[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。   wpMQ 7:j  
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acceptance 承兌   {]N?DmF  
account 賬戶   td$Jx}'A  
accountant 會計員   NT:>.~ah@&  
accounting 會計   G?
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accounting system 會計制度   {D
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accounts payable 應付賬款   teALd~;  
accounts receivable 應收賬款   4tKf  
accumulated profits 累積利益   FJ. :*K[  
adjusting entry ?#123;整記錄   3{E}^ve  
adjustment ?#123;整   pDN,(Ip  
administration expense 管理費用   EU~'n-  
advances 預付   +6E<+-N  
advertising expense 廣告費   88U  
agency 代理   v65r@)\`  
agent 代理人   CBHWMetJ*  
agreement 契約   >u[ln@ l  
allotments 分配數   ai2}vR  
allowance 津貼   ~qxc!k!w4  
amalgamation 合併   _~<TAFBr  
amortization 攤銷   %"B$I>h  
amortized cost 應攤成本   .6(i5K  
annuities 年金   _CT|5wQF<  
applied cost 已分配成本   ovVU%2o1b  
applied expense 已分配費用   3P>@ :  
applied manufacturing expense 己分配製造費用   $o^}<)DW  
apportioned charge 攤派費用   l)bUHh5[  
appreciation 漲價   C*<LVW{P  
article of association 公司章程   '1 *MiFxKq  
assessment 課稅   8b $7#  
assets 資產   XRin~wz|S  
attorney fee 律師費   =^}2 /vA  
audit 審計   '93&?  
auditor 審計員   O;tn5  
average 平均數   {)xrg s
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average cost 平均成本   ]sE^=;Pv?  
bad debt 壞賬   3Ed PKM j&  
balance 餘額   AS ul  
balance sheet 資產負債表   )A"7l7?.n)  
bank account 銀行賬戶   xbIA97g-O,  
bank balance 銀行結存   5lbh "m=  
bank charge 銀行手續費   3e:y?hpeL  
bank deposit 銀行存款   }%|OnEk"  
bank discount 銀行貼現   1 uE[ % M  
bank draft 銀行匯票   'ZZ/:MvQa  
bank loan 銀行借款   "b;?2_w:E  
bank overdraft 銀行透支   Ja2.1v|r.  
bankers acceptance 銀行承兌   =#Jb9=zdR  
bankruptcy 破產   Yzz8:n  
bearer 持票人   uWQ.h ,  
beneficiary 受益人   `^x^= og'  
bequest 遺產   xDS9g Gr  
bill 票據   }q
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bill of exchange 匯票   Pr"ESd>Y  
bill of lading 提單   <Do89  
bills discounted 貼現票據   I-I5^s  
bills payable 應付票據   uNDkK o<M  
bills receivable 應收票據   _9dV 3I  
board of directors 董事會   L M[<?`%p  
bonds 債券   hCrgN ?Mz  
bonus 紅利   yDrJn* r^  
book value 賬面價值   G})mw  
bookkeeper 簿記員    P7!Sc  
bookkeeping 簿記   ~f:fOrLE#  
branch office general ledger 支店往來賬戶   12E"6E)
 
broker 經紀人   ?T&D@Ohsx  
brought down 接前   *@Z'{V\  
brought forward 接上頁   aJts  
budget 預算   'aJ?Syn  
by-product 副產品   hB4.tMgZ  
by-product sales 副產品銷售   >'eqOZM  
capital 股本   <dZ{E7l  
capital income 資本收益   im`^_zebj  
capital outlay 資本支出   '_%Jw:4k  
capital stock 股本   TnrMR1Zx  
capital stock certificate 股票   6 9Cxh  
carried down 移後   :0l(L l KD  
carried forward 移下頁   \v <}{\.|$  
cash 現金   ( KrIMZ  
cash account 現金賬戶   gkjZX wp  
cash in bank 存銀行現金   hV%l}6yS&  
cash on delivery 交貨收款   cW2:D$Pe  
cash on hand 庫存現金   U7N<!6  
cash payment 現金支付   :>;#/<3{  
cash purchase 現購   okW3V}/x/z  
cash sale 現沽   -MZ Eli g  
cashier 出?#123;員   /:Dx
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cashiers check 本票   /\.kH62  
certificate of deposit 存款單折   r]yq #T`z  
certificate of indebtedness 借據   y\:2Re/*Jt  
certified check 保付支票   'nul{RE*  
certified public accountant 會計師   VQCPgs  
charges 費用   2;3q](d   
charge for remittances 匯水手續費   #KwF
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charter 營業執照   />?d 2?  
chartered accountant 會計師   LImD]e
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chattles 動產   z"-Urd^O  
check 支票   `i}\k  
che stub 支票存根   w?[)nlNW  
closed account 己結清賬戶   0t~--/lA  
closing 結算   (?Yz#Yf  
closing entries 結賬紀錄   e1#}
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closing stock 期末存貨   Kfi A 7W  
closing the book 結賬   aCanDMcBnq  
columnar journal 多欄日記賬   >2rFURcD  
combination 聯合   .'4 *'i:  
commission 佣金   CNwh
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commodity 商品   REJ}T:  
common stock 普通股   Au {`oxD  
company 公司   E-/]UH3u H  
compensation 賠償   1Dbe0u  
compound interest 複利   ZE9*i}r  
consignee 承銷人   Zqao4  
consignment 寄銷   F"q3p4-<>  
consignor 寄銷人   U>>J_2  
consolidated balance sheet 合併資產負債表   \l:n  
consolidated profit and loss account 合併損益表   {Hb _o)S  
consolidation 合併   Vq*p?cF .  
construction cost 營建成本   =($qiL'h  
construction revenue 營建收入   Deam%)bXM]  
contract 合同   6Hz=VhQrN  
control account 統制賬戶   0-5:"SN'  
copyright 版權   6};Sn/8  
corporation 公司   hZpFI?lqc\  
cost 成本   \+,jM6l
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cost accounting 成本會計   5Hr"}|J<8  
cost of labour 勞工成本   27MgwX NQ  
cost of production 生產成本   wxoBq{r;  
cost of manufacture 製造成本   d&fENnt?h  
cost of sales 銷貨成本   d#(xP2  
cost price 成本價格   GVg0)}  
credit 貸方   fF9vV. }  
credit note 收款通知單   N>/U%01a  
creditor 債權人   E$G8-  
crossed check 橫線支票   kqyY:J  
current account 往來活期賬戶   SZgH0W("L  
current asset 流動資產   {d/k0H  
current liability 流動負債   <%!@cE+y  
current profit and loss 本期損益   h7*m+/O  
debit 借方   qvT9d7x  
debt 債務   hGpaHY>My  
debtor 債務人   6L2.88 i  
deed 契據   7~IAgjo,@  
deferred assets 遞延資產   old}}>_  
deferred liabilities 遞延負債   OaEOk57%de  
delivery 交貨   Q{>{ e3z}  
delivery expense 送貨費   &BQ`4j~.  
delivery order 出貨單   `'g%z: ~  
demand draft 即期匯票   rod{77  
demand note 即期票據   K(_n
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demurrage charge 延期費   G6I>Ry[2?  
deposit 存款   U*6r".sz  
deposit slip 存款單   Ly^r8I  
depreciation 折舊   U#Ud~Q q  
direct cost 直接成本   N~a?0x  
direct labour 直接人工   P'g$F<~V  
director 董事   ua2SW(C@  
discount 折扣   gn'. 9";j  
discount on purchase 進貨折扣   lc*<UZR  
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