[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。   ; g Z%U  
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acceptance 承兌   uY&=eQ_Cb  
account 賬戶   )u39}dpeu  
accountant 會計員   sg3h i"Im  
accounting 會計   RGT_}ni  
accounting system 會計制度   eaV3)uP  
accounts payable 應付賬款   %B#hb<7}  
accounts receivable 應收賬款   H|PrsGW  
accumulated profits 累積利益   N4I^.k<-A  
adjusting entry ?#123;整記錄   !(kX~S  
adjustment ?#123;整   zc6Ho  
administration expense 管理費用   -M"IVyy@  
advances 預付    M*d-z  
advertising expense 廣告費   !2GHJHxv]c  
agency 代理   f!5F]qP>-  
agent 代理人   {iA^rv|  
agreement 契約   r#LnDseW  
allotments 分配數   84iJ[F
q{  
allowance 津貼   \Os:6U=X-  
amalgamation 合併   =y?#^  
amortization 攤銷   Px'R`1^  
amortized cost 應攤成本   Q/9a,85  
annuities 年金   60`+9(^  
applied cost 已分配成本   WI,40&<  
applied expense 已分配費用   FQ+8J7  
applied manufacturing expense 己分配製造費用   *Y8XP8u/  
apportioned charge 攤派費用   &(gm4bTg  
appreciation 漲價   @q,)fBZq  
article of association 公司章程   hZ!oRWIU%G  
assessment 課稅   KuA
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assets 資產   ;5<P|:^  
attorney fee 律師費   pp(H PKs=}  
audit 審計   :FnOS<_B  
auditor 審計員   D^|jZOJ  
average 平均數   R"NGJu9  
average cost 平均成本   ft{W/ * +_  
bad debt 壞賬   !d\t:0;  
balance 餘額   Q`N18I3  
balance sheet 資產負債表   Was'A+GZ  
bank account 銀行賬戶   Zotz?jVVr  
bank balance 銀行結存   /v5qyR7an  
bank charge 銀行手續費   mj)PLZ]  
bank deposit 銀行存款   <lFdexH"T  
bank discount 銀行貼現   8G Y.){d!l  
bank draft 銀行匯票   iu+3,]7Fm  
bank loan 銀行借款   1:_=g#WH  
bank overdraft 銀行透支   >b'w'"  
bankers acceptance 銀行承兌   4 &|C}  
bankruptcy 破產   Z+0?yQ=%  
bearer 持票人   Z #EvRC  
beneficiary 受益人   P2Onkl  
bequest 遺產   w5,6$#  
bill 票據   UIn^_}jF`  
bill of exchange 匯票   [KMS<4t'  
bill of lading 提單   zyDZ$Dhka  
bills discounted 貼現票據   [6_"^jgH  
bills payable 應付票據   (]OFS;%  
bills receivable 應收票據   qh$X^%g  
board of directors 董事會   &RWM<6JP  
bonds 債券   e|VJ9|;3  
bonus 紅利   L7m`HVCt &  
book value 賬面價值   @YCv  
bookkeeper 簿記員   i(0hvV>'  
bookkeeping 簿記   |ixGY^3;  
branch office general ledger 支店往來賬戶   P
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broker 經紀人   sW?B7o?  
brought down 接前   r ^MiRa  
brought forward 接上頁   ms7SoYbSu  
budget 預算   ?s%v 3T  
by-product 副產品   ZY)%U*jWU  
by-product sales 副產品銷售   *E}Oh  
capital 股本   9Fk4|+OJ  
capital income 資本收益   :Dayv6g  
capital outlay 資本支出   rhIGOk1k  
capital stock 股本   ?ZaD=nh$mK  
capital stock certificate 股票   v{.\iIg N  
carried down 移後   o_O+u%y  
carried forward 移下頁   A
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cash 現金   d5:tSO  
cash account 現金賬戶   "c ,!vc4  
cash in bank 存銀行現金   Ra0=q4vdk  
cash on delivery 交貨收款   ywEDy|Wn$~  
cash on hand 庫存現金   R4SxFp  
cash payment 現金支付   HVGr-/  
cash purchase 現購   3%2jwR  
cash sale 現沽   7 5|pp  
cashier 出?#123;員   Y9tV%  
cashiers check 本票   xorTL8  
certificate of deposit 存款單折   =53bLzr  
certificate of indebtedness 借據   y@
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certified check 保付支票   q3)wr%!k5D  
certified public accountant 會計師   Mn@$;\:  
charges 費用   0I @$ 0Gg  
charge for remittances 匯水手續費   Px#$uU  
charter 營業執照   qOi5WX6F/  
chartered accountant 會計師   waCboK'  
chattles 動產   sMm/4AY]  
check 支票   [f/.!@sj  
che stub 支票存根   /l6\^Xf{  
closed account 己結清賬戶   \TUE<<?1s  
closing 結算   +zsZNJ(U  
closing entries 結賬紀錄   xs%LRF#u  
closing stock 期末存貨   7]s%rya  
closing the book 結賬   \?&Au  
columnar journal 多欄日記賬   4uUs7T  
combination 聯合   AW/wI6[T  
commission 佣金   4V$fGjJ3  
commodity 商品   SdxY>;  
common stock 普通股   SX+4HJB  
company 公司   vbp-`M
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compensation 賠償   |sf*hlrJ  
compound interest 複利   ej52AK7  
consignee 承銷人  
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consignment 寄銷   KDD@%E  
consignor 寄銷人   e\9g->D
Us  
consolidated balance sheet 合併資產負債表   ax_YKJ5#P  
consolidated profit and loss account 合併損益表   {6O0.}q]&  
consolidation 合併   XsUUJuCG  
construction cost 營建成本   9tk" :ld  
construction revenue 營建收入   nJT4w|Yx  
contract 合同   RqLNp?V%  
control account 統制賬戶   aD ESr?  
copyright 版權   Q0~j$Jc  
corporation 公司   etyCrQ ?U  
cost 成本   '9J*6uXf.  
cost accounting 成本會計   yU7I;]YP  
cost of labour 勞工成本   ~;unpym'  
cost of production 生產成本   %!y89x=E  
cost of manufacture 製造成本   %LQ/q3?_  
cost of sales 銷貨成本   eg3L:rk_  
cost price 成本價格   jK3\K/ob(  
credit 貸方   TnA?u (R%  
credit note 收款通知單   \A<v=VM|  
creditor 債權人   `*yAiv>  
crossed check 橫線支票   #mLuU  
current account 往來活期賬戶   }+0z,s~0.  
current asset 流動資產   O k7zpq  
current liability 流動負債   [AR>?6G-  
current profit and loss 本期損益   tg
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debit 借方   ^u)rB<#BR  
debt 債務   } 0M{A+  
debtor 債務人   >SDpuG&>  
deed 契據   -@M3Dwsi3  
deferred assets 遞延資產   kH?#B%N5  
deferred liabilities 遞延負債   Hm9<fQuM  
delivery 交貨   _]|Qec)  
delivery expense 送貨費   IgM v =^U  
delivery order 出貨單   )~ z Z'^  
demand draft 即期匯票   T2weAk#J  
demand note 即期票據   XP?*= Z]  
demurrage charge 延期費   /\E [  
deposit 存款   %0XvJF)s  
deposit slip 存款單   [X/(D9J  
depreciation 折舊   r,xmEj
0E  
direct cost 直接成本   o| D^`Z  
direct labour 直接人工   <>=mCZ2  
director 董事   2 9#]Vr  
discount 折扣   #?&0D>E?k  
discount on purchase 進貨折扣   8h.V4/?  
   6sB$<#