[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。   MuV0;K\  
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acceptance 承兌   rJZs 5g`  
account 賬戶   8$ZSF92C  
accountant 會計員   "jO3Y/>S  
accounting 會計   { $/Fk6qr  
accounting system 會計制度   G.nftp(*}  
accounts payable 應付賬款   ^ :DhHqvK  
accounts receivable 應收賬款   `l2<  
accumulated profits 累積利益   !u4Z0!Ll  
adjusting entry ?#123;整記錄   BddECY,z  
adjustment ?#123;整   xeM':hD.o  
administration expense 管理費用   1{x~iZa  
advances 預付   |vN@2h(|"  
advertising expense 廣告費   H
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agency 代理   ;K\N  
agent 代理人   H!r Kz  
agreement 契約   '$h@  
allotments 分配數   %;(|KrUN  
allowance 津貼  
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amalgamation 合併   k>&s(b  
amortization 攤銷   R P:F<`DB|  
amortized cost 應攤成本   -*hb^MvP  
annuities 年金   h2"|tTm,a  
applied cost 已分配成本   w<~<(5mM5;  
applied expense 已分配費用   "Dl9<EZ  
applied manufacturing expense 己分配製造費用   gSr}p$N  
apportioned charge 攤派費用   E`uaE=Mdq  
appreciation 漲價   7s8<FyFsjd  
article of association 公司章程   +GYMJK`S+  
assessment 課稅   xcZ%,7  
assets 資產   \W`}L  
attorney fee 律師費   R^yZG{?t  
audit 審計   6"Lsui??  
auditor 審計員   qN1 -plY  
average 平均數   37O#aJ,K  
average cost 平均成本   _A,-[*OKI  
bad debt 壞賬   >!Ap/{2  
balance 餘額   x1:Pj  
balance sheet 資產負債表   VyoE5o  
bank account 銀行賬戶   _Hd1sx  
bank balance 銀行結存   kyxSIQ^  
bank charge 銀行手續費   +# RlX3P  
bank deposit 銀行存款   "T{~,'T  
bank discount 銀行貼現   d@6:|auO  
bank draft 銀行匯票   noaN@K[GO  
bank loan 銀行借款   =EcIXDzC>  
bank overdraft 銀行透支   85%Pq:E  
bankers acceptance 銀行承兌   NT;x1  
bankruptcy 破產   hr
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bearer 持票人   QypiF*fSU  
beneficiary 受益人   k>:/D  
bequest 遺產   ^\vfos  
bill 票據   PUE'Rr(Q  
bill of exchange 匯票   9*=@/1  
bill of lading 提單   mI7rx`4H  
bills discounted 貼現票據   Tw`c6^%^y  
bills payable 應付票據   rKzv8d  
bills receivable 應收票據   )iEa2uJ  
board of directors 董事會   x0u?*5-t  
bonds 債券   EtR@sJ<  
bonus 紅利   yZ;k@t_WRD  
book value 賬面價值   ]{AOh2Z.hv  
bookkeeper 簿記員   h/1nm U]  
bookkeeping 簿記   f/0v'
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branch office general ledger 支店往來賬戶   cXb @H#  
broker 經紀人   foFg((tS  
brought down 接前   O^X[9vr W  
brought forward 接上頁   z;bH<cQ  
budget 預算   HzD>-f  
by-product 副產品   nE]~E xr  
by-product sales 副產品銷售   V@#*``M,3  
capital 股本   5W[3_P+  
capital income 資本收益   ~T>jBYI0  
capital outlay 資本支出   {t844La"  
capital stock 股本   <\1}@?NGC  
capital stock certificate 股票   Yg=E@F   
carried down 移後   ']d !?>C@o  
carried forward 移下頁   NJ|NJp&0  
cash 現金   ^MW\t4pZ  
cash account 現金賬戶   L.09\1?.n  
cash in bank 存銀行現金   ;[T
ljcbS  
cash on delivery 交貨收款   9N~8s6Ob  
cash on hand 庫存現金   -+3be(u  
cash payment 現金支付   #<a_: m)@  
cash purchase 現購   6keP'
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cash sale 現沽   , @%C8Z  
cashier 出?#123;員   r#_7]_
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cashiers check 本票   1DEO3p  
certificate of deposit 存款單折   v!<PDw2'  
certificate of indebtedness 借據   !X5o7b)  
certified check 保付支票   zW"~YaO%C  
certified public accountant 會計師   -`zG_]=-  
charges 費用   =cf{f]N
 
charge for remittances 匯水手續費   6QN1+MwB  
charter 營業執照   g2g
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chartered accountant 會計師   P]pmt1a  
chattles 動產   8A2if9E3  
check 支票   /]ku$.mr \  
che stub 支票存根   eaV3)uP  
closed account 己結清賬戶   abM84EU  
closing 結算   OJM vn'y  
closing entries 結賬紀錄   0s860Kn  
closing stock 期末存貨   Ms.PO{wb  
closing the book 結賬   Bz~ -2#l  
columnar journal 多欄日記賬   =ud`6 {R  
combination 聯合   i Td-n9  
commission 佣金   Dz[566UD  
commodity 商品   x S  
common stock 普通股   90Xt_$_}s  
company 公司   =y?#^  
compensation 賠償   R<Z^L~)  
compound interest 複利   j.k@6[R>?  
consignee 承銷人   $GQphXb$  
consignment 寄銷   ;LHDh_.pX  
consignor 寄銷人   (FM4 ^#6  
consolidated balance sheet 合併資產負債表   riID,aut  
consolidated profit and loss account 合併損益表   'b8R#R\P  
consolidation 合併   j. _G7z/LJ  
construction cost 營建成本   S*4f%!  
construction revenue 營建收入   ;!'qtw"CB  
contract 合同   2*+3RrJ  
control account 統制賬戶   $v FrUv  
copyright 版權   Y;8 >=0ye  
corporation 公司   5!<o-{J[(=  
cost 成本   >Cvjs  
cost accounting 成本會計   d{W}p~UbH  
cost of labour 勞工成本   DYX-5~;!  
cost of production 生產成本   e[s5N:IUd3  
cost of manufacture 製造成本   >&BrCu[u  
cost of sales 銷貨成本   u0xQ;BQ  
cost price 成本價格   _Aa[?2 O  
credit 貸方   x7f:
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credit note 收款通知單   ])C>\@c6Gm  
creditor 債權人   h9)RJSF4  
crossed check 橫線支票   sN-oEqS  
current account 往來活期賬戶   Z)NrhJC  
current asset 流動資產   9J?W '8s5  
current liability 流動負債   :ztyxJv1  
current profit and loss 本期損益   <_t5:3HL  
debit 借方   rw
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debt 債務   /M:H9Z8!  
debtor 債務人   oB4#J*  
deed 契據   jA,|JgN|n  
deferred assets 遞延資產   TaOOq}8c#  
deferred liabilities 遞延負債   i!L;? `F{  
delivery 交貨   .?f:Nb.O  
delivery expense 送貨費   YX_vv!-]  
delivery order 出貨單   lDC}HC  
demand draft 即期匯票   L%f;J/  
demand note 即期票據   85} ii{S  
demurrage charge 延期費   3EmcYC  
deposit 存款   ~Yl<S(/4  
deposit slip 存款單   h`lmC]X_  
depreciation 折舊   +5-]iKh  
direct cost 直接成本   X($ 6IL6m  
direct labour 直接人工   vb %T7  
director 董事   ?ZaD=nh$mK  
discount 折扣   v{.\iIg N  
discount on purchase 進貨折扣   FO Sbe]  
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