[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。   6U{A6hH]  
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acceptance 承兌   irQ'Rm[  
account 賬戶   s70Z&3A  
accountant 會計員   m?(8T|i   
accounting 會計   )'kpO>_G  
accounting system 會計制度   V| u2(*  
accounts payable 應付賬款   6nTM~]5.  
accounts receivable 應收賬款   e(7#>O%1  
accumulated profits 累積利益   !Ubm 586!  
adjusting entry ?#123;整記錄   E !!,JnU  
adjustment ?#123;整   x^K4&'</  
administration expense 管理費用   %}@iz(*}>  
advances 預付   1gHe$dzXk  
advertising expense 廣告費   !@& 3q|  
agency 代理   L"ho|v9:  
agent 代理人   $!O@Z8B  
agreement 契約   /1EAj  
allotments 分配數   [|:{qQyD  
allowance 津貼   ZxvH1q
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amalgamation 合併   7i($/mNl  
amortization 攤銷   "L2*RX.R  
amortized cost 應攤成本   aMI;;iL^  
annuities 年金   dWd%>9}  
applied cost 已分配成本   'OnfU{Ai  
applied expense 已分配費用   vgeqH[:  
applied manufacturing expense 己分配製造費用   ^BF}wQb:j  
apportioned charge 攤派費用   7 .29'  
appreciation 漲價   SXw r$)4_  
article of association 公司章程   [S'1OR$FQ\  
assessment 課稅   B''yW{  
assets 資產   ebze_:  
attorney fee 律師費   _UVpQ5pN  
audit 審計   LtRRX@qJw  
auditor 審計員  
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average 平均數   |:S6Gp[\O  
average cost 平均成本   5az%yS  
bad debt 壞賬   Wx0i_HFR  
balance 餘額   b d 1^  
balance sheet 資產負債表   `%Fp'`ZM$8  
bank account 銀行賬戶   q=3>ij{v  
bank balance 銀行結存   h8(#\E  
bank charge 銀行手續費   vYRY?~8 C  
bank deposit 銀行存款   ^/#+0/Bn  
bank discount 銀行貼現   \d"\7SA  
bank draft 銀行匯票   8;g i8Y  
bank loan 銀行借款   y
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bank overdraft 銀行透支   d>f;N+O%  
bankers acceptance 銀行承兌   7RT{RE  
bankruptcy 破產   a*(Zb|g  
bearer 持票人   4$R!)  
beneficiary 受益人   ?d%)R*3IX  
bequest 遺產   Iynks,ikA  
bill 票據   1 NP  
bill of exchange 匯票   A"S"La%"  
bill of lading 提單    ]\yB,  
bills discounted 貼現票據   NAo.79  
bills payable 應付票據   GXZ="3W |  
bills receivable 應收票據   ;"&?Okz  
board of directors 董事會   XKGiw 2 C  
bonds 債券   K yh6QA^  
bonus 紅利   k5< n:
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book value 賬面價值   +c_AAMe  
bookkeeper 簿記員   r $S9/  
bookkeeping 簿記   %R$)bGT  
branch office general ledger 支店往來賬戶   l-w4E"n3  
broker 經紀人   A'w+Lc.2  
brought down 接前   %uo8z~+  
brought forward 接上頁   hp)>Nzdx  
budget 預算   6 :4GI  
by-product 副產品   4PVg?  
by-product sales 副產品銷售   )FwOg;=3M"  
capital 股本   k1D7=&i  
capital income 資本收益   #)S}z+I  
capital outlay 資本支出   d_ =K (}eR  
capital stock 股本   +(Y\w^@%H  
capital stock certificate 股票   ,P<I<QYu  
carried down 移後   9 ,fV  
carried forward 移下頁   &m5^ YN$b  
cash 現金   ZTTA??}Y  
cash account 現金賬戶   u8 k^\Do  
cash in bank 存銀行現金   lSR\wz*Fk  
cash on delivery 交貨收款   TU?n;h#TZ  
cash on hand 庫存現金   {b
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cash payment 現金支付   9-n]_AF`0  
cash purchase 現購   `G":y[Q  
cash sale 現沽   J.rS@Z`~7  
cashier 出?#123;員   |!K&h(J|  
cashiers check 本票   Kj?)]Z4  
certificate of deposit 存款單折   _,^f,W
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certificate of indebtedness 借據   {W?!tD43"  
certified check 保付支票   05ZYOs}  
certified public accountant 會計師   _dd_Z40R  
charges 費用   `x=
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charge for remittances 匯水手續費   Vc'p+e|(  
charter 營業執照   "|i1AR:I  
chartered accountant 會計師   s;h`n$  
chattles 動產   d '2JMdbc  
check 支票   M}jl\{  
che stub 支票存根   ^Whc<>|  
closed account 己結清賬戶   5 n4/}s  
closing 結算   1%M^MT%&  
closing entries 結賬紀錄   fXevr `  
closing stock 期末存貨   4oF,;o+v\4  
closing the book 結賬   B#."cg4VR  
columnar journal 多欄日記賬   (a!E3y5 ,  
combination 聯合   ip'v<%,Q3"  
commission 佣金   \^ F6)COy  
commodity 商品   /X R gsF  
common stock 普通股   >&<D.lx  
company 公司   !4F@ !.GG!  
compensation 賠償   J mF` 5  
compound interest 複利   IKp(KlA  
consignee 承銷人   Rpcnpo  
consignment 寄銷   =L$RY2S"  
consignor 寄銷人   ]H:K$nmX  
consolidated balance sheet 合併資產負債表   'iYaA- 9j  
consolidated profit and loss account 合併損益表   K6<1&  
consolidation 合併   IsL=DV/  
construction cost 營建成本   kGq<Zmy|  
construction revenue 營建收入   etW-gbr  
contract 合同   0g#?'sD  
control account 統制賬戶   RAyR&p  
copyright 版權   7Ph+Vs+h  
corporation 公司   e ]>{
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cost 成本   ]:^kw$  
cost accounting 成本會計   y(#F&
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cost of labour 勞工成本   p|Fhh\,*`X  
cost of production 生產成本   Us9$,(3  
cost of manufacture 製造成本   =7P; /EV  
cost of sales 銷貨成本   \No22Je6d  
cost price 成本價格   Hi{!<e2  
credit 貸方   N~arxe(K  
credit note 收款通知單   \v_t: "  
creditor 債權人   ~?A,GalS  
crossed check 橫線支票   zGFW?|o<  
current account 往來活期賬戶   Y@%6*uTLa  
current asset 流動資產   xcIZ'V  
current liability 流動負債   :kI x?cc  
current profit and loss 本期損益   _jb"@TY  
debit 借方   w_J`29uc  
debt 債務   ;lWy?53=@  
debtor 債務人   7]9s_13]  
deed 契據   'E8dkVlI  
deferred assets 遞延資產   M/sqOhg  
deferred liabilities 遞延負債   H"? -&>V-  
delivery 交貨   S+OI?QS  
delivery expense 送貨費   m9>nvrQ  
delivery order 出貨單   l 0b=;^6  
demand draft 即期匯票   +XRv iHA`  
demand note 即期票據   {K0T%.G  
demurrage charge 延期費   j'0*|f^z  
deposit 存款   J&:0ytG  
deposit slip 存款單   z8"=W,2  
depreciation 折舊   Sdt2D  
direct cost 直接成本   <ct{D|mm  
direct labour 直接人工   O ,1u\Zy/  
director 董事   E.% F/mM  
discount 折扣   !%M-w0vC9  
discount on purchase 進貨折扣   " Gn; Q-@  
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