[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。   =5s$qb?#  
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acceptance 承兌   0XIxwc0Iw  
account 賬戶   z8iENECwj  
accountant 會計員   T$c +m\j6  
accounting 會計   (%DRt4u<H  
accounting system 會計制度   uPDaq ]A  
accounts payable 應付賬款   Z_it u73I  
accounts receivable 應收賬款   !~
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accumulated profits 累積利益   JlIS0hnv  
adjusting entry ?#123;整記錄   K&S@F!#g  
adjustment ?#123;整   rPTfpeqN)  
administration expense 管理費用   !: |nI77|  
advances 預付   !5.v'K '  
advertising expense 廣告費   C*pLq5s  
agency 代理   yN:>!SQ  
agent 代理人   [%~NM/xu<  
agreement 契約   }x0Z( `  
allotments 分配數   `|,tCM&-  
allowance 津貼   aBlbg3q  
amalgamation 合併   JtmQzr0>  
amortization 攤銷   /(zB0TEd  
amortized cost 應攤成本   4  
annuities 年金   9 z*(8d  
applied cost 已分配成本   RKk"  
applied expense 已分配費用   i'HST|!j  
applied manufacturing expense 己分配製造費用   Cyf]`*  
apportioned charge 攤派費用   }AAbhr9d}  
appreciation 漲價   T&*eOr  
article of association 公司章程   6`j<l5-h  
assessment 課稅   =n)#!i  
assets 資產   ?>TbTfmR  
attorney fee 律師費   ^Kum%<[i  
audit 審計   O3}P07  
auditor 審計員   !vrnoFVu  
average 平均數   2K~tDNv7  
average cost 平均成本   ULrbQ}"cva  
bad debt 壞賬   T~|PU{  
balance 餘額   auoA
 
balance sheet 資產負債表   %Fm`Y.l
 
bank account 銀行賬戶   qL~Pjr>cF  
bank balance 銀行結存   gy g|Tno  
bank charge 銀行手續費   WiwwCKjSa  
bank deposit 銀行存款   c0h dLl;5  
bank discount 銀行貼現   i59k"pNm  
bank draft 銀行匯票   G`WzJS*}v  
bank loan 銀行借款   'F6#l"~/  
bank overdraft 銀行透支   98ayA$  
bankers acceptance 銀行承兌   7t+]z)  
bankruptcy 破產   WMA*.$Zi  
bearer 持票人   rZ 6@b  
beneficiary 受益人   DW4MA<UQ  
bequest 遺產   i&5!9m`Cw  
bill 票據   q
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bill of exchange 匯票   9XY|V<}  
bill of lading 提單   *IVD/9/  
bills discounted 貼現票據   6yi/&#YM  
bills payable 應付票據   U(8I
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bills receivable 應收票據   81cv:|"  
board of directors 董事會   Q!Msy<v  
bonds 債券   ap{{(y&R  
bonus 紅利   2/UI>@By  
book value 賬面價值   l.yJA>\24I  
bookkeeper 簿記員   t2m
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bookkeeping 簿記   v3!byN^  
branch office general ledger 支店往來賬戶   64;oB_  
broker 經紀人   dUUPhk0  
brought down 接前   Ds;Rb6WcnY  
brought forward 接上頁   sCL/pb]  
budget 預算   0FN~$+t)H  
by-product 副產品   z
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by-product sales 副產品銷售   !~Ax  
capital 股本   +q4W0  
capital income 資本收益   t>m8iS>  
capital outlay 資本支出   /{49I,  
capital stock 股本   ysQEJm^|-u  
capital stock certificate 股票   OME!W w  
carried down 移後   wV]sGHuF}  
carried forward 移下頁   zS,%msT^A  
cash 現金   !#l0@3  
cash account 現金賬戶   z2"2tFK  
cash in bank 存銀行現金   aEV|>K=6Y'  
cash on delivery 交貨收款   vK[v eFH  
cash on hand 庫存現金   *_}IeNc  
cash payment 現金支付   ^Osd/g  
cash purchase 現購   kJVM3F%  
cash sale 現沽   4UkP:Vz:  
cashier 出?#123;員   WXRHG)nvL  
cashiers check 本票   ~x76{.gT  
certificate of deposit 存款單折   oC^z_AtZ  
certificate of indebtedness 借據   7r:nMPX  
certified check 保付支票   QYFN:XZ  
certified public accountant 會計師    -fx(H+  
charges 費用   6~>^pkV  
charge for remittances 匯水手續費   oaH+c9v  
charter 營業執照   _.oRVYK/  
chartered accountant 會計師   Qu,)wfp~  
chattles 動產   Cnb[t[hk+j  
check 支票   bdNY7|j`  
che stub 支票存根   nvm1.}=Cnd  
closed account 己結清賬戶   a3DoLq"/  
closing 結算   38zR\@'j]4  
closing entries 結賬紀錄   7%~VOB  
closing stock 期末存貨   Y2ah zB  
closing the book 結賬   |
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columnar journal 多欄日記賬   !>"INmz  
combination 聯合   z22|Kv;w  
commission 佣金   -wG[>Y  
commodity 商品   Q>#)LHX  
common stock 普通股   YGZAtSf3z  
company 公司   (STWAwK-  
compensation 賠償   )%nt61P\W  
compound interest 複利   #lLn='
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consignee 承銷人   ^*4(JR   
consignment 寄銷   PLY-,Q&'  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   4)c"@Zf  
consolidated profit and loss account 合併損益表   L?/M2zc 9Y  
consolidation 合併   CC]@`R5  
construction cost 營建成本   cfO^CC  
construction revenue 營建收入    9\W5
 
contract 合同   fmT3Af l5c  
control account 統制賬戶   8B% O%*5`  
copyright 版權   hP6fTZ=Ln  
corporation 公司   s$3eJ|  
cost 成本   ttJ:[ R'  
cost accounting 成本會計   d/-0B <ts  
cost of labour 勞工成本   F".IB^}$  
cost of production 生產成本   R'$ T6FB5  
cost of manufacture 製造成本   h&^/, G  
cost of sales 銷貨成本   "KQ\F0/  
cost price 成本價格   - KoA[
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credit 貸方   *+1"S ]YF  
credit note 收款通知單   83O^e&Bt  
creditor 債權人   /*xmv $  
crossed check 橫線支票   ybuSqFy`$  
current account 往來活期賬戶   EJSgTtp2  
current asset 流動資產   @,f,tk=\S  
current liability 流動負債   WZy6K(18"'  
current profit and loss 本期損益   DI cyXZH<  
debit 借方   XP Iu]F  
debt 債務   B?zS_Ue  
debtor 債務人   +'6ea+$  
deed 契據   ]nr BmKB  
deferred assets 遞延資產   e]y=]}A3{  
deferred liabilities 遞延負債   r^Rcjyc1  
delivery 交貨   5)
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delivery expense 送貨費   $>*/']>  
delivery order 出貨單   WFc[F`b  
demand draft 即期匯票   ;V(}F!U\z  
demand note 即期票據   OuJy$e  
demurrage charge 延期費   ;@;
ie8H  
deposit 存款   1)kl  
deposit slip 存款單   sN \}Q#:8  
depreciation 折舊   Fq\`1Ee{  
direct cost 直接成本   0 6v5/Xf  
direct labour 直接人工   n<(5B|~y  
director 董事   Vm%ux>}  
discount 折扣   :|6D@  
discount on purchase 進貨折扣   A.cZa  
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