[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。   ?6=u[))M&  
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acceptance 承兌   5o&noRIIr  
account 賬戶   edv&!  
accountant 會計員   Fw!TTH6l0  
accounting 會計   9X-w5$<  
accounting system 會計制度   [
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accounts payable 應付賬款   +>uiI
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accounts receivable 應收賬款   vm y?8E6+  
accumulated profits 累積利益   eumpNF%$  
adjusting entry ?#123;整記錄   fI([vI
 
adjustment ?#123;整   WzwH;!  
administration expense 管理費用   GV"HkE;  
advances 預付   0~:Eo89  
advertising expense 廣告費   v3`k?jAaI  
agency 代理   2iJ)K rw  
agent 代理人   5RysN=czA  
agreement 契約   I}S~,4  
allotments 分配數   )* \N[zm  
allowance 津貼   jLZ^EM-  
amalgamation 合併    ~;#OQ[  
amortization 攤銷   L~PBD?l  
amortized cost 應攤成本   1'G&PX  
annuities 年金   wcI?.  
applied cost 已分配成本   D;bHX  
applied expense 已分配費用   XFiP8aX<  
applied manufacturing expense 己分配製造費用   +%%Ef]  
apportioned charge 攤派費用   7i$)iNW  
appreciation 漲價   ,sqxxq  
article of association 公司章程   +nj 2  
assessment 課稅   ..5rW0lr  
assets 資產   :p@.a
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attorney fee 律師費   `3CdW  
audit 審計   g]V_) }
 
auditor 審計員   Hido[  
average 平均數   PqJB&:ZV  
average cost 平均成本   <V~B8C!)  
bad debt 壞賬   k+D"LA%J  
balance 餘額   3i I 4yg  
balance sheet 資產負債表   7`c\~_Df_  
bank account 銀行賬戶   H`:2J8   
bank balance 銀行結存   &O:IRR7p  
bank charge 銀行手續費   $k,wA8OZ-  
bank deposit 銀行存款   Q^H8gsv  
bank discount 銀行貼現   pp2,d`01[L  
bank draft 銀行匯票   oieJ7\h]m  
bank loan 銀行借款   m);0sb  
bank overdraft 銀行透支   fQkfU;5  
bankers acceptance 銀行承兌   l[AQyR1+/  
bankruptcy 破產   ?m(]@6qa  
bearer 持票人   .EF(<JC?  
beneficiary 受益人   =G9 9U/  
bequest 遺產   IOjp'6Yr  
bill 票據   e@ mjh,  
bill of exchange 匯票   UBm L:Qv  
bill of lading 提單   8?za&v  
bills discounted 貼現票據   `Pcbc\"*y  
bills payable 應付票據   Biva{'[m  
bills receivable 應收票據   e` QniTkT  
board of directors 董事會   :"~SKJm  
bonds 債券   aJ{-m@/5  
bonus 紅利   %wD
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book value 賬面價值   S#^2k!(|G  
bookkeeper 簿記員   L2,.af6+  
bookkeeping 簿記   5p}ri,Y<  
branch office general ledger 支店往來賬戶   2lc  
broker 經紀人   1
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brought down 接前    l:i&l?>_  
brought forward 接上頁   S <Rb
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budget 預算   XsXO S8  
by-product 副產品   0|J]EsPxu  
by-product sales 副產品銷售   $5]}]  
capital 股本   Q:5^K  
capital income 資本收益   p|gzU$FWbk  
capital outlay 資本支出   dKk#j@[n"  
capital stock 股本   <l.l6okp  
capital stock certificate 股票   [qL{w&R  
carried down 移後   ' a>YcOw  
carried forward 移下頁   IW{}l=D/  
cash 現金   Z0'&@P$  
cash account 現金賬戶   `B A'a" $  
cash in bank 存銀行現金   ^5D%)@~  
cash on delivery 交貨收款   AbExJ~JV\g  
cash on hand 庫存現金   _ g8CvH)?!  
cash payment 現金支付   ]<xzCPB  
cash purchase 現購   E xls_oSp  
cash sale 現沽   28! ke  
cashier 出?#123;員   F<+!28&h  
cashiers check 本票   1`Ig A0V`"  
certificate of deposit 存款單折   QhJuH_f 0  
certificate of indebtedness 借據   4F`&W*x  
certified check 保付支票   D^Gs_z$['  
certified public accountant 會計師   T
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charges 費用   +L,V_z  
charge for remittances 匯水手續費   tgVMgu  
charter 營業執照   bl3?C  
chartered accountant 會計師   A/c#2  
chattles 動產   \V_Tc`  
check 支票    W<@9ndvH  
che stub 支票存根   _m.w5n
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closed account 己結清賬戶   z@21Z`,  
closing 結算   6KRC_-  
closing entries 結賬紀錄   *yZ `aKfH  
closing stock 期末存貨   Xm
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closing the book 結賬   A`:a T{j  
columnar journal 多欄日記賬   xjy(f~'  
combination 聯合   FX1H2N(  
commission 佣金   Q3I^(Ll"L  
commodity 商品   4o<rj4G>  
common stock 普通股   7C9_;81_Dt  
company 公司   vk4Q2P  
compensation 賠償   X5tx(}j  
compound interest 複利   5~[m]   
consignee 承銷人   y}U}AUt  
consignment 寄銷   &"?S0S>r!  
consignor 寄銷人   oMNSQMlI  
consolidated balance sheet 合併資產負債表   x^79s_h5  
consolidated profit and loss account 合併損益表    _X=6M gU  
consolidation 合併   IQ-l%x[fue  
construction cost 營建成本   $bZ-b1{c C  
construction revenue 營建收入   #O8=M(- V  
contract 合同   >@4AxV\  
control account 統制賬戶   cF
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copyright 版權   e0Gs|c+6  
corporation 公司   kr |k \  
cost 成本   7kT X  
cost accounting 成本會計   ocUBSK|K)  
cost of labour 勞工成本   !)W#|sys&  
cost of production 生產成本   bF+j%=  
cost of manufacture 製造成本   -XwS?*O  
cost of sales 銷貨成本   R>;&4Sjr  
cost price 成本價格   oJ"D5d,  
credit 貸方   ZB/1I;l`c  
credit note 收款通知單   w &J_c8S  
creditor 債權人   ~.0'v [N  
crossed check 橫線支票   ZZCm438  
current account 往來活期賬戶   8xhx*A  
current asset 流動資產   WQD:~*C:  
current liability 流動負債   Wyeb1  
current profit and loss 本期損益   p Tz]8[ ^  
debit 借方   5tLb o  
debt 債務   =#<bB)59  
debtor 債務人   ZBN,%P!P0  
deed 契據   3=} P l,  
deferred assets 遞延資產   T-/3 A%v  
deferred liabilities 遞延負債   j?k|-0  
delivery 交貨   r_ B.bK  
delivery expense 送貨費   [cl+AV "  
delivery order 出貨單   , `EOJ"|  
demand draft 即期匯票    )/~o'M3  
demand note 即期票據   *n [BBz  
demurrage charge 延期費   AP1ZIc6  
deposit 存款   3#>%_ @<  
deposit slip 存款單   DxpJP,wY3  
depreciation 折舊    M}@>h  
direct cost 直接成本   Y> }\'$\b  
direct labour 直接人工   unbIfl=  
director 董事   imAOYEH7}  
discount 折扣   %f1IV(3Qc  
discount on purchase 進貨折扣   u&UmI- }  
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