[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。   @ $5~`?  
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acceptance 承兌   xc@$z*w  
account 賬戶   3)CIqN  
accountant 會計員   CDtL.a\  
accounting 會計   vf>d{F^rv  
accounting system 會計制度   <G<5)$ S  
accounts payable 應付賬款   ,0AS&xs$  
accounts receivable 應收賬款   uUHWTyoO  
accumulated profits 累積利益   8;"%x|iBoL  
adjusting entry ?#123;整記錄   XW8@c2jN\7  
adjustment ?#123;整   ";&PtL e  
administration expense 管理費用   _hl| 3 eW5  
advances 預付   !D{z. KO  
advertising expense 廣告費   >*O5Ry:4  
agency 代理   O^./)#!#  
agent 代理人   z<!A;.iD  
agreement 契約   $$0< &  
allotments 分配數   '^WR5P<8c  
allowance 津貼   saZK+kD4I  
amalgamation 合併   q Sv!5&u  
amortization 攤銷   i83Jy w,f  
amortized cost 應攤成本   LzLJ6A>;R  
annuities 年金   !<j4*av:G  
applied cost 已分配成本   ND?
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applied expense 已分配費用   UJp'v_hN  
applied manufacturing expense 己分配製造費用   #
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apportioned charge 攤派費用   A_ &IK;-go  
appreciation 漲價   dn])6Xl;i  
article of association 公司章程   @VOegf+N  
assessment 課稅   5"3`ss<m  
assets 資產   9cN@y<_I  
attorney fee 律師費   $U7/w?gc'  
audit 審計   2<n18-|OQ  
auditor 審計員   =bJ$>Djp  
average 平均數   Si ~wig2  
average cost 平均成本   tGl|/  
bad debt 壞賬   3;}YW^oXq  
balance 餘額   qA!4\v={  
balance sheet 資產負債表   : Gi
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bank account 銀行賬戶   4%q
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bank balance 銀行結存   3HP { a  
bank charge 銀行手續費   U,yZ.1V^:  
bank deposit 銀行存款   +RpCh!KP  
bank discount 銀行貼現   B/lIn'=  
bank draft 銀行匯票   $(0<T<\  
bank loan 銀行借款   yRyRH%p)  
bank overdraft 銀行透支   8R\6hYJ%F  
bankers acceptance 銀行承兌   />9`Mbg[G  
bankruptcy 破產   IN1n^f$:  
bearer 持票人   ]x8Y]wAU&{  
beneficiary 受益人   B$s6|~  
bequest 遺產   Ym]g0a  
bill 票據  
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bill of exchange 匯票   d@*dbECG  
bill of lading 提單   LR#.xFQ+  
bills discounted 貼現票據   :&z!o" K  
bills payable 應付票據   !}U3{L-  
bills receivable 應收票據   mqJD+ K  
board of directors 董事會   q2*)e/}H  
bonds 債券   3kGg;z6  
bonus 紅利   h \`(  
book value 賬面價值   lc fAb@}2  
bookkeeper 簿記員   ~v/` `s  
bookkeeping 簿記   t,XbF  
branch office general ledger 支店往來賬戶   ^56D) A=  
broker 經紀人   p.4Sgeh#  
brought down 接前   j/T@-7^0  
brought forward 接上頁   ]+qd|}^  
budget 預算   H|?r_Ns  
by-product 副產品   5$Kv%U  
by-product sales 副產品銷售   Gk58VODo  
capital 股本   \KpJIHkBRy  
capital income 資本收益   %O(W;O  
capital outlay 資本支出   vft7-|8T  
capital stock 股本   '5T
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capital stock certificate 股票   HH
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carried down 移後   5c%Fb:BW=  
carried forward 移下頁   `+TC@2-?  
cash 現金   FRPd fo37  
cash account 現金賬戶   Td^62D;  
cash in bank 存銀行現金   @{<^rLt  
cash on delivery 交貨收款   qIzv|Nte  
cash on hand 庫存現金   w[QC  
cash payment 現金支付   =
-P<v2|e  
cash purchase 現購   $V<fJpA  
cash sale 現沽   OaN"6Ge#  
cashier 出?#123;員   V*%><r  
cashiers check 本票   UY.o,I>s  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   Vn/FW?d7  
certified check 保付支票   tg/!=g  
certified public accountant 會計師   ZL!5dT&@W  
charges 費用   jM{5nRQ  
charge for remittances 匯水手續費   9a1R"%Z  
charter 營業執照   _a?x)3\v  
chartered accountant 會計師   6(A"5B=\  
chattles 動產   ] TZ/=Id  
check 支票   ]nxSVKE4p  
che stub 支票存根   5HAAaI  
closed account 己結清賬戶   daQJ{Cd,w  
closing 結算   kO
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closing entries 結賬紀錄   $9Xn.,W  
closing stock 期末存貨   JkLpoe81  
closing the book 結賬   j{ri]?p  
columnar journal 多欄日記賬   Z y6kA\q  
combination 聯合   ldaT: er9  
commission 佣金   a(`"qS  
commodity 商品   &"yoJ<L  
common stock 普通股   #N97  
company 公司   7.yCs[Z  
compensation 賠償   eM7F8j  
compound interest 複利   <{eJbNp  
consignee 承銷人   RtaMrG=D  
consignment 寄銷   $O;a~/T  
consignor 寄銷人   >dDc
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consolidated balance sheet 合併資產負債表   <@n3vO
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consolidated profit and loss account 合併損益表   q{q;X{  
consolidation 合併   2rf#Bq?7  
construction cost 營建成本   ICWHEot  
construction revenue 營建收入   leXdxpc  
contract 合同   cS#| _  
control account 統制賬戶   ~!Rf5QA85  
copyright 版權   Ivq|-LDNc  
corporation 公司   Z+FhI^  
cost 成本   N;cSR\Ng  
cost accounting 成本會計   ZzT"u1,&  
cost of labour 勞工成本   *>lXCx  
cost of production 生產成本   d8^S~7  
cost of manufacture 製造成本   4)snt3k  
cost of sales 銷貨成本   | L <  
cost price 成本價格   S)^eHuXPI  
credit 貸方   .  
credit note 收款通知單   wFL7JwK:G  
creditor 債權人  
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crossed check 橫線支票   - l0X]&Ex  
current account 往來活期賬戶   zK:2.4  
current asset 流動資產   Qer}eg `R  
current liability 流動負債   \Dx)P[Ur  
current profit and loss 本期損益   7z+Ngt' !  
debit 借方   m]VOw)mBF  
debt 債務   q
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debtor 債務人   '^:q|h  
deed 契據   XE:bYzH  
deferred assets 遞延資產   Y^5)u/Y=U  
deferred liabilities 遞延負債   MnW"ksH  
delivery 交貨   +L=a\8Ep  
delivery expense 送貨費   ,Mn?h\  
delivery order 出貨單   !!v9\R4um  
demand draft 即期匯票   RWGAxq`9f  
demand note 即期票據   %/K;!'7  
demurrage charge 延期費   d]^\qeG^p  
deposit 存款   M9(Kxux#  
deposit slip 存款單   Rdy-6  
depreciation 折舊   s#(<zBZ9p#  
direct cost 直接成本   >% E= l  
direct labour 直接人工   ]ex2c{ G  
director 董事   0&6(y* #Z  
discount 折扣   idZ]d6  
discount on purchase 進貨折扣   >6z7.d  
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