[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。   YR?Y:?(  
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acceptance 承兌   EBy7wU`S  
account 賬戶   Ht[$s40P  
accountant 會計員   ifDWN*k6  
accounting 會計   "6B@V=d  
accounting system 會計制度   ~P3b5 -  
accounts payable 應付賬款   VLXA6+  
accounts receivable 應收賬款   JK$3qUDnI  
accumulated profits 累積利益   Oe5rRQ$O  
adjusting entry ?#123;整記錄   DU^.5f  
adjustment ?#123;整   Kg%9&l  
administration expense 管理費用   J(]|
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advances 預付   Sn nfU  
advertising expense 廣告費   b A+_/1C  
agency 代理   LG[N\%<!H  
agent 代理人   9$)&b\D  
agreement 契約   63l3WvoK  
allotments 分配數   }e\"VhAl/  
allowance 津貼   -1Q24jrO-  
amalgamation 合併   H^d?(
Svh  
amortization 攤銷   "OLg2O^  
amortized cost 應攤成本   nxZz{&  
annuities 年金   +|/0sPW(  
applied cost 已分配成本   %o?)`z9-  
applied expense 已分配費用   Wga2).j6  
applied manufacturing expense 己分配製造費用   f@i#Znkf*?  
apportioned charge 攤派費用   j_<qnBe Q  
appreciation 漲價   UarLxPQ  
article of association 公司章程   QAkK5,`vV.  
assessment 課稅   p/Pus;*s  
assets 資產   >7W)iwF  
attorney fee 律師費   p9"dm{  
audit 審計   V0;"Qa@q  
auditor 審計員   ;\K]~  
average 平均數   
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average cost 平均成本   "xlR>M6e  
bad debt 壞賬   a>47k{RSzE  
balance 餘額   i-|N6J  
balance sheet 資產負債表   #)'Iqaq7  
bank account 銀行賬戶   gTj,I=3$?e  
bank balance 銀行結存   \Oq2{Sx\
 
bank charge 銀行手續費   Mt.Cj;h@^[  
bank deposit 銀行存款   coXg]bUKo  
bank discount 銀行貼現   JwI99I'  
bank draft 銀行匯票   71{Q#%5U~  
bank loan 銀行借款   hO"!q;<eS  
bank overdraft 銀行透支   aM~IRLmK  
bankers acceptance 銀行承兌   CnZ!b_J  
bankruptcy 破產   ,5W7a  
bearer 持票人   3t-STk?  
beneficiary 受益人   }H ~-oYMu  
bequest 遺產   ~vXbh(MX  
bill 票據   oJA_"xp  
bill of exchange 匯票   D$>!vD'  
bill of lading 提單   ei-\t qY_  
bills discounted 貼現票據   ,7d/KJ^7  
bills payable 應付票據   lie,A  
bills receivable 應收票據   v>keZZOs  
board of directors 董事會   Lg<h54X  
bonds 債券   3)WfBvG  
bonus 紅利   4EM+Ye  
book value 賬面價值   '~Y@HRVL@|  
bookkeeper 簿記員   BL&AZv/T  
bookkeeping 簿記   Jg$<2CR&  
branch office general ledger 支店往來賬戶   %,WH*")  
broker 經紀人   !q+ #JW  
brought down 接前   dFBFXy  
brought forward 接上頁   {D[6=\F  
budget 預算   fg LY{   
by-product 副產品   W5Jw^,iPd  
by-product sales 副產品銷售   # Wi?I=,  
capital 股本   1["i,8zB  
capital income 資本收益   (RFH.iX  
capital outlay 資本支出   4x6n,:;  
capital stock 股本   P")I)>Q6  
capital stock certificate 股票   lk>\6o:
 
carried down 移後   !=eNr<:V.  
carried forward 移下頁   Y\9}LgIvr  
cash 現金   [mzed{p]]  
cash account 現金賬戶   M{ncWq*_j  
cash in bank 存銀行現金   fG1iq<~  
cash on delivery 交貨收款   b- - tl@H  
cash on hand 庫存現金   v,iZnANZ&P  
cash payment 現金支付   -6+7&.A+  
cash purchase 現購   Xqw}O2Q Q1  
cash sale 現沽   _^W;J/H e  
cashier 出?#123;員   %
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cashiers check 本票   v#x`
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certificate of deposit 存款單折   t+a.,$U  
certificate of indebtedness 借據   B>nj{W<o  
certified check 保付支票   g `s|]VNt  
certified public accountant 會計師   nG<oae6z"  
charges 費用   *k7BE_&*0Z  
charge for remittances 匯水手續費   1(@$bsgu2  
charter 營業執照   %M`48TW)  
chartered accountant 會計師   u@dvFzc  
chattles 動產   7?yS>(VmT  
check 支票   OTF/Pu$  
che stub 支票存根   wF`Y ,@  
closed account 己結清賬戶   i2Wvu3,D3-  
closing 結算   S L 5k^|  
closing entries 結賬紀錄   t8-P'3,Q$  
closing stock 期末存貨   ;mEn@@{  
closing the book 結賬   P] *x6c^n  
columnar journal 多欄日記賬   >eA@s} _8  
combination 聯合   T3fQ #p  
commission 佣金   wPM&N@Pf  
commodity 商品   6C2~0b   
common stock 普通股   l~"T>=jq3  
company 公司   I(^0/]'  
compensation 賠償   k&ooV4#f6  
compound interest 複利   N" L&Z4Z  
consignee 承銷人   ~yJ2@2I  
consignment 寄銷   d%|l)JF*5  
consignor 寄銷人   Wu 0:X*>}p  
consolidated balance sheet 合併資產負債表   ./ {79  
consolidated profit and loss account 合併損益表   $A?9U}V#^  
consolidation 合併   8</wQ6&
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construction cost 營建成本   J'Pyn  
construction revenue 營建收入   XHU$&t`7>g  
contract 合同   U,P>P+\@  
control account 統制賬戶   $~1vXe  
copyright 版權   \Wfw\x0.  
corporation 公司   0o+Yjg>\~8  
cost 成本   T)gulP  
cost accounting 成本會計   ?5EH/yV;  
cost of labour 勞工成本   fz^j3'!\  
cost of production 生產成本   ^m%#1Zd  
cost of manufacture 製造成本   k^Qf
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cost of sales 銷貨成本   s21} a,eB  
cost price 成本價格   '{AB{)1  
credit 貸方   jae9!Wi  
credit note 收款通知單   ~Fuq{e9`  
creditor 債權人   D#LV&4e>.E  
crossed check 橫線支票   .
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current account 往來活期賬戶   (|BY<Ac3  
current asset 流動資產   _94 W@dW  
current liability 流動負債   o*H U^  
current profit and loss 本期損益   0FOB5eBR  
debit 借方   KZjh<sjX|  
debt 債務   tQ{/9bN?P  
debtor 債務人   bvtpqI QZ  
deed 契據   ]zlA<w8   
deferred assets 遞延資產   ZHK>0>;  
deferred liabilities 遞延負債   WrGA7&!+  
delivery 交貨   dO82T3T  
delivery expense 送貨費   0<%$lr  
delivery order 出貨單   -qj[ck(y  
demand draft 即期匯票   F(hPF6Zx(  
demand note 即期票據   Zkd{EMW  
demurrage charge 延期費   F_*']:p  
deposit 存款   V^,gpTyv*  
deposit slip 存款單   fF)Q;~_VA  
depreciation 折舊   N_T5sZ\  
direct cost 直接成本   -!XG>Z  
direct labour 直接人工   /Q3>w-h  
director 董事   4Et(3[P71  
discount 折扣   V8/d27\  
discount on purchase 進貨折扣   w!"L\QT  
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