[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。   I.M@we/bR}  
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acceptance 承兌   #DN5S#Ic  
account 賬戶   %SwN/rna  
accountant 會計員   L+c7.l.yT  
accounting 會計   !F|mCEU  
accounting system 會計制度   <HLe,  
accounts payable 應付賬款   T\G2B*fGd  
accounts receivable 應收賬款   p;GT[Ds^  
accumulated profits 累積利益   J< E"ZoY  
adjusting entry ?#123;整記錄   6%p$C oR  
adjustment ?#123;整   |HjoaN)  
administration expense 管理費用   c\n&Z'vK  
advances 預付   b;N[_2  
advertising expense 廣告費   a^vXw Y  
agency 代理   &?],uHB?d  
agent 代理人   \,w*K'B_Y  
agreement 契約   urlwn*!^s  
allotments 分配數   6hE. i x  
allowance 津貼   \WDL?(G<  
amalgamation 合併   'E4`qq  
amortization 攤銷   (6aSDx Sc  
amortized cost 應攤成本   Z$0+jpG_s  
annuities 年金    Nn"[GB  
applied cost 已分配成本   6N{Vcfq  
applied expense 已分配費用   X`[P11`  
applied manufacturing expense 己分配製造費用   g1je':  
apportioned charge 攤派費用   qfO=_z ES  
appreciation 漲價   %{fa .>6  
article of association 公司章程   UN~dzA~V  
assessment 課稅   WcCJ;z:S?k  
assets 資產   cB;:}Q08#  
attorney fee 律師費   n~1'M/wh  
audit 審計   P%#EH2J  
auditor 審計員   0Cox+QJt  
average 平均數   I^M%+\  
average cost 平均成本   h6*&1 r  
bad debt 壞賬   'f#i @$|]  
balance 餘額   c]#+W@$  
balance sheet 資產負債表   -+'fn$  
bank account 銀行賬戶   N2?o6)  
bank balance 銀行結存   <Rs#y:  
bank charge 銀行手續費   N=>6PLie  
bank deposit 銀行存款   6m.ChlO/  
bank discount 銀行貼現   6@7K \${  
bank draft 銀行匯票   L[]*vj   
bank loan 銀行借款   W"m\|x  
bank overdraft 銀行透支   *wgHa6?+7  
bankers acceptance 銀行承兌   02Ftn&bi  
bankruptcy 破產   >-2eZ(n)"  
bearer 持票人   tQSj[Yl  
beneficiary 受益人   -_m>C2$6x  
bequest 遺產   Wc}opp  
bill 票據   tho
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bill of exchange 匯票   z 7[TgL7  
bill of lading 提單   Yy 4EM  
bills discounted 貼現票據   ZZkxEq+D  
bills payable 應付票據   bv.DW,l%'  
bills receivable 應收票據   E8TJ*ZU  
board of directors 董事會   [0_JS2KE  
bonds 債券   dmq<vVxC  
bonus 紅利   U>q&p}z0H  
book value 賬面價值   o/EN3J  
bookkeeper 簿記員   ]L'FYOfrpx  
bookkeeping 簿記   e&Z\hZBb  
branch office general ledger 支店往來賬戶   +Zaew679  
broker 經紀人   y8Q96zi  
brought down 接前   hK!Z~  
brought forward 接上頁   +N161vo7  
budget 預算   .k{omr&Dy5  
by-product 副產品   %X)i-^T  
by-product sales 副產品銷售   " 6T: &>  
capital 股本   |4UU`J9M  
capital income 資本收益   i\P?Y(-{  
capital outlay 資本支出   'Zq$W]i  
capital stock 股本   [x{S ,?6  
capital stock certificate 股票   sU {'  
carried down 移後   5^Gv!XW  
carried forward 移下頁   R&z)  
cash 現金   h)%}O.ueB  
cash account 現金賬戶   $ae*3L>5M  
cash in bank 存銀行現金   x+kP,v  
cash on delivery 交貨收款   Qg)=4(<Hr  
cash on hand 庫存現金   4T*RJ3Fz!  
cash payment 現金支付   J`6X6YZ  
cash purchase 現購   "3!!G=s P  
cash sale 現沽   I91pX<NBf  
cashier 出?#123;員   P;&rh U^[  
cashiers check 本票   8 S'g%  
certificate of deposit 存款單折   }3tbqFiH  
certificate of indebtedness 借據  
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certified check 保付支票   M`W%nvEDE  
certified public accountant 會計師   #z|\AmZ\  
charges 費用   5zebH  
charge for remittances 匯水手續費   4dDDi,)U  
charter 營業執照   ~R`Rj*Q2Y  
chartered accountant 會計師   ~|j:xM(i  
chattles 動產   oB 9t&yM  
check 支票   jTNfGu0x  
che stub 支票存根   8\-Q(9q(  
closed account 己結清賬戶   yOn +Y  
closing 結算   .s4hFB^n  
closing entries 結賬紀錄   E"ju<q/Q  
closing stock 期末存貨   t6.hg3Y  
closing the book 結賬   RB5fn+FiZ  
columnar journal 多欄日記賬   Evz;eobW/  
combination 聯合   {VWUK`3  
commission 佣金   PZ/g D  
commodity 商品  
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common stock 普通股   )PC(1Zn  
company 公司   ^ <Z^3c>/  
compensation 賠償   >Z#=<  
compound interest 複利   Onr#p4UT  
consignee 承銷人   8^fkY'x  
consignment 寄銷   32_{nLV$[  
consignor 寄銷人   ;T0Y=yC  
consolidated balance sheet 合併資產負債表   1Aq*|JSk(  
consolidated profit and loss account 合併損益表   x4SI TY  
consolidation 合併   *}9i@DP1,  
construction cost 營建成本   =*q|568  
construction revenue 營建收入   [\o+I:,}wi  
contract 合同   2 }QD>  
control account 統制賬戶   [3a-1,  
copyright 版權   |Rr^K5hmD  
corporation 公司   8ALvP}H  
cost 成本   )z0qKb\  
cost accounting 成本會計   tuA
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cost of labour 勞工成本   {~g(W
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cost of production 生產成本   ({3hX"C@Q  
cost of manufacture 製造成本   !GkwbHr+p  
cost of sales 銷貨成本   a:jRQ-F)  
cost price 成本價格   m178S3  
credit 貸方   Sd;/yC8  
credit note 收款通知單   Vp $]  
creditor 債權人   :uZfdu  
crossed check 橫線支票   |H67ny&K^&  
current account 往來活期賬戶   %Z-^Bu8;y  
current asset 流動資產   ?^i$} .%W  
current liability 流動負債   TlExw0i!  
current profit and loss 本期損益   7@g8nv(p  
debit 借方   R9SJ;TsE  
debt 債務   ,jWMJ0X/N=  
debtor 債務人   T ,, Ao36  
deed 契據   Wxl^f?I`:  
deferred assets 遞延資產   z\Y+5<a  
deferred liabilities 遞延負債   s)$N&0\  
delivery 交貨   gWp\?La  
delivery expense 送貨費   iw6qNV:\Z  
delivery order 出貨單   `nccRy<l  
demand draft 即期匯票   `d#l o  
demand note 即期票據   <dx xXzLT  
demurrage charge 延期費   OL]^4m  
deposit 存款   V\zf yH\~  
deposit slip 存款單   sDnHd9v<?t  
depreciation 折舊   !j8h$+:K  
direct cost 直接成本   qO= _i d  
direct labour 直接人工   -k{n"9a9?  
director 董事   C+-GE9=  
discount 折扣   96aA2s
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discount on purchase 進貨折扣   >=hOjV;  
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