[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。   Ad)::9 K?J  
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acceptance 承兌   lS96sjJp@  
account 賬戶   |kc#=b@l  
accountant 會計員   Iw[7;B5v  
accounting 會計   yKB&][)&  
accounting system 會計制度   ^W%# Elf)  
accounts payable 應付賬款   R>;m6Rb_  
accounts receivable 應收賬款   htu(R$GSM  
accumulated profits 累積利益   %f1>cO9[  
adjusting entry ?#123;整記錄   [BZA1,  
adjustment ?#123;整   0^9%E61YR  
administration expense 管理費用   :lE_hY  
advances 預付   )cV*cDL1j  
advertising expense 廣告費   &xLCq&j
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agency 代理   oY<R[NYKu  
agent 代理人   z,K;GZuP  
agreement 契約   [Ol~}@gV  
allotments 分配數   LK:Jkjp^  
allowance 津貼   R5& R~1N  
amalgamation 合併   60z8U#upM  
amortization 攤銷   nh]}KFO h  
amortized cost 應攤成本   R AU"  
annuities 年金   =;(y5c  
applied cost 已分配成本   %CIRN}  
applied expense 已分配費用   d}^G790  
applied manufacturing expense 己分配製造費用   jz$ ]"\G#  
apportioned charge 攤派費用   6%a:^
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appreciation 漲價   #5X535'ze  
article of association 公司章程   @(W{_mw  
assessment 課稅   ?rxq//S2  
assets 資產   ]114\JE  
attorney fee 律師費   ;ZoEqMv  
audit 審計   Ohn?>qQ  
auditor 審計員   H;c3 x"  
average 平均數   &w%--!T  
average cost 平均成本   _lMSW6  
bad debt 壞賬   ]x5+v0   
balance 餘額   `e4gneQY  
balance sheet 資產負債表   i `^[_  
bank account 銀行賬戶   l4$Iv:  
bank balance 銀行結存   wV ^c@.ga  
bank charge 銀行手續費   GyF  
bank deposit 銀行存款   3eERY[  
bank discount 銀行貼現   N4)ZPLV  
bank draft 銀行匯票   @hw 
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bank loan 銀行借款   wl/1~!  
bank overdraft 銀行透支   {RC&Ub>  
bankers acceptance 銀行承兌   b_Dd$NC  
bankruptcy 破產   D"M[}$P  
bearer 持票人   DHQs_8Df  
beneficiary 受益人   b?K`DUju{0  
bequest 遺產   UvF5u(o  
bill 票據   CB^.N>'  
bill of exchange 匯票   YL&)@h  
bill of lading 提單   -dS@l'$  
bills discounted 貼現票據   RXRoMg!-P  
bills payable 應付票據   26ae|2?  
bills receivable 應收票據   Q 6n!u;  
board of directors 董事會   5m2f\^U  
bonds 債券   LYO2L1u)  
bonus 紅利   #QNa| f#=  
book value 賬面價值   4n} a%ocv^  
bookkeeper 簿記員   mtmTlGp6Lc  
bookkeeping 簿記   a4&Aw7"X  
branch office general ledger 支店往來賬戶   G@zJf )u}  
broker 經紀人   2(U;{;\n*  
brought down 接前   L6./5`b s  
brought forward 接上頁   h+ <Jv   
budget 預算   /B<QYvv  
by-product 副產品   E NrcIZ  
by-product sales 副產品銷售   )&j@={0  
capital 股本   MdDL?ev  
capital income 資本收益   FfNUFx2N  
capital outlay 資本支出   DY\~O  
capital stock 股本   {zalfw{+  
capital stock certificate 股票   8n35lI( [  
carried down 移後   [@_W-rA  
carried forward 移下頁  
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cash 現金   u|cP&^S  
cash account 現金賬戶   s:3b.*t<  
cash in bank 存銀行現金   saTS8p z  
cash on delivery 交貨收款   :(iBLO<x  
cash on hand 庫存現金    <HnpI  
cash payment 現金支付   ]\y]8v5(  
cash purchase 現購   1Qw_P('}  
cash sale 現沽   DTlId~Dy q  
cashier 出?#123;員   d ehK#8  
cashiers check 本票   nS](d2  
certificate of deposit 存款單折   ey6ujV7!  
certificate of indebtedness 借據   wjfq"7Q  
certified check 保付支票   >a&IFi,j  
certified public accountant 會計師    C TKeY  
charges 費用   ~F8xXW0  
charge for remittances 匯水手續費   pI_dV44W  
charter 營業執照   XZ@|(_Z  
chartered accountant 會計師   S_TD o  
chattles 動產   '&nQ~=3  
check 支票   pzZ+!d  
che stub 支票存根   e/&^~ $h  
closed account 己結清賬戶   (vp#?-i  
closing 結算   a7685Y  
closing entries 結賬紀錄    VeSQq  
closing stock 期末存貨   w+wtr[;wwL  
closing the book 結賬   g^^pPVK_  
columnar journal 多欄日記賬   c]n"1YNm  
combination 聯合   B77`azwF  
commission 佣金   `FEa(Q+s  
commodity 商品   LmytO$?2(  
common stock 普通股   s94*uZ(C/  
company 公司    O4Q"2  
compensation 賠償   0U~*uDU  
compound interest 複利   +I?k8',pi  
consignee 承銷人   K?Sy?Kz  
consignment 寄銷   A'.=SA2.Y  
consignor 寄銷人   z
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consolidated balance sheet 合併資產負債表   +~~2OUL  
consolidated profit and loss account 合併損益表   `ZbFky{  
consolidation 合併   =^Sx Z Bn  
construction cost 營建成本   p{}4#+-<#H  
construction revenue 營建收入   7WwE] ^M  
contract 合同   j wUX?`6jX  
control account 統制賬戶   +H28F_#  
copyright 版權   uaz!ze+  
corporation 公司   |B^Mj57DO  
cost 成本   2WTOu x
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cost accounting 成本會計   LM+d3|gSV  
cost of labour 勞工成本   xW]65iav  
cost of production 生產成本   6oKdw|(Q#  
cost of manufacture 製造成本   x FWh
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cost of sales 銷貨成本   v`{N0R  
cost price 成本價格   8NiR3*1  
credit 貸方   .`Q^8|$-K  
credit note 收款通知單  
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creditor 債權人   /M+Du,  
crossed check 橫線支票   =~k c7f{  
current account 往來活期賬戶   :m(DRD  
current asset 流動資產   o+B)  
current liability 流動負債   bK.*v4RG  
current profit and loss 本期損益   8XG';K_  
debit 借方   ?^M,Mt  
debt 債務   dI&Q5M8  
debtor 債務人   JXM]tV   
deed 契據   
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deferred assets 遞延資產   eZaSV>27  
deferred liabilities 遞延負債   j:xC\b47"  
delivery 交貨   TN1pg  
delivery expense 送貨費   a&V;^ /  
delivery order 出貨單   B\v+C!/f|  
demand draft 即期匯票   ^lAM /   
demand note 即期票據   }f]Y^>-Ux  
demurrage charge 延期費   8!rdqI  
deposit 存款   m3TR}=n  
deposit slip 存款單   >mai v;  
depreciation 折舊   ]"lB!O~  
direct cost 直接成本   D:;idUO  
direct labour 直接人工   t*=[RS*  
director 董事  
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discount 折扣   Jjm#ofv  
discount on purchase 進貨折扣   xEp?|Q$  
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