[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。   fmFzW*,E  
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acceptance 承兌   7Re-5vz R  
account 賬戶   TtPr)F|  
accountant 會計員   A#(`9  
accounting 會計   '@bJlJB9>  
accounting system 會計制度   gY!N3 *:  
accounts payable 應付賬款   5X0QxnnV  
accounts receivable 應收賬款   -j&
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accumulated profits 累積利益   #1[z;Mk0  
adjusting entry ?#123;整記錄   {SJsA)9:#  
adjustment ?#123;整   4@6<  
administration expense 管理費用   ><=rIhG%H@  
advances 預付   {(}yG_Q]!  
advertising expense 廣告費   O=aw^|oj]  
agency 代理   it)ZP H  
agent 代理人   :k~dj C  
agreement 契約   xdZ<| vMR  
allotments 分配數   =2%VZE7Vm  
allowance 津貼   7Lg7ei2mN7  
amalgamation 合併   9/@ &*  
amortization 攤銷   vM(Xi p7  
amortized cost 應攤成本   )Q]w6he3  
annuities 年金   (9]6bd  
applied cost 已分配成本   *g_w I%l  
applied expense 已分配費用   IE;\7r+h  
applied manufacturing expense 己分配製造費用   > H BJk:  
apportioned charge 攤派費用   :3^dF}>  
appreciation 漲價   hbI;Hd  
article of association 公司章程   =IZ[_ /@  
assessment 課稅   90fs:.  
assets 資產   Lc]1$  
attorney fee 律師費   1HbFtU`y~  
audit 審計   I8u!\F  
auditor 審計員   |@RpWp>2  
average 平均數   HTk\723Rdw  
average cost 平均成本   u1^\
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bad debt 壞賬   <7'&1=%r  
balance 餘額   6\n?48x}  
balance sheet 資產負債表   vk'rA{x  
bank account 銀行賬戶   L^FcS\r;  
bank balance 銀行結存   @?Zf -.  
bank charge 銀行手續費   Uw)= WImz[  
bank deposit 銀行存款   ? %(spV  
bank discount 銀行貼現   mI"D(bx\  
bank draft 銀行匯票   \|%E%Y c
 
bank loan 銀行借款   SkHYXe"]  
bank overdraft 銀行透支   : @6mFTV  
bankers acceptance 銀行承兌   &94W-zh  
bankruptcy 破產   &RO7{,`  
bearer 持票人   n@ [  
beneficiary 受益人   ){P^P!s$  
bequest 遺產   m#\[m<F  
bill 票據   3vW4<:Lgy  
bill of exchange 匯票   yMxT
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bill of lading 提單   aSL6zye ,  
bills discounted 貼現票據   =6\LIbO  
bills payable 應付票據   d1]i,C~Y  
bills receivable 應收票據   P!e=b-T  
board of directors 董事會   &| !B!eOY  
bonds 債券   $a(`ve|  
bonus 紅利   LZ<[ll#C  
book value 賬面價值   S6sq#kcH  
bookkeeper 簿記員   #U ASH&  
bookkeeping 簿記   O/b+CSS1  
branch office general ledger 支店往來賬戶   4 1t
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broker 經紀人   ;:]\KJm}?  
brought down 接前   ~<)vKk  
brought forward 接上頁   D4Etl5k  
budget 預算   ho
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by-product 副產品   u9Y3?j,oC  
by-product sales 副產品銷售   5iM[sg[y9  
capital 股本   cb$-6ZE/  
capital income 資本收益   _<*Hv*Zm  
capital outlay 資本支出  
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capital stock 股本   jfp z`zE  
capital stock certificate 股票   >jT p6tu,  
carried down 移後   h`Tz5% n  
carried forward 移下頁   41Ve }%  
cash 現金   2SG$LIV 9Y  
cash account 現金賬戶   (= ;N{u  
cash in bank 存銀行現金   F)Oe9x\/  
cash on delivery 交貨收款   QDTNx!WL  
cash on hand 庫存現金   +L%IG  
cash payment 現金支付   L0 NA*C   
cash purchase 現購   Fvd
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cash sale 現沽   _
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cashier 出?#123;員   Q5a)}6-5  
cashiers check 本票   t ls60h  
certificate of deposit 存款單折   GF$`BGW  
certificate of indebtedness 借據   +TJEG?o  
certified check 保付支票   MX|H}+\  
certified public accountant 會計師   'V&Y[7Aeq  
charges 費用   ig!7BxM)<h  
charge for remittances 匯水手續費   Z?G&.# :  
charter 營業執照   #FH[hRo=6  
chartered accountant 會計師   !{%&=tIZ  
chattles 動產   @xAfZb2E  
check 支票   '0Q,  
che stub 支票存根   n<7q `tM#  
closed account 己結清賬戶   9`B$V##-L  
closing 結算   \6!W05[ Q  
closing entries 結賬紀錄   R 94
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closing stock 期末存貨  
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closing the book 結賬   (k?7:h  
columnar journal 多欄日記賬   }q[Bd  
combination 聯合   6'-As=iw  
commission 佣金   +-$Ko fnM  
commodity 商品   =O$M_1lp  
common stock 普通股   )>a B  
company 公司   nH-V{=
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compensation 賠償   O XP\R  
compound interest 複利   s1j{x&OSq  
consignee 承銷人   #0Ds'
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consignment 寄銷   r@G#[.*A>  
consignor 寄銷人   aSutM   
consolidated balance sheet 合併資產負債表   B&?sF" Y  
consolidated profit and loss account 合併損益表   (eWPis[  
consolidation 合併   Af(WV>'  
construction cost 營建成本   z@ 35NZn  
construction revenue 營建收入   (5Nv8H 8|  
contract 合同   {y)s.b~JB  
control account 統制賬戶   sW@krBxMv  
copyright 版權   K`-!uZW:B7  
corporation 公司   w3T]H_V  
cost 成本   =/0=$\Ws  
cost accounting 成本會計   b;cMl'  
cost of labour 勞工成本   X6e/g{S)  
cost of production 生產成本   4Y\wnwI  
cost of manufacture 製造成本   cmwPu
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cost of sales 銷貨成本   ~ 5 "JzT  
cost price 成本價格   {R6HG{"IS6  
credit 貸方   |I;$M;'r&  
credit note 收款通知單   RO(TvZ0pE  
creditor 債權人   f. }c7  
crossed check 橫線支票   C~% 1w%nn  
current account 往來活期賬戶   Q>< 0[EPj3  
current asset 流動資產   *Mc7f?H  
current liability 流動負債   ?/hZb"6W  
current profit and loss 本期損益   (qMj-l  
debit 借方   V~IIYB7  
debt 債務   "/{RhY<  
debtor 債務人   XRN+`J  
deed 契據   $FTO   
deferred assets 遞延資產   i
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deferred liabilities 遞延負債   !U%T&?E l  
delivery 交貨   KJn!Ap  
delivery expense 送貨費   a?h*eAAc.  
delivery order 出貨單   &DG->$&|  
demand draft 即期匯票   Gbpw5n;e  
demand note 即期票據   T#@lDpO  
demurrage charge 延期費   * jq7X   
deposit 存款   da!P 0x9p  
deposit slip 存款單   HeGYu?&  
depreciation 折舊   #18FA|   
direct cost 直接成本   +0wT!DZW\=  
direct labour 直接人工   & WOiik  
director 董事   t&q N:  J  
discount 折扣   2-*V=El  
discount on purchase 進貨折扣   iSLGwTdLn  
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