[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。   wqJl[~O$  
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acceptance 承兌   RUVrX`u*(  
account 賬戶   }Gx@1)??  
accountant 會計員   E]r<t#  
accounting 會計   c>+68<H  
accounting system 會計制度   s|TO9N)pO  
accounts payable 應付賬款   %,aSD#l`f  
accounts receivable 應收賬款   .0;\cv4}  
accumulated profits 累積利益   M 8(w+h{  
adjusting entry ?#123;整記錄   zvdIwV&oT  
adjustment ?#123;整   Xh/BVg7$  
administration expense 管理費用   t"e%'dFv  
advances 預付   2d  YU  
advertising expense 廣告費   N3oa!PE  
agency 代理   >!tfvM2X{  
agent 代理人   _?$w8 S%  
agreement 契約   3 +`,'Q9  
allotments 分配數   #MiO4zXgd  
allowance 津貼   2t>> 08T  
amalgamation 合併   `G:hC 5B  
amortization 攤銷   d5R2J:d I  
amortized cost 應攤成本   roe_H>  
annuities 年金   =@X?$>'  
applied cost 已分配成本   ?wn<F}UH  
applied expense 已分配費用   +[$Td%6  
applied manufacturing expense 己分配製造費用   pigu]mj  
apportioned charge 攤派費用   NJOV!\k  
appreciation 漲價   ;sz_W%-;@  
article of association 公司章程   N$.ls48a4-  
assessment 課稅   3Ljj|5.q
  
assets 資產   T eu.i  
attorney fee 律師費   #cb9g    
audit 審計   cFuQ>xR1  
auditor 審計員   \]\h,Y8  
average 平均數   %/hokyx  
average cost 平均成本   Vf=,@7  
bad debt 壞賬   1YU?+ K  
balance 餘額   e :_[0#  
balance sheet 資產負債表   T| R!Aw
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bank account 銀行賬戶   P\z1fscnK  
bank balance 銀行結存  
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bank charge 銀行手續費   !<b+7A  
bank deposit 銀行存款   bQI.Qk  
bank discount 銀行貼現   !d[]Qt%mA  
bank draft 銀行匯票   Z1;+a+S=z  
bank loan 銀行借款   ]g
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bank overdraft 銀行透支   N4{g[[ T  
bankers acceptance 銀行承兌   .f!:@fX>=  
bankruptcy 破產   x@pzgqi3  
bearer 持票人   Y$+v "  
beneficiary 受益人  
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bequest 遺產   (/t{z=  
bill 票據   %+UTs 'I  
bill of exchange 匯票   ,">CPl]  
bill of lading 提單   '] _7Xa'  
bills discounted 貼現票據   BV\~Dm]"  
bills payable 應付票據   >N}+O<Fc  
bills receivable 應收票據   0TiDQ4}i[  
board of directors 董事會   BAT.>  
bonds 債券   rm|,+{  
bonus 紅利   ?}u][akM  
book value 賬面價值   !MmbwB
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bookkeeper 簿記員   w[EE A_\  
bookkeeping 簿記   %(s2{$3  
branch office general ledger 支店往來賬戶   WM=)K1p0u  
broker 經紀人   M.C`nI4  
brought down 接前   v^[!NygShs  
brought forward 接上頁   7~QAprwVS  
budget 預算   twaH20  
by-product 副產品   <UGM/+aO  
by-product sales 副產品銷售   4e?cW&  
capital 股本   ^nQJo"g\  
capital income 資本收益   gxC`Ml  
capital outlay 資本支出   Uf ?+oc'{  
capital stock 股本   uF)^mT0D=  
capital stock certificate 股票   (+u&b< <6N  
carried down 移後   KQ(S\   
carried forward 移下頁   b8$%=Xp  
cash 現金   M[_Ptqjb  
cash account 現金賬戶   8%MF<  
cash in bank 存銀行現金   \ Z~ <jv  
cash on delivery 交貨收款   8. %g&%S  
cash on hand 庫存現金   yDpv+6(a  
cash payment 現金支付   zXwdU58  
cash purchase 現購   M,Lq4bz  
cash sale 現沽   )k `+9}OO  
cashier 出?#123;員   ";n%^I}  
cashiers check 本票   F^=y+}]=  
certificate of deposit 存款單折   a"k,x-EL(  
certificate of indebtedness 借據   YC*`n3D|'  
certified check 保付支票   Jr>Nc}!U  
certified public accountant 會計師   _~*ba+
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charges 費用   V@1,((,l  
charge for remittances 匯水手續費   *2YWvGc  
charter 營業執照   ~BBh4t&  
chartered accountant 會計師   \z.p [;'ir  
chattles 動產   .wtYostv  
check 支票   %@C$xM"  
che stub 支票存根   HEK?z|Ne  
closed account 己結清賬戶   Y)M-?|4  
closing 結算   Z_T~2t  
closing entries 結賬紀錄   V:AA{
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closing stock 期末存貨   e.!~7c_z?  
closing the book 結賬    BfW@f  
columnar journal 多欄日記賬   Kf6D$}  
combination 聯合   I7<UC{Ny  
commission 佣金   HDs8M  
commodity 商品   QX.U:p5C  
common stock 普通股   ;Z,l};b  
company 公司   CY!H)6k  
compensation 賠償   p\]rxtm  
compound interest 複利   q+lCA#Sx  
consignee 承銷人   u:^9ZQ+  
consignment 寄銷   mx2Ov u  
consignor 寄銷人   L|A1bxt  
consolidated balance sheet 合併資產負債表   #"o`'5  
consolidated profit and loss account 合併損益表   )_Iu7b  
consolidation 合併   $@WA}\D  
construction cost 營建成本  
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construction revenue 營建收入   hXx:D3h  
contract 合同   U8zs=tA  
control account 統制賬戶   "YVvmCp  
copyright 版權   %V-Hy;V  
corporation 公司   #Jfmt~ks'  
cost 成本   1_G+sDw$  
cost accounting 成本會計   #*}cc  
cost of labour 勞工成本   `3dGn.M  
cost of production 生產成本   1.a:iweN  
cost of manufacture 製造成本   ,Fu
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cost of sales 銷貨成本   m
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cost price 成本價格   GGGz7_s ?  
credit 貸方   ]TsmWob  
credit note 收款通知單   D:N\K/p  
creditor 債權人   SFqq(K2u  
crossed check 橫線支票   Js9 EsN%  
current account 往來活期賬戶   >V&GL{  
current asset 流動資產   O+~@S~  
current liability 流動負債   &tlU.Whk+  
current profit and loss 本期損益   ,B,0o*qc{K  
debit 借方   /8lmNA  
debt 債務   <I2~>x5db  
debtor 債務人   \Iz-<:gA'  
deed 契據   08nA}+k  
deferred assets 遞延資產   v=YI%{tx)  
deferred liabilities 遞延負債   BM02k\%  
delivery 交貨   k,r}X:<6jz  
delivery expense 送貨費   }wGy#!CSza  
delivery order 出貨單   I"W
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demand draft 即期匯票   B)&z% +  
demand note 即期票據   Dwah_ p8  
demurrage charge 延期費   mFBuKp+0)h  
deposit 存款   0}$R4<"{Y>  
deposit slip 存款單  
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depreciation 折舊   5>h# hcL  
direct cost 直接成本   |<LW(,|A  
direct labour 直接人工   4'L.I%#tZ  
director 董事   fvoPV&:  
discount 折扣   I$I',x5Z  
discount on purchase 進貨折扣   .[vYT.LE  
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