[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。   <X|"5/h  
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acceptance 承兌   ?ohLcz  
account 賬戶   Xw9,O8}C7  
accountant 會計員   il5WLi;{  
accounting 會計   aJI>qk h?]  
accounting system 會計制度   &Vnet7L fU  
accounts payable 應付賬款   {YK6IgEsJe  
accounts receivable 應收賬款   53B Xz= k  
accumulated profits 累積利益   |=jgrm1yj  
adjusting entry ?#123;整記錄   VI" ,E}  
adjustment ?#123;整   >@h0@N  
administration expense 管理費用   Gxm+5q  
advances 預付   VaVKWJg$  
advertising expense 廣告費   o)"}DeV$&  
agency 代理   oo-^BG  
agent 代理人   HmbTV(lC  
agreement 契約   &rcr])jg[  
allotments 分配數   d/P$qMD  
allowance 津貼   AGK+~EjL@  
amalgamation 合併   ik7#Og~3  
amortization 攤銷   MI',E?#yB  
amortized cost 應攤成本   =*8"ci$  
annuities 年金   6st(s@>  
applied cost 已分配成本   5A~w_p*}  
applied expense 已分配費用   T_v  
applied manufacturing expense 己分配製造費用   kJJQcjAP:  
apportioned charge 攤派費用   F_YZV)q!W  
appreciation 漲價   {:S{a+ 9~  
article of association 公司章程   g>OGh o  
assessment 課稅   -_>c P  
assets 資產   Yk?uxZ4)H  
attorney fee 律師費   asPD>jc  
audit 審計   cpu+"/\  
auditor 審計員   8V=I[UF.1?  
average 平均數   la|#SS95  
average cost 平均成本   sDJ5'ul  
bad debt 壞賬   6Oo'&3 @  
balance 餘額   Qbt fKn95  
balance sheet 資產負債表   K# _plpr  
bank account 銀行賬戶    ^4 es  
bank balance 銀行結存   4.H!rkMM  
bank charge 銀行手續費   m='+->O*'l  
bank deposit 銀行存款   5'+g'9  
bank discount 銀行貼現   oDKgW?x  
bank draft 銀行匯票   +1h^9Y'  
bank loan 銀行借款   gj6"U{
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bank overdraft 銀行透支   .}
Bb :*@  
bankers acceptance 銀行承兌   K8284A8v  
bankruptcy 破產   bsqoR8  
bearer 持票人   (:-DuUt  
beneficiary 受益人   "]zq<LmX  
bequest 遺產   ,,fLK1  
bill 票據   F^`sIrZvs  
bill of exchange 匯票   b*P\a  
bill of lading 提單   ag|d_;  
bills discounted 貼現票據   ~5p `Kg*  
bills payable 應付票據   f4@Dn >BJ  
bills receivable 應收票據   Y*w<~m  
board of directors 董事會   UT[KwM{y  
bonds 債券   L d#  
bonus 紅利   "GZhr[AW  
book value 賬面價值   :V+t|@m5l  
bookkeeper 簿記員   ~a/yLI"'g  
bookkeeping 簿記   ,aawtdt/  
branch office general ledger 支店往來賬戶   /91H!s  
broker 經紀人   Y`lC4*g  
brought down 接前   _ogT(uYyr  
brought forward 接上頁   CZwZ#WV6  
budget 預算   }"q1B  
by-product 副產品   %pTbJaM\U  
by-product sales 副產品銷售   5 0 ~L(<  
capital 股本   1AoBsEnd  
capital income 資本收益   .z+QyNc:  
capital outlay 資本支出   EWH'x$z_q  
capital stock 股本   p9l&K/  
capital stock certificate 股票   [DjdR_9*I  
carried down 移後   fFSW\4JD=  
carried forward 移下頁   U$0#j  
cash 現金   mRQ F5W6  
cash account 現金賬戶   =_ -@1 1a  
cash in bank 存銀行現金   sjShm  
cash on delivery 交貨收款   9dKrE_zK:  
cash on hand 庫存現金   zZ;tSK
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cash payment 現金支付   &yVii^  
cash purchase 現購   ? +`Zef.g  
cash sale 現沽   (CuaBHR  
cashier 出?#123;員   1iF |t5>e  
cashiers check 本票   E37`g}ZS  
certificate of deposit 存款單折   VZ_4B *D  
certificate of indebtedness 借據   Q#:,s8TW[  
certified check 保付支票   XPWK"t01  
certified public accountant 會計師   eDTEy;^o  
charges 費用   /xf%Rp4}  
charge for remittances 匯水手續費   -*?a*q/#nQ  
charter 營業執照   vQBfT% &Q-  
chartered accountant 會計師   F Fg0}  
chattles 動產   N15{7,   
check 支票   '<1T>|`/t  
che stub 支票存根   [lyB@) 6.  
closed account 己結清賬戶   LX*T<|c`'  
closing 結算   n%"s_W'E  
closing entries 結賬紀錄   O-  r"G  
closing stock 期末存貨   3~Ipcr B  
closing the book 結賬   8?
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columnar journal 多欄日記賬   wPqIy}-  
combination 聯合   *h-nI=  
commission 佣金   ??1V__w  
commodity 商品   {u9VHAXCf  
common stock 普通股   j g$%WAEb  
company 公司   dVCBpCxI  
compensation 賠償   #( X4M{I  
compound interest 複利   :Q&8DC#]  
consignee 承銷人   p|AIz3  
consignment 寄銷   K6|*-Wo.  
consignor 寄銷人   ]9A9q<lZ  
consolidated balance sheet 合併資產負債表   Kr]F+erJe  
consolidated profit and loss account 合併損益表  
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consolidation 合併   7i6-Hq  
construction cost 營建成本   "p$`CUtI  
construction revenue 營建收入   $ n 7dIE  
contract 合同   ^>k[T.  
control account 統制賬戶   zL)m!
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copyright 版權   qIO)Z   
corporation 公司   OZk(VMuI  
cost 成本   :X2B+}6_&  
cost accounting 成本會計   fdp/cwd  
cost of labour 勞工成本   e ~*qi&,4  
cost of production 生產成本   H;IG\k6C  
cost of manufacture 製造成本   7,Z%rqf\)  
cost of sales 銷貨成本   !:e}d+F  
cost price 成本價格   rxm!'.+  
credit 貸方   F=d#$-yg  
credit note 收款通知單   })T_D\2M  
creditor 債權人   bU_9GGG|  
crossed check 橫線支票   X "1q$xwc  
current account 往來活期賬戶   qZA?M=NT?  
current asset 流動資產   hc~--[1c:  
current liability 流動負債   *^" 4 )  
current profit and loss 本期損益   46 }/C5  
debit 借方   :5h&f  
debt 債務   n%Nf\z  
debtor 債務人   Pi)`[\{  
deed 契據   N}\$i&Vi  
deferred assets 遞延資產   yrkd# m  
deferred liabilities 遞延負債   1 ht4LRFi  
delivery 交貨   "C}nS=]8m  
delivery expense 送貨費   wf8vKl#Kfw  
delivery order 出貨單   &\c $s  
demand draft 即期匯票   dsJ}C|N  
demand note 即期票據   (lEWnf=2h  
demurrage charge 延期費   ~v+& ?dg  
deposit 存款   Y@#~8\_  
deposit slip 存款單   $K;4=zN>t:  
depreciation 折舊   f9OVylm  
direct cost 直接成本   _!w# {5~  
direct labour 直接人工   @c7 On)sy  
director 董事   T<p>:$vo  
discount 折扣   m,*t}j0 7  
discount on purchase 進貨折扣   8]2S'mxE  
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