[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。   JUQg 'D  
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acceptance 承兌   ^.vmF>$+I  
account 賬戶   c@(1:,R  
accountant 會計員   ~+HoSXu@E  
accounting 會計   nU/;2=f<  
accounting system 會計制度   %!y89x=E  
accounts payable 應付賬款   %LQ/q3?_  
accounts receivable 應收賬款   eg3L:rk_  
accumulated profits 累積利益   WeC(w+}p  
adjusting entry ?#123;整記錄   TnA?u (R%  
adjustment ?#123;整   cJ
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administration expense 管理費用   -eml  
advances 預付   XlkGjjW#/J  
advertising expense 廣告費   ((|IS[  
agency 代理   b/<mRQ{  
agent 代理人   P^[/Qi}j  
agreement 契約   \84v-VK  
allotments 分配數   (Z-l/)Q  
allowance 津貼   B1$ikY  
amalgamation 合併   m<:IFx#  
amortization 攤銷   kH?#B%N5  
amortized cost 應攤成本   vZkXt!%)  
annuities 年金   nbmc[!PwG  
applied cost 已分配成本   =_PvrB2'  
applied expense 已分配費用   &?+WXL>  
applied manufacturing expense 己分配製造費用   |^GyH$.  
apportioned charge 攤派費用   i:Y\`J  
appreciation 漲價   A#DR9Eq  
article of association 公司章程   )acV-+{  
assessment 課稅   w`gyE 6A  
assets 資產   *)>do L  
attorney fee 律師費   6GINmkA  
audit 審計   6>DLp}d  
auditor 審計員   BU6Jyuwn  
average 平均數   ZL_[4Y  
average cost 平均成本   'RTtE  
bad debt 壞賬   n &}s-`D  
balance 餘額   `Ko[r R+  
balance sheet 資產負債表   Rj6|Y"gq9  
bank account 銀行賬戶   %8FN0  
bank balance 銀行結存   q`Q}yE>9  
bank charge 銀行手續費   n?E}b$6  
bank deposit 銀行存款   6RK\}@^=K  
bank discount 銀行貼現   k^An97J  
bank draft 銀行匯票   ^8K/xo-  
bank loan 銀行借款   Hwu4:^OL|  
bank overdraft 銀行透支   "C
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bankers acceptance 銀行承兌   {1~T]5  
bankruptcy 破產   u) *Kws  
bearer 持票人   m22wF>9  
beneficiary 受益人   ;>ozEh#8
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bequest 遺產   pn\V+Rg'  
bill 票據   ddDS=OfH  
bill of exchange 匯票   V'StvU  
bill of lading 提單   T PYDs+U  
bills discounted 貼現票據   FtIa*j^G  
bills payable 應付票據   &erm `Ho  
bills receivable 應收票據   2]t i!<  
board of directors 董事會   ^M[P-#X_  
bonds 債券   ^}>/n. %  
bonus 紅利   Rs7|}Dl}  
book value 賬面價值   IOEM[zhb$  
bookkeeper 簿記員   Z8&'f,  
bookkeeping 簿記   Z'M`}3O  
branch office general ledger 支店往來賬戶   -t3i^&fj8  
broker 經紀人   JP'= UZ'  
brought down 接前   g}Qx`65:  
brought forward 接上頁   x- _vl 9P)  
budget 預算   J(iV0LAZb  
by-product 副產品   k4y}&?$B  
by-product sales 副產品銷售   1;wb(DN*c  
capital 股本   !'W-6f  
capital income 資本收益   h$fe -G#  
capital outlay 資本支出   lhPGE_\  
capital stock 股本   `&*bM0(J  
capital stock certificate 股票   MR;X&Up6!  
carried down 移後   Kf.T\V4%  
carried forward 移下頁   5Op_*N{V  
cash 現金   FFzH!=7T?  
cash account 現金賬戶   <Ar$v'W=F{  
cash in bank 存銀行現金   _T*AC.  
cash on delivery 交貨收款   'uC59X4l  
cash on hand 庫存現金   r<yhI>>;<  
cash payment 現金支付   rFu ez$  
cash purchase 現購   C}"@RHEu  
cash sale 現沽   U Cb02h  
cashier 出?#123;員   j_Nm87i]  
cashiers check 本票   c`kQ vXx  
certificate of deposit 存款單折   Pil;/t)"  
certificate of indebtedness 借據   Tr.hmGU  
certified check 保付支票   qrBZvJU  
certified public accountant 會計師   
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charges 費用   G{lcYP O  
charge for remittances 匯水手續費   M-MKk:o  
charter 營業執照   {
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chartered accountant 會計師   "H+,E_&(  
chattles 動產   e7k%6'@  
check 支票   I}.i@d'O  
che stub 支票存根   x';uCKWV  
closed account 己結清賬戶   a5?8QAO~r  
closing 結算   >K)2NLW\xA  
closing entries 結賬紀錄   Ly #_?\bn  
closing stock 期末存貨   jP =Hf=:$  
closing the book 結賬   nhH;?D3  
columnar journal 多欄日記賬   2@LbfoA  
combination 聯合   r88"#C6E'  
commission 佣金   \l,rpV
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commodity 商品   s3 B'>RG}  
common stock 普通股   )K0i@hM(n  
company 公司   3W&S.$l  
compensation 賠償   I/uy>*  
compound interest 複利   !I8f#'p  
consignee 承銷人   Ix8$njp[  
consignment 寄銷   dULS^i@@  
consignor 寄銷人   A lwtmDa  
consolidated balance sheet 合併資產負債表   p2 !FcFi  
consolidated profit and loss account 合併損益表   1r9f[j~  
consolidation 合併   yoS? s  
construction cost 營建成本   pIO4,VL;W  
construction revenue 營建收入   %oof}=MxCL  
contract 合同   &ab|2*3?X  
control account 統制賬戶   P:{<*`q  
copyright 版權   sYn[uPefj  
corporation 公司   pJ^NA2  
cost 成本   I.V:q!4*  
cost accounting 成本會計   h @/;`E[  
cost of labour 勞工成本   SbT5u3,'  
cost of production 生產成本   E X "|H.(  
cost of manufacture 製造成本   X0$@Ik  
cost of sales 銷貨成本   :qj<p3w~}  
cost price 成本價格   ,+1m`9}  
credit 貸方   ^mPPyT,(  
credit note 收款通知單   r`M6!}oa  
creditor 債權人   +4)7j&L  
crossed check 橫線支票   MC!ZX)mF  
current account 往來活期賬戶   #h'@5 l  
current asset 流動資產   %&+59vq   
current liability 流動負債   nCnjq=  
current profit and loss 本期損益   0b-? q&*_  
debit 借方   WeJ@xL  
debt 債務   ^k/i-%k0  
debtor 債務人   =1hr2R(V  
deed 契據   PuCc2'#  
deferred assets 遞延資產   Z"v <0]rN  
deferred liabilities 遞延負債   %dttE)oH?  
delivery 交貨   ?J!
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delivery expense 送貨費   0kDBE3i#  
delivery order 出貨單   %J7UP4  
demand draft 即期匯票   m7jA ,~O  
demand note 即期票據   9lzQ\}  
demurrage charge 延期費   Y`ihi,s`H  
deposit 存款   -n))*.V  
deposit slip 存款單   R.RSQk7;  
depreciation 折舊   dt,3"J  
direct cost 直接成本   P,z:Z|}8  
direct labour 直接人工   mY-hN|  
director 董事   (?i[jO||B  
discount 折扣   j,-C{ K  
discount on purchase 進貨折扣   tw K^I6@  
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