[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。   zEY Ey1  
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acceptance 承兌   }W<]fK  
account 賬戶   4E3HY
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accountant 會計員   pM[UC{  
accounting 會計   3v:RLnB  
accounting system 會計制度   :[(X!eP  
accounts payable 應付賬款   C bG"8F|4  
accounts receivable 應收賬款   (B]Vw+/  
accumulated profits 累積利益   )
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adjusting entry ?#123;整記錄   m{Q{ qJ5>  
adjustment ?#123;整   @R}L 4  
administration expense 管理費用   ~2A<fL,-  
advances 預付   WP^%[?S2  
advertising expense 廣告費   x)#k$QU  
agency 代理   !l6B_[!
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agent 代理人   GLc+`,.  
agreement 契約   XrSqUD   
allotments 分配數   a(
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allowance 津貼   \/K>Iv'$  
amalgamation 合併   %XGX(  
amortization 攤銷   */\dH<  
amortized cost 應攤成本   2%vwC]A  
annuities 年金   -lSm:O@'  
applied cost 已分配成本   7-e)V{A`w  
applied expense 已分配費用   s'\"%~nF<  
applied manufacturing expense 己分配製造費用   )Y?Hf2']  
apportioned charge 攤派費用   )IZ$R*Y{  
appreciation 漲價   ?\\ ]u  
article of association 公司章程   3CQpe  
assessment 課稅   mq'q@@:c  
assets 資產   #C%<g:F8  
attorney fee 律師費   L1)?5D  
audit 審計   ~,':PUkiV  
auditor 審計員   Q1eiU Y6  
average 平均數   3)0*hq&83  
average cost 平均成本   "c\T  
bad debt 壞賬   k~=-o>}C  
balance 餘額   {!oO>t  
balance sheet 資產負債表   `5e#9@/e  
bank account 銀行賬戶   d2X#_(+d  
bank balance 銀行結存   `q_7rrkO  
bank charge 銀行手續費   B fw>2  
bank deposit 銀行存款   oF,8j1  
bank discount 銀行貼現   zKV{JUpG  
bank draft 銀行匯票   o ]Vx6  
bank loan 銀行借款   e1&c_"TOih  
bank overdraft 銀行透支   :X`J1E]Rjd  
bankers acceptance 銀行承兌   qd{|"(9B  
bankruptcy 破產   YVW!u6W'[6  
bearer 持票人   NJl|/
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beneficiary 受益人   d G:=tf&1R  
bequest 遺產   M;Vx[s,#,  
bill 票據   yMz@-B  
bill of exchange 匯票   ~q|^z[7  
bill of lading 提單   $$qhX]^~  
bills discounted 貼現票據   A;kAAM  
bills payable 應付票據   a+]=3o  
bills receivable 應收票據   =:a3cr~  
board of directors 董事會   HM[BFF[;/  
bonds 債券   %8{' XJ!  
bonus 紅利   TR)'I  
book value 賬面價值   c1n? @L  
bookkeeper 簿記員   eW >k'ez  
bookkeeping 簿記   wRie{Vk  
branch office general ledger 支店往來賬戶   3U:0,-j"  
broker 經紀人   9pjk3a  
brought down 接前   m?B@VDZ  
brought forward 接上頁   ,9+@
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budget 預算   aUA+%  
by-product 副產品   c yN_Sg  
by-product sales 副產品銷售   ,sLV6DM  
capital 股本   Vl9\&EL  
capital income 資本收益   ^uZ%d  
capital outlay 資本支出   'm/b+9?.  
capital stock 股本   CB|z{(&N  
capital stock certificate 股票   _&w!J
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carried down 移後   $~ItT1k_  
carried forward 移下頁   'Y"q=@Ei9  
cash 現金   ~kN 6Hr*X  
cash account 現金賬戶   N+}yw4lb  
cash in bank 存銀行現金   m&
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cash on delivery 交貨收款   <,cDEN7  
cash on hand 庫存現金   Q
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cash payment 現金支付   T_gW't>   
cash purchase 現購   hR{Fn L  
cash sale 現沽   LQ{4r1,u]  
cashier 出?#123;員   }l [t0C t  
cashiers check 本票   ^Y'>3o21f  
certificate of deposit 存款單折   sk],_l<  
certificate of indebtedness 借據   1y?TyU P  
certified check 保付支票   Vx#xq#wK  
certified public accountant 會計師   H <FDi{  
charges 費用   7x1jpQ-  
charge for remittances 匯水手續費   ZGp8$Y>r  
charter 營業執照   f'%}{l: ss  
chartered accountant 會計師   7z+NR&'M$  
chattles 動產   xSLN  
check 支票   J\ 3~  
che stub 支票存根   v1)jZ.:  
closed account 己結清賬戶   }QC:!e,yG  
closing 結算   LL,~&5{  
closing entries 結賬紀錄   p$"*U[%l  
closing stock 期末存貨   ke/o11LP  
closing the book 結賬    52%.^/  
columnar journal 多欄日記賬   "kN5AeRg  
combination 聯合   ("9)=x*5  
commission 佣金   x&?35B i  
commodity 商品   7tt&/k? Q  
common stock 普通股   .Wa6?r<g  
company 公司   W~7q&||;C  
compensation 賠償   #~ >0Dr  
compound interest 複利   "dkvk7zCP  
consignee 承銷人   nq$^}L3&~  
consignment 寄銷   #U6Wv1H{Lp  
consignor 寄銷人   mirMDJsl%  
consolidated balance sheet 合併資產負債表   pWQ?pTh  
consolidated profit and loss account 合併損益表   lual'~  
consolidation 合併   Zo&U3b{Dy  
construction cost 營建成本   l[h??C`  
construction revenue 營建收入   sa*hoL18  
contract 合同   LL:B H, [  
control account 統制賬戶   jNB-FVaT  
copyright 版權   Xt$?Kx_,  
corporation 公司   Z?^AX&F  
cost 成本   q|Ga   
cost accounting 成本會計   GadD*psD2  
cost of labour 勞工成本   aFl(K\  
cost of production 生產成本   :KW   
cost of manufacture 製造成本   ~>qcV=F^d,  
cost of sales 銷貨成本   `VS/Xyp  
cost price 成本價格   (s\Nm_j  
credit 貸方   3 i>uKU1  
credit note 收款通知單   tF=96u_X  
creditor 債權人   _\u'~wWl  
crossed check 橫線支票   aA\v  
current account 往來活期賬戶   T@f$w/15  
current asset 流動資產   X\flx~  
current liability 流動負債   [Si`pPvl  
current profit and loss 本期損益   7@06x+!  
debit 借方   <.:B .k  
debt 債務   jg2>=}  
debtor 債務人   n.Ekpq\  
deed 契據   *78TT\q<  
deferred assets 遞延資產   +VzR9ksJj  
deferred liabilities 遞延負債   SVeL c  
delivery 交貨   QhN5t/Hr  
delivery expense 送貨費   g9 g &]  
delivery order 出貨單   0nae gy?,  
demand draft 即期匯票   C~kw{g+|  
demand note 即期票據   c!6.D  
demurrage charge 延期費   Y2Y/laD  
deposit 存款   .,feRK>3  
deposit slip 存款單   RD,`
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depreciation 折舊   KZ&8aulP  
direct cost 直接成本   esFBWJ  
direct labour 直接人工   ]BX|G`CCc  
director 董事   OCF=)#}qd  
discount 折扣   %}2 s74D*Z  
discount on purchase 進貨折扣   HjL+Wg  
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