[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。   jH>8bXQqZ  
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acceptance 承兌   
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account 賬戶   #op:/j  
accountant 會計員   M+poB+K.  
accounting 會計   4(=kE>n}  
accounting system 會計制度   nA_%2F'W}  
accounts payable 應付賬款   uvnI>gv  
accounts receivable 應收賬款   cJDd0(tD!  
accumulated profits 累積利益   ~~nqU pK?v  
adjusting entry ?#123;整記錄   #f{lC0~vA  
adjustment ?#123;整   9 |
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administration expense 管理費用   &nY;=Hv`WY  
advances 預付   L0Y0&;y|R  
advertising expense 廣告費   %2"J:0j  
agency 代理   =dzWmL<~8  
agent 代理人   /=) L_  
agreement 契約   m\ S\
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allotments 分配數   XF*.Jg]  
allowance 津貼   rrqQCn9  
amalgamation 合併   E{y1S\7K  
amortization 攤銷   5u$D/* Eb  
amortized cost 應攤成本   &|9.}Z8U  
annuities 年金   BT,b-= ;J-  
applied cost 已分配成本   pKT2^Q}-h  
applied expense 已分配費用   |3shc,7  
applied manufacturing expense 己分配製造費用   PFrfd_s{>\  
apportioned charge 攤派費用   m$wlflt  
appreciation 漲價   h Dk)Qg  
article of association 公司章程   C <B<o[:H  
assessment 課稅   g/~XCC^F?  
assets 資產   sOBu7!G%  
attorney fee 律師費   MS3=~*+  
audit 審計   "6CMA0R  
auditor 審計員   )Si2u5  
average 平均數   <a(}kk}  
average cost 平均成本   (JUZCP/\  
bad debt 壞賬   }V]R+%:w@  
balance 餘額   M.q=p[  
balance sheet 資產負債表   YXW%]Uy+  
bank account 銀行賬戶   [?k8}B)mHB  
bank balance 銀行結存   .}B(&*9,v  
bank charge 銀行手續費   +4))/`DA  
bank deposit 銀行存款   IkPN?N  
bank discount 銀行貼現   Oy57$  
bank draft 銀行匯票   @FO)
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bank loan 銀行借款   )h{ ]k=  
bank overdraft 銀行透支   hk[ %a$Y  
bankers acceptance 銀行承兌   Wb}c=hZv  
bankruptcy 破產   `=lc<T^  
bearer 持票人   R?o$Y6}5  
beneficiary 受益人   Az;t"  
bequest 遺產   b^0}}12  
bill 票據   'c ix`l|^  
bill of exchange 匯票   GfEX>  
bill of lading 提單   s$D ^>0  
bills discounted 貼現票據   6!'3oN{  
bills payable 應付票據   W2FD+ wt  
bills receivable 應收票據   G` XC  
board of directors 董事會   ~Wo)?q8UY,  
bonds 債券   -h|B1*mt  
bonus 紅利   .Z:zZ_Ev  
book value 賬面價值   ,EGQ@:3/  
bookkeeper 簿記員   #|&Sc_#4)  
bookkeeping 簿記   eq(am%3~  
branch office general ledger 支店往來賬戶   }X*Riu7gk  
broker 經紀人   #P l~R  
brought down 接前   8_<4-<}P:  
brought forward 接上頁   Qham^  
budget 預算   _8Kx6
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by-product 副產品   S"wR%\NIp  
by-product sales 副產品銷售    ks$JP6  
capital 股本   q\m2EURco  
capital income 資本收益   x8S7oO7  
capital outlay 資本支出   OQW#a[=WQ  
capital stock 股本   Tq]Sn]CSP  
capital stock certificate 股票   3)\8%Ox  
carried down 移後   R" ;xvo*  
carried forward 移下頁   1 $/%m_t  
cash 現金   O+y-}7YX  
cash account 現金賬戶   ~HOy:1QhE=  
cash in bank 存銀行現金   ?c[*:N(  
cash on delivery 交貨收款   QUu}Xg:  
cash on hand 庫存現金   Re P|UH  
cash payment 現金支付    IiY/(N+J  
cash purchase 現購   gw,UQbnu  
cash sale 現沽   Z.92y  
cashier 出?#123;員   +=O5YR!{  
cashiers check 本票   zIh['^3.n  
certificate of deposit 存款單折   ?OkWe<:4  
certificate of indebtedness 借據   x>Zn?YR,"  
certified check 保付支票   -r-k_6QP  
certified public accountant 會計師   !o:f$6EA~C  
charges 費用   6@rMtQfI  
charge for remittances 匯水手續費   bD/~eIcWL  
charter 營業執照   z^'gx@YD*v  
chartered accountant 會計師   V5UF3'3;}  
chattles 動產   i\,-oO  
check 支票   ,P;Pm68V  
che stub 支票存根   7@D@ucL  
closed account 己結清賬戶   $<}$DH
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closing 結算   P-?0zF/T$  
closing entries 結賬紀錄    C uB`CI  
closing stock 期末存貨   hDF@'G8F  
closing the book 結賬   '<"s \,  
columnar journal 多欄日記賬   02c':a=7  
combination 聯合   be.*#[  
commission 佣金   e)d`pQ6  
commodity 商品   jYk&/@`Ly  
common stock 普通股   YNQY4\(  
company 公司   aDU<wxnSvO  
compensation 賠償   E|iQc8gr&  
compound interest 複利   i<#QW'R(  
consignee 承銷人   'Gj3:-xqL  
consignment 寄銷   :tV*7S=)  
consignor 寄銷人   jIJ~QpNE  
consolidated balance sheet 合併資產負債表   6 (]Dh;gC  
consolidated profit and loss account 合併損益表   LRL,m_gt  
consolidation 合併   hgPa
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construction cost 營建成本   pR=@S>!|  
construction revenue 營建收入   qLD ?juas  
contract 合同   ItNz}4o|d  
control account 統制賬戶   QIG$z?  
copyright 版權   b3=rG(0f  
corporation 公司   |fK1/<sz#  
cost 成本   ,Lr.9I.  
cost accounting 成本會計   NPy&OcRl  
cost of labour 勞工成本   >;e~WF>+K  
cost of production 生產成本   :D~DU,e'  
cost of manufacture 製造成本   Lt64JH^lz  
cost of sales 銷貨成本   l+KY)6o  
cost price 成本價格   <^#,_o,!  
credit 貸方   ~vm%6CABM  
credit note 收款通知單   LBYMCY  
creditor 債權人   >g1~CEMN#  
crossed check 橫線支票   01t1Z}!y  
current account 往來活期賬戶   I|qo+u)  
current asset 流動資產   &u$Q4  
current liability 流動負債   j#!IuH\]  
current profit and loss 本期損益   ,Vc6Gwm  
debit 借方   6'k<+IR  
debt 債務   M\uiq38  
debtor 債務人   J,'M4O\S  
deed 契據   Ag-
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deferred assets 遞延資產   Ni9/}bb  
deferred liabilities 遞延負債   9+Np4i@  
delivery 交貨   "H'B*vc-  
delivery expense 送貨費   <FV1Wz  
delivery order 出貨單   .s?L^Z^  
demand draft 即期匯票   &*M!lxDN  
demand note 即期票據   =W(Q34  
demurrage charge 延期費   Acez'@z  
deposit 存款   ha]VWt%}  
deposit slip 存款單   zu_8># i-  
depreciation 折舊   o_izl
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direct cost 直接成本   D+rxT: d  
direct labour 直接人工   )1?y 8_B  
director 董事   f z'@_4hg  
discount 折扣   ZF!h<h&,  
discount on purchase 進貨折扣   Dj "F\j 1  
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