[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。   (c &mCJN  
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acceptance 承兌    ByNn  
account 賬戶   *.d)OOpLo  
accountant 會計員   oEKvl3Hz_  
accounting 會計   wyO4
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accounting system 會計制度   @8r pD"x  
accounts payable 應付賬款   D2B%0sfl~  
accounts receivable 應收賬款   FSW_<%  
accumulated profits 累積利益   EE'io5\et  
adjusting entry ?#123;整記錄   8i#2d1O  
adjustment ?#123;整   p xa*'h"b^  
administration expense 管理費用   .MoU1n{Yc  
advances 預付   sZ/v^xk  
advertising expense 廣告費   &H/'rd0M  
agency 代理   DjQFi  
agent 代理人   65$+{ s  
agreement 契約   C mWgcw1  
allotments 分配數   qm8B8&-  
allowance 津貼   IE/^\ M  
amalgamation 合併   A1>OY^p3%  
amortization 攤銷   B; h"lv  
amortized cost 應攤成本   >rKIG~P_  
annuities 年金   h-<
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applied cost 已分配成本   dufu|BL|}  
applied expense 已分配費用   zFff`]^`  
applied manufacturing expense 己分配製造費用   V_}"+&W9  
apportioned charge 攤派費用   9} M?
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appreciation 漲價   }"%?et(  
article of association 公司章程   ARwD~ Tr  
assessment 課稅   a>I+]`g  
assets 資產   ryUQU^v  
attorney fee 律師費   Z!z
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audit 審計   BdblLUGK#  
auditor 審計員   .p]RKS=(:  
average 平均數   '3DXPR^B6  
average cost 平均成本   ;1O_M9  
bad debt 壞賬   >T 3-  
balance 餘額   MSqVlj  
balance sheet 資產負債表   4`]^@"{  
bank account 銀行賬戶   qCpp6~]Um  
bank balance 銀行結存   /quc}"__  
bank charge 銀行手續費   ^{;oM^Q'  
bank deposit 銀行存款   {|_M #w~&  
bank discount 銀行貼現   wX5tp1 ?1J  
bank draft 銀行匯票   &LZn FR  
bank loan 銀行借款  
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bank overdraft 銀行透支   aPfO$b:  
bankers acceptance 銀行承兌   J1RJ*mo7,  
bankruptcy 破產   oiT[de\S  
bearer 持票人   Ed,~1GanY  
beneficiary 受益人   j0S#>t  
bequest 遺產   BmMGx8P  
bill 票據   bj0G5 dc=  
bill of exchange 匯票   j94=hJVKi  
bill of lading 提單   O/a4]r+_  
bills discounted 貼現票據   )E@.!Ut4o  
bills payable 應付票據   0s3%Kqi[  
bills receivable 應收票據   =eXU@B  
board of directors 董事會    L Mbn  
bonds 債券   ex9g?*Q  
bonus 紅利   5Y'qaIFR  
book value 賬面價值   X0H!/SlS  
bookkeeper 簿記員   
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bookkeeping 簿記   ukfQe }I  
branch office general ledger 支店往來賬戶   E+R1 !.  
broker 經紀人   AFDq}*2Qb  
brought down 接前   R_ ,UMt  
brought forward 接上頁   w/S%YW3*  
budget 預算   foF({4q7b^  
by-product 副產品   $i}y8nlQ  
by-product sales 副產品銷售   &5spTMw8  
capital 股本   Mxsa-?R;v  
capital income 資本收益   K>r,(zgVc  
capital outlay 資本支出   <+Dn8  
capital stock 股本   N~d?WD\^  
capital stock certificate 股票   Ym{tR,g7  
carried down 移後   EQyC1j  
carried forward 移下頁   )oDHeU<&  
cash 現金   |\<`Ib4j  
cash account 現金賬戶   THbh%)Zv+  
cash in bank 存銀行現金   %C'?@,7C  
cash on delivery 交貨收款   N^ds RYC  
cash on hand 庫存現金   DV+xg3\(>1  
cash payment 現金支付   o"Euwh!!  
cash purchase 現購   #ASz;$P  
cash sale 現沽   Y1OkkcPb{  
cashier 出?#123;員   YX7L?=;.@  
cashiers check 本票   S)k*?dQ##R  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   !M]uL&:  
certified check 保付支票   q J=~Y|(  
certified public accountant 會計師   5k3n\sqZA  
charges 費用   |`Ntv}  
charge for remittances 匯水手續費   3n1;G8Nf  
charter 營業執照   `d +Da=L  
chartered accountant 會計師   ,p@y] cr  
chattles 動產   #*uL)2nR  
check 支票   .hP D$o  
che stub 支票存根   =wHVsdNCN  
closed account 己結清賬戶   5C*Pd Wpl  
closing 結算   [b<oDX#  
closing entries 結賬紀錄   *{@Nq=fE  
closing stock 期末存貨   )uIe&B  
closing the book 結賬   V>%rv'G8  
columnar journal 多欄日記賬   6BHXp# #z  
combination 聯合   Un(aW=PQ0  
commission 佣金   /y#f3r+*2  
commodity 商品   gJXq^~-hd  
common stock 普通股   y$F'(b|)  
company 公司   .E1rqBG  
compensation 賠償   N/'b$m5= S  
compound interest 複利   JEwa
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consignee 承銷人   p8H'{f\G  
consignment 寄銷   H8^(GUhyp  
consignor 寄銷人   S8w _ii3zd  
consolidated balance sheet 合併資產負債表   qu6D 5t  
consolidated profit and loss account 合併損益表   x{8xW0  
consolidation 合併   vq0Tk bzs  
construction cost 營建成本   Oo8VeRZ  
construction revenue 營建收入   `$<.pOm  
contract 合同   HTcb_a  
control account 統制賬戶   '8.r-`l(  
copyright 版權   Yty/3T3)e  
corporation 公司   n;Q7X>-f8`  
cost 成本   |`,2ri*5A  
cost accounting 成本會計   J+DDh=%  
cost of labour 勞工成本   7P5)Z-K[  
cost of production 生產成本   L>&t|T2  
cost of manufacture 製造成本   Ugt/rf5n  
cost of sales 銷貨成本   UiP"Ixg6  
cost price 成本價格   Apag{Z]^B  
credit 貸方   m@F`!qY~Y\  
credit note 收款通知單   bMu+TgAT,  
creditor 債權人   d-ZJL6-  
crossed check 橫線支票   ~i{(<.he  
current account 往來活期賬戶   f4b/NG|  
current asset 流動資產   7~%?
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current liability 流動負債   q[ZTHd.-  
current profit and loss 本期損益   &|ex`nwc0  
debit 借方   Jbg/0|1  
debt 債務   t?&|8SId  
debtor 債務人   !cLo>,4  
deed 契據   9Cp-qA%t  
deferred assets 遞延資產   1;8UC;,  
deferred liabilities 遞延負債   zO
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delivery 交貨   $am$EU?s  
delivery expense 送貨費   O`\;e>!t  
delivery order 出貨單   Rz /
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demand draft 即期匯票   %y[h5*y*  
demand note 即期票據   7wqK>Y1a  
demurrage charge 延期費   
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deposit 存款   Beo@K|3GN  
deposit slip 存款單   J#(LlCs?@c  
depreciation 折舊   qLG&WB  
direct cost 直接成本   A#<?4&  
direct labour 直接人工   |4zIfAO  
director 董事   W:nef<WH  
discount 折扣   +oML&g-g_  
discount on purchase 進貨折扣   \fdv]f  
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