[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。   a,x-akZWf  
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acceptance 承兌   l4u_Z:<w  
account 賬戶   kUUey
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accountant 會計員   (eS4$$g  
accounting 會計   sL75C|f9  
accounting system 會計制度   fI;6!M#  
accounts payable 應付賬款   AK%`EsI^  
accounts receivable 應收賬款   u;H SX  
accumulated profits 累積利益   XzgJ@  
adjusting entry ?#123;整記錄   b=horvs/!  
adjustment ?#123;整   F\F_">5  
administration expense 管理費用   DXl3  
advances 預付   e<6fe-g9;  
advertising expense 廣告費   R$k4}p  
agency 代理   gUwg\>UC  
agent 代理人   wP8Wx~Q=  
agreement 契約   d}j%.JJK  
allotments 分配數   aFGEHZJQ  
allowance 津貼   @  U xO!  
amalgamation 合併   O@6iG  
amortization 攤銷   <SGO+1ztp  
amortized cost 應攤成本   IWERn v!  
annuities 年金   W0J d2*]  
applied cost 已分配成本   p
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applied expense 已分配費用   .w/w] Eq  
applied manufacturing expense 己分配製造費用   "bZ%1)+  
apportioned charge 攤派費用   CtJ*:wF  
appreciation 漲價   '!^5GSP3&  
article of association 公司章程   N]udZhkn  
assessment 課稅   E58fY|9  
assets 資產   XUc(7>k  
attorney fee 律師費   UJMM&  
audit 審計   AP5[}$TT  
auditor 審計員   :6~Nq/hZB  
average 平均數   #pO=\lJ
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average cost 平均成本   k/o"E  
bad debt 壞賬   8Yc'4v#}  
balance 餘額   _rt+OzZ*L  
balance sheet 資產負債表   4v9jGwnzt  
bank account 銀行賬戶   ,|6O}E&  
bank balance 銀行結存   A?V}$PTlx  
bank charge 銀行手續費   ~(bY-6z  
bank deposit 銀行存款   o~<X
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bank discount 銀行貼現   -d5b,leC^  
bank draft 銀行匯票   >>/|Q:  
bank loan 銀行借款   Ro3C(aRx  
bank overdraft 銀行透支   {~q"Y]?  
bankers acceptance 銀行承兌   _W]R|kYl$'  
bankruptcy 破產   $2uk;&"?A=  
bearer 持票人   " O0p.o  
beneficiary 受益人   +9Q,[)e r  
bequest 遺產   ;]c@%LX  
bill 票據   z,dh?%H>X  
bill of exchange 匯票   M|8vP53=q  
bill of lading 提單   U[7 &   
bills discounted 貼現票據   4A0 ,N8ja}  
bills payable 應付票據   =2v/f_  
bills receivable 應收票據   X)7_@,7  
board of directors 董事會   8'XAZSd(  
bonds 債券   'kU5  
bonus 紅利   1.Kun !w  
book value 賬面價值   h [*/Tnr  
bookkeeper 簿記員   iB4`w\-o  
bookkeeping 簿記   ;IyA"C(i  
branch office general ledger 支店往來賬戶   N)yCGo  
broker 經紀人   |)~t^  
brought down 接前   kIl!n  
brought forward 接上頁   >u?m Bx
 
budget 預算  
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by-product 副產品   (|O9L s7N  
by-product sales 副產品銷售   |ppG*ee  
capital 股本   NJ]AxFG  
capital income 資本收益   @vyq?H$U;N  
capital outlay 資本支出   l9{}nz  
capital stock 股本   WSEw:pln  
capital stock certificate 股票   -sjyv/%_  
carried down 移後   OHRkhwF.  
carried forward 移下頁   _43'W{%  
cash 現金   P^'TI[\L9  
cash account 現金賬戶   ,
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cash in bank 存銀行現金   Lf0X(tC  
cash on delivery 交貨收款   B^;"<2b*  
cash on hand 庫存現金   /EP Rg RX  
cash payment 現金支付   N !~O~Eo3  
cash purchase 現購   ZLI
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cash sale 現沽   xP{
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cashier 出?#123;員   *jQ?(Tf  
cashiers check 本票   q4MR9ig1E_  
certificate of deposit 存款單折   E P3Vz8^  
certificate of indebtedness 借據   `\-<tk9  
certified check 保付支票   r>ziQq8C&  
certified public accountant 會計師   hs^K9Jt  
charges 費用   .9NYa|+0  
charge for remittances 匯水手續費   vKO/hZBh  
charter 營業執照   X+2uM+  
chartered accountant 會計師   8sus$:Ry  
chattles 動產   /SW*y@R2l  
check 支票   6 2:FlW>  
che stub 支票存根   J?#Xy9dz  
closed account 己結清賬戶   h0.2^vM)R  
closing 結算   )L/0X40<.  
closing entries 結賬紀錄   m?O~(6k@C  
closing stock 期末存貨   Lv&9
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closing the book 結賬   -I?8\  
columnar journal 多欄日記賬    CK+t6Gp  
combination 聯合   rnyXMt.q  
commission 佣金   zm!M'|~@7  
commodity 商品   Sx8RH),k  
common stock 普通股   |:w)$i& *  
company 公司   <k?pnBI_  
compensation 賠償   EVlj#~mV  
compound interest 複利   fc&djd`FuX  
consignee 承銷人   S4U}u l  
consignment 寄銷   +)hxYLk&I  
consignor 寄銷人   Kn=0AdM  
consolidated balance sheet 合併資產負債表   $35C
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consolidated profit and loss account 合併損益表   PrHoN2y5E  
consolidation 合併   j7BLMTF3v  
construction cost 營建成本   5OCt Q4u  
construction revenue 營建收入   
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contract 合同   a]/KJn/B(  
control account 統制賬戶   t6uYFxE  
copyright 版權   [ $5u:*  
corporation 公司   'NMO>[.  
cost 成本   ?W>`skQ  
cost accounting 成本會計   Z;<:=#  
cost of labour 勞工成本   \E=MV~:R  
cost of production 生產成本   n)0M1o#  
cost of manufacture 製造成本   #;[0:j U0  
cost of sales 銷貨成本   P;`Awp?  
cost price 成本價格   < 1%}8t"
 
credit 貸方   PN3 Qxi4F  
credit note 收款通知單   c@2a)S8Y]  
creditor 債權人   WG&! VK  
crossed check 橫線支票   8_VGB0~3i  
current account 往來活期賬戶   C*}PL  
current asset 流動資產   Uc,MZV4  
current liability 流動負債   q3vv^~  
current profit and loss 本期損益   ur.krsU  
debit 借方   f ^-ot@w  
debt 債務   g>@a  
debtor 債務人   @eM$S5&n$  
deed 契據   DcNp-X40I  
deferred assets 遞延資產   d>?C?F  
deferred liabilities 遞延負債   '?jsH+j+  
delivery 交貨   $q*a}d[Q  
delivery expense 送貨費    )m#Y^  
delivery order 出貨單   nG";?TT  
demand draft 即期匯票   l$Vy\CfK3n  
demand note 即期票據   &b`'R
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demurrage charge 延期費   {P_i5V?  
deposit 存款   h w^ V  
deposit slip 存款單   5E]
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depreciation 折舊   *MS$C$HOq  
direct cost 直接成本   XG*>
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direct labour 直接人工   h\p!J-V  
director 董事   \FUMfo^  
discount 折扣   et/:vLl13  
discount on purchase 進貨折扣   9%Tqk"x?  
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