[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。   Ri&?uCCM  
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acceptance 承兌   FQGh+.U  
account 賬戶   7n*[r*$  
accountant 會計員   7d"gRM;  
accounting 會計   ~Y /55uC  
accounting system 會計制度   >Vv
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accounts payable 應付賬款   XVNJ
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accounts receivable 應收賬款   N>'|fNx]  
accumulated profits 累積利益   {'R\C5:D7  
adjusting entry ?#123;整記錄   KWB;*P C^  
adjustment ?#123;整   N0 F|r8xS  
administration expense 管理費用   c<n <!!
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advances 預付   x0dO^D  
advertising expense 廣告費   oiY&O]}  
agency 代理   A3=$I&!%  
agent 代理人   FsyM{LT  
agreement 契約   dJYQdo^X  
allotments 分配數   XP'7+/A  
allowance 津貼   Lp}>WCams  
amalgamation 合併   K W5u.phv  
amortization 攤銷   Z_Z; g]|!  
amortized cost 應攤成本   M4m90C;d
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annuities 年金   sHi*\  
applied cost 已分配成本   %.3 ]F2_Q  
applied expense 已分配費用   >:yU bo)  
applied manufacturing expense 己分配製造費用   ,@*Srrw  
apportioned charge 攤派費用   7TW</g(  
appreciation 漲價   E8QY6gKF  
article of association 公司章程   [#hoW"'Q9  
assessment 課稅   F4%vEn\!  
assets 資產   07:N)y,  
attorney fee 律師費   95%, 8t  
audit 審計   y8QJ=v* B  
auditor 審計員   hRWRXC9  
average 平均數   %x G3z7;  
average cost 平均成本   /o)o7$6Q  
bad debt 壞賬   Y']D_\y  
balance 餘額   uqMe%  
balance sheet 資產負債表   a1nj}1M%  
bank account 銀行賬戶   /y<nAGtD&  
bank balance 銀行結存   _RcFV  
bank charge 銀行手續費   *MBu5 +u%e  
bank deposit 銀行存款   @|cfFT W  
bank discount 銀行貼現   C0bOPn  
bank draft 銀行匯票   $<N!2[I L  
bank loan 銀行借款   c7fQ{"f 3B  
bank overdraft 銀行透支   "o ^cv  
bankers acceptance 銀行承兌   '3MCb  
bankruptcy 破產   JM?X]l  
bearer 持票人   t/4&=]n\u  
beneficiary 受益人   D^~G(m;-  
bequest 遺產   ZC\&n4~7  
bill 票據   %tRQK$]c  
bill of exchange 匯票   YLEa;MR  
bill of lading 提單   u{_jweZ  
bills discounted 貼現票據   KNw{\Pz~w  
bills payable 應付票據   |
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bills receivable 應收票據   z#!}4@_i3  
board of directors 董事會   2UF ,W]  
bonds 債券   [`eqma  
bonus 紅利   |d B`URP  
book value 賬面價值   Pfv| K;3i  
bookkeeper 簿記員   v>&sb3I  
bookkeeping 簿記   @\|W#,~  
branch office general ledger 支店往來賬戶   f;w7YO+$p9  
broker 經紀人   h/t{= @ .5  
brought down 接前   Zoi\r  
brought forward 接上頁   7Ib/Cm0d|  
budget 預算   GvCB
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by-product 副產品   _FRwaFVJ3  
by-product sales 副產品銷售   ?tJy QT  
capital 股本   |Qe#[Q7  
capital income 資本收益   U(jZf{`Mz  
capital outlay 資本支出   #cRw0bn:  
capital stock 股本   Vif0z*\e{  
capital stock certificate 股票   A"`^Abrm  
carried down 移後   pRAdo="  
carried forward 移下頁   @@O=a  
cash 現金   MzY~-74aF  
cash account 現金賬戶   W_ =  
cash in bank 存銀行現金   6_s_2cr  
cash on delivery 交貨收款   HZHzjrx  
cash on hand 庫存現金   yl=_ /'*  
cash payment 現金支付   0x e!tA  
cash purchase 現購   l-Q.@hG  
cash sale 現沽   O"<W<l7Q  
cashier 出?#123;員   H*Tc.Ie  
cashiers check 本票   u6,NQ^4  
certificate of deposit 存款單折   &%ZiI@O-  
certificate of indebtedness 借據   ia!b0*<   
certified check 保付支票   Gw0_M&  
certified public accountant 會計師   .[E"Kb}=  
charges 費用   EP|OKXRltA  
charge for remittances 匯水手續費   Y)-)owx7  
charter 營業執照   dHtbl\6  
chartered accountant 會計師   c)HHc0KD  
chattles 動產   bHi0N@W!vG  
check 支票   sL9
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che stub 支票存根   `Z}7G@ol  
closed account 己結清賬戶   GomTec9.  
closing 結算   @LzqQ[  
closing entries 結賬紀錄   /ox9m7Fz7  
closing stock 期末存貨   Oh\+cvbG  
closing the book 結賬   yJ
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columnar journal 多欄日記賬   9 NO^
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combination 聯合   &7{/ x~S{  
commission 佣金   "K"]/3`k-  
commodity 商品   JVoW*uA  
common stock 普通股   RO([R=.`/  
company 公司   QEavb
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compensation 賠償   Gl1Qbd0  
compound interest 複利   z g@,s"`>  
consignee 承銷人   &!y7PWHJ  
consignment 寄銷   7 ^fpbrj  
consignor 寄銷人   O%g%*9  
consolidated balance sheet 合併資產負債表   :DxCjv  
consolidated profit and loss account 合併損益表   YSvZ7G(m>  
consolidation 合併   +0,{gDd+  
construction cost 營建成本   Nvlfi8.  
construction revenue 營建收入   3N'fHy  
contract 合同   }SdI _sLe  
control account 統制賬戶   ,<^7~d{{3m  
copyright 版權   n>_EEw2/  
corporation 公司   =9lrPQ]w  
cost 成本   jL|y4  
cost accounting 成本會計   jAa{;p"jU  
cost of labour 勞工成本   _::q S!  
cost of production 生產成本   PjH[8:,  
cost of manufacture 製造成本   T[z]~MJL  
cost of sales 銷貨成本   O:=%{/6&D  
cost price 成本價格   6O`s&T,t  
credit 貸方   ii.L]#3y  
credit note 收款通知單   =1JS6~CTLN  
creditor 債權人   {M7`z,,[  
crossed check 橫線支票   )w{bT]   
current account 往來活期賬戶   +B 4&$z  
current asset 流動資產   n>)'!  
current liability 流動負債   an4^(SY  
current profit and loss 本期損益   xm)s%"6n  
debit 借方   >t[beRcR6  
debt 債務   wIrjWU2  
debtor 債務人   |M*jo<C  
deed 契據   ^1a/)Be{_  
deferred assets 遞延資產   MWsjkI`  
deferred liabilities 遞延負債   23lLo yN  
delivery 交貨   n~1'M/wh  
delivery expense 送貨費   LP{{PT.&X  
delivery order 出貨單   >q'xW=Y j\  
demand draft 即期匯票   $[L8UUHY<8  
demand note 即期票據   2(-J9y|  
demurrage charge 延期費   c]#+W@$  
deposit 存款   -+'fn$  
deposit slip 存款單   N2?o6)  
depreciation 折舊   m3apeIEi[  
direct cost 直接成本   fpjy[$8  
direct labour 直接人工   >@NH Al  
director 董事   A9*( O)  
discount 折扣   -8L22t  
discount on purchase 進貨折扣   h>'9-j6B  
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