[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。   _xefFy  
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acceptance 承兌   e=cb%  
account 賬戶   u|mTF>L  
accountant 會計員   qkM)zOZ^  
accounting 會計   [.(,vn?6  
accounting system 會計制度   `j1b5&N;7  
accounts payable 應付賬款   &o;d  
accounts receivable 應收賬款   Ke;eI+P[  
accumulated profits 累積利益   g kM Q=;Nn  
adjusting entry ?#123;整記錄   &-$27  
adjustment ?#123;整   3'7]jj  
administration expense 管理費用   )ZW[$:wA  
advances 預付  
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advertising expense 廣告費   :R-_EY$k6  
agency 代理   B? aMX,1  
agent 代理人   g5C$#<28  
agreement 契約   T4nWK!}z  
allotments 分配數   k-N}tk/5  
allowance 津貼   M ZAz= )-  
amalgamation 合併   `53S[8  
amortization 攤銷   T,oZaJ<  
amortized cost 應攤成本   'ln o#  
annuities 年金   |@1M'  
applied cost 已分配成本   ;u-[%(00S  
applied expense 已分配費用   @<jm+f"MP  
applied manufacturing expense 己分配製造費用   .O pG2P  
apportioned charge 攤派費用   A>ve|us$  
appreciation 漲價   I7#^'/  
article of association 公司章程   _ P`
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assessment 課稅   WM;5/;bB  
assets 資產   xHD$0eq  
attorney fee 律師費   GJ{XlH  
audit 審計   3L CT-rp  
auditor 審計員   |vw],r6  
average 平均數   Q!!u=}GYK  
average cost 平均成本   bt};Pn{3  
bad debt 壞賬   Bp_8PjQ  
balance 餘額   ? *v*fs0  
balance sheet 資產負債表   RW <10:  
bank account 銀行賬戶   }1DzWS-hh  
bank balance 銀行結存   =)s~t|@v  
bank charge 銀行手續費   KO\-|#3y>  
bank deposit 銀行存款   ([dwZ6$/J  
bank discount 銀行貼現   AHo}K\O?r  
bank draft 銀行匯票   >WA'/Sl<A<  
bank loan 銀行借款   f5Hv![x  
bank overdraft 銀行透支   k. NJ+  
bankers acceptance 銀行承兌   @uz(h'~  
bankruptcy 破產   UcKVLzKs  
bearer 持票人   4TTrHs  
beneficiary 受益人   [1Aoj|  
bequest 遺產   x_x_TEyyh  
bill 票據   kLF~^/  
bill of exchange 匯票   o`Af6C;Q  
bill of lading 提單   {r~=mQ  
bills discounted 貼現票據   Dkx}}E:<  
bills payable 應付票據   \:g\?[   
bills receivable 應收票據   3B='f"G  
board of directors 董事會   sYfm]Faz  
bonds 債券   Peo-t*-06  
bonus 紅利   BaWU[*  
book value 賬面價值   ts% n tnvI  
bookkeeper 簿記員   #].qjOj  
bookkeeping 簿記   fk9q3  
branch office general ledger 支店往來賬戶   Eg&:yF}?(  
broker 經紀人   ff7#LeB9  
brought down 接前   %{7*o5`
 
brought forward 接上頁   XDAP[V  
budget 預算   PJ4/E  
by-product 副產品   Vc;g$Xr[  
by-product sales 副產品銷售   >9mj/P D  
capital 股本   o:&8H>(hn]  
capital income 資本收益   Bd 0oA )i  
capital outlay 資本支出   xC9{hXg!  
capital stock 股本   &Nh zEl1  
capital stock certificate 股票   y@,PTF  
carried down 移後   P*B@it  
carried forward 移下頁   MkHkM  
cash 現金   8#HnV%|N  
cash account 現金賬戶   Caz5q|Oo  
cash in bank 存銀行現金   t%G.i@{pkp  
cash on delivery 交貨收款   YR? E z<p  
cash on hand 庫存現金   IN@o9pUjV  
cash payment 現金支付   m+(g.mvK>  
cash purchase 現購   .jg@UAK  
cash sale 現沽   *>"NUHq  
cashier 出?#123;員   YXZP-=fB>i  
cashiers check 本票   k6J&4?xZ
  
certificate of deposit 存款單折   nW^h +  
certificate of indebtedness 借據   B=;kC#Emtf  
certified check 保付支票   xMNQT.A  
certified public accountant 會計師   2@lGY_O!m  
charges 費用   \<(EV,m2  
charge for remittances 匯水手續費   rM^2yr7H  
charter 營業執照   OF={k[  
chartered accountant 會計師   x /CM)!U)  
chattles 動產   ',xUU{5?  
check 支票   3[y$$qXI  
che stub 支票存根   X.S<",a{qz  
closed account 己結清賬戶   |OAM;@jH  
closing 結算   \b%c_e  
closing entries 結賬紀錄   Ww60-d}}Q  
closing stock 期末存貨   gKl9Nkd!R  
closing the book 結賬  
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columnar journal 多欄日記賬   ,`RX~ H=C  
combination 聯合   P9qIq]M  
commission 佣金   T9%|B9FeJ  
commodity 商品   m<)`@6a/
 
common stock 普通股   dt@c,McN|Q  
company 公司   {Q37a=;,  
compensation 賠償   _Y;tD  
compound interest 複利   $OdBuJA  
consignee 承銷人   j'U1lEZm2  
consignment 寄銷   q?Csm\
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consignor 寄銷人   49M1^nMvoo  
consolidated balance sheet 合併資產負債表   AEaN7[PQx|  
consolidated profit and loss account 合併損益表   q4Wr$T$gs=  
consolidation 合併   b Ej}J_#  
construction cost 營建成本   d{Jk:@.1  
construction revenue 營建收入   =]-z?O6^`  
contract 合同   i0$*):b  
control account 統制賬戶  
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copyright 版權   @XolFOL"f"  
corporation 公司   8U(o@1PT  
cost 成本   .4R.$`z4  
cost accounting 成本會計   5 ,-8oEUL  
cost of labour 勞工成本   [|1I.AZ{  
cost of production 生產成本   +a^gC  
cost of manufacture 製造成本   &.?E[db"h  
cost of sales 銷貨成本   KcpYHWCa.  
cost price 成本價格   >h\u[I$7  
credit 貸方   .l_
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credit note 收款通知單   xl`AiO `K  
creditor 債權人   #+l`tj4b/  
crossed check 橫線支票   !CX WoM  
current account 往來活期賬戶   OqIXFX"  
current asset 流動資產   z2t+1In,  
current liability 流動負債   7`;f<QNo  
current profit and loss 本期損益   / @"{u0  
debit 借方   po*8WSl9c[  
debt 債務   64mEZ_kG,  
debtor 債務人   6QY;t:/<  
deed 契據   H}5
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deferred assets 遞延資產   P'OvwA  
deferred liabilities 遞延負債   F/BR#J1  
delivery 交貨   O#ZZ PJ"  
delivery expense 送貨費   j;y~vX b  
delivery order 出貨單   K2yNIq_  
demand draft 即期匯票   aH{)|?  
demand note 即期票據   $Q8 &TM}E  
demurrage charge 延期費   7$lnCvm  
deposit 存款   y`buY+5l  
deposit slip 存款單   O7VEyQqf5  
depreciation 折舊   X2Z)> 10  
direct cost 直接成本   )S%t)}  
direct labour 直接人工   i,*m(C@F}  
director 董事    #O}}pF  
discount 折扣   <A)M^,#o  
discount on purchase 進貨折扣   \\<=J[R.M  
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