[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。   iPE-j#|  
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acceptance 承兌   ?t<wp3bZ  
account 賬戶    vlE#z  
accountant 會計員   1no$|n#  
accounting 會計   tMupX-V  
accounting system 會計制度   >o(*jZ  
accounts payable 應付賬款   E4 JS   
accounts receivable 應收賬款   M8 ++JI  
accumulated profits 累積利益   &0Nd9%>  
adjusting entry ?#123;整記錄   v3`J~,V<  
adjustment ?#123;整   c?wFEADn  
administration expense 管理費用   .llAiv  
advances 預付   C10A$=!  
advertising expense 廣告費   mA{gj[@:x  
agency 代理   ]%NCKOM  
agent 代理人   hWuq  
agreement 契約   tXfB.[U  
allotments 分配數   `SOaQ|H  
allowance 津貼   ZP?](RV>xg  
amalgamation 合併   _"z#I CT(  
amortization 攤銷   MJ>(HJY6?%  
amortized cost 應攤成本   EEF}Wf$f  
annuities 年金   A7ck-9dT/L  
applied cost 已分配成本   [_b10Z'{  
applied expense 已分配費用   mAXTO7  
applied manufacturing expense 己分配製造費用   g[!sGa&  
apportioned charge 攤派費用   yKq;EcVx  
appreciation 漲價   ,P5HR +h  
article of association 公司章程   ?ILNp`k  
assessment 課稅   F5)Ta?3|"<  
assets 資產   D|UDLaz~  
attorney fee 律師費   9/^4W.  
audit 審計   / &vUi7'  
auditor 審計員   A.y
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average 平均數   H2|w  
average cost 平均成本   Qg1LT8  
bad debt 壞賬   .'>r?%a  
balance 餘額   3",6 E(  
balance sheet 資產負債表   {T.
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bank account 銀行賬戶   VSM%<-iQ  
bank balance 銀行結存   ]}C#"Xt  
bank charge 銀行手續費   {9Y@?  
bank deposit 銀行存款    M3u[E  
bank discount 銀行貼現   R?^FO:nM%!  
bank draft 銀行匯票   >uxak2nM-  
bank loan 銀行借款   sE]eIN  
bank overdraft 銀行透支   ZH/|L?Q1U  
bankers acceptance 銀行承兌   R%SsHu"
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bankruptcy 破產   vzs6YsA  
bearer 持票人   LvE|K&R|  
beneficiary 受益人   &Gxk
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bequest 遺產   vFy/  
bill 票據   |0mh*+i  
bill of exchange 匯票   ]ujH7T  
bill of lading 提單   <9B43  
bills discounted 貼現票據   4 YI ,:  
bills payable 應付票據   rHN>fySn7  
bills receivable 應收票據   *$uKg zv3  
board of directors 董事會   <@e6zQG  
bonds 債券   +)Z,%\)Z  
bonus 紅利   0d.lF:  
book value 賬面價值   :|P"`j  
bookkeeper 簿記員   nL@P{,J  
bookkeeping 簿記   oM QH-\(}  
branch office general ledger 支店往來賬戶   3-tp94`8}t  
broker 經紀人   (#7pGGp*E  
brought down 接前   q0SvZw]f1  
brought forward 接上頁   B.|2w  
budget 預算   C$M^<z  
by-product 副產品   'U5 E{  
by-product sales 副產品銷售   }?8K
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capital 股本   JA())0a  
capital income 資本收益   T?E2;j0h'#  
capital outlay 資本支出   m[]pIXc(  
capital stock 股本   QMHeU>  
capital stock certificate 股票   %%klR{  
carried down 移後   CSwNsFDR%  
carried forward 移下頁   Z A7u6 6  
cash 現金   @
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cash account 現金賬戶   <)y'Ot0 y  
cash in bank 存銀行現金    ,_P(!7Z8  
cash on delivery 交貨收款   C n4|qX"&t  
cash on hand 庫存現金   3p$ZHH.UP  
cash payment 現金支付   cb|`)"<HN  
cash purchase 現購   ]X@/0  
cash sale 現沽   < _c84,[V  
cashier 出?#123;員  
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cashiers check 本票   R+rHa#M_  
certificate of deposit 存款單折   j^986  
certificate of indebtedness 借據   /vSFQ}W  
certified check 保付支票   K.*zqQKlI|  
certified public accountant 會計師   tE<L4;t  
charges 費用   d<fS52~l  
charge for remittances 匯水手續費   +1F @vag7  
charter 營業執照   HwM:bY N  
chartered accountant 會計師   I\`:
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chattles 動產   irgjq/&d  
check 支票   Q Gn4AW_  
che stub 支票存根   {tF=c0Z  
closed account 己結清賬戶   m <a Mb  
closing 結算   DEqk9Exk`  
closing entries 結賬紀錄   /8J2,8vZ  
closing stock 期末存貨   \MK)dj5uUJ  
closing the book 結賬   =@w};e#D  
columnar journal 多欄日記賬   AY,6Ddw  
combination 聯合   ~F uD6f  
commission 佣金   Wb/@~!+i`  
commodity 商品   ]wdudvS@6r  
common stock 普通股   pl|<g9  
company 公司   ^EZ)NG=e5  
compensation 賠償   r3 pfG  
compound interest 複利   w[:5uo(  
consignee 承銷人   ;cxYX/fJ  
consignment 寄銷   g
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consignor 寄銷人   g)u2  
consolidated balance sheet 合併資產負債表   8t9sdqM/C  
consolidated profit and loss account 合併損益表   i|.!*/qF  
consolidation 合併   I{B8'n{cN  
construction cost 營建成本   *l_1T4]S  
construction revenue 營建收入   !OC?3W:^_  
contract 合同   bZ )3{  
control account 統制賬戶   |;9OvR> A  
copyright 版權   '00DUUa  
corporation 公司   d=N5cCqq  
cost 成本   r$G;^  
cost accounting 成本會計   };29'_.."x  
cost of labour 勞工成本   i&Xr+Zsec"  
cost of production 生產成本   c\]h YKA  
cost of manufacture 製造成本   B~LB^ n(>@  
cost of sales 銷貨成本   |~#!e}L(  
cost price 成本價格   ''v_8sv  
credit 貸方   6;[iX`LL  
credit note 收款通知單   kf&id/|
  
creditor 債權人   O_(J',++  
crossed check 橫線支票  
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current account 往來活期賬戶   $o{f)'.>n  
current asset 流動資產   $].< /  
current liability 流動負債   NVJvCs)3f  
current profit and loss 本期損益   0y2iS't  
debit 借方   [4PG_k[uTJ  
debt 債務   sN^R Z0!>  
debtor 債務人   +%
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deed 契據   9~Q.[ A  
deferred assets 遞延資產   PyzWpf  
deferred liabilities 遞延負債   tGv4 S\  
delivery 交貨   r|?2@VE  
delivery expense 送貨費   evu@uq  
delivery order 出貨單   Tet,mzVuu  
demand draft 即期匯票   j~Rh_\>Q  
demand note 即期票據   V"T;3@N/4  
demurrage charge 延期費   CQ#p2  
deposit 存款   ^J@Y?CQl\  
deposit slip 存款單   0#XZ_(@%  
depreciation 折舊   {IqbO>|"O_  
direct cost 直接成本   k@KX=mG<  
direct labour 直接人工   8~}Ti*Urc  
director 董事   0^:O:X  
discount 折扣   .VTHZvyn  
discount on purchase 進貨折扣   $;$_N43  
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