[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。   TD0 B%  
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acceptance 承兌   rb.N ~  
account 賬戶   r#a=@  
accountant 會計員   gwMNYMI  
accounting 會計   P= NDS2  
accounting system 會計制度   S,UDezxg  
accounts payable 應付賬款   +r2-S~f3N  
accounts receivable 應收賬款   XRi8Gpg  
accumulated profits 累積利益   4D4j7  
adjusting entry ?#123;整記錄   u6JM]kR
  
adjustment ?#123;整   ~$^XP.a.  
administration expense 管理費用   L="}ErmK  
advances 預付   a`>B Ly5o  
advertising expense 廣告費   TvbE2Q;/UL  
agency 代理   usF.bkTp  
agent 代理人   /U9"wvg  
agreement 契約   q2E_A  
allotments 分配數    qX{+oy5  
allowance 津貼   ~c `l@:  
amalgamation 合併   ^ Ze=uP  
amortization 攤銷   zrb}_  
amortized cost 應攤成本   :vbW  
annuities 年金   ~]2K^bh8&  
applied cost 已分配成本   sXPe/fWo  
applied expense 已分配費用   ?UoBV$  
applied manufacturing expense 己分配製造費用   b\2 ds,  
apportioned charge 攤派費用   XSLFPTDEc  
appreciation 漲價   a:w#s}bL  
article of association 公司章程   evmeqQG=  
assessment 課稅   > ~O.@|  
assets 資產   KZf+MSq? B  
attorney fee 律師費   Dlvz)  
audit 審計   R6->t #n,  
auditor 審計員   &6VnySE?  
average 平均數   j8sH|{H!Nq  
average cost 平均成本   OneY_<*a<  
bad debt 壞賬   mC#>33{  
balance 餘額   ;2QP7PrSY  
balance sheet 資產負債表    cr;da)  
bank account 銀行賬戶   es7=%!0  
bank balance 銀行結存   abVmkdP_s  
bank charge 銀行手續費   5{,<j\#L  
bank deposit 銀行存款   sYA1\YIii  
bank discount 銀行貼現   (E1~H0^  
bank draft 銀行匯票   1'Dai`  
bank loan 銀行借款   $XH^~i;  
bank overdraft 銀行透支   h<QY5=SF  
bankers acceptance 銀行承兌   xAm6BB c  
bankruptcy 破產   YoFxW5by  
bearer 持票人   VIf.q)_k  
beneficiary 受益人   5z)~\;[ -  
bequest 遺產   (TM,V!G+U~  
bill 票據   @H8EWTZ  
bill of exchange 匯票   q) KKvO  
bill of lading 提單   JucY[`|JV  
bills discounted 貼現票據   I>$& -i  
bills payable 應付票據   Y'X%Aw;`  
bills receivable 應收票據   
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board of directors 董事會   #/37V2E  
bonds 債券   |R:'\+E  
bonus 紅利   _yR^*}xJb  
book value 賬面價值   1$ {SRU7l  
bookkeeper 簿記員   Vxt+]5X  
bookkeeping 簿記   Z;"vW!%d  
branch office general ledger 支店往來賬戶   .=; ;  
broker 經紀人  
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brought down 接前   N'=gep0
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brought forward 接上頁   d0> zS  
budget 預算   A3*!"3nU  
by-product 副產品   2 yz _  
by-product sales 副產品銷售   [2cD:JL  
capital 股本   \fe]c  :  
capital income 資本收益   Flb&B1  
capital outlay 資本支出   xgtR6E^k  
capital stock 股本   /Z4et'Lo  
capital stock certificate 股票   Dvln/SBk  
carried down 移後   *X}`PF   
carried forward 移下頁   &%Tj/Qx  
cash 現金   }<:}XlwT%  
cash account 現金賬戶   g9F?z2^  
cash in bank 存銀行現金   7K:PdF>/  
cash on delivery 交貨收款   Z3!`J&  
cash on hand 庫存現金   5F"jkd+  
cash payment 現金支付   e96k{C`j0  
cash purchase 現購   5@W j>:w  
cash sale 現沽   Xn ;AZu^'R  
cashier 出?#123;員   )`D:F>p*  
cashiers check 本票   RG`1en  
certificate of deposit 存款單折   =vhm}  
certificate of indebtedness 借據   @KAI4LP  
certified check 保付支票   IE~ |iQ?-  
certified public accountant 會計師   ? =+WRjF  
charges 費用   Tm?#M&'  
charge for remittances 匯水手續費   TS5Q1+hWHV  
charter 營業執照   ml$o5&sN  
chartered accountant 會計師   3+bt~J0  
chattles 動產   :~^(g$Z  
check 支票   {l>hMxij  
che stub 支票存根   >o,TZc\  
closed account 己結清賬戶   GPkpXVm  
closing 結算   gZ1?G-Q  
closing entries 結賬紀錄   Du){rVY^d  
closing stock 期末存貨   /u+e0BHo  
closing the book 結賬   4X|zmr:A  
columnar journal 多欄日記賬   .%QXzIa3F  
combination 聯合   _J[P[(ab  
commission 佣金   Wv/=
O}  
commodity 商品   v*yuE5{  
common stock 普通股   sp`Dvqx0  
company 公司   S21,VpW\  
compensation 賠償   mj@13$=  
compound interest 複利   N}YkMJy  
consignee 承銷人   )
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consignment 寄銷   #R RRu2  
consignor 寄銷人   ?G&ikxl  
consolidated balance sheet 合併資產負債表   29q _BR *:  
consolidated profit and loss account 合併損益表   {[>Kob1  
consolidation 合併   2GStN74Xr  
construction cost 營建成本   7"xd1l?zz  
construction revenue 營建收入   >yh2Lri  
contract 合同   kO-(~];  
control account 統制賬戶   HUOj0T  
copyright 版權   ]M
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corporation 公司   u>/ TE  
cost 成本   4ss4kp_>  
cost accounting 成本會計   yR.Ong  
cost of labour 勞工成本   jlg(drTo  
cost of production 生產成本   (_{yB[z>`  
cost of manufacture 製造成本   !5?<% *  
cost of sales 銷貨成本   ^/=KK:n~  
cost price 成本價格   T9q-,w/j;  
credit 貸方   9]@!S|1  
credit note 收款通知單   NW)1#]gg%  
creditor 債權人   uUw5l})%Fi  
crossed check 橫線支票   s(roJbJ_;  
current account 往來活期賬戶   ?[>3QE  
current asset 流動資產   Vs{|xG7WD  
current liability 流動負債   4I5Y,g{6+  
current profit and loss 本期損益   FNId ;  
debit 借方   mlS$>O_aX  
debt 債務   Q)z8PQl O  
debtor 債務人   ]"1DGg \A  
deed 契據   {cw /!B  
deferred assets 遞延資產   @$K"o7+]   
deferred liabilities 遞延負債   EDs\,f}  
delivery 交貨   :T(|&F[(  
delivery expense 送貨費   5QO9Q]I#_\  
delivery order 出貨單   `pZm?}K  
demand draft 即期匯票   h3@v+Z<}  
demand note 即期票據   t< ?,F  
demurrage charge 延期費   @!d{bQd,  
deposit 存款    1ZB"EQ  
deposit slip 存款單   8kDp_si  
depreciation 折舊   BJo*'US-Q  
direct cost 直接成本   LB?u8>a' I  
direct labour 直接人工   ?#Q #u|~  
director 董事   01(AK%e  
discount 折扣   _2 osV[e  
discount on purchase 進貨折扣   wo5   
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