[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。   =sG9]a<I  
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acceptance 承兌   _v2K1 1  
account 賬戶   qMAH~P0u  
accountant 會計員   $]/ a/!d  
accounting 會計   ^(p}hSLAfQ  
accounting system 會計制度   o0:[,ock  
accounts payable 應付賬款   O!!Ne'I  
accounts receivable 應收賬款   ~=5vc''  
accumulated profits 累積利益   pZRKM<k  
adjusting entry ?#123;整記錄   mZVYgJQ[  
adjustment ?#123;整    *$nz<?  
administration expense 管理費用   p]*BeiT#n%  
advances 預付   LPgP;%ohO/  
advertising expense 廣告費   'kW'e  
agency 代理   @g*=xwve=~  
agent 代理人   'l$<DcBj  
agreement 契約   lZTD>$  
allotments 分配數   J[:3H6%`  
allowance 津貼   7d0E9t;W  
amalgamation 合併   .!kqIx*3  
amortization 攤銷   ,Yg<Z1  
amortized cost 應攤成本   ;mV,r
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annuities 年金   pU`4bT(w%  
applied cost 已分配成本   v4}kmH1  
applied expense 已分配費用   T,h,)|:I^  
applied manufacturing expense 己分配製造費用   $w
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apportioned charge 攤派費用   pA9:1*+;;  
appreciation 漲價   DCfV  
article of association 公司章程   XDvT#(Pu  
assessment 課稅   <$s G]l!\  
assets 資產   :('7ly!h  
attorney fee 律師費   Hh=D:kE  
audit 審計   Za{
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auditor 審計員   .^^YS$%%7  
average 平均數   Z']D8>d  
average cost 平均成本   QKYGeT7&Y'  
bad debt 壞賬   JHN35a+  
balance 餘額   D/_=rAl1  
balance sheet 資產負債表   1!. CfQi  
bank account 銀行賬戶   p1p4t40<l  
bank balance 銀行結存   CUOxx,V  
bank charge 銀行手續費   3\ 6UH  
bank deposit 銀行存款   <o5+*X  
bank discount 銀行貼現   X]q,A5g  
bank draft 銀行匯票   372ewh3'  
bank loan 銀行借款   FJ3Xeos4|  
bank overdraft 銀行透支   _s./^B_w!  
bankers acceptance 銀行承兌   .IYE+XzV  
bankruptcy 破產   :0Nd4hA  
bearer 持票人   AF5.gk=  
beneficiary 受益人   SGMLs'D   
bequest 遺產   zzfwI@4  
bill 票據   #;'1a T  
bill of exchange 匯票   Zg%SE'kK  
bill of lading 提單   fSdv%$;Hc  
bills discounted 貼現票據   7>EjP&l  
bills payable 應付票據   >\b=bT@iM  
bills receivable 應收票據   .Ev i  
board of directors 董事會   ;p%a!Im_<  
bonds 債券   ?\:ysTVu  
bonus 紅利   hQrO8T?2  
book value 賬面價值   xz YvD{>  
bookkeeper 簿記員   /OaLkENgvf  
bookkeeping 簿記   8"+Re [  
branch office general ledger 支店往來賬戶   ^ MkT">  
broker 經紀人   fL4F ~@`9l  
brought down 接前   j3F[C:-zY  
brought forward 接上頁   Y;>0)eP  
budget 預算   KLlo^1.<  
by-product 副產品   w}pFa76rm  
by-product sales 副產品銷售   Owalt4}C  
capital 股本   J?$
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capital income 資本收益   S~`&K  
capital outlay 資本支出   li\hHd5  
capital stock 股本   u2'xM0nQ  
capital stock certificate 股票   r7sPFM  
carried down 移後   Dq+ rEt  
carried forward 移下頁   SE{$a3`UzP  
cash 現金   !8ub3oj)  
cash account 現金賬戶   s]0x^"#B  
cash in bank 存銀行現金   uD_| /(  
cash on delivery 交貨收款   LjjE(Yrv{  
cash on hand 庫存現金   !
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cash payment 現金支付   0o[p
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cash purchase 現購   Y+ P\5G  
cash sale 現沽   [Fe`}F}Co8  
cashier 出?#123;員   d;|Pp;dc  
cashiers check 本票   ciI;U/V  
certificate of deposit 存款單折   kc `Q- N}  
certificate of indebtedness 借據   ptGM'  
certified check 保付支票   xtN%v0ZZ  
certified public accountant 會計師   Zr'VA,v  
charges 費用   M~;Ww-./  
charge for remittances 匯水手續費   v#:#w.]-Y  
charter 營業執照   j&)+ qTV  
chartered accountant 會計師   R<)7,i`F  
chattles 動產   IZe
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check 支票   EP7L5GZ-a  
che stub 支票存根   Z2`(UbG}  
closed account 己結清賬戶   _QfA'32S  
closing 結算    {[o=df/  
closing entries 結賬紀錄   71nXROB  
closing stock 期末存貨   S/]2Qt#T  
closing the book 結賬   9f;\fe  
columnar journal 多欄日記賬   K=VYRY  
combination 聯合   n_sCZ6uXEQ  
commission 佣金   k61Ot3  
commodity 商品   2@Jw?+}vr  
common stock 普通股   # 9Z];
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company 公司   
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compensation 賠償   "z R+}  
compound interest 複利   
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consignee 承銷人   >F6'^9|  
consignment 寄銷   828E^Q"<  
consignor 寄銷人   ;OTD
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consolidated balance sheet 合併資產負債表   W1M<6T.{7  
consolidated profit and loss account 合併損益表   uG&xtN8  
consolidation 合併   h djv
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construction cost 營建成本   =yOIP@  
construction revenue 營建收入   Hn0,LH$/  
contract 合同   E"&fT!yi  
control account 統制賬戶   GUE3|  
copyright 版權   QM`A74j0]\  
corporation 公司   )nJs9}( 0  
cost 成本   aGx`ec*t  
cost accounting 成本會計   V9NE kS  
cost of labour 勞工成本   y} AkF2:  
cost of production 生產成本   HlgF%\@a+U  
cost of manufacture 製造成本   {LVii}<  
cost of sales 銷貨成本   g:`V:kbY$  
cost price 成本價格   xRq|W4ay  
credit 貸方   `] ;*k2  
credit note 收款通知單   su>GeJiPW  
creditor 債權人   r
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crossed check 橫線支票   E(*RtOC<W  
current account 往來活期賬戶   I0.{OJ-  
current asset 流動資產   4a00-y='  
current liability 流動負債   6pM[.:TM   
current profit and loss 本期損益   c?"#x-<1s  
debit 借方   ~~,\BhG?  
debt 債務   _5EM<Ux  
debtor 債務人   xrxORtJ<  
deed 契據   4*d$o=wa  
deferred assets 遞延資產   ZGf R:a)wc  
deferred liabilities 遞延負債   3qE2mYK  
delivery 交貨   =o;8xKj  
delivery expense 送貨費   T?{"T/  
delivery order 出貨單   R}>xpU1  
demand draft 即期匯票   TZTi:\nS  
demand note 即期票據   :^j`wd1 h  
demurrage charge 延期費   vdAaqM6D  
deposit 存款   @~hiL(IR'  
deposit slip 存款單   e<6fe-g9;  
depreciation 折舊   R$k4}p  
direct cost 直接成本   py VTA1  
direct labour 直接人工   wP8Wx~Q=  
director 董事   d}j%.JJK  
discount 折扣   aFGEHZJQ  
discount on purchase 進貨折扣   @  U xO!  
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