[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。   q:D0$YY0  
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acceptance 承兌   D KMbs  
account 賬戶   k7Be'E BKG  
accountant 會計員   eaZ)1od  
accounting 會計   1,*Z_ F=y  
accounting system 會計制度   >uqS  
accounts payable 應付賬款   k8t Na@H  
accounts receivable 應收賬款   [/#k $-  
accumulated profits 累積利益   >8Yrmq  
adjusting entry ?#123;整記錄   !m/Dd0  
adjustment ?#123;整   k:HSB</}  
administration expense 管理費用   aLyhxmn ^)  
advances 預付   BW(DaNt^  
advertising expense 廣告費   F%ylR^H>  
agency 代理   n<Xm%KH.  
agent 代理人   y>pq*i  
agreement 契約   9DP75 ti  
allotments 分配數   uq#h\p|  
allowance 津貼   Q e2/4j4  
amalgamation 合併   Y&cjJ`rw  
amortization 攤銷   j8ohzX[ Y  
amortized cost 應攤成本   +%cr ?g  
annuities 年金   U}C#:Xi>$  
applied cost 已分配成本   `'WY'\|C  
applied expense 已分配費用   4d3]pvv  
applied manufacturing expense 己分配製造費用   ]@j"0F/`  
apportioned charge 攤派費用   /w0v5X7  
appreciation 漲價   |B
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article of association 公司章程   Kt&$Si  
assessment 課稅   5M.n'*   
assets 資產   >i#_)th"U!  
attorney fee 律師費   `sp'Cl!  
audit 審計   (HX[bG`  
auditor 審計員   w _6Y+  
average 平均數   Xy(SzJ%  
average cost 平均成本   S|5lx7  
bad debt 壞賬   aK=3`q  
balance 餘額   77bZ  
balance sheet 資產負債表   /IQ-|Qkg  
bank account 銀行賬戶   rsIPI69qJ.  
bank balance 銀行結存   x#}eC'Q  
bank charge 銀行手續費   N=?kEX O  
bank deposit 銀行存款   3S2 p:\]  
bank discount 銀行貼現   p/^\(/\])  
bank draft 銀行匯票   0tm "kzy  
bank loan 銀行借款   &.bR1wX  
bank overdraft 銀行透支   CR|&VxA  
bankers acceptance 銀行承兌   $\J9F=<a  
bankruptcy 破產   OTjryJ^  
bearer 持票人   ,I:m*.q  
beneficiary 受益人   +>9^])K|  
bequest 遺產   A **
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bill 票據   3
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bill of exchange 匯票   !Pjg&19  
bill of lading 提單   hm} :Me$[)  
bills discounted 貼現票據   &DhA$o
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bills payable 應付票據   `/j|Rb|eow  
bills receivable 應收票據   Dqcu$V]  
board of directors 董事會   {O,M
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bonds 債券   {3p7`h
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bonus 紅利   D"XQ!1 B%  
book value 賬面價值   |>fS"u  
bookkeeper 簿記員   3Os3=Ix  
bookkeeping 簿記   'L+BkE6+%  
branch office general ledger 支店往來賬戶   )/i|"`)>_  
broker 經紀人   4JQ`&:?r  
brought down 接前   x]01j4HJ  
brought forward 接上頁   s{EX ;   
budget 預算   v+_Y72h*a  
by-product 副產品   58ZiCvq v  
by-product sales 副產品銷售   %-p{?=:K  
capital 股本   F0^~YYRJV  
capital income 資本收益   &Or=_5Y`  
capital outlay 資本支出   N#!1@!2BN  
capital stock 股本   *SG2k .$  
capital stock certificate 股票   d"`
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carried down 移後   j I@$h_n  
carried forward 移下頁   F3|pS:  
cash 現金   adPU)k_j:  
cash account 現金賬戶   SIVLYi  
cash in bank 存銀行現金   r@ *A  
cash on delivery 交貨收款   iwx0V  
cash on hand 庫存現金   Dj&bHC5%  
cash payment 現金支付   7,VWvmWJex  
cash purchase 現購   NcMq
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cash sale 現沽   |a:Vp
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cashier 出?#123;員   dC|#l?P  
cashiers check 本票   qvT+d l3#[  
certificate of deposit 存款單折   i1\ /\^  
certificate of indebtedness 借據   KK3xz*W0  
certified check 保付支票   2*DS_=6o  
certified public accountant 會計師   ={vtfgxl  
charges 費用   72.IhBNtT  
charge for remittances 匯水手續費   &fhurzzAm  
charter 營業執照   Bo(l!G  
chartered accountant 會計師   .vF<3p|  
chattles 動產   )7mJ+d[  
check 支票   l'8TA~  
che stub 支票存根   !PTbR4s  
closed account 己結清賬戶   \@" . GM%  
closing 結算  
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closing entries 結賬紀錄   h#;K9 #x6  
closing stock 期末存貨   #;\;F PuZ  
closing the book 結賬   lXy@Cf  
columnar journal 多欄日記賬   w[[@&T\`  
combination 聯合   Y]0y -H  
commission 佣金   Nmq5Tv  
commodity 商品   "T[jQr  
common stock 普通股   O*CX@Ne  
company 公司   8=AKOOU7>  
compensation 賠償   Z"KuS  
compound interest 複利   ~}ZX^l&k{P  
consignee 承銷人   3YF]o9  
consignment 寄銷   A'R sy6  
consignor 寄銷人   yC$7XSr=  
consolidated balance sheet 合併資產負債表   (pNng"/  
consolidated profit and loss account 合併損益表   5i&V ~G  
consolidation 合併   `g1~ya(MC  
construction cost 營建成本   /kVc7LC  
construction revenue 營建收入   <4bo7XH  
contract 合同   [cs8/Q8+  
control account 統制賬戶   l@jJJ)Qyk  
copyright 版權   1k({(\>qq  
corporation 公司   j2n@8sCSO  
cost 成本   H;L&G|[  
cost accounting 成本會計   ;$;/#8`>  
cost of labour 勞工成本   64s;6=  
cost of production 生產成本   +' 4dP#  
cost of manufacture 製造成本   Db:WAjU  
cost of sales 銷貨成本   /T'nY{  
cost price 成本價格   `Pbn  
credit 貸方   ,gD i)]  
credit note 收款通知單   8{e 3  
creditor 債權人   X;RI7{fW%X  
crossed check 橫線支票   = F<` -6  
current account 往來活期賬戶   h /Nt
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current asset 流動資產   \H12~=p`B  
current liability 流動負債   )$g/PQ  
current profit and loss 本期損益   !g:UM R  
debit 借方   OaWq8 MIZ-  
debt 債務   %c{)'X  
debtor 債務人   8r,%!70  
deed 契據   7QFEQ}  
deferred assets 遞延資產   !!>G{  
deferred liabilities 遞延負債   |sAg@kM  
delivery 交貨   >f/g:[  
delivery expense 送貨費   gC 4#!P  
delivery order 出貨單   ajr8tp'  
demand draft 即期匯票   6*Qpq7Ml  
demand note 即期票據   i i Y[  
demurrage charge 延期費   SQx):L)P6  
deposit 存款   J6P Tkm}^  
deposit slip 存款單   Ca|;8ggf  
depreciation 折舊   Xs_y!l  
direct cost 直接成本   $ 7!GA9Bn  
direct labour 直接人工   #1k,t  
director 董事   cxdM!L; `  
discount 折扣   n4,J#h/  
discount on purchase 進貨折扣   ?sE21m?b-  
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