[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。   o-;E>N7t  
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acceptance 承兌   \:R%4w#Jv  
account 賬戶   d[r#-h>dS  
accountant 會計員   ]5BX:%  
accounting 會計   }{M#EP8q+  
accounting system 會計制度   so^lb?g  
accounts payable 應付賬款   2Fy>.*,?  
accounts receivable 應收賬款   KjV:|  
accumulated profits 累積利益   VzBqjE_  
adjusting entry ?#123;整記錄   |].pDwgt  
adjustment ?#123;整   85lCj-cs  
administration expense 管理費用   |b[+I?X  
advances 預付   ]I-Z]m"  
advertising expense 廣告費   2*rH?dz8E  
agency 代理   g"Ljm7  
agent 代理人   jNe`;o  
agreement 契約   Kfm 5i Q  
allotments 分配數   Xsa2(-  
allowance 津貼   aGK?x1_  
amalgamation 合併   WegtyO  
amortization 攤銷   _AYXc] 4%  
amortized cost 應攤成本   'AzDP;6qFI  
annuities 年金   mt 9.x  
applied cost 已分配成本   _\=`6`b)  
applied expense 已分配費用   "~`I::'c  
applied manufacturing expense 己分配製造費用   _,q)hOI  
apportioned charge 攤派費用   A2^\q>_#  
appreciation 漲價   "~E[)^ANxD  
article of association 公司章程    zG+R5:  
assessment 課稅   "-_fv5jL  
assets 資產   NxSu3e~PS  
attorney fee 律師費   XX bqQhf  
audit 審計   ]e>RK'  
auditor 審計員   V7#Ffi  
average 平均數   >tTj[cMJl  
average cost 平均成本   nYWvTvZ  
bad debt 壞賬   ;_8#f%Y#R  
balance 餘額   ]'5;|xc9$/  
balance sheet 資產負債表   ^Y<|F!0  
bank account 銀行賬戶   r~+\ Y"rM  
bank balance 銀行結存   qL5{f(U4<  
bank charge 銀行手續費  
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bank deposit 銀行存款   v4?x.I  
bank discount 銀行貼現   ;?W|#*=R  
bank draft 銀行匯票   aqYa{hXio  
bank loan 銀行借款   ";BlIovT=R  
bank overdraft 銀行透支   MWI4Y@1bS  
bankers acceptance 銀行承兌   ng:kA%! Q  
bankruptcy 破產   \2nUa ;  
bearer 持票人   ;WgJ<&33  
beneficiary 受益人   GQ*wc?f3  
bequest 遺產   wx\v:A  
bill 票據   YWMGB#=  
bill of exchange 匯票   GFfq+=se  
bill of lading 提單   .P.z
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bills discounted 貼現票據   J~B<7O<?!1  
bills payable 應付票據   Kk(9O06j  
bills receivable 應收票據   uMut=ja(U  
board of directors 董事會    ]E_h  
bonds 債券   S5KEXnjm  
bonus 紅利   L,SGT
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book value 賬面價值   kxp);  
bookkeeper 簿記員   $KUos+%  
bookkeeping 簿記   ?I/qE='*  
branch office general ledger 支店往來賬戶   O@MGda9_;  
broker 經紀人   wUiys/OVM  
brought down 接前   N+LL@[  
brought forward 接上頁   PlF87j (  
budget 預算   0`)iIz  
by-product 副產品   v$(lZa1  
by-product sales 副產品銷售   Rop'e8Q  
capital 股本   a
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capital income 資本收益   i:rFQ8I  
capital outlay 資本支出   CSGz3uC2D  
capital stock 股本   @o#!EfZyE  
capital stock certificate 股票   YFE&r  
carried down 移後   @

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carried forward 移下頁   ixW@7m  
cash 現金   &ZghMq~  
cash account 現金賬戶   ^zEwA  
cash in bank 存銀行現金   L f"i !  
cash on delivery 交貨收款   TT50(_8  
cash on hand 庫存現金   . Q@S #d  
cash payment 現金支付   =`*O1a  
cash purchase 現購   AX?fuDLs  
cash sale 現沽   bV edFm  
cashier 出?#123;員   =8r 0 (c  
cashiers check 本票   CNr/U*+  
certificate of deposit 存款單折   _<=S_<$2  
certificate of indebtedness 借據   j<2m,~k`V  
certified check 保付支票   CM<]ZG7  
certified public accountant 會計師   $&$w Y/F  
charges 費用   4(Ov1a>  
charge for remittances 匯水手續費   uC8L\UXk  
charter 營業執照   aO@7O*  
chartered accountant 會計師   Pt@%4 :&-h  
chattles 動產   rj6tZJZ#o0  
check 支票   !(n4|Wd  
che stub 支票存根   lc2i`MC  
closed account 己結清賬戶   T[,/5J  
closing 結算   @%tRhG  
closing entries 結賬紀錄   fV v.@HL{  
closing stock 期末存貨   MZTx:EN!  
closing the book 結賬   R)M_|ca  
columnar journal 多欄日記賬   JJltPGT~Oa  
combination 聯合   ^qg?6S4  
commission 佣金   !/^-;o7  
commodity 商品   <V7>?U l  
common stock 普通股   UOGuqV-  
company 公司   r'dr9"-{  
compensation 賠償   _*IPk  
compound interest 複利   s:2|c]wQ#R  
consignee 承銷人   o\88t){/kB  
consignment 寄銷   MZpK~c1`  
consignor 寄銷人   v
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consolidated balance sheet 合併資產負債表   -29gL_ dk.  
consolidated profit and loss account 合併損益表   oEx\j+}@n  
consolidation 合併   Y 2
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construction cost 營建成本   a@@M+9Q  
construction revenue 營建收入   rQOWLg!"  
contract 合同   P+!
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control account 統制賬戶   ,bM-I2BR  
copyright 版權   r6;$1K*0  
corporation 公司   :U d  
cost 成本   'Q =7/dY3I  
cost accounting 成本會計   }<>~sy  
cost of labour 勞工成本   LAP6U.m'd  
cost of production 生產成本   ?_oF:*~\  
cost of manufacture 製造成本   ed!:/+3e/  
cost of sales 銷貨成本   c9\2YKo  
cost price 成本價格   OdQT2PA_  
credit 貸方   {TO
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credit note 收款通知單   R g?1-|Tj  
creditor 債權人   YXU|h  
crossed check 橫線支票   osO Vg0Gyj  
current account 往來活期賬戶   g ^!C  
current asset 流動資產   '=E3[0W  
current liability 流動負債   K*IxUz(  
current profit and loss 本期損益   zOHypazOTq  
debit 借方   6oinidB[l  
debt 債務   $55U+)C<  
debtor 債務人   '`|AI:L  
deed 契據   SR^_cpZoi  
deferred assets 遞延資產   D?~
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deferred liabilities 遞延負債   Uz608u  
delivery 交貨   ?!=iu!J  
delivery expense 送貨費   ESg+n(
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delivery order 出貨單   [xfaj'j=@  
demand draft 即期匯票   6cdMS[_SD(  
demand note 即期票據   R*zO dxY  
demurrage charge 延期費   )i>[M"7  
deposit 存款   nx:KoB"ny  
deposit slip 存款單   5tv<8~:K  
depreciation 折舊   C{Asp  
direct cost 直接成本   vLa#Y("  
direct labour 直接人工   au
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director 董事   vBvNu<v7te  
discount 折扣   ~gI{\iNF/  
discount on purchase 進貨折扣   A])P1c. 7"  
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