 結算   Z>X-ueV  
closing entries 結賬紀錄   =j}00,WH  
closing stock 期末存貨   7M$>'PfO  
closing the book 結賬   Fh?q;o Ej  
columnar journal 多欄日記賬    Ng-3|N  
combination 聯合   J7l1-  
commission 佣金   GQ[\R&]q<  
commodity 商品   EL+}ab2S  
common stock 普通股   :_?>3c}L  
company 公司   r-!8in2  
compensation 賠償   YHAy+S  
compound interest 複利   #cmj?y()  
consignee 承銷人   H ~$a6T"&  
consignment 寄銷    F-ijGGL#  
consignor 寄銷人   y\@XW*_?  
consolidated balance sheet 合併資產負債表   )fC^h=Qp  
consolidated profit and loss account 合併損益表   Y]Xal   
consolidation 合併   A46y?"]/30  
construction cost 營建成本   "0]i4d1l  
construction revenue 營建收入   :ox+WY  
contract 合同   &]ImO RN  
control account 統制賬戶   G,$jU9 f  
copyright 版權   zx\?cF  
corporation 公司   +:^tp pg  
cost 成本   !J+5l&
  
cost accounting 成本會計   -ff*,b$Q/  
cost of labour 勞工成本   \Mi y+<8$  
cost of production 生產成本   \Hy~~Zh2  
cost of manufacture 製造成本   ~s88JLw%&u  
cost of sales 銷貨成本   OP>'<FK  
cost price 成本價格   BGUP-_&  
credit 貸方   pET5BMxGG  
credit note 收款通知單   .ipYZg'V  
creditor 債權人   N]5-#  
crossed check 橫線支票   rt."P20T  
current account 往來活期賬戶   $_<,bC1[  
current asset 流動資產   cl{;%4$9  
current liability 流動負債   )WBTqML[  
current profit and loss 本期損益   M#2DI?S@  
debit 借方   N.3M~0M*  
debt 債務   \E0Uj>9+[  
debtor 債務人   CjykM])  
deed 契據   <S5Am%vo  
deferred assets 遞延資產   yyBy|7QgO  
deferred liabilities 遞延負債   eyUo67'7  
delivery 交貨   M3x%D)*  
delivery expense 送貨費   RELLQpz3  
delivery order 出貨單   U?H!:?,C  
demand draft 即期匯票   Nno*X9>~  
demand note 即期票據   k+%6:r,r&  
demurrage charge 延期費    &grT}  
deposit 存款   3;#v$F8R  
deposit slip 存款單   J6| 5*|*^  
depreciation 折舊   M"5,8Q`PkI  
direct cost 直接成本   Eiwo==M  
direct labour 直接人工   KLlW\MF1  
director 董事   ,LU/xI0O  
discount 折扣   `2UzJ~  
discount on purchase 進貨折扣   gNN{WFHQX:  
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