[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。   WKIiJ{@L  
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acceptance 承兌   vwH7/+  
account 賬戶   7(g&z%  
accountant 會計員   b}L,kT  
accounting 會計   /e?ux~f|  
accounting system 會計制度   T!xy^n]}  
accounts payable 應付賬款   '-]BSU  
accounts receivable 應收賬款   Y$$?8xr ~  
accumulated profits 累積利益   6BN(^y#-X  
adjusting entry ?#123;整記錄   ^\kHEM|5v  
adjustment ?#123;整   &|\}\+0Z  
administration expense 管理費用   U9fF;[g  
advances 預付   W]}V<S$  
advertising expense 廣告費   = 4WZr  
agency 代理   9PGR#!!F$  
agent 代理人   No&[ \;  
agreement 契約   D:vUy*  
allotments 分配數   ZFu J2 :  
allowance 津貼   f<sPh>n  
amalgamation 合併   E,"btBg  
amortization 攤銷   r\ Yur  
amortized cost 應攤成本   8U:dgXz  
annuities 年金   2-c0/?_4  
applied cost 已分配成本   VrE5^\k<a  
applied expense 已分配費用   )zt4'b\)v  
applied manufacturing expense 己分配製造費用   n9/0W%X>  
apportioned charge 攤派費用   |j}F$*SE[  
appreciation 漲價   A}Dpw[Q2@8  
article of association 公司章程   yW(+?7U  
assessment 課稅   Bt7v[Ot   
assets 資產   %e<dV\x?T  
attorney fee 律師費   OHnjI>/  
audit 審計   $(L7/
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auditor 審計員   "3oU (RA  
average 平均數   Ib8{+j  
average cost 平均成本   dsZ( D:)  
bad debt 壞賬   {bW3%iU  
balance 餘額   DF|lUO]:  
balance sheet 資產負債表   8si^HEQ8  
bank account 銀行賬戶   6%INNIyAWa  
bank balance 銀行結存   7<o;3gR7Kj  
bank charge 銀行手續費   |B$\3,  
bank deposit 銀行存款   KmOa^vY1.T  
bank discount 銀行貼現   5t?2B]  
bank draft 銀行匯票   SfL`JNi)  
bank loan 銀行借款   FF!g9>  
bank overdraft 銀行透支   l{o{=]x1  
bankers acceptance 銀行承兌   {1DYXKe
 
bankruptcy 破產   rK )  
bearer 持票人   5@%-=87S  
beneficiary 受益人   -fg
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bequest 遺產   }V;]c~Q/H  
bill 票據   * .VZ(wX  
bill of exchange 匯票   +M&S  
bill of lading 提單   oz-I/g3go  
bills discounted 貼現票據   NB+O;  
bills payable 應付票據   RAbq_^Q  
bills receivable 應收票據   2B dr#qr  
board of directors 董事會   9,eR=M]+:  
bonds 債券   {leG~[d  
bonus 紅利   E"&9FxS]^  
book value 賬面價值   1W<_5 j_  
bookkeeper 簿記員   Ka\b_P&  
bookkeeping 簿記   xG/qDc  
branch office general ledger 支店往來賬戶   x.Ml~W[  
broker 經紀人    "1Aus  
brought down 接前   fr2w k}/b  
brought forward 接上頁   oa !P]r  
budget 預算   't.F.t  
by-product 副產品   |UO;StF  
by-product sales 副產品銷售   @\}36y  
capital 股本   1tz .e\  
capital income 資本收益   3*2pacHpE  
capital outlay 資本支出   }
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capital stock 股本   Yb{t!KL  
capital stock certificate 股票   gjLgeyyWC  
carried down 移後   *7ro [  
carried forward 移下頁   S,RJ#.:F[t  
cash 現金   C~V$G}mM  
cash account 現金賬戶   hO@3-SRa,k  
cash in bank 存銀行現金   }8#Czo jt  
cash on delivery 交貨收款   ~'=4K/39  
cash on hand 庫存現金   S6tH!Z=(g  
cash payment 現金支付   <U pjAuG8  
cash purchase 現購   VW`=9T5%@  
cash sale 現沽   L]<4{8H.  
cashier 出?#123;員   \hN2w]e  
cashiers check 本票   jpv,0(  
certificate of deposit 存款單折   8:fiO|~%  
certificate of indebtedness 借據   $7d"9s\$"  
certified check 保付支票   <5~>.DuE  
certified public accountant 會計師   @ RBwT  
charges 費用   hj,x~^cS  
charge for remittances 匯水手續費   hiHp@"l<  
charter 營業執照   jMbK7 1K%  
chartered accountant 會計師   [Cp{i<C  
chattles 動產   'v  X"l  
check 支票   J[wXG6M  
che stub 支票存根   rSn7(3e4^  
closed account 己結清賬戶   3vU (4}@  
closing 結算   pj]<i.p  
closing entries 結賬紀錄   !F)o
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closing stock 期末存貨   {hz:[  
closing the book 結賬   0{F.DDiNT  
columnar journal 多欄日記賬   nVzo=+Yp  
combination 聯合   M7 !" t  
commission 佣金   n\
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commodity 商品   @1@WB]mQQ  
common stock 普通股   m@~x*+Iz
 
company 公司   >`'9V|1  
compensation 賠償   4PQWdPv;  
compound interest 複利   d*L'`BBsp  
consignee 承銷人   {8RGW0Y  
consignment 寄銷   aa/9o]  
consignor 寄銷人   <@u6*]  
consolidated balance sheet 合併資產負債表   D9en  
consolidated profit and loss account 合併損益表   lV'83  
consolidation 合併   2wQ CQ"  
construction cost 營建成本   H #_Z6J  
construction revenue 營建收入   (xL=X%6a  
contract 合同   mGvP9E"&  
control account 統制賬戶   zn|}YovY+  
copyright 版權   DAW%?
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corporation 公司   W(YJz#]6_  
cost 成本   +E4_^  
cost accounting 成本會計   ^ZG1  
cost of labour 勞工成本   e$=|-Jz  
cost of production 生產成本   =P{RHhWy;  
cost of manufacture 製造成本   @H
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cost of sales 銷貨成本   cqudF=q  
cost price 成本價格   ny=iAZM>q  
credit 貸方   YPl{5=  
credit note 收款通知單   Gj3/&'k6  
creditor 債權人   T*m21<  
crossed check 橫線支票   s8Oz^5p(  
current account 往來活期賬戶   2uVm?nm  
current asset 流動資產   whCv9)x  
current liability 流動負債   v0=~PN~E  
current profit and loss 本期損益   ^iNR(cwgX  
debit 借方   1
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debt 債務   z@~rm9d   
debtor 債務人   zdCt#=QV?R  
deed 契據   7f>n`nq?  
deferred assets 遞延資產   =%LS9e^7D  
deferred liabilities 遞延負債   16vfIUt
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delivery 交貨   GcuZPIN%D  
delivery expense 送貨費   )Pq.kn{Sp  
delivery order 出貨單   zVu}7v()  
demand draft 即期匯票   }
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demand note 即期票據   V QI7lJV"  
demurrage charge 延期費   t&_lpffv  
deposit 存款   fJuJ#MX{:  
deposit slip 存款單   }R^{<{KVJ  
depreciation 折舊   6k2~j j1 d  
direct cost 直接成本   v|6fqG+Q\  
direct labour 直接人工   GfDA5v[  
director 董事   sC>8[Jatd  
discount 折扣   V6Y!0,w!a  
discount on purchase 進貨折扣   v&Kw 3!X#E  
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