[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。   R< L =&I  
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acceptance 承兌   +[R^ ?~VK  
account 賬戶   eBH:_Ls_-^  
accountant 會計員   5 JlgnxR
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accounting 會計   ?7]G)8G6  
accounting system 會計制度   ,5V6=pr$  
accounts payable 應付賬款   HSWki';G  
accounts receivable 應收賬款   iZLy#5(St  
accumulated profits 累積利益   NLr
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adjusting entry ?#123;整記錄   q_6fr$-Qh  
adjustment ?#123;整   2F+"v?n=\  
administration expense 管理費用   I 12Zh7Cc:  
advances 預付   02tt.0go  
advertising expense 廣告費   8_E(.]U  
agency 代理   oI !"F=?&6  
agent 代理人   :%z#s  
agreement 契約   DZ @B9<Zz{  
allotments 分配數   c`/VYgcTqB  
allowance 津貼   `KtP;nG  
amalgamation 合併   suzK)rJ9i  
amortization 攤銷   HUMy\u84H  
amortized cost 應攤成本   { "M2V+ep  
annuities 年金   q 'd]  
applied cost 已分配成本   #I
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applied expense 已分配費用   'pT13RFD  
applied manufacturing expense 己分配製造費用   c:e3hJ  
apportioned charge 攤派費用   0%Le*C'yk  
appreciation 漲價   zrqI^i"c  
article of association 公司章程   Qu1&$oO  
assessment 課稅   !uoT8BBAk  
assets 資產   h=S7Z:IaM  
attorney fee 律師費   UWnF2,<s;  
audit 審計    B$6KI  
auditor 審計員   '#yqw%  
average 平均數   z"T+J?V/  
average cost 平均成本   OPzudO  
bad debt 壞賬   <5D4h!  
balance 餘額   ;:_AOb31N  
balance sheet 資產負債表   ~&<t++ g  
bank account 銀行賬戶   n?nzm "g  
bank balance 銀行結存   5+11J[~{  
bank charge 銀行手續費   8^^ 1h  
bank deposit 銀行存款   AmHj\NX$  
bank discount 銀行貼現   ^8EW /$k  
bank draft 銀行匯票   zBl
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bank loan 銀行借款   PDPK|FU  
bank overdraft 銀行透支   m5i
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bankers acceptance 銀行承兌   wgIm{;T[u  
bankruptcy 破產   }A+ncabm  
bearer 持票人   .CnZMw{'  
beneficiary 受益人   .hu7JM+  
bequest 遺產   U+*l!"O,  
bill 票據   QmjE\TcK/  
bill of exchange 匯票   %'ah,2a%  
bill of lading 提單   nhdZC@~E0  
bills discounted 貼現票據   E& .^|<n  
bills payable 應付票據   <!g]q1  
bills receivable 應收票據   NuPlrCy;  
board of directors 董事會   \?]U*)B.r  
bonds 債券   (_|*&au J  
bonus 紅利   z?<B@\~  
book value 賬面價值   Cyd/HTNh<  
bookkeeper 簿記員   J{^ md
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bookkeeping 簿記   , + G  
branch office general ledger 支店往來賬戶   :Rb\Ca  
broker 經紀人   >vp4R`  
brought down 接前   ?5J# yn  
brought forward 接上頁   s BB[u'h!  
budget 預算   +HBizJ9K  
by-product 副產品   Et!J*{s  
by-product sales 副產品銷售   r ) x  
capital 股本   Bkd$'
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capital income 資本收益   1R3,Z8j'  
capital outlay 資本支出   /M%>M]  
capital stock 股本   %Y%r2  
capital stock certificate 股票   9:4S[mz/hD  
carried down 移後   ". tW5O>  
carried forward 移下頁   s[{[pIH  
cash 現金   I{OizBom  
cash account 現金賬戶   b" A,q  
cash in bank 存銀行現金   @J Xp D8jn  
cash on delivery 交貨收款   o *J*}y  
cash on hand 庫存現金   ppRmC,0f^  
cash payment 現金支付   ]5jS6@Vl*  
cash purchase 現購   T8a' 6otc  
cash sale 現沽   !nSa4U,$w<  
cashier 出?#123;員   
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cashiers check 本票   mFF4qbe  
certificate of deposit 存款單折   U}5fjY  
certificate of indebtedness 借據   v']_)  
certified check 保付支票   84QOW|1  
certified public accountant 會計師   YK)m6zW5  
charges 費用   0TmEa59P  
charge for remittances 匯水手續費   n#g_)\  
charter 營業執照   .qSDe+A  
chartered accountant 會計師   H[u9C:}9b  
chattles 動產   ?{qUn8f2  
check 支票   ).;{'8Q  
che stub 支票存根   -}%J3j|R:  
closed account 己結清賬戶   VkFh(Br<{  
closing 結算  
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closing entries 結賬紀錄   ;&&<zWq3h  
closing stock 期末存貨   AOZ C D{  
closing the book 結賬   BQ0?B*yqd  
columnar journal 多欄日記賬   oj djy#:  
combination 聯合   20V~?xs~  
commission 佣金   9>&zOITTaL  
commodity 商品   K khuPBd2  
common stock 普通股   K>DN6{hnV;  
company 公司   d5l42^Z  
compensation 賠償   /eQAGFG  
compound interest 複利   d$3rcH1  
consignee 承銷人   -5b|nQuY  
consignment 寄銷   kM506U<g  
consignor 寄銷人   ;stuTj@vH  
consolidated balance sheet 合併資產負債表   3P6O]x<-?  
consolidated profit and loss account 合併損益表   xn3 _ED  
consolidation 合併   {!|4JquE_  
construction cost 營建成本   9,'m,2%W  
construction revenue 營建收入   X% 'z  
contract 合同   Rlewp8?LB  
control account 統制賬戶   ww^\_KGu7  
copyright 版權   *)Qv;'U=rn  
corporation 公司   RRt( %Wm*  
cost 成本   %Xd*2q4*  
cost accounting 成本會計   ==[=Da~  
cost of labour 勞工成本   G x[ZHpy;  
cost of production 生產成本   0#8  
cost of manufacture 製造成本   2|>\A.I|=  
cost of sales 銷貨成本   _p*9LsN$L  
cost price 成本價格   PyQ.B*JJ  
credit 貸方   E L CNf  
credit note 收款通知單   - Z,Qj"V  
creditor 債權人   8 ??-H0P  
crossed check 橫線支票   h9Far8}  
current account 往來活期賬戶   0)WAQt\ /  
current asset 流動資產   X`D2w:  
current liability 流動負債   LU:xmDv  
current profit and loss 本期損益   5.6tVr  
debit 借方   Wi&v?nm  
debt 債務   ~*Y#Y{  
debtor 債務人   1tNL)x"w  
deed 契據   G}pFy0W\S  
deferred assets 遞延資產   i5}Zk r  
deferred liabilities 遞延負債   <K[y~9u  
delivery 交貨   DC8#b`j  
delivery expense 送貨費   kG>jb!e@(  
delivery order 出貨單   GY]P(NU  
demand draft 即期匯票   XGSFG~d  
demand note 即期票據   kZw"a*6  
demurrage charge 延期費   8TP$?8l  
deposit 存款   z)3TB &;  
deposit slip 存款單   x4^nT=?6_  
depreciation 折舊   D^6*Cwb  
direct cost 直接成本   w<9rTHG8,  
direct labour 直接人工   LE8<JMB  
director 董事   !J7`frv"(  
discount 折扣   a
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discount on purchase 進貨折扣   y*iZ;Bv j  
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