[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。   )A7^LLzG  
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acceptance 承兌   0+FPAqX  
account 賬戶   )4 4Y`v  
accountant 會計員   |q*yuK/  
accounting 會計   ?$f.[;mh  
accounting system 會計制度   ?%  24M\  
accounts payable 應付賬款   sN[}B{+  
accounts receivable 應收賬款   [Km{6L&  
accumulated profits 累積利益   Y\]ZIvTSb  
adjusting entry ?#123;整記錄   S H?McBxS  
adjustment ?#123;整   ?}cmES kX@  
administration expense 管理費用   ?Ij
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advances 預付   kw#X,hP  
advertising expense 廣告費   dw"Es;^  
agency 代理   XjGS.&'I  
agent 代理人   +#FqC/`l  
agreement 契約   Z6Fu~D2Uy  
allotments 分配數   c4tw)O-X  
allowance 津貼   1!v{#w{u7  
amalgamation 合併   *4U_MM#rX  
amortization 攤銷   w.?4}'DK  
amortized cost 應攤成本   bw P=f.  
annuities 年金   zr.\7\v  
applied cost 已分配成本   }HoCfiE=X  
applied expense 已分配費用   m)tu~neM  
applied manufacturing expense 己分配製造費用   >3uNh:|>/  
apportioned charge 攤派費用   Pao^>rj  
appreciation 漲價   V+E8{| dYL  
article of association 公司章程   d+q],\"R  
assessment 課稅   ^^N|:80  
assets 資產   M&V'*.xz  
attorney fee 律師費   z{rV|vQ  
audit 審計   xnZnbgO+  
auditor 審計員   6'Q{xJe?  
average 平均數   }(nT(9|  
average cost 平均成本   hC\ l \y  
bad debt 壞賬   'C'mgEl%L  
balance 餘額   {<,%_pJR  
balance sheet 資產負債表   a2Ak?W1  
bank account 銀行賬戶   FCEy1^u  
bank balance 銀行結存   5kiW@{m  
bank charge 銀行手續費   !Y~UO)u2  
bank deposit 銀行存款   >WSh)( Cg  
bank discount 銀行貼現   k
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bank draft 銀行匯票   LiG$M{0  
bank loan 銀行借款   *dw.=a9  
bank overdraft 銀行透支   >w S'z]T9  
bankers acceptance 銀行承兌   X4V>qHV72  
bankruptcy 破產   !Km[Qw k-  
bearer 持票人   s;VW %e  
beneficiary 受益人   `8!9Fp  
bequest 遺產   V`I4"}M1  
bill 票據   _,J+b R+b  
bill of exchange 匯票   /hl'T'RG  
bill of lading 提單   : 21d  
bills discounted 貼現票據   =^4Z]d  
bills payable 應付票據   +RooU?Aq  
bills receivable 應收票據   ?M4o>T%p"  
board of directors 董事會   (;{X-c}?  
bonds 債券   #PkuCWm
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bonus 紅利   gNCS*a  
book value 賬面價值   uM2@&)u  
bookkeeper 簿記員   g:Hj1!'  
bookkeeping 簿記   q1}!Okr"2  
branch office general ledger 支店往來賬戶   )2[)11J9t  
broker 經紀人   W"NI^OX  
brought down 接前   A=<7*E  
brought forward 接上頁   ALMsF2H  
budget 預算   -<#) ]um  
by-product 副產品   P[3i!"O>  
by-product sales 副產品銷售   M"
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capital 股本   HRf;bKZ  
capital income 資本收益   `_\KN_-%Vu  
capital outlay 資本支出   ,2M}qs"P7G  
capital stock 股本   Z8SwW<{ $  
capital stock certificate 股票   |}=eY?iXo  
carried down 移後   meX2Y;  
carried forward 移下頁    :G _  
cash 現金   N r 4}x7  
cash account 現金賬戶   !..<_qfw  
cash in bank 存銀行現金   |v!N1+v0  
cash on delivery 交貨收款   *tXyd<_
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cash on hand 庫存現金   RAW;ze*"  
cash payment 現金支付   oIhKMQ;jh  
cash purchase 現購   (0 T!-hsP  
cash sale 現沽   =5|7S&{  
cashier 出?#123;員   }3#\vn0gT
 
cashiers check 本票   [IYVrT&C'  
certificate of deposit 存款單折   AQ,lLn+  
certificate of indebtedness 借據   {-Y;!  
certified check 保付支票   cH5i420;aO  
certified public accountant 會計師   CFbNv9GZj  
charges 費用   8['R D`O  
charge for remittances 匯水手續費   As,`($=  
charter 營業執照   :&BPKqKp  
chartered accountant 會計師   :j&enP5R(q  
chattles 動產   AB3_|Tza~&  
check 支票   Z[?n{vD7  
che stub 支票存根   H
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closed account 己結清賬戶   &4?&tGi  
closing 結算   (y9KO56.V&  
closing entries 結賬紀錄   26j<>>2  
closing stock 期末存貨   &n<YmW?"  
closing the book 結賬   *'Yy@T8M  
columnar journal 多欄日記賬   6`e{l+c=
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combination 聯合   '/>Mr!H#  
commission 佣金   <C`bf$ak  
commodity 商品   :kgh~mx5LF  
common stock 普通股   f}-'67*Y  
company 公司   B;9,Qbb  
compensation 賠償   a/J<(sak~X  
compound interest 複利   [ws _ g,/  
consignee 承銷人   JxVGzb
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consignment 寄銷   SzW;Yb"#^k  
consignor 寄銷人   :60vbO  
consolidated balance sheet 合併資產負債表   C$w%! jE  
consolidated profit and loss account 合併損益表   !*#9b  
consolidation 合併   3ahriZe  
construction cost 營建成本   'kd}vq#|  
construction revenue 營建收入   U)(R
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contract 合同   VX)8pV$  
control account 統制賬戶   Z)rW>I  
copyright 版權   3%POTAw%  
corporation 公司   j)J |'b|  
cost 成本   b<W\#3~G  
cost accounting 成本會計   ZLQmEF[>  
cost of labour 勞工成本   <pX?x3-'  
cost of production 生產成本   ^to*ET{0  
cost of manufacture 製造成本   r^ r+
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cost of sales 銷貨成本   /2K"Mpf8  
cost price 成本價格   I}8e"#  
credit 貸方   _U~R  
credit note 收款通知單   L.;b(b Fe  
creditor 債權人   Myc-lCE  
crossed check 橫線支票   <nk|Z'G E  
current account 往來活期賬戶   b**vU
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current asset 流動資產   "c%wq0  
current liability 流動負債   #cY[c1cNv  
current profit and loss 本期損益   Cv#aBH'N  
debit 借方   "VaWZ *  
debt 債務   NM. e4  
debtor 債務人   ZF7@b/-me  
deed 契據   ZKi&f,:  
deferred assets 遞延資產   Z `-$b~0  
deferred liabilities 遞延負債   hW*o;o7u  
delivery 交貨   jF6_yw  
delivery expense 送貨費   =3(v4E':5  
delivery order 出貨單   $0Y`>3  
demand draft 即期匯票   X'OpR  
demand note 即期票據   -zK>{)Z=q  
demurrage charge 延期費   xw*e`9vAe  
deposit 存款   fN2Sio:  
deposit slip 存款單   +`>7cy%cZ  
depreciation 折舊   ai 4k?  
direct cost 直接成本   2}^=NUM\NX  
direct labour 直接人工   &4%pPL\f  
director 董事   vQ< ~-E  
discount 折扣   >DRxF5b{  
discount on purchase 進貨折扣   0AM_D >fH  
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