[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。   C9;X6  
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acceptance 承兌   ,I:m*.q  
account 賬戶   CR8r|+(8  
accountant 會計員   QT&Ws+@ s{  
accounting 會計   !Pjg&19  
accounting system 會計制度   hm} :Me$[)  
accounts payable 應付賬款   &DhA$o
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accounts receivable 應收賬款   $(mdz)Cfy  
accumulated profits 累積利益   Dqcu$V]  
adjusting entry ?#123;整記錄   {O,M
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adjustment ?#123;整   {3p7`h
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administration expense 管理費用   {{)[Ap)  
advances 預付   \ fFy$  
advertising expense 廣告費   3Os3=Ix  
agency 代理   ALie Uf  
agent 代理人   gm\o>YclS  
agreement 契約   ;7=JU^@D@  
allotments 分配數   .AI'L|FQ%c  
allowance 津貼   tJF~Xv2L!  
amalgamation 合併   58ZiCvq v  
amortization 攤銷   %-p{?=:K  
amortized cost 應攤成本   AT'$VCYC(  
annuities 年金   |l\/ {F  
applied cost 已分配成本   5z mHb  
applied expense 已分配費用   KGLhl;a  
applied manufacturing expense 己分配製造費用   bFx J|  
apportioned charge 攤派費用   '
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appreciation 漲價   + d)~;I$  
article of association 公司章程   |DS@90}  
assessment 課稅   cb&In<q  
assets 資產   <hC3#dNRd  
attorney fee 律師費   iwx0V  
audit 審計   `Ta(P30  
auditor 審計員   7,VWvmWJex  
average 平均數   yzzre>F  
average cost 平均成本   YhK/pt43C  
bad debt 壞賬   !*
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balance 餘額   "X}F%:HL  
balance sheet 資產負債表   KK3xz*W0  
bank account 銀行賬戶   5
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bank balance 銀行結存   G 9":z|  
bank charge 銀行手續費   &fhurzzAm  
bank deposit 銀行存款   mqc Z3lsv  
bank discount 銀行貼現   )7mJ+d[  
bank draft 銀行匯票   2s ,n!u Fd  
bank loan 銀行借款   k3h53QTmC  
bank overdraft 銀行透支   !fjU?_[S  
bankers acceptance 銀行承兌   ;pK"N:|  
bankruptcy 破產   -t#a*?"$w  
bearer 持票人   4J|t}  
beneficiary 受益人   BCB/cBE  
bequest 遺產   6Tmb@<I_  
bill 票據   3t6'5{  
bill of exchange 匯票   =C2C~Xd  
bill of lading 提單   g' U^fN  
bills discounted 貼現票據   ri V/wN9C  
bills payable 應付票據   uy\+#:44d  
bills receivable 應收票據   u)]s J 1p  
board of directors 董事會   [zd-=.:+M[  
bonds 債券   < l ^ Z;.  
bonus 紅利   g7yHhF>%X  
book value 賬面價值   #$)rwm.jW?  
bookkeeper 簿記員   j!n> d  
bookkeeping 簿記   I<
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branch office general ledger 支店往來賬戶   >~InO^R`5  
broker 經紀人   f^)
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brought down 接前   .]l2)O
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brought forward 接上頁   @(?d0xCg  
budget 預算   .HJHJ.Js8X  
by-product 副產品   &y+*3,!n8  
by-product sales 副產品銷售   0t0:soZx  
capital 股本   }=4".V`-o  
capital income 資本收益   p5BcDYOw`  
capital outlay 資本支出   r
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capital stock 股本   d0,F'?.0|  
capital stock certificate 股票   dPX>A4wp  
carried down 移後   9xp ;$14  
carried forward 移下頁   ?OdA`!wE  
cash 現金   d7gSkna`5c  
cash account 現金賬戶   ^:j:;\;  
cash in bank 存銀行現金   mmK_xu~f28  
cash on delivery 交貨收款   l0_O<  
cash on hand 庫存現金   Ww4G  
cash payment 現金支付   4(ZV\}j1  
cash purchase 現購   =MLL-a1  
cash sale 現沽   Z%Kj^ M  
cashier 出?#123;員   :UciFIa  
cashiers check 本票   KgSxF#  
certificate of deposit 存款單折   'm:B(N@+  
certificate of indebtedness 借據   Jz b".A  
certified check 保付支票   __npX_4%S  
certified public accountant 會計師   [RuY'  
charges 費用   DR=1';63  
charge for remittances 匯水手續費   g/gL G:C  
charter 營業執照   .[A
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chartered accountant 會計師   rP_
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chattles 動產   mg]dKp  
check 支票   w5\)di  
che stub 支票存根   np(<Ap r  
closed account 己結清賬戶   )YnN9"8  
closing 結算   $Yc9><i  
closing entries 結賬紀錄   e)7r  
closing stock 期末存貨   _=#mmZkq  
closing the book 結賬   x$I>e  
columnar journal 多欄日記賬   5Bk  
combination 聯合   &rKhB-18)  
commission 佣金   v2R:=d ')>  
commodity 商品   Qg=~n:j  
common stock 普通股   O:)@J b2  
company 公司   3.Kdz}  
compensation 賠償   \PJ89u0  
compound interest 複利   KG@hjO  
consignee 承銷人   (""&$BJQ|  
consignment 寄銷   p10->BBg  
consignor 寄銷人   dZZ/(oE>  
consolidated balance sheet 合併資產負債表   f 5Oh#  
consolidated profit and loss account 合併損益表   GYO"1PM  
consolidation 合併   xH uyfQLk  
construction cost 營建成本   |1R@Jz`  
construction revenue 營建收入   j*}x e'#  
contract 合同   O8%/Id  
control account 統制賬戶   fJKOuFK  
copyright 版權   \&0NH=*^  
corporation 公司   S0cO00_ob  
cost 成本   5B6:pH6e  
cost accounting 成本會計   `N+ P,  
cost of labour 勞工成本   *d 4D9(  
cost of production 生產成本   pm+[,u!i  
cost of manufacture 製造成本   (X/JXu{  
cost of sales 銷貨成本   *v&RGY[>  
cost price 成本價格   =9-c*bL  
credit 貸方   }dCnFZ{K3  
credit note 收款通知單   G].Z| Z9  
creditor 債權人   %VCHM GP=  
crossed check 橫線支票   vSh) r 9  
current account 往來活期賬戶   zuw6YY8kQ  
current asset 流動資產   I]58;|J  
current liability 流動負債   ifUgj8i_  
current profit and loss 本期損益   3;AAC (X  
debit 借方   wuCODz@~  
debt 債務   nm..$QL  
debtor 債務人   %|Vq"MW,I  
deed 契據   S3
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deferred assets 遞延資產   %"D-1&%zY  
deferred liabilities 遞延負債   V!p;ME  
delivery 交貨   G8 VWx&RE  
delivery expense 送貨費   BZ.H6r'Q  
delivery order 出貨單   MeC@+@C  
demand draft 即期匯票   <pCZ+Yv E"  
demand note 即期票據   G6FknYj  
demurrage charge 延期費   7o3f5"z  
deposit 存款   \TjsXy=:)  
deposit slip 存款單   LvS`  
depreciation 折舊   ynhH5P|6,  
direct cost 直接成本   X(~NpLR  
direct labour 直接人工   8l6R.l  
director 董事   3$_wAt4w  
discount 折扣   Wuk
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discount on purchase 進貨折扣   y7JJ[:~~  
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