[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。   cRPr9LfD@  
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acceptance 承兌   79y'Ja+`j  
account 賬戶   AZ}%MA;q  
accountant 會計員   @$_rEdwi  
accounting 會計   .Pqj6Ko9  
accounting system 會計制度   s@R3#"I  
accounts payable 應付賬款   wP+'04H0  
accounts receivable 應收賬款   Lp~ c  
accumulated profits 累積利益   ]IL3$eR  
adjusting entry ?#123;整記錄   &<m WA]cAL  
adjustment ?#123;整    z, :+Oc  
administration expense 管理費用   chMt5L+5  
advances 預付   30e(4@!4vW  
advertising expense 廣告費   $K;_Wf  
agency 代理   ,[+ZjAyG}#  
agent 代理人   d8 3+6d  
agreement 契約   F&-5&'6G+  
allotments 分配數   G`&'Bt{Z*  
allowance 津貼   6eVe}V4W  
amalgamation 合併   -{.h\  
amortization 攤銷   CAcOWwDm  
amortized cost 應攤成本   R?i-"JhW  
annuities 年金   8j({=xb
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applied cost 已分配成本   <%T%NjN PQ  
applied expense 已分配費用   Nj"_sA p  
applied manufacturing expense 己分配製造費用    W"#j7p`d  
apportioned charge 攤派費用   ]g>T9,)l  
appreciation 漲價   T749@!v`z  
article of association 公司章程   `V$ cz88b  
assessment 課稅   Wll CcD1  
assets 資產   J T}dor  
attorney fee 律師費   #nt<j2}m  
audit 審計   a'(lVZA;  
auditor 審計員   mk$Yoz  
average 平均數   o
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average cost 平均成本   L8%=k%H(1  
bad debt 壞賬   U*c{:K-C  
balance 餘額   uugzIV)  
balance sheet 資產負債表   aa' 0EU:  
bank account 銀行賬戶   !dYX2!lvT  
bank balance 銀行結存   C]{V%jU  
bank charge 銀行手續費   .XZ 71E  
bank deposit 銀行存款   +Uc&%Px  
bank discount 銀行貼現   AF07KA#  
bank draft 銀行匯票   70I4-[/z[d  
bank loan 銀行借款   M<hs_8_*  
bank overdraft 銀行透支   =iPd@f"$  
bankers acceptance 銀行承兌   INeWi=1  
bankruptcy 破產   f^>lObvd  
bearer 持票人   'ocwXyP,  
beneficiary 受益人   8=b{'s^^F  
bequest 遺產   #m[w=Pu}  
bill 票據   1yY'hb,0  
bill of exchange 匯票    g@N=N  
bill of lading 提單   j/; @P  
bills discounted 貼現票據   @/Wty@PU  
bills payable 應付票據   P,+0   
bills receivable 應收票據   0n=9TmE  
board of directors 董事會   {jCu9 ]c!  
bonds 債券   C'xU=OnA8  
bonus 紅利   cfQh  
book value 賬面價值   9X*eE  
bookkeeper 簿記員   Z"PDOwj5  
bookkeeping 簿記   6H. L!tUI  
branch office general ledger 支店往來賬戶   rVIb'sa  
broker 經紀人   @O*ev|o@x  
brought down 接前   d(dw]6I6  
brought forward 接上頁   Q?I"J$]&L  
budget 預算   oVxV,oH(  
by-product 副產品   yQQDGFTb!=  
by-product sales 副產品銷售   ~6Ee=NaLzP  
capital 股本   2e D\_IW  
capital income 資本收益   a#
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capital outlay 資本支出   71.:p,Z@z  
capital stock 股本   S'H0nJ3  
capital stock certificate 股票   xaq=?3QOH  
carried down 移後   t=@Jw  
carried forward 移下頁   { <ao4w6B  
cash 現金   3:CQMZ|;@  
cash account 現金賬戶   9lazo  
cash in bank 存銀行現金   >?uH#%C5  
cash on delivery 交貨收款   Duo#WtC  
cash on hand 庫存現金   Vzv.e
6_  
cash payment 現金支付   `Mh<S+/  
cash purchase 現購   Qe=Q8c
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cash sale 現沽   sD8xH  
cashier 出?#123;員   o^"d2=  
cashiers check 本票   IbNTdg]/F`  
certificate of deposit 存款單折   OYRR'X.E  
certificate of indebtedness 借據   Rcm(Y7  
certified check 保付支票   =-B3vd:LF  
certified public accountant 會計師   \gk3w,B?E  
charges 費用   IUBps0.T\  
charge for remittances 匯水手續費   7 +W?Qo  
charter 營業執照   9gIJX?  
chartered accountant 會計師   +#*z"a`  
chattles 動產   Vp0GmZ  
check 支票   qh'f,#dI}  
che stub 支票存根   E'kQ  
closed account 己結清賬戶   "1j\ZCXK_Z  
closing 結算   Up2\X#6  
closing entries 結賬紀錄   Wx\"wlJ7.3  
closing stock 期末存貨   S:GUR6g8D  
closing the book 結賬   {II7%\ya  
columnar journal 多欄日記賬   cB"F1~z  
combination 聯合   bz,cfc ;?$  
commission 佣金   laRKt"A  
commodity 商品   GLcZ=6)"'  
common stock 普通股   5Vm}<8{  
company 公司   b42pLbpe'E  
compensation 賠償    ,IvnNnl2  
compound interest 複利   7!840 :a?+  
consignee 承銷人   D+U/]sW  
consignment 寄銷   "=RoI  
consignor 寄銷人   g!|E!\p  
consolidated balance sheet 合併資產負債表   rM?Dp2  
consolidated profit and loss account 合併損益表   r.G/f{=<@  
consolidation 合併   Z 5YW L4s  
construction cost 營建成本   YQ`#C#Wb  
construction revenue 營建收入   n^(yW  
contract 合同   b2@x(5#  
control account 統制賬戶   QNI|h;D  
copyright 版權   Z*Hxrw\!0  
corporation 公司   T_B.p*\BM  
cost 成本    DlkKQ  
cost accounting 成本會計   ~ M>z O#U6  
cost of labour 勞工成本   H;!hp0y  
cost of production 生產成本   6V?&hq&t  
cost of manufacture 製造成本   _G*x :<  
cost of sales 銷貨成本   21EUP6}8j  
cost price 成本價格   5pyvs;As  
credit 貸方   ?GfA;O  
credit note 收款通知單   nv[Sb%/  
creditor 債權人   /!uBk3x:  
crossed check 橫線支票   8ch~UBq/  
current account 往來活期賬戶   *b l{F
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current asset 流動資產   `; %a QR  
current liability 流動負債   iOXP\:mPo  
current profit and loss 本期損益   Leick6  
debit 借方   HNyDWD)_  
debt 債務   ?4?j
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debtor 債務人   12DdUPOi  
deed 契據   l6U'  
deferred assets 遞延資產   &!~n=]*sz  
deferred liabilities 遞延負債   p00Bg o  
delivery 交貨   |]3);^0  
delivery expense 送貨費   !Jp.3,\?~  
delivery order 出貨單   F"TI9ib  
demand draft 即期匯票   ~u&O  
demand note 即期票據   S_;:iC]B  
demurrage charge 延期費   hLD;U J?S  
deposit 存款   3E@&wpj  
deposit slip 存款單   Xz@;`>8i  
depreciation 折舊   ~:b~f]lO  
direct cost 直接成本   ? bg pUv  
direct labour 直接人工   KgAX0dM  
director 董事   Y6DiISl  
discount 折扣   `B0*/ml  
discount on purchase 進貨折扣   ;-Dd\\)p  
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