[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。   "N5!mpD"  
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acceptance 承兌   (Un_!)  
account 賬戶   m@Rtlb  
accountant 會計員   ; )Eo7?]-  
accounting 會計   4vWkT8HQ  
accounting system 會計制度   2 =iH
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accounts payable 應付賬款   UbamB+QT  
accounts receivable 應收賬款   y*23$fj(  
accumulated profits 累積利益   t0)<$At6J  
adjusting entry ?#123;整記錄   @~ETj26U'  
adjustment ?#123;整   `5~3G2T  
administration expense 管理費用   ~xLJe`"JUx  
advances 預付   )]htm&q5  
advertising expense 廣告費   OLC{ iD#  
agency 代理   t2BL(yB  
agent 代理人   ,9D+brm  
agreement 契約   $I9qgDJ)  
allotments 分配數   >znRyQ~bM  
allowance 津貼   0#cy=*E  
amalgamation 合併   Y>+y(ck  
amortization 攤銷   kg
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amortized cost 應攤成本   VQ#3#Hj  
annuities 年金   Np+&t}  
applied cost 已分配成本   o*rQP!8,oy  
applied expense 已分配費用   2*iIjw3g  
applied manufacturing expense 己分配製造費用   cLVeT  
apportioned charge 攤派費用   RsJ6OFcWV  
appreciation 漲價   GH1"xR4!  
article of association 公司章程   Q'O[R+YT ,  
assessment 課稅   JM- t< .  
assets 資產   67SV~L#%O  
attorney fee 律師費   ',^+bgs5  
audit 審計   Y!J >U  
auditor 審計員   } a AH  
average 平均數   T"7~AbgNU  
average cost 平均成本   )lk&z8;.=  
bad debt 壞賬   ]n."<qxeT
 
balance 餘額   ,\2:/>2
 
balance sheet 資產負債表   zOgTQs"ZH  
bank account 銀行賬戶   GV
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bank balance 銀行結存   \;u@"  
bank charge 銀行手續費   { FZ=olZ  
bank deposit 銀行存款   rE9I>|tX  
bank discount 銀行貼現   _WXtB#  
bank draft 銀行匯票   91>
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bank loan 銀行借款   G)v #+4  
bank overdraft 銀行透支   0sca4G0{  
bankers acceptance 銀行承兌   } :=Tm]S  
bankruptcy 破產   B/~%h|
 
bearer 持票人   Suk  
beneficiary 受益人   yeDsJ/L  
bequest 遺產   1$qh`<\  
bill 票據   I$N8tn+E  
bill of exchange 匯票   4SPy28<f  
bill of lading 提單   Mj[f~  
bills discounted 貼現票據   HK|ynBAo  
bills payable 應付票據   26T"XW'_  
bills receivable 應收票據   J]f3CU,<N  
board of directors 董事會   ;bHV  
bonds 債券   tyaA\F57  
bonus 紅利   w2_bd7Wp<  
book value 賬面價值   oF(Lji?m  
bookkeeper 簿記員   w?kJ+lmOQy  
bookkeeping 簿記   m3Il3ZY.  
branch office general ledger 支店往來賬戶   L|bwZ,M=}?  
broker 經紀人   V,rq0xW  
brought down 接前   4jD2FFG- G  
brought forward 接上頁   5waKI?4F  
budget 預算   Xp0F [>h  
by-product 副產品   S26MDLk`R3  
by-product sales 副產品銷售   Y"A/^]   
capital 股本   .{y uo{u  
capital income 資本收益   ,U(1NK8o  
capital outlay 資本支出   S[WG$  
capital stock 股本   C8z{XSo  
capital stock certificate 股票   [1.+HyJ}  
carried down 移後   M1KqY:9E  
carried forward 移下頁   8\:NMP8W\  
cash 現金   sc,Xw:YO  
cash account 現金賬戶   0RoU}r@z4  
cash in bank 存銀行現金   giz7{Ai   
cash on delivery 交貨收款   */|BpakD<  
cash on hand 庫存現金   y+7w,m2  
cash payment 現金支付   \hCH
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cash purchase 現購   GnvL'ESa@M  
cash sale 現沽   bV,}Pp+/"!  
cashier 出?#123;員   (<^yqH?  
cashiers check 本票   :9k Ty:  
certificate of deposit 存款單折   eq UME  
certificate of indebtedness 借據   uu`G 2[t  
certified check 保付支票   n=[/Z!  
certified public accountant 會計師   qvPtyc^fN  
charges 費用   K4kMM*D  
charge for remittances 匯水手續費   CHz+814  
charter 營業執照   z[Xd%mhjO  
chartered accountant 會計師   h<$MyN4]g  
chattles 動產   =ZqT3_  
check 支票   =Q\r?(Iy  
che stub 支票存根   R=jI?p  
closed account 己結清賬戶   'q`^3&E  
closing 結算   c"[cNZo  
closing entries 結賬紀錄   1')%`~  
closing stock 期末存貨   uCcYPvm  
closing the book 結賬   55z]&5N  
columnar journal 多欄日記賬   P'_H/r/#  
combination 聯合   <)3u6Vky9  
commission 佣金   o_~eg8  
commodity 商品   |j7,Mu+
 
common stock 普通股   !jTcsN%  
company 公司   :8OZ#D_Hl  
compensation 賠償   ;n 7/O5M|  
compound interest 複利   OynXkH]0T+  
consignee 承銷人   _fKou2$yz  
consignment 寄銷   V;v8=1t!  
consignor 寄銷人   1u:< 25  
consolidated balance sheet 合併資產負債表   RNe^; B  
consolidated profit and loss account 合併損益表   6ZP"p<xX  
consolidation 合併   u?}(P_9  
construction cost 營建成本   ;XBI{CW  
construction revenue 營建收入   T \_]^]>  
contract 合同   3qf Ym}d  
control account 統制賬戶   xU4 +|d  
copyright 版權   0.@&_XTPl  
corporation 公司   \RG8{G,  
cost 成本   Eqj_m|@  
cost accounting 成本會計   Ck)*&  
cost of labour 勞工成本   qHrc9fB  
cost of production 生產成本   tIuCct-  
cost of manufacture 製造成本   Hhcpp7cr'  
cost of sales 銷貨成本   H["`Mn7j2  
cost price 成本價格   V)[@98T_4?  
credit 貸方   !*7vFl  
credit note 收款通知單   xjKR R?  
creditor 債權人   fR(d
  
crossed check 橫線支票   6V7B;tB  
current account 往來活期賬戶   vbyH<LPz5  
current asset 流動資產   G6$kv2(k`@  
current liability 流動負債   AHXSt  
current profit and loss 本期損益   ,)vDeU  
debit 借方   $}!p+$  
debt 債務   3`t%g[D1  
debtor 債務人   ;6>2"{N
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deed 契據   !1$])VQWI  
deferred assets 遞延資產   t%E!o0+8Z  
deferred liabilities 遞延負債   .K1FKC$C  
delivery 交貨   xHD=\,{ig  
delivery expense 送貨費   n$$SNWgM  
delivery order 出貨單   ^c9t'V`IWQ  
demand draft 即期匯票   ?#}N1k\S  
demand note 即期票據   n[lJLm^(_C  
demurrage charge 延期費   hEKf6#  
deposit 存款   wA
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deposit slip 存款單   ;V*l.gr'2  
depreciation 折舊   .y!<t}  
direct cost 直接成本   1;Ou7T 9w  
direct labour 直接人工   XAF+0 x!  
director 董事   3=aQG'B  
discount 折扣   2N: ,Q8~  
discount on purchase 進貨折扣   --$ 4Q(#  
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