[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。   Tf!6N<dRXR  
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acceptance 承兌   $-pijBiz_  
account 賬戶   <5j%!6zo  
accountant 會計員  
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accounting 會計   ,.2qh|Ol  
accounting system 會計制度   lx5.50mI  
accounts payable 應付賬款   Z?qLn6y1W  
accounts receivable 應收賬款   ^CQp5kp]  
accumulated profits 累積利益   /mp!%j~  
adjusting entry ?#123;整記錄   cy? #LS  
adjustment ?#123;整   O>vCi&  
administration expense 管理費用   OY81|N j  
advances 預付   ~ehN%-  
advertising expense 廣告費   \}n_Sk  
agency 代理   Oh10X.)i  
agent 代理人   }BT0dKx  
agreement 契約   sl@>
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allotments 分配數   YW~ 9N  
allowance 津貼   di+|` O  
amalgamation 合併   95j
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amortization 攤銷   Iy;"ht6  
amortized cost 應攤成本   <6;@@  
annuities 年金   ^+d]'$  
applied cost 已分配成本   <VstnJo`Z  
applied expense 已分配費用   [+W<;iep  
applied manufacturing expense 己分配製造費用   `S4*~Xx  
apportioned charge 攤派費用   bFL2NH5  
appreciation 漲價   |Bi
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article of association 公司章程   ^yl}/OD  
assessment 課稅   V'dw=W17V  
assets 資產   {0+WVZ4u  
attorney fee 律師費   G `3{Q7k  
audit 審計   -\B*reC  
auditor 審計員   h:G>w`X  
average 平均數   :|ahu  
average cost 平均成本   "WtYqXyd  
bad debt 壞賬   T+RC#&>  
balance 餘額   '`<Fys&:  
balance sheet 資產負債表   :Sd`4
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bank account 銀行賬戶   Yd~J(  
bank balance 銀行結存   P'}B5I~  
bank charge 銀行手續費   EBL-+%J8  
bank deposit 銀行存款   $'eY-U8q  
bank discount 銀行貼現   %#&
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bank draft 銀行匯票   (dyY@={q  
bank loan 銀行借款   Nr*X1lJ6  
bank overdraft 銀行透支   :/$_eg0
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bankers acceptance 銀行承兌   6;s[dw5T  
bankruptcy 破產   +`1~
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bearer 持票人   w 2U302TZ  
beneficiary 受益人   `J03t\  
bequest 遺產   F1-C8V2H  
bill 票據   /joY? T  
bill of exchange 匯票   ~UeTV?)  
bill of lading 提單   v#s*I/kw  
bills discounted 貼現票據   Np$&8v+en  
bills payable 應付票據   gzKMGL ?%?  
bills receivable 應收票據   biw . ~  
board of directors 董事會   iV#A-9  
bonds 債券   [N9yWuc  
bonus 紅利   `s UY$Q  
book value 賬面價值   P{QHG 3  
bookkeeper 簿記員   d8 Jf3Mo  
bookkeeping 簿記   PXtF#,roP  
branch office general ledger 支店往來賬戶   UA~ 4O Q]  
broker 經紀人   U~?mW,iRL  
brought down 接前   s>\^dtG7  
brought forward 接上頁   lEHXh2  
budget 預算   @b.,pwZF  
by-product 副產品   LCj3{>{/=  
by-product sales 副產品銷售   k
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capital 股本   @Y.r 
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capital income 資本收益   [dFcxzM-N  
capital outlay 資本支出   2T(+VeM
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capital stock 股本   &&LB0vH
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capital stock certificate 股票   ='qVwM ['  
carried down 移後   T=sAy/1oR  
carried forward 移下頁    |xg#Q`O  
cash 現金   's5rl  
cash account 現金賬戶   f##/-NG  
cash in bank 存銀行現金   5|pF*8*  
cash on delivery 交貨收款   iOb7g@=  
cash on hand 庫存現金   Qhc;Zl  
cash payment 現金支付   %3t;[$n#  
cash purchase 現購   6P>}7R}  
cash sale 現沽   0} &/n>F  
cashier 出?#123;員   Ac|d mu  
cashiers check 本票   ao.vB']T  
certificate of deposit 存款單折   m||9,z-  
certificate of indebtedness 借據   ZS]Z0iZv9  
certified check 保付支票   OUGkam0UK  
certified public accountant 會計師   3)?WSOsL:  
charges 費用   >!']w{G  
charge for remittances 匯水手續費   kRX?o'U~C  
charter 營業執照   I"lzOD; eI  
chartered accountant 會計師   5}]+|d;  
chattles 動產   &^HVuYa.0  
check 支票   HB}rpiB  
che stub 支票存根   hp9LV2_5  
closed account 己結清賬戶   <BZC5b6  
closing 結算   MY c&  
closing entries 結賬紀錄   oZ tCx  
closing stock 期末存貨   C8Mx>6  
closing the book 結賬   1>L'F8"  
columnar journal 多欄日記賬   E7@Gpu,o  
combination 聯合   9Sd?,z  
commission 佣金   }}~a4p>%  
commodity 商品   uG6.(A1LM  
common stock 普通股   ^QJJ2jZ  
company 公司   Tt{z_gU6  
compensation 賠償   C3f\E: D)  
compound interest 複利   m}RZ)c  
consignee 承銷人   <Y1Plc  
consignment 寄銷   ['pO=ho  
consignor 寄銷人   w <"mS*Q  
consolidated balance sheet 合併資產負債表    a`f@&A`z  
consolidated profit and loss account 合併損益表   ;sAGTq  
consolidation 合併   HKT, 5  
construction cost 營建成本   p0zC(v0*  
construction revenue 營建收入   `#`jU"T|  
contract 合同   4\v &8">LL  
control account 統制賬戶   ` Z5dRLrd  
copyright 版權   s>L
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corporation 公司   CyYr5 D z  
cost 成本   Mz2TwU_  
cost accounting 成本會計   .lP',hn  
cost of labour 勞工成本   wi jO2F  
cost of production 生產成本   u)o-H!a  
cost of manufacture 製造成本   .o/uA  
cost of sales 銷貨成本   Jkbeh .  
cost price 成本價格   GCO: !,1  
credit 貸方   7[qL~BT+  
credit note 收款通知單   *xsBFCR U  
creditor 債權人   C:5d/9k  
crossed check 橫線支票   aHpZhR|f$  
current account 往來活期賬戶   Q/0gd? U?  
current asset 流動資產   '&Y_ ,-i  
current liability 流動負債   K@cWg C  
current profit and loss 本期損益   U887@-!3  
debit 借方   (Y7zaAG]  
debt 債務   5BXku=M  
debtor 債務人   { ,c*OR  
deed 契據   V8B4e4F  
deferred assets 遞延資產   $,, PF/N8c  
deferred liabilities 遞延負債   ! {G 0'  
delivery 交貨   Rb:<?&7ZzN  
delivery expense 送貨費   C&vi7Yx  
delivery order 出貨單   P,'%$DLDg  
demand draft 即期匯票   KHHYk>FR  
demand note 即期票據   AzXLlQ  
demurrage charge 延期費   A7+Z
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deposit 存款   0<~~0US  
deposit slip 存款單   !R\FCAW[x  
depreciation 折舊   e]88 4FP  
direct cost 直接成本   23L>)Q  
direct labour 直接人工   p2t04p!  
director 董事   hPBBXj/=  
discount 折扣   \-;f<%+  
discount on purchase 進貨折扣   !vRZh('R  
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