[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。   4/?}xD|?  
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acceptance 承兌   493i*j5r)l  
account 賬戶   bK\WdG\;  
accountant 會計員   DWQQ615i  
accounting 會計   e oSM@Isu  
accounting system 會計制度   dM{~Ubb  
accounts payable 應付賬款   ;bZ*6-\!-  
accounts receivable 應收賬款   "H<#91^|  
accumulated profits 累積利益   #J724`  
adjusting entry ?#123;整記錄   xc.D!Iav  
adjustment ?#123;整   c8tC3CrKp=  
administration expense 管理費用   ^alZ\!B8  
advances 預付   E5G"QnxR>N  
advertising expense 廣告費   (M,VwwN  
agency 代理   ApYud?0b  
agent 代理人   qO{ Z Z*  
agreement 契約   aG
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allotments 分配數   ggc?J<Dv  
allowance 津貼   lk1Gs{(qhH  
amalgamation 合併   'h>5&=r  
amortization 攤銷   c[_ ^bs>k  
amortized cost 應攤成本   7G(f1Y  
annuities 年金   (0#F]""\e  
applied cost 已分配成本   k
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applied expense 已分配費用   6\fMzm  
applied manufacturing expense 己分配製造費用   .*-w UBr  
apportioned charge 攤派費用   9<h]OXv  
appreciation 漲價   <W59mweW#5  
article of association 公司章程   q|i%)V`)-  
assessment 課稅   ~X<cG=p~u  
assets 資產   $n Sh[{  
attorney fee 律師費   in#]3QGV  
audit 審計   kEhm'  
auditor 審計員   )|y2Q  
average 平均數   C]yQ "b  
average cost 平均成本   <o!&Kk9  
bad debt 壞賬   cPsn] U  
balance 餘額   o.3YM.B#  
balance sheet 資產負債表   6w"( y~c1  
bank account 銀行賬戶   DwmU fZp  
bank balance 銀行結存   }"?nU4q;S  
bank charge 銀行手續費   TT2cOw  
bank deposit 銀行存款   4 %)N(%u  
bank discount 銀行貼現   !\-4gr?`!  
bank draft 銀行匯票   u}}9j&^Xa  
bank loan 銀行借款   M?xpwq u\  
bank overdraft 銀行透支   (y~la
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bankers acceptance 銀行承兌   H >:4MY  
bankruptcy 破產   4[#6<Ixf  
bearer 持票人   ]TBtLU3  
beneficiary 受益人   Fu4EEi  
bequest 遺產   a WeBav}_  
bill 票據   n(1wdlEp  
bill of exchange 匯票   tpa^k  
bill of lading 提單   w;c#drY7S  
bills discounted 貼現票據   )?B~64N,+  
bills payable 應付票據   K6v $#{$6  
bills receivable 應收票據   0SMQDs5j  
board of directors 董事會   |O(-CDQe  
bonds 債券   O}MZ-/z=o~  
bonus 紅利   4W!\4Va  
book value 賬面價值   f `y" a@  
bookkeeper 簿記員   cK[R1 ReH  
bookkeeping 簿記   97Zk P=Cq  
branch office general ledger 支店往來賬戶   gX$0[ sIS.  
broker 經紀人   s~LZOPN  
brought down 接前   B6ed,($&  
brought forward 接上頁   7a:*Y"f,~  
budget 預算   ,](v?v.[4  
by-product 副產品   
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by-product sales 副產品銷售   Any Zi'  
capital 股本   Dd0Qp-:2  
capital income 資本收益   E7gHi$  
capital outlay 資本支出   BbrT f"`  
capital stock 股本   fW.GNX8
 
capital stock certificate 股票   2y+70(E1  
carried down 移後   Ht|",1yr+  
carried forward 移下頁   #
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cash 現金   HDF"]l;  
cash account 現金賬戶   Z cMj=#i  
cash in bank 存銀行現金   }X
CR+uAz  
cash on delivery 交貨收款   e&$p-0DmT|  
cash on hand 庫存現金   3@^>#U   
cash payment 現金支付   K85_>C%g  
cash purchase 現購   B2~f;zy`  
cash sale 現沽   bQwdgc),s{  
cashier 出?#123;員    -F"d0a,  
cashiers check 本票   Ap]4QqU  
certificate of deposit 存款單折   aKv[  
certificate of indebtedness 借據   uxa=KM1H  
certified check 保付支票   4%wq:y< )/  
certified public accountant 會計師   +_qh)HX  
charges 費用   T8$%9&j!UE  
charge for remittances 匯水手續費   (R_CUH  
charter 營業執照   e0f":Vct  
chartered accountant 會計師   :E>&s9Yj?  
chattles 動產   ~ HK1X
  
check 支票   i8Fs0
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che stub 支票存根   )A="eW_>  
closed account 己結清賬戶   uR#'lb`3  
closing 結算   `$S^E !=  
closing entries 結賬紀錄   cz2,",+~  
closing stock 期末存貨   -<Jq  
closing the book 結賬    ,b4):{  
columnar journal 多欄日記賬   }{ n\tzR  
combination 聯合   0iY P  
commission 佣金   WP5VcBC  
commodity 商品   br0u
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common stock 普通股   *(k%MTG  
company 公司   X[V?T>jsM  
compensation 賠償   PzjaCp'  
compound interest 複利   }>V/H]B  
consignee 承銷人   4P|$LkI  
consignment 寄銷   jCzGus!rM  
consignor 寄銷人   kg<P t >  
consolidated balance sheet 合併資產負債表   $+Vmw
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consolidated profit and loss account 合併損益表   UqN{JG:#.  
consolidation 合併   np\st7&f6  
construction cost 營建成本   On=u#DxQ  
construction revenue 營建收入   vQUZVq5M  
contract 合同   Bc@30KiQ^  
control account 統制賬戶   cVp[ Z#B  
copyright 版權   Y}ng_c  
corporation 公司   eUt=n)*`  
cost 成本   - %|P  
cost accounting 成本會計   &i5:)d]L  
cost of labour 勞工成本   f`9JE8  
cost of production 生產成本   {O)YwT$`  
cost of manufacture 製造成本   D?^540,b  
cost of sales 銷貨成本   6O9iEc,HM  
cost price 成本價格   Z!= L   
credit 貸方   a:A n=NA  
credit note 收款通知單   ^]6M["d/p  
creditor 債權人   RU0i#suiz  
crossed check 橫線支票   /|GT\X4o  
current account 往來活期賬戶   D9.`hs0  
current asset 流動資產   v dU%R\  
current liability 流動負債   Q"%QQo}}  
current profit and loss 本期損益   `mzb(bE  
debit 借方   Vo,[EVL  
debt 債務   7rcA[)<'  
debtor 債務人   A:eFd]E{(  
deed 契據   b6"}"b G  
deferred assets 遞延資產   87i"   
deferred liabilities 遞延負債   ?q_^Rj$  
delivery 交貨   n#BvW,6J  
delivery expense 送貨費   I5qM.@%zB  
delivery order 出貨單   (S|a 9#  
demand draft 即期匯票   +3;Ody"59  
demand note 即期票據   GW3>&j_!d  
demurrage charge 延期費   +Q)ULnie e  
deposit 存款   d ;^  
deposit slip 存款單   bKMWWJf*'  
depreciation 折舊   RNTa XR+Zn  
direct cost 直接成本   9_ZBV{   
direct labour 直接人工   2ev*CX6.  
director 董事   '.(~  
discount 折扣   ydQ!4  
discount on purchase 進貨折扣   H\E7o"m  
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