[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。   ,+gtr.  
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acceptance 承兌   O~x{p,s U  
account 賬戶   w Bm4~~_  
accountant 會計員   ~YviXSW  
accounting 會計   EBQ_c@  
accounting system 會計制度   <4/q5
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accounts payable 應付賬款   L5 Ai  
accounts receivable 應收賬款   mYXL  
accumulated profits 累積利益   8(S|=cR  
adjusting entry ?#123;整記錄   (r}StR+  
adjustment ?#123;整   J\'f5)k  
administration expense 管理費用   |gINB3L  
advances 預付   QAZs1;lU  
advertising expense 廣告費   o@aXzF2  
agency 代理   29|nt1Z  
agent 代理人   78?{;iNv  
agreement 契約   vQ$"|8,  
allotments 分配數   <&)zT#"  
allowance 津貼   @j%@Z  
amalgamation 合併   $~ d6KFT  
amortization 攤銷   +x4*T  
amortized cost 應攤成本   &fkH\o7)  
annuities 年金   IM2<:N%'  
applied cost 已分配成本   aSHN*tP%y  
applied expense 已分配費用   1UB .2}/:  
applied manufacturing expense 己分配製造費用   $I ,Np)i  
apportioned charge 攤派費用   {%,4P_m  
appreciation 漲價   )2Y]A^Y   
article of association 公司章程   .6bo  
assessment 課稅   ozH
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assets 資產   puEu)m^  
attorney fee 律師費   la$%%@0/  
audit 審計   h_\ W 7xt  
auditor 審計員   pB%oFWqK  
average 平均數   I_`NjJ;61  
average cost 平均成本   4`RZ&w;1H2  
bad debt 壞賬   ']OT7)_
 
balance 餘額   />>KCmc  
balance sheet 資產負債表   |&bucG=  
bank account 銀行賬戶   ~rAcT6#  
bank balance 銀行結存   F)/4#[  
bank charge 銀行手續費   W}(T5D" 3x  
bank deposit 銀行存款   .=hVto[QC  
bank discount 銀行貼現   "#f5jH  
bank draft 銀行匯票   ~Q]::  
bank loan 銀行借款   ZHoYnp-~z  
bank overdraft 銀行透支   , BZ(-M  
bankers acceptance 銀行承兌   lx?v .:zl\  
bankruptcy 破產  
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bearer 持票人   {!.w}  
beneficiary 受益人   ;oVOq$ql  
bequest 遺產   ^R7X!tO q4  
bill 票據   7 VYhRC-  
bill of exchange 匯票   2IkyC`  
bill of lading 提單   6IJ;od.\b$  
bills discounted 貼現票據   =i/r:  
bills payable 應付票據   -|= )
 
bills receivable 應收票據   u:w
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board of directors 董事會   ,hT**(W  
bonds 債券   fM*aZc*Y  
bonus 紅利   ZHj7^y@P  
book value 賬面價值   ]/[@.   
bookkeeper 簿記員   } C~9?Y  
bookkeeping 簿記   kmu7~&75  
branch office general ledger 支店往來賬戶   ("<4Ry.u  
broker 經紀人   swLNNA.  
brought down 接前   |]Y6*uEX<  
brought forward 接上頁   QG@Z%P~,E  
budget 預算   ,E+\SBQS_  
by-product 副產品   q)YHhH\  
by-product sales 副產品銷售   *WWDwY@!u  
capital 股本   D<*)^^  
capital income 資本收益   )"E1/$*k  
capital outlay 資本支出   }me`(zp  
capital stock 股本   G=kW4rAk  
capital stock certificate 股票   v.gAi6  
carried down 移後   (^<skx>  
carried forward 移下頁   _m%Ab3iT~  
cash 現金   $?pfst~;O  
cash account 現金賬戶   N[yS heT  
cash in bank 存銀行現金   Scmew  
cash on delivery 交貨收款   W&&C[@Jd3  
cash on hand 庫存現金   +NOq>kH@  
cash payment 現金支付   xBqZ: BQ  
cash purchase 現購   &nY#GHB  
cash sale 現沽   h6tYy_(G  
cashier 出?#123;員   )R"UX:Q>  
cashiers check 本票   K>-01AGHL  
certificate of deposit 存款單折   e8z?) 4T  
certificate of indebtedness 借據   $]^Io)}f@  
certified check 保付支票   LftGA7uGJ)  
certified public accountant 會計師   -"bC[WN  
charges 費用   SzUH6|=.R=  
charge for remittances 匯水手續費   5mm&l+N)  
charter 營業執照   OgCNqW d-  
chartered accountant 會計師   JPg ^h  
chattles 動產   (/i|3P  
check 支票   @U =~c9  
che stub 支票存根   $vnx)#r3  
closed account 己結清賬戶   +9#qNkP  
closing 結算   sAF="uB  
closing entries 結賬紀錄   pM*( kN  
closing stock 期末存貨   5hDPX\  
closing the book 結賬   }=u#,nDl>$  
columnar journal 多欄日記賬   KJt6d`ZN  
combination 聯合   *nV"X0&  
commission 佣金   2=naPTP(  
commodity 商品   3u,B<  
common stock 普通股   J{nA ?[  
company 公司   ;i?R+T  
compensation 賠償   }%0X7'  
compound interest 複利   q'uGB fE.  
consignee 承銷人   z|$9%uz "  
consignment 寄銷   a! ;#u8f  
consignor 寄銷人   Lo=n)cV1,  
consolidated balance sheet 合併資產負債表   CH5>u  
consolidated profit and loss account 合併損益表   6E_YUk?KW  
consolidation 合併   e&NJj:Ph*  
construction cost 營建成本   p>W@h*[6w  
construction revenue 營建收入   Mh}vr%0;)  
contract 合同   gYmO4/c,  
control account 統制賬戶   -N A2+].  
copyright 版權   Z!l]v.S  
corporation 公司   g)IW9q2  
cost 成本   U~oGg$  
cost accounting 成本會計   JX#0<U|L  
cost of labour 勞工成本   fC$@m_-KD  
cost of production 生產成本   D|'[[=  
cost of manufacture 製造成本   NT9|``^Z  
cost of sales 銷貨成本   R pT7Nr  
cost price 成本價格   lZ) qV!<  
credit 貸方   }|Bs|$q  
credit note 收款通知單   X-psao0tI`  
creditor 債權人   4"\%/kG  
crossed check 橫線支票   Bz>5OuOVS\  
current account 往來活期賬戶   dKa2_|k'  
current asset 流動資產   *dsI>4%m  
current liability 流動負債   @eq.&{&  
current profit and loss 本期損益   x]t$Zb/Uxa  
debit 借方   4AKPS&k;  
debt 債務   v <OZ # L$  
debtor 債務人  
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deed 契據   MXDUKh7v3  
deferred assets 遞延資產   q*cEosi'F?  
deferred liabilities 遞延負債   'UC1!
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delivery 交貨   |AS<I4+&  
delivery expense 送貨費   .=9d3uWJ/  
delivery order 出貨單   .-Dc%ap
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demand draft 即期匯票   <*oV-A  
demand note 即期票據   eK}GBBdO  
demurrage charge 延期費   8fPTxvXqL  
deposit 存款   0!tuUn  
deposit slip 存款單   R'fEw3^  
depreciation 折舊   DD`DU^o<  
direct cost 直接成本   [*@ +  
direct labour 直接人工   M;YJpi  
director 董事   g2A#BMe'.$  
discount 折扣   _z9~\N/@[  
discount on purchase 進貨折扣   0;hn;(V]"  
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