[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。   l GJN;G7  
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acceptance 承兌   ,."wxP2u  
account 賬戶   Ffd4c  
accountant 會計員   xVrLoAw  
accounting 會計   S~W;Ld<>fB  
accounting system 會計制度   L 3\(<[  
accounts payable 應付賬款   { {)pb>E  
accounts receivable 應收賬款   HdyE`FY\  
accumulated profits 累積利益   X5(oL  
adjusting entry ?#123;整記錄   (=j/"
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adjustment ?#123;整   ,Xg^rV~]  
administration expense 管理費用   Bat@  
advances 預付   rHqP[[4B'  
advertising expense 廣告費   :2+z_+k}<  
agency 代理   n'?]_z<  
agent 代理人   0X$2~jV>  
agreement 契約   6B Hdc  
allotments 分配數   5k?xBk=
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allowance 津貼   @1q dnU  
amalgamation 合併   7<(kvE*x  
amortization 攤銷   .yHK  
amortized cost 應攤成本   9 Z"WV5o  
annuities 年金   ^E)8Sb9t  
applied cost 已分配成本   C+_UIx]A  
applied expense 已分配費用   U lCw{:#F  
applied manufacturing expense 己分配製造費用   I,aaSBwt&2  
apportioned charge 攤派費用   EpTc{  
appreciation 漲價   \?|^w.  
article of association 公司章程   mE'HRv  
assessment 課稅   ,s6lB0  
assets 資產  
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attorney fee 律師費   i[wnG)  
audit 審計   'j?
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auditor 審計員  
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average 平均數   !Q,Dzv"7  
average cost 平均成本   7mn&w$MS4:  
bad debt 壞賬   fJ=(oF=  
balance 餘額   mnw(x#%
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balance sheet 資產負債表   :G= ol2Q  
bank account 銀行賬戶   "Y"`'U=v  
bank balance 銀行結存   -Vs;4-B{9  
bank charge 銀行手續費   
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bank deposit 銀行存款   VMS3Q)Ul  
bank discount 銀行貼現   32pPeYxB!-  
bank draft 銀行匯票   %|ioNXMu  
bank loan 銀行借款   #Fgybokm  
bank overdraft 銀行透支   _` Y%Y6O1/  
bankers acceptance 銀行承兌   L+mHeS l  
bankruptcy 破產   &'/bnN +R  
bearer 持票人   #iRd2Qj%  
beneficiary 受益人   FuAs$;  
bequest 遺產   z uo:yaO  
bill 票據   $O fZp<M  
bill of exchange 匯票   Zrew}0  
bill of lading 提單   >u|4490<0  
bills discounted 貼現票據   a=sd&](_  
bills payable 應付票據   Fr<tk^~/  
bills receivable 應收票據   Tt_QAIl  
board of directors 董事會   .3SP#mI  
bonds 債券   4tvZJS hV  
bonus 紅利   S2 P9C"  
book value 賬面價值   Yf1%7+V35  
bookkeeper 簿記員   !u/c
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bookkeeping 簿記   X|4Kdi.r@  
branch office general ledger 支店往來賬戶   vq\L9$WJ  
broker 經紀人   ,,g: x  
brought down 接前   YpG6p0 nd  
brought forward 接上頁   M"Z/E>ne  
budget 預算   tItI^]
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by-product 副產品   _^$F^}{&  
by-product sales 副產品銷售   q AsTiT6r  
capital 股本   H1 i+j;RN  
capital income 資本收益   k`\L-*:Ji  
capital outlay 資本支出   4F!%mMq  
capital stock 股本   hn$jI5*`  
capital stock certificate 股票   )Q<u0AxAn  
carried down 移後   4KW_#d`t  
carried forward 移下頁   821 6_Qm  
cash 現金   Shss};QZf(  
cash account 現金賬戶   Wi*HLP!lNC  
cash in bank 存銀行現金   ' R= OeH  
cash on delivery 交貨收款   /<J5?H  
cash on hand 庫存現金    ,0i72J  
cash payment 現金支付   R0nUS<
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cash purchase 現購   vCtnjWGX}/  
cash sale 現沽   UY)Iu|~0b  
cashier 出?#123;員   20M]gw]  
cashiers check 本票   "rrE_  
certificate of deposit 存款單折   Hx9lQ8  
certificate of indebtedness 借據   H.O&seY  
certified check 保付支票   j,1cb,}=^  
certified public accountant 會計師   |9)y<}c5oM  
charges 費用   jzI,B  
charge for remittances 匯水手續費   D6'-c#  
charter 營業執照   0{stIgB$  
chartered accountant 會計師   3)l<'~"z<  
chattles 動產   1V]j8  
check 支票   |KSoS#Y  
che stub 支票存根   h0l_9uI  
closed account 己結清賬戶   iH-(_$f;  
closing 結算   ;v~xL!uQ  
closing entries 結賬紀錄   JNI&]3[C>?  
closing stock 期末存貨   7V"Jfh4_  
closing the book 結賬   n,p \~Tu,  
columnar journal 多欄日記賬   ,!98VJmr  
combination 聯合   \'B%lXh  
commission 佣金   kP&Ekjt@  
commodity 商品   3\|PwA9fN8  
common stock 普通股    >6'brb  
company 公司   :ZX
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compensation 賠償   't475?bY  
compound interest 複利   :eSwXDy&  
consignee 承銷人   P_Exh]P  
consignment 寄銷   1+ V<-I@{  
consignor 寄銷人   )+a]M1j  
consolidated balance sheet 合併資產負債表   %kk~qvW  
consolidated profit and loss account 合併損益表   djDE0-QxcR  
consolidation 合併   "gXvnl   
construction cost 營建成本   D Z=OZ.v  
construction revenue 營建收入   Lnl-
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contract 合同   2K2*UC`f  
control account 統制賬戶   ro^T L  
copyright 版權   (2/i1)Cq  
corporation 公司   *C(q{|f  
cost 成本   %z["TVH  
cost accounting 成本會計   '~pZj"uy  
cost of labour 勞工成本   w)}@svv"  
cost of production 生產成本   &G7@lz@sK+  
cost of manufacture 製造成本   ^C{?LH/2  
cost of sales 銷貨成本   z|zd=3c  
cost price 成本價格   T{Yk/Z/}?  
credit 貸方   K$-|7tJon  
credit note 收款通知單   ZRC7j?ui8`  
creditor 債權人   5pq9x4&  
crossed check 橫線支票   ;Y$d!an0  
current account 往來活期賬戶   h6e,w$IL  
current asset 流動資產   XKbTjR  
current liability 流動負債   >soSOJ[   
current profit and loss 本期損益   P~@I`r567  
debit 借方   SXmh@a"*\  
debt 債務   ,>I_2mc  
debtor 債務人   PjU.4aZ  
deed 契據   cqb]L
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deferred assets 遞延資產   ;}AcyVV  
deferred liabilities 遞延負債   &fifOF#[e  
delivery 交貨   p;{w0uld"  
delivery expense 送貨費   #EO],!JM  
delivery order 出貨單   Y1 6pT  
demand draft 即期匯票   A Zv| |8p  
demand note 即期票據   /S%!{;:  
demurrage charge 延期費   yx/qp<=  
deposit 存款   ]w9syz8X  
deposit slip 存款單   %l)~C%T  
depreciation 折舊   z0 _/JwJn  
direct cost 直接成本   Z/I`XPmk  
direct labour 直接人工   Y^uYc}  
director 董事   XOJ@-^BX  
discount 折扣   ps=QVX)YP  
discount on purchase 進貨折扣   &/lmg !6  
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