[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。   <5#e.w  
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acceptance 承兌   Sh*P^i.]+  
account 賬戶   <|_Ey)1 6  
accountant 會計員   ~k%\ LZ3s  
accounting 會計   &p%ctg  
accounting system 會計制度   >mV""?r]  
accounts payable 應付賬款   P>kx{ ^  
accounts receivable 應收賬款   evR=Z\ _  
accumulated profits 累積利益   2X]\:<[4  
adjusting entry ?#123;整記錄   8(I"C$D!k  
adjustment ?#123;整   ,-"]IR!,w  
administration expense 管理費用   BxqCV%9o  
advances 預付   *o#`lH  
advertising expense 廣告費   >6dgf
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agency 代理   4<Y?#bm'  
agent 代理人   1_QO>T'  
agreement 契約   `Qhh{  
allotments 分配數   `WT7w']NT  
allowance 津貼   QM]^@2rK2  
amalgamation 合併   <>Im$N ai  
amortization 攤銷   Cnr48ukq  
amortized cost 應攤成本   A^7!+1*K+  
annuities 年金   H:_`]X"  
applied cost 已分配成本   5 9vGLN!L  
applied expense 已分配費用   FN R& :  
applied manufacturing expense 己分配製造費用   EGt)tI&  
apportioned charge 攤派費用   72 6y
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appreciation 漲價   8HOmWQS  
article of association 公司章程   *+z({S_Nv  
assessment 課稅   d0
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assets 資產   '$zFGq }}  
attorney fee 律師費   %'HUC>ChN  
audit 審計   6uyf  
auditor 審計員   !jbjrzv9  
average 平均數   t|m3b~Oyv  
average cost 平均成本   R [c_L=  
bad debt 壞賬   ^:j$p,0e*S  
balance 餘額   'FhnSNT(4=  
balance sheet 資產負債表   5-*]PAC  
bank account 銀行賬戶   &)l:m.  
bank balance 銀行結存   8\9EDgT  
bank charge 銀行手續費   j$^]WRt  
bank deposit 銀行存款   P33E\O  
bank discount 銀行貼現   f/x "yUq  
bank draft 銀行匯票   cjXwOk1:s  
bank loan 銀行借款   D/WS  
bank overdraft 銀行透支   Z7^}G=*  
bankers acceptance 銀行承兌   Kf4z*5Veqr  
bankruptcy 破產   9?8`"v  
bearer 持票人   (AYD @  
beneficiary 受益人   z#4g,)ZX  
bequest 遺產   n3N"Ax  
bill 票據   ||V:',#,W  
bill of exchange 匯票   X3[!xMij  
bill of lading 提單   ?MH4<7?"  
bills discounted 貼現票據   wO#+8js  
bills payable 應付票據   [XXN0+ /  
bills receivable 應收票據   B
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board of directors 董事會   5
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bonds 債券   YSgF'qq\  
bonus 紅利   &; \v_5N6  
book value 賬面價值   * 5n:+Tw(  
bookkeeper 簿記員   4lA+V, #  
bookkeeping 簿記   !UTJ) &  
branch office general ledger 支店往來賬戶   o__q)"^~-  
broker 經紀人   F 4/Uu"J:  
brought down 接前   Pcs@`&}7r  
brought forward 接上頁   lND[anB!  
budget 預算   G$ FBx  
by-product 副產品   N6;Z\\&0^q  
by-product sales 副產品銷售   nQ\k{%Q
  
capital 股本   &iZYBa  
capital income 資本收益   (Y([^N q  
capital outlay 資本支出   ,X^_w g  
capital stock 股本   @nu/0+8h{  
capital stock certificate 股票   N+5^h(~  
carried down 移後   16|S 0 )  
carried forward 移下頁   ]aNnY?qW5  
cash 現金   ~-d.3A$u  
cash account 現金賬戶   >{a,]q*  
cash in bank 存銀行現金   sFK<:ka  
cash on delivery 交貨收款   Q8y|:tb$Y  
cash on hand 庫存現金   1!3kAcBP  
cash payment 現金支付   !Y u-a!   
cash purchase 現購   "zbE  
cash sale 現沽   mx~sxYa  
cashier 出?#123;員   lIg2iun[n  
cashiers check 本票   NrcCUZ .:N  
certificate of deposit 存款單折   rzDJH:W{2  
certificate of indebtedness 借據   $sZHApJV+  
certified check 保付支票   Wg^cj:&`u  
certified public accountant 會計師   V%lGJ]ZEa  
charges 費用   aUK4{F ;  
charge for remittances 匯水手續費   e6lOmgHn5  
charter 營業執照   Cw $^w  
chartered accountant 會計師   2<Bv=B  
chattles 動產   GDp p`'\  
check 支票   I!gj;a?R  
che stub 支票存根   CDnz &?  
closed account 己結清賬戶   &Fjilx'k  
closing 結算   :-La $I>  
closing entries 結賬紀錄   tr8Cx~<  
closing stock 期末存貨   bK\WdG\;  
closing the book 結賬   8"mW!M  
columnar journal 多欄日記賬   .A)Un/k7  
combination 聯合   :)95 b fa.  
commission 佣金   AijTT%  
commodity 商品   1Uk~m  
common stock 普通股   NxO^VUD  
company 公司   ]31XX=  
compensation 賠償   x}'4^Cv  
compound interest 複利   Wxau]uix  
consignee 承銷人   ^alZ\!B8  
consignment 寄銷   E5G"QnxR>N  
consignor 寄銷人   (M,VwwN  
consolidated balance sheet 合併資產負債表   Fx5d@WNa>  
consolidated profit and loss account 合併損益表   ih |Ky+!  
consolidation 合併   2,V+?'^j  
construction cost 營建成本   :gscW&k  
construction revenue 營建收入   ([b!$o<v  
contract 合同   @B[Cc`IN"  
control account 統制賬戶   puN=OX}C  
copyright 版權   u#WTh%/  
corporation 公司   C_cs(}wi  
cost 成本   @[tV_Z%,b  
cost accounting 成本會計   6F.7Ws<  
cost of labour 勞工成本   X|E+K  
cost of production 生產成本   cO+Xzd;838  
cost of manufacture 製造成本   U qw}4C/0  
cost of sales 銷貨成本   OP`Jc$|6  
cost price 成本價格   .# 55u+d,  
credit 貸方   UXPegK!  
credit note 收款通知單   ~vSAnjeR  
creditor 債權人   o 7W Kh=  
crossed check 橫線支票   t Q/ #t<4D  
current account 往來活期賬戶   SiqX 1P  
current asset 流動資產   E\~ KVn  
current liability 流動負債   %M#?cmt  
current profit and loss 本期損益   |F@xwfgb  
debit 借方   w&yGYHg  
debt 債務   rp @  
debtor 債務人   B$TChc3B  
deed 契據   ?koxt44  
deferred assets 遞延資產   FaE#\Q  
deferred liabilities 遞延負債   M&/aJRBS  
delivery 交貨   _gm?FxV:  
delivery expense 送貨費   Zxc7nLKF~  
delivery order 出貨單   T<+ht8&M8  
demand draft 即期匯票   \!JS 7!+  
demand note 即期票據   pq[X)]z|  
demurrage charge 延期費   xD
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deposit 存款   VkDS&g~Ws  
deposit slip 存款單   AR~$MCR]"k  
depreciation 折舊   T3 9C lH  
direct cost 直接成本   a=*ALd_&0  
direct labour 直接人工   mPfUJ#rS  
director 董事   o4 %Vt} K  
discount 折扣   ^+%tlX_+.  
discount on purchase 進貨折扣   UM( l%  
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