[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。   );F /P0P  
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acceptance 承兌   <_Po/a!c3  
account 賬戶   /0F <GBQ"v  
accountant 會計員   Cd'SPaR  
accounting 會計   T^ah'WmNw
 
accounting system 會計制度   $0E_4#kwB  
accounts payable 應付賬款   1Yv#4t  
accounts receivable 應收賬款   Uefw  
accumulated profits 累積利益   0l%|2}a  
adjusting entry ?#123;整記錄   )N&v.w  
adjustment ?#123;整   3WdANR  
administration expense 管理費用   le`_  
advances 預付   Ne,u\q3f  
advertising expense 廣告費   [W,maTM"  
agency 代理   )/<\|mR  
agent 代理人   ze%)fZI0f  
agreement 契約   ut^^,w{o>  
allotments 分配數   =l9H]`T/  
allowance 津貼   F{aM6I  
amalgamation 合併   4mzWNr>fb  
amortization 攤銷   'xp&)gL  
amortized cost 應攤成本   n
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annuities 年金   9
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applied cost 已分配成本   U~8 oE_+  
applied expense 已分配費用   S}*%l)vfR  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   I806I@ix  
appreciation 漲價   ^^Tu/YC9x  
article of association 公司章程   U8KEg)Msk  
assessment 課稅   *FK!^
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assets 資產   `B :Ydf  
attorney fee 律師費   B:qZh$YN  
audit 審計   UG&/0{j5XV  
auditor 審計員   Nypa,_9}  
average 平均數   hKQT,  
average cost 平均成本   t \DS}3pv  
bad debt 壞賬   U,[vfSDGr  
balance 餘額   yF l@z  
balance sheet 資產負債表   u{ JAC!  
bank account 銀行賬戶   SL pd~ZC?  
bank balance 銀行結存    #XQEfa  
bank charge 銀行手續費   Ls5|4%+&  
bank deposit 銀行存款   %:N5k+}  
bank discount 銀行貼現   oSx]wZZ  
bank draft 銀行匯票   g>/,},jv[x  
bank loan 銀行借款   $w)y
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bank overdraft 銀行透支   Iy8Ehwejd  
bankers acceptance 銀行承兌   K>lA6i7?  
bankruptcy 破產   Jq<&`6hn  
bearer 持票人   $ze%!C  
beneficiary 受益人   [,8@oM#  
bequest 遺產   nP0|nPWz#  
bill 票據   %%G2w63M  
bill of exchange 匯票    z y  
bill of lading 提單   ;} Ty b  
bills discounted 貼現票據   U$# ?Lw  
bills payable 應付票據   Xb?P'nD  
bills receivable 應收票據   Eu l,1yR  
board of directors 董事會   '.c[7zL  
bonds 債券   Nm\0>}  
bonus 紅利   k_ UY^vz.  
book value 賬面價值   c]
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bookkeeper 簿記員   _o'ii VDuD  
bookkeeping 簿記   ^QpP'  
branch office general ledger 支店往來賬戶   q}*(rR9/Br  
broker 經紀人  
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brought down 接前   {SY@7G]  
brought forward 接上頁   #OqQD6  
budget 預算   :p;!\4)u  
by-product 副產品   <ZSH1~<{6  
by-product sales 副產品銷售   Xjw>Qws  
capital 股本   SGXXv  
capital income 資本收益   r?nvJHP  
capital outlay 資本支出   Xx~OZ^t&Vn  
capital stock 股本   5k)QjZo  
capital stock certificate 股票   B:\\aOEj  
carried down 移後   n;@PaE^8=  
carried forward 移下頁   ^ r-F@$:.  
cash 現金   zflq|dW  
cash account 現金賬戶   E2 Q[  
cash in bank 存銀行現金   /x c<&  
cash on delivery 交貨收款   R9A8)dDz  
cash on hand 庫存現金   H!
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cash payment 現金支付   /BjM&v(5/  
cash purchase 現購   V7U&8UPb  
cash sale 現沽   cY8XA6  
cashier 出?#123;員   0x7F~%%2  
cashiers check 本票   /{>$E>N;  
certificate of deposit 存款單折   cXU8}>qY7  
certificate of indebtedness 借據   &_Ze@Ir-  
certified check 保付支票   ZJ}9g(X..g  
certified public accountant 會計師   9>yLSM,!rS  
charges 費用   Ydm0  
charge for remittances 匯水手續費   f4UnLig  
charter 營業執照   :)o 4fOJ8  
chartered accountant 會計師   K&Ner(/X`6  
chattles 動產   @ x_.  
check 支票   ( p(/  
che stub 支票存根   su$IXI#R-&  
closed account 己結清賬戶   &9Y ^/W  
closing 結算   [}Q_T.4)E  
closing entries 結賬紀錄   y^!>'cdV  
closing stock 期末存貨   `~w|Xz  
closing the book 結賬   2LfiaHO  
columnar journal 多欄日記賬   --fRhN>  
combination 聯合   v)p'0F#6A  
commission 佣金    =oE(ur  
commodity 商品   noNJ+0S  
common stock 普通股   U[0x\~[$K  
company 公司   4s s 4O  
compensation 賠償   Y#,&Tu  
compound interest 複利   T,a71"c  
consignee 承銷人   O~Jm<  
consignment 寄銷   lw]uH<v  
consignor 寄銷人   M(^_/1Z  
consolidated balance sheet 合併資產負債表   )[S#:PP  
consolidated profit and loss account 合併損益表   vfd<qdi3p(  
consolidation 合併   ,i jB3J  
construction cost 營建成本    Vp7
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construction revenue 營建收入   eRqPZb"6MR  
contract 合同   s=e`}4  
control account 統制賬戶   f,|g|&C  
copyright 版權   0
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corporation 公司   " Xg~1)%  
cost 成本   2 \<u;9  
cost accounting 成本會計   X"jL  
cost of labour 勞工成本   /F$E)qN7n  
cost of production 生產成本   rB|1<jR  
cost of manufacture 製造成本   fN1b+d~*6  
cost of sales 銷貨成本   d
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cost price 成本價格   }[{9u#
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credit 貸方   :GN++\1pw  
credit note 收款通知單   MQQQ aD:v  
creditor 債權人   e^<'H  
crossed check 橫線支票   2,Aw6h;  
current account 往來活期賬戶   oTRidG  
current asset 流動資產   i&1rf|  
current liability 流動負債   Gshy $'_e  
current profit and loss 本期損益   a/v]E]=qI  
debit 借方   QH,Fw$1  
debt 債務   Kx?.g#>U;  
debtor 債務人   ] %ewxF  
deed 契據   '`YZJ  
deferred assets 遞延資產   UlWm). b;v  
deferred liabilities 遞延負債  
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delivery 交貨   z9:yt5ar  
delivery expense 送貨費   \m~p; B  
delivery order 出貨單   rQ_]%ies8  
demand draft 即期匯票   |`
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demand note 即期票據   nTr%S&<+"  
demurrage charge 延期費   zx}+Q B0  
deposit 存款   Z\CvaX  
deposit slip 存款單   HD=F2p  
depreciation 折舊   .u7}p#  
direct cost 直接成本   J#Hh4Kc  
direct labour 直接人工   W|>jj$/o  
director 董事   r/!,((Z\  
discount 折扣   5 qfvHQ ~M  
discount on purchase 進貨折扣   XMI*obS'z  
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