[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。   j0x5@1`6G  
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acceptance 承兌   t`YWwI.  
account 賬戶   ,[X_]e;  
accountant 會計員   2n)gpLIJ  
accounting 會計   v L}T~_=3  
accounting system 會計制度   $mpO?D J~  
accounts payable 應付賬款   <7'&1=%r  
accounts receivable 應收賬款   \}#@9=  
accumulated profits 累積利益   >b48>@~b
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adjusting entry ?#123;整記錄   j;\[pg MR/  
adjustment ?#123;整    ?Vc0)  
administration expense 管理費用   9i=B  
advances 預付   HCj>,^<h  
advertising expense 廣告費   ?#BV+#(  
agency 代理   sn"fK=,#g  
agent 代理人   NYB "jKMk  
agreement 契約   :, _!pe;H  
allotments 分配數   -bS)=L  
allowance 津貼   ZzcPiTSO  
amalgamation 合併   Wp[9beI*M  
amortization 攤銷   pOA!#Aj)  
amortized cost 應攤成本   TSjIz5  
annuities 年金   9I.^LZ"  
applied cost 已分配成本   c)~h<=)  
applied expense 已分配費用   9S>g6}[E#0  
applied manufacturing expense 己分配製造費用   Ur!~<4GO  
apportioned charge 攤派費用   ]Blf9h7  
appreciation 漲價   YQd:M%$  
article of association 公司章程   W5SNI>|E  
assessment 課稅   0V`[Zgf  
assets 資產   %e?fH.)  
attorney fee 律師費   BzN@gQo  
audit 審計   >o/95xk2  
auditor 審計員   bL1m'^r  
average 平均數   sg
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average cost 平均成本   7-*=|gl+  
bad debt 壞賬   cyQ
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balance 餘額   EzpFOqJG  
balance sheet 資產負債表   (=c1  
bank account 銀行賬戶   a#[-*ou`  
bank balance 銀行結存   ] fwZAU  
bank charge 銀行手續費   3t"4TjAy  
bank deposit 銀行存款   vFQ,5n;fF  
bank discount 銀行貼現   2K{6iw"h  
bank draft 銀行匯票   (Rd$VYuf  
bank loan 銀行借款   I=IjdwbH  
bank overdraft 銀行透支   u0 y 1  
bankers acceptance 銀行承兌   2SG$LIV 9Y  
bankruptcy 破產   sKL:p 3r  
bearer 持票人   ;Ii1B{W  
beneficiary 受益人   2k5/SV X  
bequest 遺產   gl7|H&&xV  
bill 票據   wtH~-xSB|  
bill of exchange 匯票   p&Ed\aQ%z;  
bill of lading 提單   NM#-Af*pg  
bills discounted 貼現票據   M 2q"dz  
bills payable 應付票據   nwmW.(R4  
bills receivable 應收票據   {whvTN1#dh  
board of directors 董事會   ~*.-  
bonds 債券   k'3Wt*i  
bonus 紅利   V/%~F6e  
book value 賬面價值   /+|#^:@  
bookkeeper 簿記員   W|5_$p  
bookkeeping 簿記   1/Zh^foG  
branch office general ledger 支店往來賬戶   -e]7n*}H$  
broker 經紀人   '0Q,  
brought down 接前   n<7q `tM#  
brought forward 接上頁   9`B$V##-L  
budget 預算   \6!W05[ Q  
by-product 副產品   R 94
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by-product sales 副產品銷售  
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capital 股本   *rh,"Zo  
capital income 資本收益   p/GVTf  
capital outlay 資本支出   6'-As=iw  
capital stock 股本   +-$Ko fnM  
capital stock certificate 股票   =O$M_1lp  
carried down 移後   )>a B  
carried forward 移下頁   $E!J:Y=
 
cash 現金   ~d >W?A  
cash account 現金賬戶   v|';!p|  
cash in bank 存銀行現金    jN*:QI  
cash on delivery 交貨收款   f 2YLk  
cash on hand 庫存現金   S<wj*"|.s  
cash payment 現金支付   N.do "  
cash purchase 現購   OFU/gaO~  
cash sale 現沽   7^6uG6  
cashier 出?#123;員   ci9R.U)  
cashiers check 本票   9 ;i\g=  
certificate of deposit 存款單折   ] d}0l6  
certificate of indebtedness 借據   ~Nc Q1.  
certified check 保付支票   9&]M **X  
certified public accountant 會計師   K }$&:nao  
charges 費用   q(M:QWA q  
charge for remittances 匯水手續費   e^1uVN  
charter 營業執照   k@mVxnC  
chartered accountant 會計師   TFQ!7'xk)  
chattles 動產   @OpNHQat9  
check 支票   V ~{fB~  
che stub 支票存根   @R|'X  
closed account 己結清賬戶   &HZmQ>!R D  
closing 結算   V@-)\RZm  
closing entries 結賬紀錄   =n(3o$r(  
closing stock 期末存貨   0E`1HP"b  
closing the book 結賬   ~a9W3b4j  
columnar journal 多欄日記賬   #'baPqdO  
combination 聯合   w8Sv*K  
commission 佣金   yR5XJ;Tct  
commodity 商品   Ol_q{^  
common stock 普通股   `{v?6:G:Q  
company 公司   G\d$x4CVGc  
compensation 賠償   iUk-'   
compound interest 複利   m"eteA,"k_  
consignee 承銷人   kS5_&#  
consignment 寄銷   Ta=s:trP  
consignor 寄銷人   08bJCH  
consolidated balance sheet 合併資產負債表   Hh;:`;}  
consolidated profit and loss account 合併損益表   o+B:#@9?  
consolidation 合併   R\3VB NX.g  
construction cost 營建成本   1Tp/MV/>  
construction revenue 營建收入   lCd@jB{  
contract 合同   HeGYu?&  
control account 統制賬戶   qy1F*kY  
copyright 版權   I?#85l{>  
corporation 公司   bBcp9C)iY  
cost 成本   El
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cost accounting 成本會計   x\e;+ubt}  
cost of labour 勞工成本   #S VNHpx  
cost of production 生產成本   ,i9Byx#TN  
cost of manufacture 製造成本   Z4K+ /<I  
cost of sales 銷貨成本   B;6]NCxD  
cost price 成本價格   9# 4Y1LS)  
credit 貸方  
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credit note 收款通知單   e>rRTN  
creditor 債權人   W<ZK,kv  
crossed check 橫線支票   O)|P,?  
current account 往來活期賬戶   AFvgbn8Qh  
current asset 流動資產   ( lm&*tKm  
current liability 流動負債   $q?$]k|M`  
current profit and loss 本期損益   o Pci66  
debit 借方   d$ACDX
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debt 債務   u9woEe?  
debtor 債務人   fc=Patg  
deed 契據   f"u*D,/sS  
deferred assets 遞延資產   `^JJ&)4iv  
deferred liabilities 遞延負債   j1
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delivery 交貨   n%^ LPD  
delivery expense 送貨費   >Hb^P)3  
delivery order 出貨單   Cb t{H}I3  
demand draft 即期匯票   g>0XxjP4  
demand note 即期票據   [S]S^ej*8  
demurrage charge 延期費   thi1kJ`L  
deposit 存款   ^mWybPqx  
deposit slip 存款單   -~ [9U,  
depreciation 折舊   ,C.:;Ime({  
direct cost 直接成本   WL,&-*JAW  
direct labour 直接人工   c !ZM  
director 董事   YYEJph@06q  
discount 折扣   #ge)2  
discount on purchase 進貨折扣   qW:)!z3\  
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