[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。   ez32k[eV!  
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acceptance 承兌   %ud-3u52M8  
account 賬戶   MUbKlX  
accountant 會計員   O\f`+Q`0  
accounting 會計   zwC ,,U  
accounting system 會計制度   lZRO"[<  
accounts payable 應付賬款   Zq
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accounts receivable 應收賬款   ^Lb\k|U,\  
accumulated profits 累積利益   Iq%<E:+GL  
adjusting entry ?#123;整記錄   ,EHLW4v  
adjustment ?#123;整   H_@6!R2  
administration expense 管理費用   Ba
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advances 預付   tW~kn9glZ  
advertising expense 廣告費   _*UI}JtlS  
agency 代理   c /88|k  
agent 代理人   dBA&NW07  
agreement 契約   'AK '(cZ  
allotments 分配數   H0&wn#);6R  
allowance 津貼   d1_kw A2y  
amalgamation 合併   7~J>Ga  
amortization 攤銷   A-L1vu;  
amortized cost 應攤成本   5ph CEKt;  
annuities 年金   <_8bAO8\  
applied cost 已分配成本   R"XycXn_$  
applied expense 已分配費用   :%9R&p:'ar  
applied manufacturing expense 己分配製造費用   @D-I@Cyl  
apportioned charge 攤派費用   rD21:1s  
appreciation 漲價   '^m'r+B"  
article of association 公司章程   r'nPP6`  
assessment 課稅   hN K wQ  
assets 資產   ##''d||u  
attorney fee 律師費   s@$0!8sxm  
audit 審計   Y[)mHs2  
auditor 審計員   " 4#&tNQ  
average 平均數   s@&3;{F6D  
average cost 平均成本   jMBMqQNU  
bad debt 壞賬   #Pk{emYW  
balance 餘額   >Z*b0j  
balance sheet 資產負債表   JtY$AP$  
bank account 銀行賬戶   0`.& U^dG  
bank balance 銀行結存   HD#>K 7  
bank charge 銀行手續費   xGr{ad.N  
bank deposit 銀行存款   [Y!HQ9^LEp  
bank discount 銀行貼現   l"JM%LV  
bank draft 銀行匯票   %6@)fRw  
bank loan 銀行借款   ,<+:xl   
bank overdraft 銀行透支   } *)l  
bankers acceptance 銀行承兌   v&G9HiH  
bankruptcy 破產   bBML +0a  
bearer 持票人   !BW!!/U  
beneficiary 受益人   +JG05h%'  
bequest 遺產   ^!exH(g  
bill 票據   q&[G^9  
bill of exchange 匯票   HfH+U&  
bill of lading 提單   &+02Sn3A  
bills discounted 貼現票據   6d8)]  
bills payable 應付票據   O[$X36z  
bills receivable 應收票據   rD$5]%Y  
board of directors 董事會   w5y.kc;  
bonds 債券   GIYdI#0RC  
bonus 紅利   ?uc]
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book value 賬面價值   `qd5+~c  
bookkeeper 簿記員   L'$\[~U g  
bookkeeping 簿記   R`$jF\"`r  
branch office general ledger 支店往來賬戶   ^m D$#  
broker 經紀人   U) xeta+  
brought down 接前   :(OV{ u  
brought forward 接上頁   GGwwdB\x'  
budget 預算   X ]&`"Z]  
by-product 副產品   D1deh =  
by-product sales 副產品銷售   $#/8l58  
capital 股本   o$->| k  
capital income 資本收益   ik?IC$*n3i  
capital outlay 資本支出   0=7Ud<  
capital stock 股本   nTsV>lQY,  
capital stock certificate 股票   p cUccQ  
carried down 移後   jx W/"Q   
carried forward 移下頁   #p;<X|Hc}8  
cash 現金   n::i$ZUdK  
cash account 現金賬戶   Xo(W\Pes  
cash in bank 存銀行現金   xzz@Wc^_  
cash on delivery 交貨收款   jX'pUO  
cash on hand 庫存現金   1$# r)S[*  
cash payment 現金支付   <l,e6K  
cash purchase 現購   G,Yctv  
cash sale 現沽   3Jda:  
cashier 出?#123;員   @o@SU"[?_  
cashiers check 本票   E{- pkqx  
certificate of deposit 存款單折   cuG;1,?b  
certificate of indebtedness 借據   sX>|Y3S\U  
certified check 保付支票   dUn]aS  
certified public accountant 會計師   c uAp
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charges 費用   ;>>:7rdYt  
charge for remittances 匯水手續費   4E!Pxjl3a  
charter 營業執照   2y$DTMu  
chartered accountant 會計師   V^D1:9i  
chattles 動產   k-*k'S_  
check 支票   v(O@~8(I  
che stub 支票存根   {hO|{vz  
closed account 己結清賬戶   LM"b%  
closing 結算   j;Lp@~M  
closing entries 結賬紀錄   &SZAe/3+  
closing stock 期末存貨   -"^"& )
  
closing the book 結賬   e6jdSn  
columnar journal 多欄日記賬   {az LtTh  
combination 聯合   _6nza)OFH  
commission 佣金   zhRF>Y`  
commodity 商品   =&4eW#{LuH  
common stock 普通股   ;SA+
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company 公司   3\<(!yY8  
compensation 賠償   @*T8>  
compound interest 複利   y fS  
consignee 承銷人   *0a7H$iQ(]  
consignment 寄銷   bw#\"uJ  
consignor 寄銷人   ^CDh! )  
consolidated balance sheet 合併資產負債表   1U~'8=-  
consolidated profit and loss account 合併損益表   |~D~#Nz  
consolidation 合併   UU =,Brb  
construction cost 營建成本   
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construction revenue 營建收入   C }XB%:5H5  
contract 合同   =o" sBVj  
control account 統制賬戶   k8.,id  
copyright 版權   aI\>=*HF  
corporation 公司   $U_1e'
  
cost 成本   /KJWo0zo  
cost accounting 成本會計   N~yGtnW  
cost of labour 勞工成本   OJcI0(G  
cost of production 生產成本   E&W4`{6K4  
cost of manufacture 製造成本   =8qhK=&]  
cost of sales 銷貨成本   ]=0D~3o3  
cost price 成本價格   ? 0E- Lac=  
credit 貸方   #0qMYe>Y  
credit note 收款通知單   BxxqzN+  
creditor 債權人   
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crossed check 橫線支票   zgpvI~Ck  
current account 往來活期賬戶   ~65lDFY/  
current asset 流動資產   A
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current liability 流動負債   f7]C1!]  
current profit and loss 本期損益   [;INVUwG^  
debit 借方   O~#OVFJ9=  
debt 債務   ^yF2xJ)9-  
debtor 債務人   vC5 (  
deed 契據   "l09Ae'V  
deferred assets 遞延資產   OEN'c0;5  
deferred liabilities 遞延負債   kObgo
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delivery 交貨   o|a]Q  
delivery expense 送貨費   Tq.%_/@M<  
delivery order 出貨單   Zo(QU5m0  
demand draft 即期匯票   N(&/ Ud  
demand note 即期票據   w`0r`\#V/  
demurrage charge 延期費   ] yXrD`J!  
deposit 存款   ?jBh=X\]:  
deposit slip 存款單   cm7>%g(oQo  
depreciation 折舊   y {1p #  
direct cost 直接成本    </d&bS  
direct labour 直接人工   x~O_v  
director 董事   aib)ItNb  
discount 折扣   Vt,"5c  
discount on purchase 進貨折扣   ze%)fZI0f  
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