[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。   $/|2d4O:{  
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acceptance 承兌   i}e4P>ADD  
account 賬戶   C|g]Y 7  
accountant 會計員   U%4s@{7  
accounting 會計   586lN22xM  
accounting system 會計制度   0UN65JBuD  
accounts payable 應付賬款   ?L(y8b}F(  
accounts receivable 應收賬款   :&\^r=D  
accumulated profits 累積利益   yN:U"]glC  
adjusting entry ?#123;整記錄   8=DZ;]XD.  
adjustment ?#123;整   w<$0n#5  
administration expense 管理費用   rZkl0Y;n\  
advances 預付   Y ue#  
advertising expense 廣告費   `S:LuU8e  
agency 代理   qt,;Yxx#^  
agent 代理人   9`|~-b  
agreement 契約   q7aH=dhw  
allotments 分配數   0oNy  
allowance 津貼   @3W
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amalgamation 合併   ;Sw%t(@  
amortization 攤銷   ^hyp}WN  
amortized cost 應攤成本   T@gm0igW/;  
annuities 年金   hw)#TEt   
applied cost 已分配成本   N*6lyF cg  
applied expense 已分配費用   4fgYO]  
applied manufacturing expense 己分配製造費用   HE.YfD)  
apportioned charge 攤派費用   Ek,$XH  
appreciation 漲價   P{[@t_  
article of association 公司章程   [l:}#5\]4  
assessment 課稅   E0_S+` o2y  
assets 資產   z3C@0v=u>  
attorney fee 律師費   <}n"gk1is  
audit 審計   )Bpvi4O  
auditor 審計員   =DLVWz/<  
average 平均數   ~ "stI   
average cost 平均成本   p$!Q?&AV/  
bad debt 壞賬   )I(2t 6i  
balance 餘額   =P7!6V\f  
balance sheet 資產負債表    K>S:Z  
bank account 銀行賬戶   Gcp!"y=i  
bank balance 銀行結存   1qN+AT  
bank charge 銀行手續費    Mcm%G#  
bank deposit 銀行存款   |>!tqgq  
bank discount 銀行貼現   NsUP0B}.  
bank draft 銀行匯票   
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bank loan 銀行借款   ;)ji3M  
bank overdraft 銀行透支   \ ix&
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bankers acceptance 銀行承兌   Tt+E?C%Y  
bankruptcy 破產   P`]p&:  
bearer 持票人   &N|`Q(QXS  
beneficiary 受益人   U^Ulj/%6  
bequest 遺產   ~%Xs"R1c,  
bill 票據   6o=Q;Mezl  
bill of exchange 匯票   4>}qdR1L4  
bill of lading 提單   3R)_'!R[B  
bills discounted 貼現票據   2Wp)CI<\D  
bills payable 應付票據   &8M^E/#.^;  
bills receivable 應收票據   MGfIA
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board of directors 董事會   z!>ml3  
bonds 債券   ^Y?Y5`!Q  
bonus 紅利   29kR7[k  
book value 賬面價值   G*'1[Bu  
bookkeeper 簿記員   1`v$R0`!  
bookkeeping 簿記   AroYDR,3+  
branch office general ledger 支店往來賬戶   CaqqH`/E4  
broker 經紀人   /& wA$h  
brought down 接前   hjx=?  
brought forward 接上頁   ' i<}/l  
budget 預算   6hAMk<kx?i  
by-product 副產品   t;L7H E@Y  
by-product sales 副產品銷售   T%[!m5   
capital 股本   '-NHu +  
capital income 資本收益   +xn5 9V  
capital outlay 資本支出   'RzzLk|$  
capital stock 股本   Ot
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capital stock certificate 股票   y vo4 .u  
carried down 移後   B~7]x;8h  
carried forward 移下頁   U8GvUysB!  
cash 現金   /6yH ,{(a  
cash account 現金賬戶   (bD'SWE   
cash in bank 存銀行現金   87q~ nk  
cash on delivery 交貨收款   1,Ji|&Pwf  
cash on hand 庫存現金   N={0A  
cash payment 現金支付   Rb l4aB+  
cash purchase 現購   xn,I<dL39  
cash sale 現沽   d6+{^v$#  
cashier 出?#123;員   w .+B h  
cashiers check 本票   p}d+L{"V  
certificate of deposit 存款單折   -$tf`   
certificate of indebtedness 借據   WN3]xw3  
certified check 保付支票   >v1ajI>O&{  
certified public accountant 會計師   t# <(Q  
charges 費用   |tdsg  
charge for remittances 匯水手續費   SeIL   
charter 營業執照   ;k5B@z/<S  
chartered accountant 會計師   z%44@TP  
chattles 動產   v%!'vhf_K  
check 支票   `z~L
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che stub 支票存根   thrv_ ^A  
closed account 己結清賬戶   P pWdZ  
closing 結算   Zil<*(kv{  
closing entries 結賬紀錄   zIy&gOX  
closing stock 期末存貨   ,pR.HCR#Y  
closing the book 結賬   6<m9guv  
columnar journal 多欄日記賬  
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combination 聯合   ve@E.`  
commission 佣金   [6cf$FS9  
commodity 商品   z-G*:DfgH  
common stock 普通股   .BrYz:
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company 公司   ;QqC c!b  
compensation 賠償   p n(y4we  
compound interest 複利   RAAu3QKu  
consignee 承銷人   VGeyZ\vU  
consignment 寄銷   *rv7#!].  
consignor 寄銷人   ]/c!;z  
consolidated balance sheet 合併資產負債表   hL}AgY@  
consolidated profit and loss account 合併損益表   #kRt\Fzq  
consolidation 合併   4 'GosQ85  
construction cost 營建成本   ">x"BP  
construction revenue 營建收入   R&FO-{S  
contract 合同   rhj_cw  
control account 統制賬戶   [VY265)g  
copyright 版權   I,@ 6w  
corporation 公司   ]y~"M  
cost 成本   )bl^:C  
cost accounting 成本會計   $3yn-'o'A  
cost of labour 勞工成本   :?f^D,w_B  
cost of production 生產成本   y?ypRCgO.u  
cost of manufacture 製造成本   3eR c>^wh  
cost of sales 銷貨成本   pv@w 8*  
cost price 成本價格   NXSjN~aG2  
credit 貸方   E<r<ObeRv`  
credit note 收款通知單   =} flmUv~  
creditor 債權人   KkyZd9  
crossed check 橫線支票   fO,m_ OR:)  
current account 往來活期賬戶   J{e`P;ND  
current asset 流動資產   cNiNLwc  
current liability 流動負債   IA^*?,A Zy  
current profit and loss 本期損益   @Jc^ur  
debit 借方   M{Hy=:K+  
debt 債務   NQIbav^5  
debtor 債務人   h_\OtoRa  
deed 契據   P`OZoI$bV  
deferred assets 遞延資產   &2,^CG  
deferred liabilities 遞延負債   |^C3 5 6M>  
delivery 交貨   Mc/= Fs  
delivery expense 送貨費   Wh^wKF~%  
delivery order 出貨單   \vF*n Z5/  
demand draft 即期匯票   ~%QI#s?|  
demand note 即期票據   y_{fc$_&  
demurrage charge 延期費   wH]Y1 m  
deposit 存款   p61F@=EL  
deposit slip 存款單   h1Logm+m  
depreciation 折舊   YWhp4`m  
direct cost 直接成本   sjG@4Or  
direct labour 直接人工    2c%b  
director 董事   V~

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discount 折扣   e7M6|6nb  
discount on purchase 進貨折扣   7O<K?;I  
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