[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。   +G"YQq'b  
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acceptance 承兌   Gl|n}wo$  
account 賬戶   H n]( )/  
accountant 會計員   {SXSQ'=  
accounting 會計   nnT#S  
accounting system 會計制度   XHJ`C\xR  
accounts payable 應付賬款   z6B#F<h  
accounts receivable 應收賬款   (G{S*+  
accumulated profits 累積利益   |dqESl,2  
adjusting entry ?#123;整記錄   T2rBH]5  
adjustment ?#123;整   zv;xxAX  
administration expense 管理費用   \Z42EnJ  
advances 預付   yVXVHCB  
advertising expense 廣告費   7mXXMm  
agency 代理   d8 Jf3Mo  
agent 代理人   Z'!ORn#M  
agreement 契約   UA~ 4O Q]  
allotments 分配數   N`?/kubD  
allowance 津貼   w8UUeF  
amalgamation 合併   B@dCCKc%/  
amortization 攤銷   ;&}z L.!jo  
amortized cost 應攤成本   4]p#9`j  
annuities 年金   /5L\:eX%  
applied cost 已分配成本   b$*2bSdv0<  
applied expense 已分配費用   FAM:; F30  
applied manufacturing expense 己分配製造費用   E11C@%  
apportioned charge 攤派費用   GRofOJ  
appreciation 漲價   Rmn{Vui9\  
article of association 公司章程   $- %um  
assessment 課稅   ]63! Wc  
assets 資產   1HAnOy0   
attorney fee 律師費   T!41[vm(  
audit 審計   < Mu`,Kv*  
auditor 審計員   Jn|i!  
average 平均數   vV9vB3K5?  
average cost 平均成本   ^=5y;  
bad debt 壞賬   LA2/<:  
balance 餘額   J#i7'9g  
balance sheet 資產負債表   ln8N
cAEx  
bank account 銀行賬戶   L1g0Dd\Ox  
bank balance 銀行結存   cqs.[0 z#B  
bank charge 銀行手續費   %t!S 7UD  
bank deposit 銀行存款   VMJaL}J]  
bank discount 銀行貼現   lP]Y^Gz  
bank draft 銀行匯票   :KXI@)M  
bank loan 銀行借款   Y[R>?w  
bank overdraft 銀行透支   }KIS_krs  
bankers acceptance 銀行承兌   aL90:,V  
bankruptcy 破產   ZbdGI@  
bearer 持票人   w3>11bE  
beneficiary 受益人   @0t[7Nv-1  
bequest 遺產   L'aB/5_%  
bill 票據   d-tg^Ot#  
bill of exchange 匯票   .{`C>/"}  
bill of lading 提單   LJ@r+|>  
bills discounted 貼現票據   #< eD  
bills payable 應付票據   z;<~j=lP  
bills receivable 應收票據   &zEBfr  
board of directors 董事會   hqjjd-S0  
bonds 債券   e?+-~]0  
bonus 紅利   aD'Ax\-  
book value 賬面價值   i(cKg&+ktd  
bookkeeper 簿記員   2?Jw0Wq5D  
bookkeeping 簿記   aL+>XN  
branch office general ledger 支店往來賬戶   3^y<Db  
broker 經紀人   ;A7JX:*?y=  
brought down 接前   em 0Y'J  
brought forward 接上頁   >.K%W*t  
budget 預算   MOCcp s*  
by-product 副產品   +By '6?22  
by-product sales 副產品銷售   S`FIb'J  
capital 股本   &<uLr *+*  
capital income 資本收益   8u H8)  
capital outlay 資本支出   BQg3+w:>  
capital stock 股本   6XU p$Pd(  
capital stock certificate 股票   le H7 II9  
carried down 移後   ~;Y Tz  
carried forward 移下頁   Ny $3$5/  
cash 現金   il!B={  
cash account 現金賬戶   ,&M#[>\(3  
cash in bank 存銀行現金   Q25VG5G  
cash on delivery 交貨收款  
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cash on hand 庫存現金   2/s42 FoG  
cash payment 現金支付   ~AX~z)  
cash purchase 現購   ku]?"{Xx  
cash sale 現沽   V|sV U  
cashier 出?#123;員   N5sVRL"7  
cashiers check 本票   p!uB8F  
certificate of deposit 存款單折   K#X/j'$^  
certificate of indebtedness 借據   h{ix$Xn~  
certified check 保付支票   ~v pIy-  
certified public accountant 會計師   mS![J69(  
charges 費用   *kqC^2t  
charge for remittances 匯水手續費   Gvh"3|u?z  
charter 營業執照   S-gO  
chartered accountant 會計師   t;h`nH[  
chattles 動產   {9V.l.Q  
check 支票   r#)1/`h  
che stub 支票存根   ][?J8F  
closed account 己結清賬戶   & b5(Su  
closing 結算   >&S}u\/  
closing entries 結賬紀錄   /(5"c>  
closing stock 期末存貨   gz[3xH~  
closing the book 結賬   E/%"%&`8j  
columnar journal 多欄日記賬   EUcD[ Rv  
combination 聯合   [ fzYC'A=  
commission 佣金   j"h/v7~  
commodity 商品   ^w~B]*A:"  
common stock 普通股   [yQ%g;m  
company 公司   '&#gs P9  
compensation 賠償   ug2W{D  
compound interest 複利   U-fxlg|-C  
consignee 承銷人   bK~Toz<k  
consignment 寄銷   6Nn+7z<*&z  
consignor 寄銷人   z_y cH%p  
consolidated balance sheet 合併資產負債表   \2a;z<(  
consolidated profit and loss account 合併損益表   0`c{9gY.  
consolidation 合併   =tt3nfZ9  
construction cost 營建成本   eeCG#NFY5  
construction revenue 營建收入   OmBz's
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contract 合同   C2v_]
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control account 統制賬戶   ^OWG9`p+  
copyright 版權   ([<HFc`  
corporation 公司   MAFdJ+n#  
cost 成本   +c<iVc|  
cost accounting 成本會計   %wOkp`1-  
cost of labour 勞工成本   .06D_L"M  
cost of production 生產成本   iUR ij@  
cost of manufacture 製造成本   Y 2ANt w@  
cost of sales 銷貨成本   ~i%=1&K&`  
cost price 成本價格   6 V0Ayxg7  
credit 貸方   0@cIj ]  
credit note 收款通知單   S5 q
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creditor 債權人   Sf*v#?  
crossed check 橫線支票   f2IH2^)P  
current account 往來活期賬戶   "*t6KXVaM  
current asset 流動資產   t s
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current liability 流動負債   /v5A)A$7  
current profit and loss 本期損益   * CR#D}F  
debit 借方   0N>K4ho6{  
debt 債務   >;c);|'}q  
debtor 債務人   \ M\7k5$  
deed 契據   ; o_0~l=-/  
deferred assets 遞延資產   BK%B[f*[OA  
deferred liabilities 遞延負債   (=7"zECq#  
delivery 交貨   o(jLirnk  
delivery expense 送貨費   TxG@#" ^g}  
delivery order 出貨單   [h;I)ug[o(  
demand draft 即期匯票   66eJp-5e8  
demand note 即期票據   ^* .$@M  
demurrage charge 延期費   e3;D1@  
deposit 存款   96V8R
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deposit slip 存款單   +8//mrL_/  
depreciation 折舊   T@yQOD7  
direct cost 直接成本   zG='U  
direct labour 直接人工   '|ntwK*f  
director 董事   Zc~ 7R`v7}  
discount 折扣   IXa~,a H71  
discount on purchase 進貨折扣   m1%r
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