[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。   iK.MC%8?  
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acceptance 承兌   4&$G;?#W2  
account 賬戶   a7d78 2~  
accountant 會計員   .upcUS8  
accounting 會計   {) .=G  
accounting system 會計制度   |r /}r,t}  
accounts payable 應付賬款   6DR8(j)=[%  
accounts receivable 應收賬款   U}qW9X;o  
accumulated profits 累積利益   }%jb/@~  
adjusting entry ?#123;整記錄   liU=5BL  
adjustment ?#123;整   tDi=T]-bt  
administration expense 管理費用   gK%&VzG4  
advances 預付   >w*"LZjTTK  
advertising expense 廣告費   4ErDGYg}  
agency 代理   @:c
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agent 代理人   lYZHM,"  
agreement 契約   H$[--_dI{  
allotments 分配數   -l,ib=ne  
allowance 津貼   z2dM*NMK  
amalgamation 合併   &[s^`e  
amortization 攤銷   0[hl&7 Ab@  
amortized cost 應攤成本   }~ +  
annuities 年金   ~w$8* 2D  
applied cost 已分配成本   0`S!+d  
applied expense 已分配費用   Y{J/Oib  
applied manufacturing expense 己分配製造費用   ]#*@<T*[  
apportioned charge 攤派費用   Z]Qm64^I  
appreciation 漲價   Az. Y-O<$\  
article of association 公司章程   {QhvHV  
assessment 課稅   M!I:$DZt  
assets 資產   RCmPZ  
attorney fee 律師費   ,3Wa~\/Q  
audit 審計   h]D=v B  
auditor 審計員   (Bmjz*%M  
average 平均數   %d?%^) u,  
average cost 平均成本   
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bad debt 壞賬   G;^iwxzhO  
balance 餘額   4bJ3uIP#  
balance sheet 資產負債表   ! 4s$93  
bank account 銀行賬戶   p(U'Ydl~  
bank balance 銀行結存   :zZtZT!  
bank charge 銀行手續費   F*NIs:3;  
bank deposit 銀行存款   @L~
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bank discount 銀行貼現   95H`-A  
bank draft 銀行匯票   r[?rwc^  
bank loan 銀行借款   Xajjzl\b  
bank overdraft 銀行透支   "@ f`O  
bankers acceptance 銀行承兌   rSZWmns  
bankruptcy 破產   PDir?'  
bearer 持票人   Z6 aT%7}}  
beneficiary 受益人   HML6<U-eS  
bequest 遺產   c{852R  
bill 票據   $ &^ ,(z9  
bill of exchange 匯票   sF|$oyDE  
bill of lading 提單   t4JGd)r  
bills discounted 貼現票據   j"NqNv  
bills payable 應付票據   ~\oJrRYR `  
bills receivable 應收票據   [UI bO@e  
board of directors 董事會   s0`uSQ2X  
bonds 債券   (ncfR  
bonus 紅利   a1}W2;W0]g  
book value 賬面價值   +(P;4ZOmB  
bookkeeper 簿記員   xQD#; 7  
bookkeeping 簿記   PD$'xY|1=  
branch office general ledger 支店往來賬戶   cX&c%~  
broker 經紀人   d+IPa<N  
brought down 接前   V,Gt5lL&/!  
brought forward 接上頁   oOD|FrlY  
budget 預算   'kC$R;#\7  
by-product 副產品   Y

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by-product sales 副產品銷售   -,i1T(p1  
capital 股本   /stED{j,  
capital income 資本收益   V~+Unn  
capital outlay 資本支出   -\I0*L'$|\  
capital stock 股本   W!Xgse3  
capital stock certificate 股票   JZ
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carried down 移後   $Z(zO;k.  
carried forward 移下頁   7v
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cash 現金   LD6fi  
cash account 現金賬戶   iFHVr'Og'  
cash in bank 存銀行現金   h?R-t*G?  
cash on delivery 交貨收款   ,sc>~B@Q  
cash on hand 庫存現金   BPPhVE  
cash payment 現金支付   N2~z
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cash purchase 現購   k\%{1oRA  
cash sale 現沽   eIEcj<f  
cashier 出?#123;員   U{R*WB b  
cashiers check 本票   )V>FU=   
certificate of deposit 存款單折   r>G$u  
certificate of indebtedness 借據   OC[a?#R1  
certified check 保付支票   $DQ -.WI  
certified public accountant 會計師   V}JW@  
charges 費用   =]^*-f}J9  
charge for remittances 匯水手續費   tL3(( W"  
charter 營業執照   ;WzT"yW)T  
chartered accountant 會計師   MJD4#G  
chattles 動產   /R,/hiKx\  
check 支票   FIS-xpv$  
che stub 支票存根   wY=ky629  
closed account 己結清賬戶   I{2e0  
closing 結算   "2; UXX-H  
closing entries 結賬紀錄   Lr+2L_/v`  
closing stock 期末存貨   ^6`R:SV4Gx  
closing the book 結賬   }W YY5L8^  
columnar journal 多欄日記賬   HL)1{[|`  
combination 聯合   ybB}|4d&  
commission 佣金   G +YF  
commodity 商品   `
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common stock 普通股   0? l  
company 公司   sF|lhLi  
compensation 賠償   :4; >).  
compound interest 複利   ;j(xr PNb  
consignee 承銷人   c"QI`;D_c  
consignment 寄銷   z1L.  
consignor 寄銷人   dXOjaS# ~  
consolidated balance sheet 合併資產負債表   )8vcg{b{d  
consolidated profit and loss account 合併損益表   (V+(\<M  
consolidation 合併   %%f=aPw  
construction cost 營建成本   ]]]7"a  
construction revenue 營建收入   ~\Ynih  
contract 合同   #AY+[+  
control account 統制賬戶   SC!IQ80H#D  
copyright 版權  
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corporation 公司   Pjx9@i  
cost 成本   4o|~KX8Qz  
cost accounting 成本會計   /bw-*  
cost of labour 勞工成本   5}By2Tx  
cost of production 生產成本   e;gf??8}  
cost of manufacture 製造成本   ZHB'^#b  
cost of sales 銷貨成本   3NJ-.c@(p  
cost price 成本價格   UM#]olh  
credit 貸方   hMDyE.X-  
credit note 收款通知單   !Q?4sAB  
creditor 債權人   nbYaYL?&  
crossed check 橫線支票   Y /wvn8~C  
current account 往來活期賬戶   R8?A%yxf  
current asset 流動資產   A#p@`|H#B  
current liability 流動負債   co*5NM^  
current profit and loss 本期損益   ,=
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debit 借方   'fgDe  
debt 債務   ^yb_aCw  
debtor 債務人   N*z<VZ  
deed 契據   '}}DPoV  
deferred assets 遞延資產   uIba{9tM"P  
deferred liabilities 遞延負債   5 )C~L]  
delivery 交貨   z=u4&x|xA  
delivery expense 送貨費   #VrT
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delivery order 出貨單   ;1y\!f3#V~  
demand draft 即期匯票   `C=p7%  
demand note 即期票據   ?J ma^ S  
demurrage charge 延期費   x^;nfqn|  
deposit 存款   q&wMp{  
deposit slip 存款單   7>4t{aRf_8  
depreciation 折舊   ?e ~*,6  
direct cost 直接成本   ?W|POk}  
direct labour 直接人工   . X Y'l  
director 董事   )dvOg'it  
discount 折扣   ]-q:Z4rb  
discount on purchase 進貨折扣   Nd0Wt4=  
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