[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。   {6~l$  
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acceptance 承兌   lhw()u  
account 賬戶   XwlbJ=mf  
accountant 會計員   k&.Jk B"  
accounting 會計   ~d6DD;`K  
accounting system 會計制度   #_(jS+lP?k  
accounts payable 應付賬款   9\]^|?zQ`  
accounts receivable 應收賬款   |jVM
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accumulated profits 累積利益   I;Bjfv5  
adjusting entry ?#123;整記錄   qfK`MhA}  
adjustment ?#123;整   k31I ysh  
administration expense 管理費用   4=Krq6{  
advances 預付   ])Qs{hs~s  
advertising expense 廣告費   Hv\-_>}K  
agency 代理   OBP1B@|l$+  
agent 代理人   ;\\@q"n%<  
agreement 契約   vsr[ur[eP  
allotments 分配數   )JNS ZB  
allowance 津貼   <F.Tx$s  
amalgamation 合併   Ie4hhW  
amortization 攤銷   [fKUyI Y_  
amortized cost 應攤成本    R#DwF,  
annuities 年金   P
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applied cost 已分配成本   Ce")[<:  
applied expense 已分配費用   ?zsB6B?
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applied manufacturing expense 己分配製造費用   =?s3iP  
apportioned charge 攤派費用   [w &$|h:;  
appreciation 漲價   =n' 4?W@  
article of association 公司章程   `A,g] 1C:  
assessment 課稅   pTyi!:g 3W  
assets 資產   w&B#goS  
attorney fee 律師費   vJU*>U,  
audit 審計   -atGlu2  
auditor 審計員   }GZ}Q5  
average 平均數   NU*fg`w  
average cost 平均成本   I~9hx*!%%  
bad debt 壞賬   LI6hEcM=  
balance 餘額   V]vc(rH  
balance sheet 資產負債表   P b]3&!a  
bank account 銀行賬戶   ?w+Ix~k  
bank balance 銀行結存   9gEssTkts  
bank charge 銀行手續費   L   
bank deposit 銀行存款   H_ez'yy  
bank discount 銀行貼現   wj1{M.EF\  
bank draft 銀行匯票   }QsZ:J.  
bank loan 銀行借款   ~~6^Sh60g  
bank overdraft 銀行透支   Iy.rqc/86  
bankers acceptance 銀行承兌   Ii^5\v|C  
bankruptcy 破產   D^-7JbE]  
bearer 持票人   Eb=#9f%y>&  
beneficiary 受益人   A?oXqb  
bequest 遺產   u]ZqOJXxu  
bill 票據   VT.;:Q  
bill of exchange 匯票   j$7Xs"
 
bill of lading 提單   W(Uu@^  
bills discounted 貼現票據   2AVa(  
bills payable 應付票據   i]#+1Hf  
bills receivable 應收票據   `WOYoec   
board of directors 董事會   Cb_oS4vM  
bonds 債券   \^V`ds*.  
bonus 紅利   E3*\ ^Q_  
book value 賬面價值   ((^sDE6(  
bookkeeper 簿記員   nxJee=qH  
bookkeeping 簿記   v*qQ?S  
branch office general ledger 支店往來賬戶   W},b{NT  
broker 經紀人   9P<[7u  
brought down 接前   Pcc B]  
brought forward 接上頁   nWvuaQ0}  
budget 預算   {h KjD"?  
by-product 副產品   at
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by-product sales 副產品銷售   S i
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capital 股本   F>X-w+b4r  
capital income 資本收益   rO:
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capital outlay 資本支出   B<~U3b  
capital stock 股本   u?[ q=0.J7  
capital stock certificate 股票   7E@+  
carried down 移後   0i ZGPe~  
carried forward 移下頁   n6(.{M;  
cash 現金   1H,g=Y 4f%  
cash account 現金賬戶   q,2]5'  
cash in bank 存銀行現金   m"9XT)N  
cash on delivery 交貨收款   $) 5Bf3P0  
cash on hand 庫存現金   34QfgMyH  
cash payment 現金支付   Y= 7%+WyD  
cash purchase 現購   P &)1Rka  
cash sale 現沽   Zh/Uu6  
cashier 出?#123;員   "W#t;;9Wz  
cashiers check 本票   O3.C:?;x  
certificate of deposit 存款單折   =]>NDWqpHN  
certificate of indebtedness 借據   6UE(f@  
certified check 保付支票   Kwhdu<6  
certified public accountant 會計師   ZCg`z
  
charges 費用   `PL[lP-<  
charge for remittances 匯水手續費   3?E&}J<n  
charter 營業執照   8:.nEo'  
chartered accountant 會計師   Oc&),ru2l  
chattles 動產   ]p~IYNl2%j  
check 支票   ?v-1zCls  
che stub 支票存根   XTDE53Js&  
closed account 己結清賬戶   cMzkL%  
closing 結算   >bUj*#<  
closing entries 結賬紀錄   vSW L$Y2  
closing stock 期末存貨   z\/53Sy<  
closing the book 結賬   .!}hhiF,Z  
columnar journal 多欄日記賬   Lz\UZeq  
combination 聯合   k?VQi5M  
commission 佣金   p[2GkP  
commodity 商品   SLhEc  
common stock 普通股   wG8Wez%  
company 公司   7);:ZpDv%L  
compensation 賠償   #'hLb  
compound interest 複利   fRm}S>Nibb  
consignee 承銷人   1IgHc.s  
consignment 寄銷   E:nt)Ef,  
consignor 寄銷人   o;[bJ Z\^x  
consolidated balance sheet 合併資產負債表   {5%/T,  
consolidated profit and loss account 合併損益表   :ZxLJK9 x1  
consolidation 合併   C
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construction cost 營建成本    :Au /2  
construction revenue 營建收入   X-B8MoG|  
contract 合同   r?
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control account 統制賬戶   XV'fW~j\  
copyright 版權   =ex'22  
corporation 公司   ^t[HoFRa  
cost 成本   %q_Miu@  
cost accounting 成本會計   x:t<ZG&Xwg  
cost of labour 勞工成本   #\bP7a+  
cost of production 生產成本   PG,U6c #  
cost of manufacture 製造成本   {Ts:ZI+ 8d  
cost of sales 銷貨成本   4(vyp.f  
cost price 成本價格   Y~n`~(  
credit 貸方   eFTX6XB:i  
credit note 收款通知單   ["3d
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creditor 債權人   ad!(z[F'Y  
crossed check 橫線支票   F3Zxhk
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current account 往來活期賬戶   J<JBdk  
current asset 流動資產   J
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current liability 流動負債   eSl-9 ^  
current profit and loss 本期損益   sa1mC  
debit 借方   nj\_lL+  
debt 債務   J?P]EQU  
debtor 債務人   0zqj0   
deed 契據   wAbp3hX  
deferred assets 遞延資產   #1$}S=8*f  
deferred liabilities 遞延負債  
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delivery 交貨   Su8'$CFz$.  
delivery expense 送貨費   R V!o4"\]  
delivery order 出貨單   FQf#*  
demand draft 即期匯票   bdV3v`  
demand note 即期票據   J-J3=JG  
demurrage charge 延期費   "E*8h/4u  
deposit 存款   |0{ i9.=  
deposit slip 存款單   W81o"TR|pt  
depreciation 折舊   pH9H K  
direct cost 直接成本   )-&nxOP  
direct labour 直接人工   LCQkgRs}~{  
director 董事   yBz>0I3  
discount 折扣   Z|^MGyn  
discount on purchase 進貨折扣   B[NJ^b |  
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