[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。   h<n2pz}  
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acceptance 承兌   w$""])o,  
account 賬戶   ?30pNF|  
accountant 會計員   yQ&C]{>TS  
accounting 會計   `(6cRT`Wp  
accounting system 會計制度   \6pQ&an  
accounts payable 應付賬款   L=WKqRa>4  
accounts receivable 應收賬款   HYZp=*eb  
accumulated profits 累積利益   &2n5m&  
adjusting entry ?#123;整記錄   !P":z0K4  
adjustment ?#123;整   :b!&Xw$  
administration expense 管理費用   IGlM} ?x  
advances 預付   H;[?8h(  
advertising expense 廣告費   ?u0qYep:  
agency 代理   ^b^buCYw  
agent 代理人   'aS: Azb  
agreement 契約   k,ezB+  
allotments 分配數   LCe6](Z  
allowance 津貼   1O1MB&5%  
amalgamation 合併   G+\&8fi0  
amortization 攤銷   WHu[A/##']  
amortized cost 應攤成本   p[;@9!t  
annuities 年金   ll?Qg%V[t  
applied cost 已分配成本   E5Ls/ HK  
applied expense 已分配費用   }C$D-fH8sW  
applied manufacturing expense 己分配製造費用   O:8Ne*L`D  
apportioned charge 攤派費用   y(Em+YTD  
appreciation 漲價   @ 0/EKWF  
article of association 公司章程   $J0o%9K   
assessment 課稅   Pjq()\/[Z  
assets 資產   Lzx/9PPYn  
attorney fee 律師費   NS "1zR+  
audit 審計   "#h/sAIs  
auditor 審計員   }*vE/W  
average 平均數   Hr \vu`p$  
average cost 平均成本   7Jpq7;  
bad debt 壞賬   K 28s<i`  
balance 餘額   aPX'CG4m  
balance sheet 資產負債表   UlPGB2B  
bank account 銀行賬戶   <@y(i kp>  
bank balance 銀行結存   $8Z4jo  
bank charge 銀行手續費   $^YHyfh  
bank deposit 銀行存款   w BoP&l  
bank discount 銀行貼現   urQ<r{$x0  
bank draft 銀行匯票   <y#@v  G  
bank loan 銀行借款   F|P?|  
bank overdraft 銀行透支   *|gl1S  
bankers acceptance 銀行承兌   /XdLdA!v  
bankruptcy 破產   /PG%Y]l0b  
bearer 持票人   lXD=uRCI  
beneficiary 受益人   (
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bequest 遺產   4y$okn\}i  
bill 票據   b27t-p8  
bill of exchange 匯票   shiw;.vR{B  
bill of lading 提單   biU ?>R  
bills discounted 貼現票據   6B}V{2  
bills payable 應付票據   gm1RQ^n,@.  
bills receivable 應收票據   dki3(  
board of directors 董事會   o?aF  
bonds 債券   ?Iag-g9#=m  
bonus 紅利   IiY%y:!g  
book value 賬面價值   {J/+KK  
bookkeeper 簿記員   +KOhDtLMG  
bookkeeping 簿記   om6`>I*  
branch office general ledger 支店往來賬戶   Dj3,SJ*x  
broker 經紀人   (aB:P03  
brought down 接前   q3|SZoN  
brought forward 接上頁   {yMkd4v  
budget 預算   Ix0#eoj  
by-product 副產品   GY"c1KE$  
by-product sales 副產品銷售   0;%\L:,O  
capital 股本   Z5`V\$  
capital income 資本收益   -.-@|*5  
capital outlay 資本支出   Yfy";C7X  
capital stock 股本   g9IIC5  
capital stock certificate 股票   q35=_'\W  
carried down 移後   _j~y;R)  
carried forward 移下頁   cVS
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cash 現金   ${97G#  
cash account 現金賬戶   @2>c
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cash in bank 存銀行現金   ?DY6V;&F@f  
cash on delivery 交貨收款   SzG?m]  
cash on hand 庫存現金   6}*4co  
cash payment 現金支付   _Ecs{'k  
cash purchase 現購   _6]tbni?v  
cash sale 現沽   y4H/CH$%  
cashier 出?#123;員   zY].ZS=7  
cashiers check 本票   ghk"XJ|  
certificate of deposit 存款單折   6HH:K0j3'  
certificate of indebtedness 借據   {l\Ep=O vx  
certified check 保付支票   {<
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certified public accountant 會計師   q^L"@Q5;  
charges 費用   tw] l  
charge for remittances 匯水手續費   G+m[W  
charter 營業執照   D<[kbt5^7  
chartered accountant 會計師   A^4#6],%v  
chattles 動產  
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check 支票   Tq8U5#NF  
che stub 支票存根   &0+Ba[Z ^  
closed account 己結清賬戶   :1~4X  
closing 結算   MI`<U:-lP  
closing entries 結賬紀錄   w~n+hhMF  
closing stock 期末存貨   %xC}#RDf  
closing the book 結賬   m5 W':vM  
columnar journal 多欄日記賬   0bu!(Tpg7  
combination 聯合   Z,>owoP4  
commission 佣金   uY3?(f#  
commodity 商品   |w>d]eA5  
common stock 普通股   A'*#UYn(  
company 公司   9 q2x}  
compensation 賠償   =$_kkVQ$  
compound interest 複利   UUvR>5@n  
consignee 承銷人   ~SwGZ  
consignment 寄銷   U:|:Y=O?Q  
consignor 寄銷人   ?O9|  
consolidated balance sheet 合併資產負債表   XF i9qL^  
consolidated profit and loss account 合併損益表   2TQ<XHA\  
consolidation 合併   @2+'s;mUV  
construction cost 營建成本   `U>]*D68  
construction revenue 營建收入   O44Fj)  
contract 合同   u!McPM8Yk  
control account 統制賬戶   qGzF@p(p8  
copyright 版權   ;NGSJfn  
corporation 公司   u\f QaQV  
cost 成本   _A=i2?g  
cost accounting 成本會計   Lv#}Gm  
cost of labour 勞工成本   ?~oc4J*>(  
cost of production 生產成本   Ls &-8  
cost of manufacture 製造成本   R!>SN0  
cost of sales 銷貨成本   >ffQ264g=i  
cost price 成本價格   9CZEP0i7  
credit 貸方   /^`do3a}  
credit note 收款通知單   p)~EG=p  
creditor 債權人   c >xHaA:V  
crossed check 橫線支票   c3O&sa V!  
current account 往來活期賬戶   =bQ\BY#  
current asset 流動資產  
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current liability 流動負債   C0&ZQvvy1:  
current profit and loss 本期損益   ~Vc`AcWP  
debit 借方   )%hW3w  
debt 債務   L; <Pod  
debtor 債務人   +,eF(VS!  
deed 契據   &#'
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deferred assets 遞延資產   161IWos  
deferred liabilities 遞延負債   -hGLGF??  
delivery 交貨   Z jXn,W]~  
delivery expense 送貨費   = @lM*   
delivery order 出貨單   U<"k-  
demand draft 即期匯票   %'Z`425a  
demand note 即期票據   ,F=FM>o  
demurrage charge 延期費   Z5"5Ge-M  
deposit 存款   0 l
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deposit slip 存款單   *tl;0<n  
depreciation 折舊   t1!>EI`  
direct cost 直接成本   4^ZbT  
direct labour 直接人工   z#d*Odc  
director 董事   i8=+<d  
discount 折扣   3k:`7E.  
discount on purchase 進貨折扣   26=G%F 6  
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