[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。   (2bZ]  
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acceptance 承兌   a<wQzgxG  
account 賬戶   6eYf2sZ;J  
accountant 會計員   v F
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accounting 會計   9_WPWFO  
accounting system 會計制度   AYA&&b  
accounts payable 應付賬款   9me}&Fdr  
accounts receivable 應收賬款    Vm;Qw  
accumulated profits 累積利益   O0wCb  
adjusting entry ?#123;整記錄   v;]I^Kq  
adjustment ?#123;整   }i7U}T  
administration expense 管理費用   yC 7Vb P  
advances 預付   H]$=*(aje  
advertising expense 廣告費   ) Zb`~w  
agency 代理   }pE~85h4M  
agent 代理人   .d~]e2x  
agreement 契約   nOal7BNN  
allotments 分配數   s'aV qB  
allowance 津貼   PL9eUy  
amalgamation 合併   fHe0
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amortization 攤銷   u@Cf*VPK  
amortized cost 應攤成本    ]a6O(]  
annuities 年金   H8-D'q>R  
applied cost 已分配成本   3_\{[_W  
applied expense 已分配費用   De nt?  
applied manufacturing expense 己分配製造費用   33<fN:J]f  
apportioned charge 攤派費用   xa{<R+LR  
appreciation 漲價   RHx+HBZ  
article of association 公司章程   71l"m^Z3zy  
assessment 課稅   w~$c= JO#  
assets 資產   A!ioji+{[  
attorney fee 律師費   Le`/  
audit 審計   FS
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auditor 審計員   Y0PGT5].@'  
average 平均數   -4?xwz9o$7  
average cost 平均成本   B]|6`UfB  
bad debt 壞賬   xv$)u<Ve  
balance 餘額   k~1 j/VHv  
balance sheet 資產負債表   P('t6MVlT  
bank account 銀行賬戶   Rct"\{V')n  
bank balance 銀行結存   oF;%^XFp  
bank charge 銀行手續費   C,{F0-D  
bank deposit 銀行存款   $K?T=a;z  
bank discount 銀行貼現   ke}Y
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bank draft 銀行匯票   ~[zFQ)([  
bank loan 銀行借款   WjY{rM,K  
bank overdraft 銀行透支   Z(Eke  
bankers acceptance 銀行承兌   QOT)x4!)  
bankruptcy 破產   B0)`wsb_  
bearer 持票人   [arTx^  
beneficiary 受益人   H~[LJ5x  
bequest 遺產   a IpPL8a  
bill 票據   q}<.x8\  
bill of exchange 匯票   vXyuEEe  
bill of lading 提單   A,m4WO_q3  
bills discounted 貼現票據   kRN|TDx(  
bills payable 應付票據   -}Cc"qm  
bills receivable 應收票據   &r'{(O8$N  
board of directors 董事會   3tT|9Tb@  
bonds 債券   %XJQ0CE<(  
bonus 紅利   @PPR$4  
book value 賬面價值   Xr?>uqY!M  
bookkeeper 簿記員   DO&+=o`"  
bookkeeping 簿記   _/,SZ-C#L4  
branch office general ledger 支店往來賬戶   <$jKy3@  
broker 經紀人   ]{IR&{EI-  
brought down 接前   U @.u-)oX  
brought forward 接上頁   zBk_-'z  
budget 預算   _m
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by-product 副產品   ~@T+mHny  
by-product sales 副產品銷售   kqVg2#<@M  
capital 股本   `*e4m  
capital income 資本收益   ${hyNt  
capital outlay 資本支出   [1z{T(d
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capital stock 股本   {q&@nm40  
capital stock certificate 股票   8yE!7$Mj  
carried down 移後   >j50 ;</  
carried forward 移下頁   e7@li<3>d  
cash 現金   (jM<T;4  
cash account 現金賬戶   ?SC3Vzr  
cash in bank 存銀行現金   0jR){G9+  
cash on delivery 交貨收款   \#P P 8  
cash on hand 庫存現金   a(8>n Z,V  
cash payment 現金支付   C
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cash purchase 現購   JAc@S20v\  
cash sale 現沽   f%2%T'Q  
cashier 出?#123;員   X_D6eYF  
cashiers check 本票   OuB2 x=B  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   9c#lLKrzG  
certified check 保付支票   MWM +hk1fs  
certified public accountant 會計師   &&;ex9  
charges 費用   a*Rz<08  
charge for remittances 匯水手續費   fO*)LPen.z  
charter 營業執照   fC_zX}3
 
chartered accountant 會計師   qh%i5Mu  
chattles 動產   hzaU8kb  
check 支票   X(IyvfC  
che stub 支票存根   y k?SD1hj  
closed account 己結清賬戶   ,# ]+HS^B  
closing 結算   e\`wlaP,  
closing entries 結賬紀錄   F4Rr26M  
closing stock 期末存貨   f,|QAj=a  
closing the book 結賬   dIma
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columnar journal 多欄日記賬   &a.']!$^"  
combination 聯合   <z,+Eg  
commission 佣金   PmHd9^C  
commodity 商品   -:MmSeG7gO  
common stock 普通股   >GgE,h  
company 公司   8+9\7*  
compensation 賠償   A*hZv|$0  
compound interest 複利   UL&} s_  
consignee 承銷人   '?5S"??  
consignment 寄銷   )&>L !,z  
consignor 寄銷人   D>P;Izb  
consolidated balance sheet 合併資產負債表   \UOm]z  
consolidated profit and loss account 合併損益表   k!&:(]  
consolidation 合併   Z%#^xCz;w>  
construction cost 營建成本   G(3;;F7"  
construction revenue 營建收入   GSP?X$E  
contract 合同   Q |%-9^  
control account 統制賬戶   :i.t)ES  
copyright 版權   ]a M-p@  
corporation 公司   [O\9 9>  
cost 成本   "rsSW3_  
cost accounting 成本會計   xpAok]  
cost of labour 勞工成本   0 <
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cost of production 生產成本   \Dfm(R  
cost of manufacture 製造成本   \6{LR&  
cost of sales 銷貨成本   0Q7M M6  
cost price 成本價格   ^}J<
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credit 貸方   s'TY[   
credit note 收款通知單   tj[c#@[B  
creditor 債權人   i0\)%H :z
 
crossed check 橫線支票   YGETMIT(  
current account 往來活期賬戶   J smB^  
current asset 流動資產   T<P0T<  
current liability 流動負債   B[CA 5Ry  
current profit and loss 本期損益   :5jexz."M  
debit 借方   6x/s|RWL1  
debt 債務   9
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debtor 債務人   p-xd k|'[  
deed 契據   0'`S,  
deferred assets 遞延資產   a$}N
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deferred liabilities 遞延負債   BKay*!'PX  
delivery 交貨   4@h;5  
delivery expense 送貨費   /D'M24  
delivery order 出貨單   P3!Atnv2  
demand draft 即期匯票   KzNm^^#/$A  
demand note 即期票據   _lX8K:C(  
demurrage charge 延期費   {rDq_^  
deposit 存款   6Cv.5Vhx  
deposit slip 存款單   5rloK"  
depreciation 折舊   wx*1*KZ  
direct cost 直接成本   t+O e)Ns  
direct labour 直接人工   O[FZq47  
director 董事   \x(^]/@  
discount 折扣   {~_Y _-  
discount on purchase 進貨折扣   &n>
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