[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。   '2m"ocaf  
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acceptance 承兌   HK`r9frn  
account 賬戶   )C$1))  
accountant 會計員   
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accounting 會計   @Zfg]L{Lr  
accounting system 會計制度   FES0lw{G#  
accounts payable 應付賬款   {&pBy  
accounts receivable 應收賬款   j.KV:zJU  
accumulated profits 累積利益   P7;q^jlB  
adjusting entry ?#123;整記錄   MG3xX;  
adjustment ?#123;整   S vW{1  
administration expense 管理費用   #kAk d-QY6  
advances 預付   o X?~  
advertising expense 廣告費   +"PME1  
agency 代理   >,nK  
agent 代理人   tCQf `  
agreement 契約   /B5rWJ2AS  
allotments 分配數   +A2}@k  
allowance 津貼   {/!Yavx  
amalgamation 合併   @mEB=X(-l=  
amortization 攤銷   W ZW:q  
amortized cost 應攤成本   eyG[1EEU  
annuities 年金   ky[^uQ>0  
applied cost 已分配成本   zu``F]B  
applied expense 已分配費用   .wkW<F7  
applied manufacturing expense 己分配製造費用   zO6Sl[)  
apportioned charge 攤派費用   6tup^Rlo;$  
appreciation 漲價   8!7`F.BX  
article of association 公司章程   %wIb@km  
assessment 課稅   #Z}YQ$g  
assets 資產   c5 t7X-LB  
attorney fee 律師費   > ;~ia3  
audit 審計   cd)}a_9  
auditor 審計員   ?P Mi#H  
average 平均數   j15t8du&O  
average cost 平均成本   Fc a_(jw  
bad debt 壞賬   H@`lM~T[  
balance 餘額   7'R7J"sY`|  
balance sheet 資產負債表   l!%V&HJV  
bank account 銀行賬戶   M|qJZ#{4>  
bank balance 銀行結存   .'S_
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bank charge 銀行手續費   r1.OLn?C  
bank deposit 銀行存款   l ,ra
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bank discount 銀行貼現   @|@6
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bank draft 銀行匯票   Z%7X"w  
bank loan 銀行借款   Fj1'z5$  
bank overdraft 銀行透支   ]wV_xZ)l^A  
bankers acceptance 銀行承兌   +}NQ|y V  
bankruptcy 破產   QVWUm!  
bearer 持票人   [k7 ;^A5/  
beneficiary 受益人   wQ\bGBks  
bequest 遺產   W+
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bill 票據   
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bill of exchange 匯票   3 /LW6W|  
bill of lading 提單   Z+Pp d=||,  
bills discounted 貼現票據   uar[D|DcD"  
bills payable 應付票據   T0K*!j}O  
bills receivable 應收票據   _&PF(/w  
board of directors 董事會   zc!q a"4yM  
bonds 債券   rqhRrG{L|&  
bonus 紅利   ~lH2#u>g  
book value 賬面價值   p\r V6+  
bookkeeper 簿記員   7OLchf  
bookkeeping 簿記   HkyN$1s  
branch office general ledger 支店往來賬戶   k]yv#Pa  
broker 經紀人   tDNo; f  
brought down 接前   >RKepV(X7  
brought forward 接上頁   ?^{Ey[)'(  
budget 預算   C<N7zMwT  
by-product 副產品   ib~EQ?u{  
by-product sales 副產品銷售   B-tLRLWn   
capital 股本   O\^D 6\ v  
capital income 資本收益   wO"ezQ  
capital outlay 資本支出  
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capital stock 股本   nLBi}T  
capital stock certificate 股票   :/i13FQ  
carried down 移後   4j~WrdI*  
carried forward 移下頁   ,~7+r#q7  
cash 現金    QHe:  
cash account 現金賬戶   (:|1h@K/R  
cash in bank 存銀行現金   )|<g\>/  
cash on delivery 交貨收款   Fzn#>`qG  
cash on hand 庫存現金   KZwzQ"Hl  
cash payment 現金支付   'd9cCQ}  
cash purchase 現購   Sigu p#.p  
cash sale 現沽   )Tad]Hd"W  
cashier 出?#123;員   8iN@n8O  
cashiers check 本票   txy'7t  
certificate of deposit 存款單折   #oEq)Vq>g|  
certificate of indebtedness 借據   T$s)aM  
certified check 保付支票   a}7P:e*u  
certified public accountant 會計師   r }Nq"s<  
charges 費用   ]C$$Cx)Ex  
charge for remittances 匯水手續費   UQCond+K  
charter 營業執照   l ?gh7m_ej  
chartered accountant 會計師   7dXh,sD  
chattles 動產   /G#W/Q  
check 支票   u9%AK g}~  
che stub 支票存根   `-<m#HF:)d  
closed account 己結清賬戶   P%Wl`NA P  
closing 結算   0coRar?+b  
closing entries 結賬紀錄   X*rB`M7,  
closing stock 期末存貨   8'Q1'yc  
closing the book 結賬   L'}^Av_+  
columnar journal 多欄日記賬   T 2i\S9X  
combination 聯合   R|dSjEs  
commission 佣金   9XW[NY#)#  
commodity 商品   e}q!m(K]e-  
common stock 普通股   xwu,<M v`  
company 公司   jp+#N pH  
compensation 賠償   (r$QQO)/  
compound interest 複利   JL&ni]m  
consignee 承銷人   RUlJP  
consignment 寄銷   }t5pz[z
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consignor 寄銷人   q<?r5H5  
consolidated balance sheet 合併資產負債表   o1@. <Q+}  
consolidated profit and loss account 合併損益表   &3'zG)  
consolidation 合併   ?=\_U  
construction cost 營建成本   )\,hc$<=m  
construction revenue 營建收入   '2c4 4F)i  
contract 合同   He)dm5#fg  
control account 統制賬戶   vKNxL^x  
copyright 版權   0+"P1/  
corporation 公司   _c6 zzGtH  
cost 成本   SLI358]$<  
cost accounting 成本會計   -vBk,;^>  
cost of labour 勞工成本   -Khb  
cost of production 生產成本   RaY=~g  
cost of manufacture 製造成本   B<?fD  
cost of sales 銷貨成本   J|[`8 *8  
cost price 成本價格   dG'5: ,n/  
credit 貸方   ^W
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credit note 收款通知單   h*?/[XY  
creditor 債權人   4p_@f^v~QH  
crossed check 橫線支票   *saO~.-;4  
current account 往來活期賬戶   Se&%Dr3Nv  
current asset 流動資產   %#b+ =J  
current liability 流動負債   qGc>+!y  
current profit and loss 本期損益   qf6}\0   
debit 借方   ]e]l08  
debt 債務   Ue]GHJ2  
debtor 債務人   >,%7bq=T!  
deed 契據   XW9 [VUW~  
deferred assets 遞延資產   jRzQ`*KC#  
deferred liabilities 遞延負債   0qMf6  
delivery 交貨   vt-53fa|  
delivery expense 送貨費   |&a[@(N:zf  
delivery order 出貨單   h;sdm/  
demand draft 即期匯票   L[9]Ez$2+  
demand note 即期票據   JIyIQg'5i  
demurrage charge 延期費   @Xe[5T  
deposit 存款   IOi6' 1l  
deposit slip 存款單   YC0FXNV  
depreciation 折舊   NX4}o&mDwn  
direct cost 直接成本   4>xv7  
direct labour 直接人工   _"#ucM=B:-  
director 董事   JK9}Kb};  
discount 折扣   3xz{[5<p  
discount on purchase 進貨折扣   c YMlcwS  
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