[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。   !!cN4X  
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acceptance 承兌   d'b9.ki\  
account 賬戶   %c8@  
accountant 會計員   8==_43  
accounting 會計   ["<'fq;PJ  
accounting system 會計制度   ~)6EH`-  
accounts payable 應付賬款   k-)Ls~#+  
accounts receivable 應收賬款   LyL(~Jc|  
accumulated profits 累積利益   SDs#w  
adjusting entry ?#123;整記錄   rD9:4W`^  
adjustment ?#123;整   ,K|UUosS-#  
administration expense 管理費用   NYzBfL x  
advances 預付   D#^euNiWd  
advertising expense 廣告費   ~m v5{C  
agency 代理   /Ba/gq0j  
agent 代理人   I8YCXh  
agreement 契約   }d5~w[  
allotments 分配數   EG3u)}vI  
allowance 津貼   uH[:R vC0  
amalgamation 合併   dQ
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amortization 攤銷   oa`7ClzD  
amortized cost 應攤成本   vcaPd}nf  
annuities 年金   GR_caP  
applied cost 已分配成本   Py?Q::  
applied expense 已分配費用   7<Y aw,G  
applied manufacturing expense 己分配製造費用   $R:Q R?   
apportioned charge 攤派費用   I~;H'7|e  
appreciation 漲價   'u d[#@2  
article of association 公司章程   ;kT~&.,y  
assessment 課稅   *.Z~f"SZy*  
assets 資產   91nw1c!  
attorney fee 律師費   a>Zp?*9  
audit 審計   J"TF@7{p  
auditor 審計員   J93xxj  
average 平均數   O=^/58(m  
average cost 平均成本   g}L>k}I?!W  
bad debt 壞賬   ~qK/w0=j  
balance 餘額   kv;P2:"|  
balance sheet 資產負債表   [ugr<[6  
bank account 銀行賬戶   G^eXJusOv  
bank balance 銀行結存   (%"9LYv  
bank charge 銀行手續費   k|U2Mp  
bank deposit 銀行存款   xV=Tmu6l  
bank discount 銀行貼現   2. v<pqn  
bank draft 銀行匯票   v-/vj/4>  
bank loan 銀行借款   \1QY=}  
bank overdraft 銀行透支   ;|:R*(2   
bankers acceptance 銀行承兌   BfD&e`KI  
bankruptcy 破產   JV_VM{w{K  
bearer 持票人   P+QL||>L  
beneficiary 受益人   qdxaP% p2  
bequest 遺產   q%dbx:y#  
bill 票據   l,zhBnD  
bill of exchange 匯票   &So1;RR,_M  
bill of lading 提單   ?GW}:'z  
bills discounted 貼現票據   m(0X_&&?z  
bills payable 應付票據   g(,^';j  
bills receivable 應收票據   G\B+bBz  
board of directors 董事會   IDL0!cF  
bonds 債券   n 8 K6m(  
bonus 紅利   1l Cr?  
book value 賬面價值   `*D"=5G+  
bookkeeper 簿記員   =G"ney2  
bookkeeping 簿記   \-f/\P/ w  
branch office general ledger 支店往來賬戶   U3Z-1G~*r  
broker 經紀人   mrr~#Bb>  
brought down 接前   W|y;Kxy  
brought forward 接上頁   f8`dJ5i  
budget 預算   Rd|8=`)  
by-product 副產品   ZY@ntV?  
by-product sales 副產品銷售   K<kl2#  
capital 股本   ou-uZ"$,c  
capital income 資本收益   a6 1!j>Kx  
capital outlay 資本支出   o{^`Y   
capital stock 股本   {8oGWQgrj  
capital stock certificate 股票   HrfS^B  
carried down 移後   E+#<WK-  
carried forward 移下頁   $2RSYI`py  
cash 現金   _x|.\j  
cash account 現金賬戶  
>k/cm3  
cash in bank 存銀行現金   ]vP}K   
cash on delivery 交貨收款   4 Tw~4b  
cash on hand 庫存現金   ic"8'Rwb  
cash payment 現金支付   ~E!kx  
cash purchase 現購   VCJOWUEO1  
cash sale 現沽   $mh\ `  
cashier 出?#123;員   ~QDM .5  
cashiers check 本票   P;mp)1C  
certificate of deposit 存款單折   i^V(LGQF  
certificate of indebtedness 借據   wy0?*)~  
certified check 保付支票   S!+>{Jy Q  
certified public accountant 會計師   44|tCB`  
charges 費用   B?- poB&  
charge for remittances 匯水手續費    bLAHVi<.  
charter 營業執照   bI8uw|c  
chartered accountant 會計師   rNTLP m  
chattles 動產   _53~D=  
check 支票   :O$bsw:3w<  
che stub 支票存根   o. ;Vrc  
closed account 己結清賬戶   V)N{Fr)&  
closing 結算   "H<us?r{  
closing entries 結賬紀錄   7CvBE;i  
closing stock 期末存貨   <a DZ{T%  
closing the book 結賬   ~!!|#A)W  
columnar journal 多欄日記賬   K,$rG%czX  
combination 聯合   $LFL4Q  
commission 佣金   /XEW]/4  
commodity 商品   }v4dOGc?  
common stock 普通股   q! ?*M?Oz  
company 公司   b*M?\ aA  
compensation 賠償   O#^H.B  
compound interest 複利   \7"|'fz  
consignee 承銷人   I "~.p='  
consignment 寄銷   H(rD*R[  
consignor 寄銷人   2wHbhW[  
consolidated balance sheet 合併資產負債表   j
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consolidated profit and loss account 合併損益表   Xq&BL,lS  
consolidation 合併   )<:TpMdUk  
construction cost 營建成本   ]|+M0:2?  
construction revenue 營建收入   IhYR4?e  
contract 合同   fyA-*)oHv  
control account 統制賬戶   Zo yO[#  
copyright 版權   ^}B,0yUu'  
corporation 公司   C5,fX-2Q  
cost 成本   %kjG[C  
cost accounting 成本會計   Wi'}d6c  
cost of labour 勞工成本   MA6 Vy  
cost of production 生產成本   *^~ =/:  
cost of manufacture 製造成本   $t(v `,  
cost of sales 銷貨成本   |f#hGk6  
cost price 成本價格   ABX%oZ7[|o  
credit 貸方   ]b!n ;{5  
credit note 收款通知單   n]ba1t8ZA  
creditor 債權人   'in%Gii  
crossed check 橫線支票   \`2'W1O  
current account 往來活期賬戶   <\u3p3"[4  
current asset 流動資產   U`mX f#D  
current liability 流動負債   E)gD"^rex  
current profit and loss 本期損益   ,0.kg  
debit 借方   czuIs|_K*  
debt 債務   [49Cvde^  
debtor 債務人   7upko9d/  
deed 契據   8b)WOr6n  
deferred assets 遞延資產   . : Wf>:  
deferred liabilities 遞延負債   KBmOi  
delivery 交貨   {E :`  
delivery expense 送貨費   Pc`d]*BYi  
delivery order 出貨單   =GPXuo  
demand draft 即期匯票   Og/aTR<;=  
demand note 即期票據   b-sN#'TDg  
demurrage charge 延期費   7v ZD  
deposit 存款   qTr P@F4`g  
deposit slip 存款單   49~d6
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depreciation 折舊   Mh.1KI[t  
direct cost 直接成本   (?7=,A7^  
direct labour 直接人工   iZ-R%-}B  
director 董事   >u&D@7~c  
discount 折扣   W2 -%/  
discount on purchase 進貨折扣   oAQQ OtpZN  
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