[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。   KsE$^`  
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acceptance 承兌   j~K(xf  
account 賬戶   :Dw_$  
accountant 會計員   e98QT9  
accounting 會計   1zH?.-  
accounting system 會計制度   1Q!^*D  
accounts payable 應付賬款   l!Xj U nRF  
accounts receivable 應收賬款   a^@.C5  
accumulated profits 累積利益   o5DT1>h  
adjusting entry ?#123;整記錄   ncOgSj7e  
adjustment ?#123;整   buN@O7\  
administration expense 管理費用   0m4M@94  
advances 預付   yq k8)\p  
advertising expense 廣告費   9X=<uS  
agency 代理   ^C p2#d*  
agent 代理人   aF+Lam(  
agreement 契約   rf4f'cUa  
allotments 分配數   Nr `R3(X  
allowance 津貼   `'<$N<!  
amalgamation 合併   [~ 2m*Q  
amortization 攤銷   G~(\N?2  
amortized cost 應攤成本   tlUh8os  
annuities 年金   Xm>zT'B_tJ  
applied cost 已分配成本   y$]<m+1  
applied expense 已分配費用   sL~4~178  
applied manufacturing expense 己分配製造費用   f7\X3v2W}3  
apportioned charge 攤派費用   ."^\1N(.n  
appreciation 漲價   }EkL[H!  
article of association 公司章程   *8?2+)5"  
assessment 課稅   FI[B
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assets 資產   kBcTXl  
attorney fee 律師費   {R(CGrI  
audit 審計   rC_1f3A  
auditor 審計員   df@NV Ld  
average 平均數   v+in:\Dv  
average cost 平均成本   z{\tn.67  
bad debt 壞賬   .x,y[/[[)  
balance 餘額   {\0V
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balance sheet 資產負債表   |TMn  
bank account 銀行賬戶   3lZl  
bank balance 銀行結存   wzju)qS  
bank charge 銀行手續費   QJ(%rvn3  
bank deposit 銀行存款   DMG'8\5C  
bank discount 銀行貼現   0m*b9+q  
bank draft 銀行匯票   1_q!E~)  
bank loan 銀行借款   P4_B.5rrJ  
bank overdraft 銀行透支   I @6+AU~,6  
bankers acceptance 銀行承兌   X5/fy"g&  
bankruptcy 破產   )G^k$j  
bearer 持票人   \L~^c1s3r  
beneficiary 受益人   ZM-P  
bequest 遺產   cYgJ}(>}  
bill 票據   /96lvn]8lO  
bill of exchange 匯票   x
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bill of lading 提單   a<\n$E#q  
bills discounted 貼現票據   *1kFy_Gx  
bills payable 應付票據   WXmfh  
bills receivable 應收票據   qm
><}N7f  
board of directors 董事會   RVwS<g)~1  
bonds 債券   wods    
bonus 紅利   /"D,gn1S*  
book value 賬面價值   5wx~QV=Hh  
bookkeeper 簿記員   b<~8\\&  
bookkeeping 簿記   m=@xZw<  
branch office general ledger 支店往來賬戶   d}:
-Q?  
broker 經紀人   *izCXfW7
 
brought down 接前   83Rs1}*  
brought forward 接上頁   d;l%XZe  
budget 預算   P:.jb!ZU  
by-product 副產品   z/4<x?}+hE  
by-product sales 副產品銷售   0~RD@>]  
capital 股本   [>a3` 0M  
capital income 資本收益   >JE+g[$@  
capital outlay 資本支出   j]kgdAq>  
capital stock 股本   T})q/oUqK  
capital stock certificate 股票   ]R)wBug
 
carried down 移後   WJONk_WAc  
carried forward 移下頁   lAi5
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cash 現金   i;C` .+  
cash account 現金賬戶   0{ mm%@o  
cash in bank 存銀行現金   :s_.K'4?a  
cash on delivery 交貨收款   Ro9:kEG$  
cash on hand 庫存現金   |}z5S T%  
cash payment 現金支付   {D l@/fz  
cash purchase 現購   J?m/
u6  
cash sale 現沽   U&])ow):  
cashier 出?#123;員   8e>B>'nH  
cashiers check 本票   & tT6.@kH  
certificate of deposit 存款單折   B2]52Fg-"  
certificate of indebtedness 借據   lG'D/#  
certified check 保付支票   _xh)]R  
certified public accountant 會計師   "Tser*i )  
charges 費用   @H#Fzoo.  
charge for remittances 匯水手續費   $%bd`d*S  
charter 營業執照   "*<vE7  
chartered accountant 會計師   =Mwuhk|*  
chattles 動產   /}E2Rr?{  
check 支票   O-V]I0  
che stub 支票存根   #2U#h-vI  
closed account 己結清賬戶   Wfd`v  
closing 結算   9Jh&C5\\  
closing entries 結賬紀錄   bi+M28m  
closing stock 期末存貨   P-2DBNB7  
closing the book 結賬   `mteU"{bx  
columnar journal 多欄日記賬   !J;Bm,X
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combination 聯合   qypF}Pw  
commission 佣金   )-5eIy  
commodity 商品   _J,rql@nG<  
common stock 普通股   5[
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company 公司   ps2j]g  
compensation 賠償   [Lje?M* r  
compound interest 複利   mB>0$l y  
consignee 承銷人   H*k\C  
consignment 寄銷   J61%a,es  
consignor 寄銷人   &PV%=/-J  
consolidated balance sheet 合併資產負債表   Xykoq"dbb  
consolidated profit and loss account 合併損益表   eC<RM Q4  
consolidation 合併   5&p}^hS5  
construction cost 營建成本   #n+u>x.O  
construction revenue 營建收入   ]>[TF'pIAx  
contract 合同   ui)mYR[8X  
control account 統制賬戶   rucw{) _  
copyright 版權   s) s9Z,HY  
corporation 公司   }G{"Mp4  
cost 成本   SPlt=*C#_  
cost accounting 成本會計   ~;$QSO\2h  
cost of labour 勞工成本   o NA ]G]  
cost of production 生產成本   SW}Rkr\e  
cost of manufacture 製造成本   {,Vvm*L/  
cost of sales 銷貨成本   <& PU%^Ha  
cost price 成本價格   zdPJ>PNU  
credit 貸方   x#SE%j?  
credit note 收款通知單   \e4AxLP  
creditor 債權人   w?u3e+  
crossed check 橫線支票   s'N<  
current account 往來活期賬戶   JL#LCU ?  
current asset 流動資產   VOr:G85*s  
current liability 流動負債   +|g*<0T5<  
current profit and loss 本期損益   ,rN$ah$CL  
debit 借方   ^`lDw  
debt 債務   bnkZWw'9  
debtor 債務人   Y5CkCF  
deed 契據   _XP}fx7$C  
deferred assets 遞延資產   .zdaY, U  
deferred liabilities 遞延負債   }[|9vF"g.y  
delivery 交貨   |$IL:W6  
delivery expense 送貨費   #]1jvB  
delivery order 出貨單   [[T6X9  
demand draft 即期匯票   Xe&9|M  
demand note 即期票據   bR~Xog  
demurrage charge 延期費   2>X yrG  
deposit 存款   P-T@'}lW  
deposit slip 存款單   RTd,bi*  
depreciation 折舊   b7^q(}qE  
direct cost 直接成本   Q{S
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direct labour 直接人工   tQNc+>7k+u  
director 董事   o<lmU8xB=  
discount 折扣  
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discount on purchase 進貨折扣   s%R,]q  
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