[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。   /v 8"i^;}  
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acceptance 承兌   X)b$CG  
account 賬戶   <z<>E1ZLI  
accountant 會計員   h4;kjr}h}  
accounting 會計   l\UjvG  
accounting system 會計制度   >#]A2,  
accounts payable 應付賬款   g b_Y]U  
accounts receivable 應收賬款   o"VKAP  
accumulated profits 累積利益   | b'Ut)E  
adjusting entry ?#123;整記錄   KQ\K:#  
adjustment ?#123;整   CHgip&(.F  
administration expense 管理費用   Geq]wv8  
advances 預付   ]m+%y+  
advertising expense 廣告費   LF7-??'  
agency 代理   _uIS[%4g  
agent 代理人   eEZgG=s  
agreement 契約   ER"69zQg|2  
allotments 分配數   @]Cg5QW>T  
allowance 津貼   -#Zdf|  
amalgamation 合併   YG\#
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amortization 攤銷   {7M++J=  
amortized cost 應攤成本   Q %o@s3~O  
annuities 年金  
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applied cost 已分配成本   $k~TVm Yex  
applied expense 已分配費用   7e"}ojt$  
applied manufacturing expense 己分配製造費用   6K.2VY#  
apportioned charge 攤派費用   QH'*MY  
appreciation 漲價   <`nShP>vl  
article of association 公司章程   rW?Wd Eg  
assessment 課稅   '`jGr+K,wU  
assets 資產   1:-'euA"  
attorney fee 律師費   f.6>6%l  
audit 審計   x%mRDm~-  
auditor 審計員   Qq,2V
 
average 平均數   m{q'RAw  
average cost 平均成本   Q"&Mr+  
bad debt 壞賬   zdYH9d>D  
balance 餘額   }*:3]  
balance sheet 資產負債表   b| L;*<KU  
bank account 銀行賬戶   F-m%d@P&X  
bank balance 銀行結存   DDrR9}k  
bank charge 銀行手續費   3aqH!?rVU  
bank deposit 銀行存款   ]1 f^ SxSI  
bank discount 銀行貼現   #h;  
bank draft 銀行匯票   &=@{`2&  
bank loan 銀行借款   o 4F'z  
bank overdraft 銀行透支   :>&q?xvA  
bankers acceptance 銀行承兌  
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bankruptcy 破產   u ^2`$W  
bearer 持票人   # -'A =j  
beneficiary 受益人   Tz,-~mc  
bequest 遺產   NW\C
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bill 票據   gVG^R02#<k  
bill of exchange 匯票   @|Pm%K`1  
bill of lading 提單   o#qdgZ  
bills discounted 貼現票據   j)J |'b|  
bills payable 應付票據   b<W\#3~G  
bills receivable 應收票據   ZLQmEF[>  
board of directors 董事會   b31$i 5{  
bonds 債券   2 }xePX9?  
bonus 紅利   Wb}-H-O  
book value 賬面價值   aT0~C.vT  
bookkeeper 簿記員   Z '5itN^  
bookkeeping 簿記   I5"wa:Z  
branch office general ledger 支店往來賬戶   bDl:,7;  
broker 經紀人   '?rR>$s  
brought down 接前   45yP {+/-Q  
brought forward 接上頁   XCM!8x?K  
budget 預算   j9
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by-product 副產品   yY$^ R|t  
by-product sales 副產品銷售   XFhH+4#]  
capital 股本   
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capital income 資本收益   PD&e6;rj;  
capital outlay 資本支出   +5y^c|L0  
capital stock 股本   R_EU|a
  
capital stock certificate 股票   B!'K20"gF  
carried down 移後   VzG|Xtco[  
carried forward 移下頁   ?m)<kY  
cash 現金   T}Tv}~!f  
cash account 現金賬戶  
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cash in bank 存銀行現金   J^+w]2`S  
cash on delivery 交貨收款   >iTmILA  
cash on hand 庫存現金   ;.h /D4  
cash payment 現金支付   %FjUtB  
cash purchase 現購   WuK<?1meN  
cash sale 現沽   ,6+joKe-  
cashier 出?#123;員   ,M.C]6YMr  
cashiers check 本票   hDXTC_^s  
certificate of deposit 存款單折   <#0i*PM_  
certificate of indebtedness 借據   kff N0(MR  
certified check 保付支票   *R6lK&  
certified public accountant 會計師   l!p`g>$&f  
charges 費用   \;7U:Y$v  
charge for remittances 匯水手續費   +yL;?+s>=  
charter 營業執照   uEgR>X>  
chartered accountant 會計師   jIKg*
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chattles 動產   ?+}Su'pv}  
check 支票   b!H1|7>  
che stub 支票存根   y[McdlH m  
closed account 己結清賬戶   Z  `F[0-  
closing 結算   #Y= A#Yz,{  
closing entries 結賬紀錄   :hICe+2ca  
closing stock 期末存貨   t jM9EP  
closing the book 結賬   Zfs-M)  
columnar journal 多欄日記賬   h3F559bw/<  
combination 聯合   9~V'Wev  
commission 佣金   KR.;X3S}  
commodity 商品   3,i j@P  
common stock 普通股   A f`Kg-c_(  
company 公司   W*LC3B^  
compensation 賠償   OP!R
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compound interest 複利   [#KY.n  
consignee 承銷人   M7BpOmK'  
consignment 寄銷   D5"5`w=C  
consignor 寄銷人   $#V'm{Hh  
consolidated balance sheet 合併資產負債表   !oyo_h  
consolidated profit and loss account 合併損益表   ,!> ~ izB  
consolidation 合併   :>!-[hfQ  
construction cost 營建成本   CDJ@Tdp  
construction revenue 營建收入   T#*,ME7|m  
contract 合同   4j3q69TZR  
control account 統制賬戶   bg~CV&]M  
copyright 版權   C).\ J !  
corporation 公司   [FhYQI  
cost 成本   n1\$|[^6  
cost accounting 成本會計   '6zZ`Ll9  
cost of labour 勞工成本   ,X/j6\VBO  
cost of production 生產成本   &l cfX\y  
cost of manufacture 製造成本   4`?PtRX  
cost of sales 銷貨成本   knO X5UnS  
cost price 成本價格   8YZ9  
credit 貸方   2wpJ)t*PF  
credit note 收款通知單   @.sn  
creditor 債權人   jNxTy UU  
crossed check 橫線支票   bofI0f}5.  
current account 往來活期賬戶   j+3\I>  
current asset 流動資產   F,vkk{Z>  
current liability 流動負債   ,OlS>>,  
current profit and loss 本期損益   <^nS%hXEr  
debit 借方   ,|c;x1|O  
debt 債務   B-g uz  
debtor 債務人   SB%D%Zx6'%  
deed 契據   7bYwh8  
deferred assets 遞延資產   Op0*tj2i),  
deferred liabilities 遞延負債   n]6'!Eo  
delivery 交貨   v,n 8$,  
delivery expense 送貨費   /@ emE0  
delivery order 出貨單   lAnOO5@8  
demand draft 即期匯票   KS#A*BRQ  
demand note 即期票據   XrUI[ryE  
demurrage charge 延期費   C6c*y\O\7  
deposit 存款   oY~q^Y  
deposit slip 存款單   L)M{S3q ,  
depreciation 折舊   f:3cV(mC  
direct cost 直接成本   \asn^V@"zz  
direct labour 直接人工   {zZ)JWM<w  
director 董事   `Fcr`[  
discount 折扣   ~ AWn 1vFc  
discount on purchase 進貨折扣   KxErWP%  
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