[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。   RMpiwO^  
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acceptance 承兌   }fkdv6mz  
account 賬戶   4g2`[<S  
accountant 會計員   Mt`LOdiC_  
accounting 會計   D]aQt%TL  
accounting system 會計制度   'nh2}  
accounts payable 應付賬款   b pU>(j  
accounts receivable 應收賬款   ohyq/u+y~A  
accumulated profits 累積利益   ^>!&]@  
adjusting entry ?#123;整記錄   sb3z8:r  
adjustment ?#123;整   ar,v/l>d4N  
administration expense 管理費用   wme#8/eUk  
advances 預付   LEtGrA/%@b  
advertising expense 廣告費   .E+O,@?<  
agency 代理   =-/'$7R,  
agent 代理人   iRkUL]H@&  
agreement 契約   dMsS OP0E  
allotments 分配數   >eo[)Y  
allowance 津貼   e&:%Rr]x  
amalgamation 合併   YT'V/8US  
amortization 攤銷   zh=0zJ  
amortized cost 應攤成本   dqQJC qc!  
annuities 年金   2ib,33 Z  
applied cost 已分配成本   XRQ1Uh6  
applied expense 已分配費用   G4'Ee5(o  
applied manufacturing expense 己分配製造費用   _%Xp2`
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apportioned charge 攤派費用   'm|T"Ym~  
appreciation 漲價   <8? F\x@  
article of association 公司章程  
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assessment 課稅   L>g6 9D!  
assets 資產   "K9[P:nw  
attorney fee 律師費   6bjZW ~  
audit 審計   -~xQ@+./  
auditor 審計員   \4j_K*V  
average 平均數   hWFOed4C  
average cost 平均成本   \<xo`2b  
bad debt 壞賬   nVgvn2N/  
balance 餘額   ;r6YIS4@  
balance sheet 資產負債表   "x$L2>9  
bank account 銀行賬戶   J@<f*  
bank balance 銀行結存   *H
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bank charge 銀行手續費   pp1Kor  
bank deposit 銀行存款   =?+w5oI0  
bank discount 銀行貼現   qc)+T_m  
bank draft 銀行匯票   [Y.JC'F#  
bank loan 銀行借款   o$%KbfXO]  
bank overdraft 銀行透支   <vV"a bk  
bankers acceptance 銀行承兌   .mqMz
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bankruptcy 破產   eY?OUS  
bearer 持票人   5Rw2/J L  
beneficiary 受益人   1R *;U8?  
bequest 遺產   qBK68B)  
bill 票據   83_mR*tGNp  
bill of exchange 匯票   et/l7+/'  
bill of lading 提單   (6mw@gzr  
bills discounted 貼現票據   h:C:opa-=  
bills payable 應付票據   nSQ]qH&4d  
bills receivable 應收票據   o%z^@Cq  
board of directors 董事會   L8'4d'N+>  
bonds 債券   {6Nbar@3  
bonus 紅利   cp~6\F;c  
book value 賬面價值   sm G?y
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bookkeeper 簿記員   "5FP$oR  
bookkeeping 簿記   Iix:
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branch office general ledger 支店往來賬戶   x5smJ__/  
broker 經紀人   ;O~FiA~`c  
brought down 接前   <jYyA]Zy5  
brought forward 接上頁   HfP<hQmN'  
budget 預算   Yc~lYz+b  
by-product 副產品   jpR]V86G  
by-product sales 副產品銷售   Gx4uf  
capital 股本   >QN-K]YLL  
capital income 資本收益   PGxv4(%  
capital outlay 資本支出   .8 ikcs   
capital stock 股本  
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capital stock certificate 股票   IQ~Anp^R  
carried down 移後   0;=]MEk?  
carried forward 移下頁   sRcS-Yw[S  
cash 現金   [J eq ?X9  
cash account 現金賬戶   K%t&aRjS  
cash in bank 存銀行現金   Xm(#O1Vm(l  
cash on delivery 交貨收款   fwzyCbks  
cash on hand 庫存現金   [9~ EH
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cash payment 現金支付   \}=W*xxB  
cash purchase 現購   ds+2z=!!e  
cash sale 現沽   vfhoN]v  
cashier 出?#123;員   rAW7Zp~KK  
cashiers check 本票   fo/ sA9  
certificate of deposit 存款單折   4XJ']M(5;  
certificate of indebtedness 借據   6MU;9|&  
certified check 保付支票   yU7XX+cB7  
certified public accountant 會計師   rij%l+%@#  
charges 費用   'h~IbP  
charge for remittances 匯水手續費   Wie0r@5 E  
charter 營業執照   Zg4wd/y?  
chartered accountant 會計師   5RO6YxQ  
chattles 動產   &\6(iL  
check 支票   tx+P@9M_Aq  
che stub 支票存根   GvA4.s,  
closed account 己結清賬戶   I3x+pa^]2  
closing 結算   A93(} V7I  
closing entries 結賬紀錄   egfd=z=2un  
closing stock 期末存貨   >nK(  
closing the book 結賬   i^ILo,Q  
columnar journal 多欄日記賬   oHSDi  
combination 聯合   1{cF/ :o  
commission 佣金   ix?Z:pIS0  
commodity 商品   M 0G`P1
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common stock 普通股   G$Fo*;Fl  
company 公司   TOSk+2P  
compensation 賠償   l_+q a6C*  
compound interest 複利   ga;t`5+d  
consignee 承銷人   z [u!C/  
consignment 寄銷   =
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consignor 寄銷人   *(/b{
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consolidated balance sheet 合併資產負債表   $}YN`:{  
consolidated profit and loss account 合併損益表   {Q]7!/>>  
consolidation 合併   {ynI]Wj`L  
construction cost 營建成本   YxU->Wi]G  
construction revenue 營建收入   NP~3!b  
contract 合同   ,L >{(Q)  
control account 統制賬戶   b1=! "Y@  
copyright 版權   k#mL4$]V5N  
corporation 公司   fb
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cost 成本   QT1oUP#*  
cost accounting 成本會計   vZ=dlu_t  
cost of labour 勞工成本   B4m34)EOE  
cost of production 生產成本   @fVz *  
cost of manufacture 製造成本   OH 88d:  
cost of sales 銷貨成本   >w\3.
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cost price 成本價格   V{qR/  
credit 貸方   _R ;$tG,  
credit note 收款通知單   6Ol)SQE,  
creditor 債權人   %5Elj<eHZ  
crossed check 橫線支票   "zFTPL"  
current account 往來活期賬戶   iZ ;562Mo  
current asset 流動資產   ;1TQr3w  
current liability 流動負債   EzCi%>q  
current profit and loss 本期損益   oMq:4W,  
debit 借方   f=4q]y#& X  
debt 債務   brF) %x`  
debtor 債務人   6- {wo)p  
deed 契據  
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deferred assets 遞延資產   \[B#dw#  
deferred liabilities 遞延負債   BBl9<ne$  
delivery 交貨   Q b5vyV `  
delivery expense 送貨費   H}1XK|K3#H  
delivery order 出貨單   ^Ri ; vM  
demand draft 即期匯票   bD1IY1  
demand note 即期票據   zj1_#=]  
demurrage charge 延期費   `
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deposit 存款   U\YzE.G1]S  
deposit slip 存款單   6WLq>Jo  
depreciation 折舊   VK}H;  
direct cost 直接成本   ?U~`'^@  
direct labour 直接人工   Nb>C5TjR  
director 董事   5VLC\QgK^  
discount 折扣   x$b
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discount on purchase 進貨折扣   !T]bz+   
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