[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。   M~Tuj1?  
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acceptance 承兌   nK1Slg#U  
account 賬戶   ANAVn @
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accountant 會計員   XAD- 'i  
accounting 會計   D%[mWc@1I  
accounting system 會計制度   ih-#5M@  
accounts payable 應付賬款   m+`cS=-.  
accounts receivable 應收賬款   NR$3%0 nC6  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   { T/[cu<  
adjustment ?#123;整   d~])K#oJ  
administration expense 管理費用   @o].He@L<j  
advances 預付   
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advertising expense 廣告費   W
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agency 代理   5ORo3T%  
agent 代理人   h]5(].  
agreement 契約   
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allotments 分配數   ^ox=H NV  
allowance 津貼   v4!VrI  
amalgamation 合併   x;O[c3I  
amortization 攤銷   M5LfRBO  
amortized cost 應攤成本   %:f&.@'r  
annuities 年金   etQCzYIhn  
applied cost 已分配成本   Po+.&7F  
applied expense 已分配費用   u4cnE"  
applied manufacturing expense 己分配製造費用   >%_\;svZG  
apportioned charge 攤派費用   A7{\</Z  
appreciation 漲價   RT4x\&q  
article of association 公司章程   Uk[b|<U-`d  
assessment 課稅   SBu"3ym  
assets 資產   4!{KWL`A  
attorney fee 律師費   J'6PmPzY|  
audit 審計   (!u~ CZ;  
auditor 審計員   YR\faVk  
average 平均數   3GYw+%Z]  
average cost 平均成本   nQZx=JK  
bad debt 壞賬   7DogM".}~Q  
balance 餘額   @, j*wnR  
balance sheet 資產負債表   EmWn%eMN  
bank account 銀行賬戶   PudS2k_Qv  
bank balance 銀行結存   fivw~z|[@  
bank charge 銀行手續費   Bpo4?nCl}  
bank deposit 銀行存款   6xmZXpd!  
bank discount 銀行貼現   3Y4?CM&0v  
bank draft 銀行匯票   =`oCLsz=  
bank loan 銀行借款   dw>C@c#"  
bank overdraft 銀行透支   n: ^ d|@  
bankers acceptance 銀行承兌   h%na>G  
bankruptcy 破產   tPWLg),  
bearer 持票人   <18(  
beneficiary 受益人   caR<Kb:;*  
bequest 遺產   ];$L &5^  
bill 票據   Wx%H%FeK  
bill of exchange 匯票   v|,1[i{  
bill of lading 提單   GTPHVp&y  
bills discounted 貼現票據   un"Gozmt5  
bills payable 應付票據   W&W5lArr  
bills receivable 應收票據   IZ-1c1   
board of directors 董事會   +zN-!5x  
bonds 債券   HXC
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bonus 紅利    #4NaL  
book value 賬面價值   8mrUotjS  
bookkeeper 簿記員   [ZwjOi:)  
bookkeeping 簿記   e`_ LEv  
branch office general ledger 支店往來賬戶   GT.,  
broker 經紀人   # powub  
brought down 接前   9Q^r O26+  
brought forward 接上頁   wo{gG?B  
budget 預算   z=\&i\>;Z+  
by-product 副產品   %)8}X>xq  
by-product sales 副產品銷售   ./Zk`-OBT  
capital 股本   :K,i\  
capital income 資本收益   ;u ({\K
 
capital outlay 資本支出   ,.8KN<A2]'  
capital stock 股本   )T2Caqs2  
capital stock certificate 股票   oG?Xk%7&\  
carried down 移後   &vMb_;~B  
carried forward 移下頁   Y;M|D'y+  
cash 現金   N7zft  
cash account 現金賬戶   3,3N^nSD  
cash in bank 存銀行現金   `UyG_;  
cash on delivery 交貨收款   e\l7Iu  
cash on hand 庫存現金   !sP{gi#=  
cash payment 現金支付   <oV(7  
cash purchase 現購   `wEb<H  
cash sale 現沽   .f2bNnB~pP  
cashier 出?#123;員   s?}e^/"v  
cashiers check 本票   (k.[GfCbD  
certificate of deposit 存款單折   R4cM%l_#W  
certificate of indebtedness 借據   bl;1i@Z*M  
certified check 保付支票   ^A/k)x6  
certified public accountant 會計師   $szqy?i0?  
charges 費用   3z?> j]  
charge for remittances 匯水手續費   B
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charter 營業執照   L|xbR#v  
chartered accountant 會計師   sY Q
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chattles 動產   
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check 支票   lvz7#f L~  
che stub 支票存根   CYP q#rd  
closed account 己結清賬戶   I"<\<^B<  
closing 結算   \'D0'\:vz  
closing entries 結賬紀錄   5L%'@`mX  
closing stock 期末存貨   "?xHlYj@+  
closing the book 結賬   m}t`FsB.  
columnar journal 多欄日記賬   osAd1<EI
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combination 聯合   sIGMA$EK  
commission 佣金   "ne?P9'hF  
commodity 商品   WPMSm<[  
common stock 普通股   `?_Q5lp/s  
company 公司   ,T$U'&;  
compensation 賠償   ;:g@zAV  
compound interest 複利   vJ[^K  
consignee 承銷人   pJ"qu,w  
consignment 寄銷   d#4**BM  
consignor 寄銷人   J @1!Oq>  
consolidated balance sheet 合併資產負債表   [D4SW#  
consolidated profit and loss account 合併損益表   B LiF 5  
consolidation 合併   ]MitOkX  
construction cost 營建成本   ?mxMk6w  
construction revenue 營建收入   K`zdc`/  
contract 合同   U$ElV]N  
control account 統制賬戶   ~KX/ Ai  
copyright 版權   c9u`!'g`i  
corporation 公司   >W+%8e  
cost 成本   Vaw+.sG`AP  
cost accounting 成本會計   ,f'CD{E  
cost of labour 勞工成本   @,7GaK\  
cost of production 生產成本   #a,PZDaE  
cost of manufacture 製造成本   051E6-  
cost of sales 銷貨成本   "_NN3lD)X  
cost price 成本價格   8^+%I/S$  
credit 貸方   H3=qe I  
credit note 收款通知單   e\zm7_+i{  
creditor 債權人   u^I|T.w<r6  
crossed check 橫線支票   #gs`#6 ,'  
current account 往來活期賬戶   D.u{~  
current asset 流動資產   "e>;'%W  
current liability 流動負債   V5>B])yQ  
current profit and loss 本期損益   aSQ#k;T[  
debit 借方   {ROVvs`  
debt 債務   Z0", !6nS  
debtor 債務人   xdt- ;w|  
deed 契據   )}Kf
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deferred assets 遞延資產   qt"m  
deferred liabilities 遞延負債   0pd'93C  
delivery 交貨   =>v#4zFd  
delivery expense 送貨費   >@_^fw)  
delivery order 出貨單   J<h$ wM  
demand draft 即期匯票   HBXOjr<,{  
demand note 即期票據   2eY_%Y0  
demurrage charge 延期費   KRRdXx\~  
deposit 存款   $G@5qxcV  
deposit slip 存款單   U$A]8NZ$S  
depreciation 折舊   :OT0yA=U  
direct cost 直接成本   SO'vp
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direct labour 直接人工   n 0L^e  
director 董事   =X:Y,?  
discount 折扣   dcN22A3  
discount on purchase 進貨折扣   dkTX  
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