[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。   T Z!@IBu  
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acceptance 承兌   Ed2A\S6tl  
account 賬戶   h ^s8LE3  
accountant 會計員   Ps[#z@5{x  
accounting 會計   DQaE9gmC  
accounting system 會計制度   Bvh{|tP4  
accounts payable 應付賬款   [9#zEURS  
accounts receivable 應收賬款   tCar:p4$  
accumulated profits 累積利益   l\uNh~\  
adjusting entry ?#123;整記錄   |{_>H'  
adjustment ?#123;整   =q`T|9v  
administration expense 管理費用   5}Xi`'g,  
advances 預付   {Qn{w%!|  
advertising expense 廣告費   /H3w7QU   
agency 代理   Nd{U|k3pL  
agent 代理人   ;K%/sIIke  
agreement 契約   Z&P\}mm  
allotments 分配數   (oG.A  
allowance 津貼   IOY7w"|LW  
amalgamation 合併   M CP GDr  
amortization 攤銷   z0#2?o  
amortized cost 應攤成本   bMNr +N  
annuities 年金   i" )_Xb_1  
applied cost 已分配成本   3dolrW  
applied expense 已分配費用   4z9lk^#"X  
applied manufacturing expense 己分配製造費用   &ODo7@v`1  
apportioned charge 攤派費用   I3d}DpPx%  
appreciation 漲價   qd#7A ksm  
article of association 公司章程   VxARJ*4=Y  
assessment 課稅   fFWi 3.  
assets 資產   HXztEEK6  
attorney fee 律師費   Bx#=$ka  
audit 審計   K}^#VlY9  
auditor 審計員   4RYH^9;>K  
average 平均數   %~gI+0HK  
average cost 平均成本   M}f(-,9  
bad debt 壞賬   Jmi,;Af'/  
balance 餘額   ;gD \JA  
balance sheet 資產負債表   kxJ[Bi#  
bank account 銀行賬戶   p
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bank balance 銀行結存   v\@ RwtP  
bank charge 銀行手續費   uoe Zb=<  
bank deposit 銀行存款   VuH ->  
bank discount 銀行貼現   8N?D1;F;  
bank draft 銀行匯票   7]ysvSM  
bank loan 銀行借款   SgehOu  
bank overdraft 銀行透支   Q~VM.G  
bankers acceptance 銀行承兌   2Q5@2jT  
bankruptcy 破產   o[fg:/5) A  
bearer 持票人   1 <+ aF,  
beneficiary 受益人   't0M+_J  
bequest 遺產   +@?'dw  
bill 票據   #8yo9g6  
bill of exchange 匯票   lG%697P  
bill of lading 提單   T<?kH  
bills discounted 貼現票據   o ] z#~^w  
bills payable 應付票據   {uoF5|O6K  
bills receivable 應收票據   1 9#>\9*  
board of directors 董事會   LdN[N^n[H  
bonds 債券   |iUC\F=-  
bonus 紅利   $?bD55  
book value 賬面價值   MGt>:&s(]  
bookkeeper 簿記員   T,1qR:58  
bookkeeping 簿記   EG\;l9T  
branch office general ledger 支店往來賬戶   F P|cA^$<  
broker 經紀人   wK#*|  
brought down 接前   nReld :#T  
brought forward 接上頁   f17E2^(I(}  
budget 預算   dIlpo0; F  
by-product 副產品   M(LIF^'U:m  
by-product sales 副產品銷售   R_KDY  
capital 股本   |%v:>XEO  
capital income 資本收益   z+{qQ!  
capital outlay 資本支出   Y%;X7VxU*  
capital stock 股本   L-C^7[48=  
capital stock certificate 股票   k_7b0dr%F  
carried down 移後   j&'6|s{  
carried forward 移下頁   H>+])~#  
cash 現金   _#6Qf  
cash account 現金賬戶   h-?yed*?  
cash in bank 存銀行現金   'yq ?xlIj  
cash on delivery 交貨收款   5~@-LXqL  
cash on hand 庫存現金   &{a!)I>  
cash payment 現金支付   1p$(\
 
cash purchase 現購   *qy \%A  
cash sale 現沽   1ruI++P  
cashier 出?#123;員   0#!
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cashiers check 本票   Vb\g49\o/  
certificate of deposit 存款單折   ,v>;/qm  
certificate of indebtedness 借據   nH6SA1$kW  
certified check 保付支票   `cXLa=B)9  
certified public accountant 會計師   ~io.TS|r  
charges 費用   m{ !$_z8:  
charge for remittances 匯水手續費   cr{yy :D  
charter 營業執照   `?(J(H  
chartered accountant 會計師   ]B=*p0~j^n  
chattles 動產   *YvtT(Gt  
check 支票   az0=jou<Zl  
che stub 支票存根   ,#3Aaw   
closed account 己結清賬戶   PR:B6 F8  
closing 結算   |<,qnf| -  
closing entries 結賬紀錄   `v``}8tm  
closing stock 期末存貨   Yr_B(n  
closing the book 結賬   ?%hd3zc+f  
columnar journal 多欄日記賬   f/UU{vX(  
combination 聯合   ZF[W<Q  
commission 佣金   klT?h[I!  
commodity 商品   RdWn =;  
common stock 普通股   <m`CLVx8m  
company 公司   >,]a>V  
compensation 賠償   uhfK\.3  
compound interest 複利   SefhOh^,V  
consignee 承銷人   *pa hZiO  
consignment 寄銷   Uq#2~0n>  
consignor 寄銷人   Q!@M/@-Ky  
consolidated balance sheet 合併資產負債表   v.Bwg7R3  
consolidated profit and loss account 合併損益表   ue@/o,C>  
consolidation 合併   0j!3\=P$  
construction cost 營建成本   w!6{{m  
construction revenue 營建收入   DPxx9lN_rx  
contract 合同   MLHCBRi  
control account 統制賬戶   xB Wl |j  
copyright 版權   <$z[pw<  
corporation 公司   a~0 ~Y y  
cost 成本   zl:by?  
cost accounting 成本會計   h@$SJe(hl  
cost of labour 勞工成本   0<!9D):Bb  
cost of production 生產成本   t;w<n"  
cost of manufacture 製造成本   q=5aHH% |  
cost of sales 銷貨成本   pJ/]\>#5  
cost price 成本價格   +a.2\Qt2A  
credit 貸方   oLKliA=q  
credit note 收款通知單   m_/U t  
creditor 債權人   >=;-:  
crossed check 橫線支票   SqPqL<,e  
current account 往來活期賬戶   5WHz_'c  
current asset 流動資產   w gS'/  
current liability 流動負債   @iuX~QA[9  
current profit and loss 本期損益   (x2?{\?  
debit 借方   O^8ZnN _+  
debt 債務   1!MJ+?Jl  
debtor 債務人   g@>l lve{  
deed 契據   piM4grg \  
deferred assets 遞延資產   .>R`#@+I  
deferred liabilities 遞延負債   IsI5c  
delivery 交貨   I~n4}}9M  
delivery expense 送貨費   DfAF-Yhut  
delivery order 出貨單   )mm0PJF~q  
demand draft 即期匯票   Lf5zHUH  
demand note 即期票據   t/Io.d   
demurrage charge 延期費   K^fs#7  
deposit 存款   R
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deposit slip 存款單   i-v: %  
depreciation 折舊   CjpGo}a/  
direct cost 直接成本   aJ(/r.1G  
direct labour 直接人工   N=1ue`i  
director 董事   gW~T{+f  
discount 折扣   vEg%ivj3  
discount on purchase 進貨折扣   .S54:vs  
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