[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。   +md"X@k5*  
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acceptance 承兌   u#`51Hr
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account 賬戶   KV-h~C  
accountant 會計員   NTO.;S|2%  
accounting 會計   W`P>vK@=  
accounting system 會計制度   *=!r|UdB.  
accounts payable 應付賬款   k eG\-f  
accounts receivable 應收賬款   xn@oNKD0  
accumulated profits 累積利益   ks %arm&  
adjusting entry ?#123;整記錄   /"8|26  
adjustment ?#123;整    '1fyBU  
administration expense 管理費用   G'';VoW=  
advances 預付   yW\kmv.O  
advertising expense 廣告費   Ra6}<
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agency 代理   [@B!N+P5;  
agent 代理人   ^QG<_Dm]  
agreement 契約   ori[[~OyB  
allotments 分配數   F~hH>BH9  
allowance 津貼   XX "3.zW  
amalgamation 合併    DO9
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amortization 攤銷   ,rF!o_7  
amortized cost 應攤成本   hy@b/Y![M  
annuities 年金   +EqL|  
applied cost 已分配成本   ?A24h!7  
applied expense 已分配費用   #/8 Nav  
applied manufacturing expense 己分配製造費用   :Bu)cy#/[  
apportioned charge 攤派費用   ^<uQ9p^B  
appreciation 漲價   L@_o*"&j  
article of association 公司章程   ,7DyTeMpN  
assessment 課稅   ?Iij[CbU  
assets 資產   Y7 K2@257  
attorney fee 律師費   ^R)]_  
audit 審計   !&`\MD>;~R  
auditor 審計員   c,M"a  
average 平均數   ~O!E&~  
average cost 平均成本   >6@,L+-6r  
bad debt 壞賬   -}( o+!nl  
balance 餘額   83p8:C.Ze  
balance sheet 資產負債表   VVpJ +  
bank account 銀行賬戶   yD`pUE$  
bank balance 銀行結存   yu>;m.e_  
bank charge 銀行手續費   m(EVC}Y  
bank deposit 銀行存款   SQ]M"&\{y  
bank discount 銀行貼現   52,'8` ]  
bank draft 銀行匯票   Tj\hAcD  
bank loan 銀行借款   ipt]qJFd  
bank overdraft 銀行透支   }
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bankers acceptance 銀行承兌   tp }Bz&V  
bankruptcy 破產   Bn=YGEvz  
bearer 持票人   Dkh=(+> <  
beneficiary 受益人   %K7;ePu  
bequest 遺產   )]<^*b>  
bill 票據   Lxv_{~I*  
bill of exchange 匯票   ~"4C z27  
bill of lading 提單   3H4T*&9;n  
bills discounted 貼現票據   AMO{ee7Po  
bills payable 應付票據   V?`|Ha}  
bills receivable 應收票據   -7o-d-d F  
board of directors 董事會   a40>_;}:x  
bonds 債券   qSD3]Dv"  
bonus 紅利   '?fGI
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book value 賬面價值   C@-cLk  
bookkeeper 簿記員   `0w !&  
bookkeeping 簿記   RyM29uD  
branch office general ledger 支店往來賬戶   'YYT1H)  
broker 經紀人   "?W8o[c+  
brought down 接前   ] \!,yiVeU  
brought forward 接上頁   e 0Z2B2  
budget 預算   7s2*VKr  
by-product 副產品   78<fbN5}r  
by-product sales 副產品銷售   : t75iB=  
capital 股本   d-W*`:Q
 
capital income 資本收益   HqV4!o9'  
capital outlay 資本支出  
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capital stock 股本   *"6A>:rQ s  
capital stock certificate 股票   MBU4Awj  
carried down 移後   lL5*l,)To  
carried forward 移下頁   g2rH"3sC  
cash 現金   xgM\6e  
cash account 現金賬戶   A@4{-e\  
cash in bank 存銀行現金   1!E}A!;  
cash on delivery 交貨收款   r?^L/HGc  
cash on hand 庫存現金   Mii&doU  
cash payment 現金支付   1|>bG#|  
cash purchase 現購   B GOS(  
cash sale 現沽   1]A\@(  
cashier 出?#123;員   + bb-uoZf  
cashiers check 本票    p1&=D%/  
certificate of deposit 存款單折   <'A-9y]-v  
certificate of indebtedness 借據   98uMD  
certified check 保付支票   {!wd5C@  
certified public accountant 會計師   6{g&9~V  
charges 費用   <;jg/  
charge for remittances 匯水手續費   iU=:YPE+.  
charter 營業執照   4X}TG  
chartered accountant 會計師   &g0r#
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chattles 動產   RQ#9[6w!v  
check 支票   -7J~^m2x  
che stub 支票存根   L}A2$@  
closed account 己結清賬戶   Bi"cWO  
closing 結算   3RcnoXX_  
closing entries 結賬紀錄   (l(d0g&p>  
closing stock 期末存貨   *7#5pT~  
closing the book 結賬   r/0AM}[!*j  
columnar journal 多欄日記賬   F<dhG>E9  
combination 聯合   e ]2GAJLI  
commission 佣金   1Vz3N/AP%?  
commodity 商品   lYr4gFOs  
common stock 普通股   ,ZO?D|M1  
company 公司   *xKy^f  
compensation 賠償   E5*pD*#  
compound interest 複利   [<Mls@?  
consignee 承銷人   cA| n*A-j<  
consignment 寄銷   =vDDfPR  
consignor 寄銷人   55,2eg#{O  
consolidated balance sheet 合併資產負債表   %;Z_`W  
consolidated profit and loss account 合併損益表   )]\-Uy$x  
consolidation 合併   bhfKhXh8  
construction cost 營建成本   lACS^(  
construction revenue 營建收入   3-[+g}kak?  
contract 合同   0fV}n:4Pq  
control account 統制賬戶   Wrt5 eYy  
copyright 版權   qK%#$Jgq
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corporation 公司   H6KBXMYO  
cost 成本   ^$rqyWZYp  
cost accounting 成本會計   _U,Hi?b"$}  
cost of labour 勞工成本   Q]dKyMSSA  
cost of production 生產成本   KmWd$Qy,  
cost of manufacture 製造成本   GNW.n(a  
cost of sales 銷貨成本   gnf4H V~  
cost price 成本價格   :01B)~^  
credit 貸方   5F]2.<i  
credit note 收款通知單   Mi}k>5VT  
creditor 債權人   *
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crossed check 橫線支票   muhu` k`C  
current account 往來活期賬戶   SxkY ;^-U  
current asset 流動資產   Le,;)N
d  
current liability 流動負債   9w1`_r[J  
current profit and loss 本期損益   6.|[;> Km  
debit 借方   B@' OUcUR  
debt 債務   f/m0,EERk  
debtor 債務人   5E}]
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deed 契據   7dR]$~+*e  
deferred assets 遞延資產   6;M{suG|  
deferred liabilities 遞延負債   ~ET XXu${I  
delivery 交貨   Ypinbej  
delivery expense 送貨費   S&Hgr_/}c  
delivery order 出貨單   xF 3Z>  
demand draft 即期匯票   3XncEdy_  
demand note 即期票據   c68,,rJO]i  
demurrage charge 延期費   }1.'2.<Y  
deposit 存款   `@So6%3Y|  
deposit slip 存款單   ]v+yeGIKS  
depreciation 折舊   Dh<}j3]  
direct cost 直接成本  
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direct labour 直接人工   w,0OO f  
director 董事   8RS@Y O  
discount 折扣   /#?!9c  
discount on purchase 進貨折扣   /U0,%  
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