[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。   5HqvSfq>?  
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acceptance 承兌   FBP'AL|  
account 賬戶   92 oUQ EK  
accountant 會計員   5ca!JLs  
accounting 會計   LyuA("xB#  
accounting system 會計制度   bCL/"OB  
accounts payable 應付賬款   ARd*c?Om  
accounts receivable 應收賬款   089 <B& <  
accumulated profits 累積利益   F+Dke>j  
adjusting entry ?#123;整記錄   kIwq%c;  
adjustment ?#123;整   iz-B)^8.  
administration expense 管理費用   Mc@_[q!xY?  
advances 預付   \WPy9kRU  
advertising expense 廣告費   4Wk`P]?^  
agency 代理   a9N$I@bi]  
agent 代理人   7zcmv"`  
agreement 契約   rf=oH }  
allotments 分配數   R}E$SmFg  
allowance 津貼   >*]dB|2  
amalgamation 合併   -SlAt$IJ  
amortization 攤銷   5I>a|I!j  
amortized cost 應攤成本   Qu_=K_W  
annuities 年金   Memb `3  
applied cost 已分配成本  
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applied expense 已分配費用   UpSa7F:Uw  
applied manufacturing expense 己分配製造費用   TR&7AiqB  
apportioned charge 攤派費用   j^)=<+Q;=  
appreciation 漲價   [O@U@bD9  
article of association 公司章程   ]MmFtdvE  
assessment 課稅   3S=$ng  
assets 資產   vtw97G  
attorney fee 律師費   CsX@u#  
audit 審計   E|"QYsi.Ck  
auditor 審計員   -_^#7]  
average 平均數   !IC@^kkh{  
average cost 平均成本   A)80qx:  
bad debt 壞賬   pqD lg  
balance 餘額   UXPF"}S2
 
balance sheet 資產負債表   9ePR6WS4  
bank account 銀行賬戶   P%y9
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bank balance 銀行結存   qoAJcr2uN  
bank charge 銀行手續費   4K0Fc^-  
bank deposit 銀行存款   ^5q
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bank discount 銀行貼現   ;-quK%VO!  
bank draft 銀行匯票   #:E^($v  
bank loan 銀行借款   L~!Lq4]V\g  
bank overdraft 銀行透支   RV>n Op}R  
bankers acceptance 銀行承兌   (gEz<}Av.  
bankruptcy 破產   !N74y%=M  
bearer 持票人   V(=3K
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beneficiary 受益人   l9+)h
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bequest 遺產   %*^s%NI  
bill 票據   p?' F$Wz  
bill of exchange 匯票   j)mi~i*U  
bill of lading 提單   r"W<1Hu  
bills discounted 貼現票據   bC,SE*F\  
bills payable 應付票據   :v%iF!+.P  
bills receivable 應收票據   c|F26$rv  
board of directors 董事會   50^CILKo7  
bonds 債券   6Tg'9|g  
bonus 紅利   *fp4u_:`  
book value 賬面價值   1>
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bookkeeper 簿記員   F-<c. 0;6  
bookkeeping 簿記   , L5.KwB  
branch office general ledger 支店往來賬戶   Q5c13g2
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broker 經紀人   ^)1!TewCY  
brought down 接前   7 aN}lQM  
brought forward 接上頁   ;5:3 =F>ao  
budget 預算   cHUj6'neO  
by-product 副產品   kj@m5`G  
by-product sales 副產品銷售   +K61-Div  
capital 股本   7!q.MOYm  
capital income 資本收益   J\Z\q  
capital outlay 資本支出   tRXR/;3O  
capital stock 股本   ]64?S0p1c!  
capital stock certificate 股票   NBO&VYs|  
carried down 移後   bkL5srH  
carried forward 移下頁   #IxCI)!I{[  
cash 現金   "FXT8Qxg  
cash account 現金賬戶   x<>In"QV
 
cash in bank 存銀行現金   (@cZmU,  
cash on delivery 交貨收款   Y4)=D@JI  
cash on hand 庫存現金   ol@LLT_m  
cash payment 現金支付   _j?/O)M c  
cash purchase 現購   D1~3 3;  
cash sale 現沽   qdwjg8fo4Z  
cashier 出?#123;員   d~w}{LR[1  
cashiers check 本票   t**o<p#)f  
certificate of deposit 存款單折   J-Wphc!m  
certificate of indebtedness 借據   }tPI#[cfK  
certified check 保付支票   +\~Mx>Cn  
certified public accountant 會計師   7_]Bu<{f  
charges 費用   2@a]x(  
charge for remittances 匯水手續費   oT[8Iu  
charter 營業執照   d1/uI^8>  
chartered accountant 會計師   k1_3\JO"6  
chattles 動產   "%)^ :('Ki  
check 支票   so }Kb3n  
che stub 支票存根   LYp=o8JW|  
closed account 己結清賬戶   xyRZ v]K1  
closing 結算   ]F1ZeAh5  
closing entries 結賬紀錄   ^?gs<-)B  
closing stock 期末存貨   r^!P=BS{  
closing the book 結賬   ['_G1_p  
columnar journal 多欄日記賬   )Tj\ym-Vl  
combination 聯合   pYaq1_<+  
commission 佣金    P[a\Q`}L  
commodity 商品   ewv[nJD$  
common stock 普通股   5:~BGK&{Y  
company 公司   Wj#Gm  
compensation 賠償   e"6!0Py#*  
compound interest 複利   &#qy:  
consignee 承銷人   VD-2{em  
consignment 寄銷   zIgD R  
consignor 寄銷人   ypsT:uLT  
consolidated balance sheet 合併資產負債表   L\y>WR%s  
consolidated profit and loss account 合併損益表   t"]~e"  
consolidation 合併   X00!@ ^g  
construction cost 營建成本   . [5{  
construction revenue 營建收入   PV/SzfvIq  
contract 合同   +)l6%QKcW  
control account 統制賬戶   \D,c*I|p7  
copyright 版權   nK5FPFz8  
corporation 公司   aC=D_JJ
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cost 成本   cQldBc  
cost accounting 成本會計   k-a3oLCR,  
cost of labour 勞工成本   }dO^q-t$3  
cost of production 生產成本   ay,E!G&H  
cost of manufacture 製造成本   *WpDavovyB  
cost of sales 銷貨成本   H}B%OFI\+  
cost price 成本價格   G!3d!$t  
credit 貸方   2^C>orKQ0  
credit note 收款通知單   $E]W U?U  
creditor 債權人   %{ToWLb{I  
crossed check 橫線支票   5rx;?yvn  
current account 往來活期賬戶   L.) 0!1  
current asset 流動資產   o `N /w  
current liability 流動負債   V_Oj?MMpn  
current profit and loss 本期損益   Zjx:1c= b  
debit 借方   7;;HP`vY  
debt 債務   Z/hgr|&}  
debtor 債務人   ~kW[d1'c  
deed 契據   ^E(:nxQ6s  
deferred assets 遞延資產   I?!7]Sn$  
deferred liabilities 遞延負債   =v ZF/r  
delivery 交貨   8RJ^e[?o(  
delivery expense 送貨費  
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delivery order 出貨單   2[qlEtvQ  
demand draft 即期匯票   I@<\DltPi  
demand note 即期票據   zs~v6y@  
demurrage charge 延期費   oWo/QNw9  
deposit 存款   U
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deposit slip 存款單   v8!Ts"  
depreciation 折舊   :AM5EO  
direct cost 直接成本   1fzHmD  
direct labour 直接人工   YXr"  
director 董事   .V Cfh+*J#  
discount 折扣   a{FCg%vD)  
discount on purchase 進貨折扣   M$0-!$RY  
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