[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。   U|.r -$|5P  
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acceptance 承兌   0t"Iq71/  
account 賬戶   B]b/(Q+  
accountant 會計員   9mn~57`y  
accounting 會計   g2^{+,/^K  
accounting system 會計制度   x QzW6H |  
accounts payable 應付賬款   s S3RK  
accounts receivable 應收賬款   vg@5`U`^h  
accumulated profits 累積利益   GcA|JS=>  
adjusting entry ?#123;整記錄   *qLk'<  
adjustment ?#123;整   6@47%%,}  
administration expense 管理費用   5A5t
 
advances 預付   MT)q?NcG  
advertising expense 廣告費   [h&s<<# D  
agency 代理   _*{Lha  
agent 代理人   8'qlg|{!~  
agreement 契約   w@6y.v1I{  
allotments 分配數   .!lLj1?p  
allowance 津貼   -bSM]86  
amalgamation 合併   T*C F5S  
amortization 攤銷   cH:&S=>h  
amortized cost 應攤成本   xX{Zh;M&[  
annuities 年金   Fo%`X[?  
applied cost 已分配成本   `(P71T  
applied expense 已分配費用   $
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applied manufacturing expense 己分配製造費用   R^$EnrY(<  
apportioned charge 攤派費用   j` * bz-  
appreciation 漲價   ci:|x =  
article of association 公司章程   ,z`D}<3  
assessment 課稅   9B83HV4J  
assets 資產   Zy?!;`c*{  
attorney fee 律師費   h#)\K| qs  
audit 審計   m
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auditor 審計員   P\{s C6E  
average 平均數   7PUy`H,&  
average cost 平均成本   GiK,+M"d  
bad debt 壞賬   L*4=b (3  
balance 餘額   W >}T$a}\  
balance sheet 資產負債表   U,fPG/9  
bank account 銀行賬戶   *}Z  
bank balance 銀行結存   Y$)y:.2#  
bank charge 銀行手續費   e}7!A  
bank deposit 銀行存款   =,qY\@fq  
bank discount 銀行貼現   EKN<KnU%  
bank draft 銀行匯票   $83Qd  
bank loan 銀行借款   ,VUOsNN4\  
bank overdraft 銀行透支   +u5xK  
bankers acceptance 銀行承兌   Ad3TD L?  
bankruptcy 破產   @;{ZnRv14  
bearer 持票人   SJ;{ Hg  
beneficiary 受益人   x5;D'Y t"|  
bequest 遺產   K$:btWSm  
bill 票據    z.2UZ%:  
bill of exchange 匯票   )S`Yl;oL  
bill of lading 提單   Rp:I&f$Hk/  
bills discounted 貼現票據   Al *
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bills payable 應付票據   ? IlT[yMw  
bills receivable 應收票據   `jhbKgR[  
board of directors 董事會   a~JZc<ze  
bonds 債券   U
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bonus 紅利   -y3[\zNe  
book value 賬面價值   a%6=sqxE  
bookkeeper 簿記員   7`)RBhGB  
bookkeeping 簿記   /S^>06{-+  
branch office general ledger 支店往來賬戶   ,Tx38  
broker 經紀人   QC]<`!  
brought down 接前   ~]<VEji  
brought forward 接上頁   !B9Yw/Ba  
budget 預算   gOE?  
by-product 副產品   *g:Dg I 2  
by-product sales 副產品銷售   pV 8U`T  
capital 股本   :8N by$#V  
capital income 資本收益   V!TGFo}  
capital outlay 資本支出   "^ dMCS@  
capital stock 股本   Z$('MQ|Ur  
capital stock certificate 股票   HB.:/5\  
carried down 移後   '%TD#!a  
carried forward 移下頁   L UpkO  
cash 現金   XI`s M~'  
cash account 現金賬戶    zNn  
cash in bank 存銀行現金   J5Q.v;  
cash on delivery 交貨收款   #BH]`A J  
cash on hand 庫存現金   MA%g-}  
cash payment 現金支付   Hxc>?  
cash purchase 現購   +I*a=qjq  
cash sale 現沽   t
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cashier 出?#123;員   :qShP3^  
cashiers check 本票   |GPYbxzc  
certificate of deposit 存款單折   KxFA@3  
certificate of indebtedness 借據   Ia{t/IX\[  
certified check 保付支票    *lheF>^  
certified public accountant 會計師   [3tU0BU"  
charges 費用   q 4Ok$~"I  
charge for remittances 匯水手續費   8LuU 2Lo  
charter 營業執照   mr]~(]B?r  
chartered accountant 會計師   Y10  
chattles 動產   C&EA@U5X^  
check 支票   n#4T o;CS  
che stub 支票存根   u,`V%J?vW  
closed account 己結清賬戶   ?fc<3q"  
closing 結算   {8%KO1xB  
closing entries 結賬紀錄   p"*xyex  
closing stock 期末存貨   G \$x.  
closing the book 結賬   tpgD{BY^wJ  
columnar journal 多欄日記賬   Vy=+G~  
combination 聯合   sYk#XNH  
commission 佣金   _tQM<~Y]u\  
commodity 商品   +*eVi3  
common stock 普通股   c2Y\bKeN  
company 公司   HA&hu/mw_  
compensation 賠償   ,,S 2>X*L  
compound interest 複利   rTST_$"_6  
consignee 承銷人   $o)}@TC  
consignment 寄銷   d@Wze[M?0  
consignor 寄銷人   I-Hg6WtB  
consolidated balance sheet 合併資產負債表   %qVD-Jln  
consolidated profit and loss account 合併損益表   p<FqK/  
consolidation 合併   f|j<Mj+\  
construction cost 營建成本   85A7YraL  
construction revenue 營建收入   5+(Cp3
  
contract 合同   _vAc/_N  
control account 統制賬戶   (H]NL  
copyright 版權   CRNt5T>qH  
corporation 公司   ]x'd0GH"]  
cost 成本   I(/*pa?m{  
cost accounting 成本會計   X
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cost of labour 勞工成本   l
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cost of production 生產成本   a`U/|[JM  
cost of manufacture 製造成本   eZg>]<L  
cost of sales 銷貨成本   od&wfwk(  
cost price 成本價格   G//hZwf0  
credit 貸方   \@{TF((Y  
credit note 收款通知單   oC3W_vH.%  
creditor 債權人   :"K9(XKKU  
crossed check 橫線支票   pqohLA  
current account 往來活期賬戶   ?MSV3uODb  
current asset 流動資產   @$~;vS  
current liability 流動負債   h ij 9r z  
current profit and loss 本期損益   < 7*9b  
debit 借方   mWMtz]M}  
debt 債務   PM)nw;nS  
debtor 債務人   J7kq
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deed 契據   iBY16_q  
deferred assets 遞延資產   aZq7(pen  
deferred liabilities 遞延負債   X'/'r
.b6  
delivery 交貨   ?lU(FK  
delivery expense 送貨費   B@8lD\  
delivery order 出貨單   ~bw=;xF{3  
demand draft 即期匯票   9?s
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demand note 即期票據   UhU"[^YO  
demurrage charge 延期費   EO/4 1O  
deposit 存款   5YgT*}L+,  
deposit slip 存款單   mPo.Z"uy7  
depreciation 折舊   e0]%ko"  
direct cost 直接成本   9LSV^[QUH  
direct labour 直接人工   @E"lN  
director 董事   K[Vj+qdyl  
discount 折扣   ZT<VDcP{  
discount on purchase 進貨折扣   vm=d?*cR  
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