[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。   cfhiZ~."T  
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acceptance 承兌   G'IRqO*]  
account 賬戶   z=1N}l~|*  
accountant 會計員   GA+#'R  
accounting 會計   Yx"un4  
accounting system 會計制度    ;U<}2M!g  
accounts payable 應付賬款   f)#rBAkt  
accounts receivable 應收賬款   l:- <CbG  
accumulated profits 累積利益   ZXH{9hxd  
adjusting entry ?#123;整記錄   K$kI%eGZA  
adjustment ?#123;整   o7sIpE9  
administration expense 管理費用   4RyQ^vL  
advances 預付   wT@{=s,  
advertising expense 廣告費   E@[ZwTnJ  
agency 代理   Of.%rpgy  
agent 代理人   'gv~M_  
agreement 契約   B6J<  
allotments 分配數   ]
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allowance 津貼   Tx:S{n7&  
amalgamation 合併   9gQ ]!Oq  
amortization 攤銷   Z%$tV3a?  
amortized cost 應攤成本   fq4[/%6,O  
annuities 年金   GMOnp$@H^s  
applied cost 已分配成本   ,0\Pr  
applied expense 已分配費用   }=$> w@mJ  
applied manufacturing expense 己分配製造費用   S2<evs1d  
apportioned charge 攤派費用   %R m`+  
appreciation 漲價   uRCZGg&V?#  
article of association 公司章程   R?5v//[  
assessment 課稅   J>N^FR9  
assets 資產   ,,+iPGa<  
attorney fee 律師費   CX3yIe~u  
audit 審計   %@'[g]hk  
auditor 審計員   SbK6o:[  
average 平均數   JDP/vNq  
average cost 平均成本   #M@Ki1  
bad debt 壞賬   O 4C}]E  
balance 餘額   mTgsvC  
balance sheet 資產負債表   QA=mD^A  
bank account 銀行賬戶   2}0S%R(  
bank balance 銀行結存   ~ya@ YP]';  
bank charge 銀行手續費   xua E\*m  
bank deposit 銀行存款   Gy6PS{yY6t  
bank discount 銀行貼現   u#)ARCx,w  
bank draft 銀行匯票   V)jF]u~g  
bank loan 銀行借款   Ng|c13A=  
bank overdraft 銀行透支   12LGWhDp  
bankers acceptance 銀行承兌   EZJ[+ -Q;  
bankruptcy 破產   ;i-<dAV8B  
bearer 持票人   *_@t$W  
beneficiary 受益人   "Ta"5XW  
bequest 遺產   <_3OiU=w  
bill 票據   m5 l,Lxj  
bill of exchange 匯票   .1YiNmW=  
bill of lading 提單   @FaK/lKK  
bills discounted 貼現票據   GZzBATx  
bills payable 應付票據   &`I7
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bills receivable 應收票據   )QAS7w#k  
board of directors 董事會   _"h1# E  
bonds 債券   g]Z@_  
bonus 紅利   H6Q!~o\"H  
book value 賬面價值   |"aop|  
bookkeeper 簿記員   XOT|:  
bookkeeping 簿記   Rj!9pwvT  
branch office general ledger 支店往來賬戶   @TvDxY1)6Z  
broker 經紀人   :CGh$d] +  
brought down 接前   $0&<Jx  
brought forward 接上頁   jX&/ e'B  
budget 預算   -)9aY.  
by-product 副產品   '#NDR:J"  
by-product sales 副產品銷售   @M!nAQ8hY  
capital 股本   o]TKL 'gW  
capital income 資本收益   4,.[B7irR  
capital outlay 資本支出   w`
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capital stock 股本   89P'WFOFK  
capital stock certificate 股票   nO `R++  
carried down 移後   1~y\MD*-j  
carried forward 移下頁   a\*_b2 ^n  
cash 現金   8;$zD]{D1  
cash account 現金賬戶   1 Szv4  
cash in bank 存銀行現金   n+D93d9LP  
cash on delivery 交貨收款   tQ,3nI!|xF  
cash on hand 庫存現金   FJ] ?45  
cash payment 現金支付   zbAyYMtEk  
cash purchase 現購   e/R$Sfj
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cash sale 現沽   >~*}9y0$  
cashier 出?#123;員   I78Q8W(5  
cashiers check 本票   >)bn #5  
certificate of deposit 存款單折   ",pd 9  
certificate of indebtedness 借據   ->)0jZax  
certified check 保付支票   ,m[#<}xXA  
certified public accountant 會計師   [7Liken  
charges 費用   &0RKNpwg  
charge for remittances 匯水手續費   ;4k/h/o1#  
charter 營業執照   -\~HAnh  
chartered accountant 會計師   @Px_\w  
chattles 動產   md;jj^8zj  
check 支票   (05a9  
che stub 支票存根   u?SxaGEa  
closed account 己結清賬戶   @umn#*  
closing 結算   `{H!V~42  
closing entries 結賬紀錄   e]@ B61lc  
closing stock 期末存貨   O #5`mo  
closing the book 結賬   +2,E K   
columnar journal 多欄日記賬   OZ4%6/  
combination 聯合   D-Q54"^3  
commission 佣金   PQXCT|iJ  
commodity 商品   B8>3GZi  
common stock 普通股   g9AA)Ykp  
company 公司   Y
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compensation 賠償   `<(o;*&Gd  
compound interest 複利   lyw)4;wt\  
consignee 承銷人   wRu\9H}  
consignment 寄銷   9#1
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consignor 寄銷人   qPn!.m$/  
consolidated balance sheet 合併資產負債表   FL[w\&fp  
consolidated profit and loss account 合併損益表   ,U.|+i{  
consolidation 合併   WDF6.i ?  
construction cost 營建成本   J<MuWgx&  
construction revenue 營建收入   Nt~G {m  
contract 合同   |?\2F   
control account 統制賬戶   z-m:l;  
copyright 版權   ?O C&=}  
corporation 公司   o,!W,sx_  
cost 成本   y4,t=Gq7^  
cost accounting 成本會計   zO((FQ  
cost of labour 勞工成本   zKFiCP K  
cost of production 生產成本   +r$VrNVs  
cost of manufacture 製造成本   y$+_9VzYB  
cost of sales 銷貨成本   uOJso2Mx  
cost price 成本價格   qRCUkw} fs  
credit 貸方   E &0]s  
credit note 收款通知單   B~`:?f9ny5  
creditor 債權人   6\RZ[g
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crossed check 橫線支票   c>+h Y5?C  
current account 往來活期賬戶   ,e{1l  
current asset 流動資產   ;-VXp80J  
current liability 流動負債   u_.Ig|Va  
current profit and loss 本期損益   3+8{Y  
debit 借方   +<'>~lDg  
debt 債務   {4r }jH  
debtor 債務人   B6U4>ZN  
deed 契據   (t"e#b (:  
deferred assets 遞延資產   n!L}4Nmp  
deferred liabilities 遞延負債   R:U!HE8j  
delivery 交貨   PDb7h  
delivery expense 送貨費   6OZn7:)Y  
delivery order 出貨單   $u, ~183  
demand draft 即期匯票   !-tVt D  
demand note 即期票據   ~Hvf"b
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demurrage charge 延期費   FrhI[D  
deposit 存款   RpzW-  
deposit slip 存款單   95*=&d  
depreciation 折舊   aPHNX)  
direct cost 直接成本   Xbc:Vr  
direct labour 直接人工   gP?.io9Oi  
director 董事   qjH/E6GGg  
discount 折扣   b"eG8  
discount on purchase 進貨折扣   v d
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