[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。   ?*u)T%S  
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acceptance 承兌   q?[{fcNh$  
account 賬戶   W0tBF&E"  
accountant 會計員   {-^>) iJqt  
accounting 會計   .2Q`. o)  
accounting system 會計制度   *D
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accounts payable 應付賬款   &_,^OE}K_:  
accounts receivable 應收賬款   *`ehI_v :  
accumulated profits 累積利益   \9Itu(<f  
adjusting entry ?#123;整記錄   6'(5pt  
adjustment ?#123;整   L}nj#z4g  
administration expense 管理費用   b6bmvHD  
advances 預付   ]SBv3Q0D7  
advertising expense 廣告費   p!' "hx  
agency 代理   ;PaB5TT(  
agent 代理人   o80pmy7@  
agreement 契約   1k2Ck  
allotments 分配數   NxNR;wz>l  
allowance 津貼   >G' NI?$  
amalgamation 合併   o4Fh`?d}  
amortization 攤銷   $7TY
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amortized cost 應攤成本   LN?T$H  
annuities 年金   uz>s2I}B  
applied cost 已分配成本   U(W#H|  
applied expense 已分配費用   CEYHD?9k8  
applied manufacturing expense 己分配製造費用   L$ ]D&f8:  
apportioned charge 攤派費用   W}Nd3  
appreciation 漲價   BRoi`.b:  
article of association 公司章程    =!U{vT  
assessment 課稅   YH':cze  
assets 資產   ~rpYZLH/:0  
attorney fee 律師費   sN-5vYfC*  
audit 審計   -jC. dz  
auditor 審計員   SnQ $  
average 平均數   jt3s;U*  
average cost 平均成本   8C,?Ai<ro  
bad debt 壞賬   m|24)%Vj;=  
balance 餘額   YvBUx#\  
balance sheet 資產負債表   eqeVz`  
bank account 銀行賬戶   RF6(n8["MW  
bank balance 銀行結存   ^Xa-)Pu  
bank charge 銀行手續費   D-ug$ZRg  
bank deposit 銀行存款    V}8J&(\  
bank discount 銀行貼現   Ba`]Sm=  
bank draft 銀行匯票   zXcSE"   
bank loan 銀行借款   H@G7oK  
bank overdraft 銀行透支   %*|XN*iXC  
bankers acceptance 銀行承兌   .]r[0U  
bankruptcy 破產   =b`>ggw#  
bearer 持票人   ,Oxdqxu7  
beneficiary 受益人   >kC@7h5)  
bequest 遺產   -.^Mt.)  
bill 票據   #\`6ZHW  
bill of exchange 匯票   E8%O+x}  
bill of lading 提單   >^<qke  
bills discounted 貼現票據   HkEp}R  
bills payable 應付票據   IH>+P]+3"3  
bills receivable 應收票據   )x(
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board of directors 董事會   'J!P:.=a>  
bonds 債券   .YS[Md{  
bonus 紅利   s)]|zu0"Ku  
book value 賬面價值   oWXvkDN   
bookkeeper 簿記員   .>}we ~O  
bookkeeping 簿記   $#t&W&  
branch office general ledger 支店往來賬戶   kx'6FkZPIr  
broker 經紀人   F+hsIsQ  
brought down 接前   7RdL/21K  
brought forward 接上頁   UK_2i(I"e  
budget 預算   m1+DeXR_g  
by-product 副產品   }O o  
by-product sales 副產品銷售   4{fi=BA   
capital 股本   , / 4}CM  
capital income 資本收益   'BUdySng  
capital outlay 資本支出   \;P Bx &  
capital stock 股本   YdeSJ(:  
capital stock certificate 股票   !3HMGzt  
carried down 移後   C}+(L3Z  
carried forward 移下頁   v{%2`_c  
cash 現金   ,j5fzA  
cash account 現金賬戶   } ]g>PY  
cash in bank 存銀行現金   DVpqm6$Q  
cash on delivery 交貨收款   :j9;P7&"?  
cash on hand 庫存現金   > ]6Eb`v  
cash payment 現金支付   u_:" u  
cash purchase 現購   M%$zor  
cash sale 現沽   O"Xjv`j:  
cashier 出?#123;員   vLkZC  
cashiers check 本票   6J&L5E  
certificate of deposit 存款單折   :[AW  
certificate of indebtedness 借據   \ u5%+GA-:  
certified check 保付支票   m _:ib}  
certified public accountant 會計師   lT$A;7
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charges 費用   RJd55+h  
charge for remittances 匯水手續費   L0uN|?}  
charter 營業執照   iCw~4KG  
chartered accountant 會計師   tWc!!Hf2j  
chattles 動產   L*L3;y|  
check 支票   ^Z}INUv]7  
che stub 支票存根   k6*2= xK~  
closed account 己結清賬戶   m3,]j\  
closing 結算   Kb4u)~S:  
closing entries 結賬紀錄   $Cf_RFH0  
closing stock 期末存貨   )8LCmvQ  
closing the book 結賬   f+gyJ#R`  
columnar journal 多欄日記賬   )8e_<^M  
combination 聯合   xT=|Uc0  
commission 佣金   4pA(.<#A  
commodity 商品   8HTV"60hTs  
common stock 普通股   r$.ek\D5  
company 公司   c: #1Aym  
compensation 賠償   !&19%C4  
compound interest 複利   yQCf n1a)  
consignee 承銷人   rF 7EO%,  
consignment 寄銷    8tPq5i  
consignor 寄銷人   4d6F4G4U  
consolidated balance sheet 合併資產負債表   +]*?J1Y8Z  
consolidated profit and loss account 合併損益表   +hKQha!*  
consolidation 合併   6K*7%8Y/G  
construction cost 營建成本   mDj:w#q  
construction revenue 營建收入   mJWl#3  
contract 合同   5v>(xl  
control account 統制賬戶   ##yi^;3Y  
copyright 版權   P3@
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corporation 公司   QbS w<V  
cost 成本   O7q-MeMM  
cost accounting 成本會計   B4&x?-0
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cost of labour 勞工成本   V^.~m;ETu]  
cost of production 生產成本   1LcQ*d  
cost of manufacture 製造成本   #CV D:p  
cost of sales 銷貨成本   ,R*ru*  
cost price 成本價格   3Jk;+<  
credit 貸方   H VG'v>s@  
credit note 收款通知單   nvpdu)q<  
creditor 債權人   7
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crossed check 橫線支票   (~/D*<A  
current account 往來活期賬戶   }^P(p?~  
current asset 流動資產   J&Le*R'  
current liability 流動負債   js7J#b7  
current profit and loss 本期損益   '{U56^b]  
debit 借方   Px'%5TKN  
debt 債務   R}Z"Yxx  
debtor 債務人   [#uX{!q'  
deed 契據   0B1*N_.L@  
deferred assets 遞延資產   Q_LPLmM  
deferred liabilities 遞延負債   <;SMczR  
delivery 交貨   nM) ]  
delivery expense 送貨費   .U9NQwd  
delivery order 出貨單   >y%$]0F1  
demand draft 即期匯票   ]?mWnEi!z  
demand note 即期票據   }"Y]GH4Y  
demurrage charge 延期費   yq\)8Fe  
deposit 存款   =4+UX*&i?.  
deposit slip 存款單   '_@=9 \<  
depreciation 折舊   'Ys"yY@  
direct cost 直接成本   T(7 8{A>  
direct labour 直接人工   B
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director 董事   k/!Vv#8  
discount 折扣   9= \bS6w*  
discount on purchase 進貨折扣   8~\Fpz|Og  
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