[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。   O+-+=W  
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acceptance 承兌   xiW}P% bf  
account 賬戶   @6ckB (  
accountant 會計員   HP*)^`6X  
accounting 會計   0-p^oA  
accounting system 會計制度   -, +o*BP  
accounts payable 應付賬款   _CNXyFw.7  
accounts receivable 應收賬款   (l
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accumulated profits 累積利益   ,q*
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adjusting entry ?#123;整記錄   (U5XB [r_P  
adjustment ?#123;整   }'<Z&NW6  
administration expense 管理費用   $idToOkw  
advances 預付   3+>R%TX6i<  
advertising expense 廣告費   bN?*p($/  
agency 代理   7NEOaX(J9  
agent 代理人   igOX0  
agreement 契約   9ZOQNN<ex  
allotments 分配數   B) /&xQu  
allowance 津貼   -~.+3rcZ]  
amalgamation 合併   gB#!g@  
amortization 攤銷   G,A?yM'Vw  
amortized cost 應攤成本   e[k\VYj[  
annuities 年金   C
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applied cost 已分配成本   {X,-T&  
applied expense 已分配費用   CV|Ae [  
applied manufacturing expense 己分配製造費用   i.9}bw 9u@  
apportioned charge 攤派費用   TFbc@rfB  
appreciation 漲價   o<b  
article of association 公司章程   q|YnNk>1  
assessment 課稅   !o' a]8  
assets 資產   ++2a xRl  
attorney fee 律師費   (6[<+j&.  
audit 審計   KXTk.\c  
auditor 審計員   *)r_Y|vg  
average 平均數   ^p4`o>  
average cost 平均成本   1 =?pL$+G  
bad debt 壞賬   ~i-n_7+  
balance 餘額   <mLU-'c@  
balance sheet 資產負債表   "% \y$  
bank account 銀行賬戶   #5;4O{  
bank balance 銀行結存   zV$Z@o  
bank charge 銀行手續費   GLY,
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bank deposit 銀行存款   [9EL[}  
bank discount 銀行貼現   ;d7Qw~v1s  
bank draft 銀行匯票   o)\EfPT  
bank loan 銀行借款   'o]}vyz;  
bank overdraft 銀行透支    K0*er  
bankers acceptance 銀行承兌   -b%' K}.C  
bankruptcy 破產   U&kdR+dB  
bearer 持票人   *[nS
*D\:  
beneficiary 受益人   :@~3wD[y  
bequest 遺產   @6jKjI  
bill 票據   a6T!)g  
bill of exchange 匯票   C1HNcfa7  
bill of lading 提單   ~O;?; @  
bills discounted 貼現票據   !H^R_GC  
bills payable 應付票據   vO{[P#L}  
bills receivable 應收票據   Gd&G*x  
board of directors 董事會   ohXbA9&(x  
bonds 債券   MoC/xF&  
bonus 紅利   0} \;R5a<  
book value 賬面價值   ue *mTMN  
bookkeeper 簿記員   :B/u>  
bookkeeping 簿記   S r7EcT-  
branch office general ledger 支店往來賬戶   r-BqIoVT  
broker 經紀人   D//Ts`}+n  
brought down 接前   U,/9fzgd  
brought forward 接上頁   wW/wvC-  
budget 預算   1p>&j%dk  
by-product 副產品   (j}Wt8  
by-product sales 副產品銷售   K0^+2lx  
capital 股本   Izfj 9h ?  
capital income 資本收益   nRZ T~S4  
capital outlay 資本支出   <CP't[  
capital stock 股本   ~o;*{ Q  
capital stock certificate 股票   l&Fx< W  
carried down 移後   fwyz|>H_Y(  
carried forward 移下頁   ]kkH|b$[T  
cash 現金   ;S>ml  
cash account 現金賬戶   YsjTC$Tx,  
cash in bank 存銀行現金   0.Nik^~  
cash on delivery 交貨收款   0Ioa;XgOn  
cash on hand 庫存現金   ! F&{I  
cash payment 現金支付   S1$&
 
cash purchase 現購   *O-si%@]
  
cash sale 現沽   rUF= uO(  
cashier 出?#123;員   x:Tm4V{  
cashiers check 本票   0Z[8d0  
certificate of deposit 存款單折   7+p=4i^@Zs  
certificate of indebtedness 借據   d
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certified check 保付支票   EEp,Z`  
certified public accountant 會計師   a _(vpD
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charges 費用   *C(XGX\?-  
charge for remittances 匯水手續費   :] +D+[c)  
charter 營業執照   D(S^g+rd  
chartered accountant 會計師   b_0Xi  
chattles 動產   @xtfm.}  
check 支票   8
BJ&"y8H  
che stub 支票存根   4~{q=-]V  
closed account 己結清賬戶   |N>TPK&Xt  
closing 結算   1@0ZP~LTB  
closing entries 結賬紀錄   Hq$?-%4  
closing stock 期末存貨   =: =uV0jX\  
closing the book 結賬   X6@G)68  
columnar journal 多欄日記賬    bR5+({yH  
combination 聯合   AA,n.;zy<  
commission 佣金   }"'l8t0?  
commodity 商品   "(d7:!%  
common stock 普通股   Y;XEC;PXD  
company 公司   fL&bN[XA"$  
compensation 賠償   %,*{hhfu  
compound interest 複利   gg%OOvaj5  
consignee 承銷人   MkG*6A  
consignment 寄銷   P\CT|K'P  
consignor 寄銷人   S2fBZ=V8  
consolidated balance sheet 合併資產負債表   # }!Ge  
consolidated profit and loss account 合併損益表   oos7x6  
consolidation 合併   RI_3X5.KQ  
construction cost 營建成本   3v%V\kO=F  
construction revenue 營建收入   V"@]PI pr  
contract 合同   }A`4ae=  
control account 統制賬戶   e[7n`ka '  
copyright 版權   +H~ })PeQ  
corporation 公司   "V;M,/Q|  
cost 成本   <OEu 4,~:  
cost accounting 成本會計   @
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cost of labour 勞工成本   v|';!p|  
cost of production 生產成本   gl%`qf6:O  
cost of manufacture 製造成本   %;"@Ah  
cost of sales 銷貨成本   s Be7"^  
cost price 成本價格   j+IrqPKC^  
credit 貸方   <wd]D@l7r  
credit note 收款通知單   ~+6Vdxm  
creditor 債權人   )Kd%\PP  
crossed check 橫線支票   na+d;h*~y  
current account 往來活期賬戶   w3T]H_V  
current asset 流動資產   Zyf P;&  
current liability 流動負債   /RnTQ4   
current profit and loss 本期損益   yYZxLJ='  
debit 借方   ]/X(V|t  
debt 債務   A!i q->+  
debtor 債務人   @OpNHQat9  
deed 契據   {Qu"%h.Al  
deferred assets 遞延資產   x2Lq=zwJ  
deferred liabilities 遞延負債   KKe8 ly,  
delivery 交貨   XzIx:J6  
delivery expense 送貨費   ]; $] G-  
delivery order 出貨單   KvFMs\o6p  
demand draft 即期匯票   @~td`Z?1y  
demand note 即期票據   ),}AI/j;zY  
demurrage charge 延期費   ?#A]{l  
deposit 存款   eGL1  
deposit slip 存款單   EbNd=Z'J  
depreciation 折舊   JYb}Zw;  
direct cost 直接成本   !~i' -4]  
direct labour 直接人工   Wi.5Y{  
director 董事   bC!`@/  
discount 折扣    >w6taX  
discount on purchase 進貨折扣   08bJCH  
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