[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。   'ZyHp=RN)  
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acceptance 承兌   ~W h}W((L  
account 賬戶   3|$>2IRq  
accountant 會計員   deD%E-Ja  
accounting 會計   (
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accounting system 會計制度   )_*<uSl  
accounts payable 應付賬款   aE[>^~Lv}  
accounts receivable 應收賬款   2k\i/i/Y  
accumulated profits 累積利益   +f{CfWIKs  
adjusting entry ?#123;整記錄   Yzr RnVr  
adjustment ?#123;整   ' 0iXx   
administration expense 管理費用   w]Q0}Z  
advances 預付   #St=%!  
advertising expense 廣告費   h,|49~^@"  
agency 代理   6p
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agent 代理人   U) tqo_  
agreement 契約   zdDn. vG  
allotments 分配數  
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allowance 津貼   <+MNv#1:w  
amalgamation 合併   em^|E73  
amortization 攤銷   RX-qL,dc  
amortized cost 應攤成本   r 5!ie!5gE  
annuities 年金   2ckAJcpEb/  
applied cost 已分配成本   JCjQR`)  
applied expense 已分配費用   //c<p  
applied manufacturing expense 己分配製造費用   @Y/PvS 8!  
apportioned charge 攤派費用   VE4Z;Dr "  
appreciation 漲價   2o0.ttBAqZ  
article of association 公司章程   F_8nxQ-  
assessment 課稅   .C avb   
assets 資產   `v*U Y  
attorney fee 律師費   i^c  
audit 審計   3"28=)o  
auditor 審計員   gu+c7qe  
average 平均數   I }AO_rtb  
average cost 平均成本   wRgh`Hc\}  
bad debt 壞賬   
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balance 餘額   l3Vw?f   
balance sheet 資產負債表   => .EDL.  
bank account 銀行賬戶   V K/;ohTTP  
bank balance 銀行結存   >>lT-w   
bank charge 銀行手續費   19)fN-0
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bank deposit 銀行存款   I(6k.PQ  
bank discount 銀行貼現   D]+0X8@kH7  
bank draft 銀行匯票   %B^nQbNDM  
bank loan 銀行借款   ,vB
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bank overdraft 銀行透支   TGnyN'P|  
bankers acceptance 銀行承兌   */gm! :Ym  
bankruptcy 破產   AXBv']Y  
bearer 持票人   "0pH@_8o{  
beneficiary 受益人   *
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bequest 遺產   PP+{zy9Sb  
bill 票據   ([loWr}QR  
bill of exchange 匯票   0- GA,I_  
bill of lading 提單   &5&C   
bills discounted 貼現票據   c5_?jKpl  
bills payable 應付票據  
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bills receivable 應收票據   \~H;Wt5  
board of directors 董事會   S>~QuCMY  
bonds 債券   ;IhkGPpWP  
bonus 紅利   "hRw_<  
book value 賬面價值   g%z?O[CN  
bookkeeper 簿記員   M[5zn  
bookkeeping 簿記   76[
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branch office general ledger 支店往來賬戶   ?#@
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broker 經紀人   5.J$0wK'6  
brought down 接前   Xrnxpp!#^D  
brought forward 接上頁   Ro+/=*ql~  
budget 預算   ajy.K'B*  
by-product 副產品   vt`hY4  
by-product sales 副產品銷售   1Yt;1k'  
capital 股本   sa\v9  
capital income 資本收益   'U<-w$!f+^  
capital outlay 資本支出   *#j+,q!X  
capital stock 股本   ${n=1-SMU  
capital stock certificate 股票   [3`T/Wm  
carried down 移後   m ys5B}  
carried forward 移下頁   V}732?Jy  
cash 現金   l 6wX18~XJ  
cash account 現金賬戶   @F_#d )+%>  
cash in bank 存銀行現金   M 7j0&>NTG  
cash on delivery 交貨收款   x1)G!i  
cash on hand 庫存現金   9NwA5TP9_  
cash payment 現金支付   qX{m7   
cash purchase 現購   >'# G$f  
cash sale 現沽   {.9phW4Vr?  
cashier 出?#123;員   ehO@3%z30c  
cashiers check 本票   fRo_rj _  
certificate of deposit 存款單折   X&._<2  
certificate of indebtedness 借據   ['pk/h  
certified check 保付支票   ocwRU0+j  
certified public accountant 會計師   iqCKVo7:M  
charges 費用   <Vp7G%"'W  
charge for remittances 匯水手續費   wC@5[e$  
charter 營業執照   IC}?oXs5G  
chartered accountant 會計師   _H|c_  
chattles 動產   S5ka;g  
check 支票   Oqzz9+  
che stub 支票存根   $3](6  
closed account 己結清賬戶   {HeIY2  
closing 結算   \RZF q<6>  
closing entries 結賬紀錄   89K X.d  
closing stock 期末存貨    =%AFn9q  
closing the book 結賬   ,)A^3Q*  
columnar journal 多欄日記賬   !Y_"q^5GG'  
combination 聯合    D/hQ{T  
commission 佣金   :u#Ls,OZz  
commodity 商品   Uh}n'Xd#{}  
common stock 普通股   UD[S>{  
company 公司   03L"W^gc  
compensation 賠償   UM%[UyYQ  
compound interest 複利   lpkg( J#&  
consignee 承銷人   o[*</A }  
consignment 寄銷   *&B1(&{:V  
consignor 寄銷人   @YmD 79  
consolidated balance sheet 合併資產負債表   >jAr9Blz]  
consolidated profit and loss account 合併損益表   W#|]m=2W  
consolidation 合併   Y?hC/6$7  
construction cost 營建成本   D1bS=> ;,"  
construction revenue 營建收入   ?}%Gr,tj2  
contract 合同   [wl:"rm  
control account 統制賬戶   Lys4l$J]  
copyright 版權   }gL9G  
corporation 公司   ay#cW.,  
cost 成本   $DC*&hqpt  
cost accounting 成本會計   +uW$/_Y$  
cost of labour 勞工成本   &NV[)6!  
cost of production 生產成本   {e[S?1t=l  
cost of manufacture 製造成本   [@[!esC  
cost of sales 銷貨成本   v'*Q[ ('  
cost price 成本價格   VP=(",`  
credit 貸方   w3:WvA5jt  
credit note 收款通知單   -i|qk`Y  
creditor 債權人   4*
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crossed check 橫線支票   5gW`;Cdbyc  
current account 往來活期賬戶   X hFa9RC  
current asset 流動資產   %a+X\\v2  
current liability 流動負債   V ?3>hQtB  
current profit and loss 本期損益   %JDG aG'  
debit 借方   \Q{@AC<?i  
debt 債務   *w4jET>  
debtor 債務人   a&)0_i:r  
deed 契據   B{!)GZ(}  
deferred assets 遞延資產   AY:3o3M  
deferred liabilities 遞延負債   "xZ]i)  
delivery 交貨   { yU1db^  
delivery expense 送貨費   @Fqh]1t  
delivery order 出貨單   ]CH@T9d5V  
demand draft 即期匯票   I#@iA!  
demand note 即期票據   1N
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demurrage charge 延期費   4cL NPl<  
deposit 存款   )H$
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deposit slip 存款單   oM-{)rvQd  
depreciation 折舊   l?(nkg["nY  
direct cost 直接成本   ;OmmXygl  
direct labour 直接人工   (w]w 2&YD  
director 董事   ]4\^>  
discount 折扣   ( gO?-0  
discount on purchase 進貨折扣   C<fWDLwYqV  
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