[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。   FzW7MW>\x  
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acceptance 承兌   O*T(aM3r  
account 賬戶   jIg]?4bW[  
accountant 會計員   >'7Icx  
accounting 會計   ?>DN7je  
accounting system 會計制度   E%2]c?N5  
accounts payable 應付賬款   qy/xJ>:  
accounts receivable 應收賬款   CKy' 8I9  
accumulated profits 累積利益   D8G5,s-.  
adjusting entry ?#123;整記錄   f{G ^b&x  
adjustment ?#123;整   <Zn]L:  
administration expense 管理費用   H $XO]\  
advances 預付   "V}WV!w  
advertising expense 廣告費   q\/ph(HF  
agency 代理   h b_"E, `F  
agent 代理人   k_/*>lIZY  
agreement 契約   2old})CLJ  
allotments 分配數   :)p\a1I[*  
allowance 津貼   EWrIDZi  
amalgamation 合併   yxik`vmH  
amortization 攤銷   -QN1=G4  
amortized cost 應攤成本   :[kfWai#(  
annuities 年金   Iw~R@,  
applied cost 已分配成本   58V`I5_  
applied expense 已分配費用   +
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applied manufacturing expense 己分配製造費用   pE,2pT2>  
apportioned charge 攤派費用   QVJq%P  
appreciation 漲價   _ VKBzOH  
article of association 公司章程   Uc^eIa@  
assessment 課稅   9sJ=Nldq  
assets 資產   s'b 4Me  
attorney fee 律師費   41Hv)}Yd  
audit 審計   u0zF::  
auditor 審計員   nm Y_)s  
average 平均數    k
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average cost 平均成本   c#(Hh{0
 
bad debt 壞賬   X6*4IE  
balance 餘額   _wH>h$E  
balance sheet 資產負債表   %PM&`c98z7  
bank account 銀行賬戶   1o`zAJ8|2  
bank balance 銀行結存   HCfme<'  
bank charge 銀行手續費   ( RO-~-  
bank deposit 銀行存款   W X6}@mS.  
bank discount 銀行貼現   EMQGP<[  
bank draft 銀行匯票   0Q?)?8_  
bank loan 銀行借款   4PjC[A*  
bank overdraft 銀行透支   0xVw{k}1U  
bankers acceptance 銀行承兌   =g
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bankruptcy 破產   N,W
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bearer 持票人   BX\/Am11
 
beneficiary 受益人   Kv0V`}<Yc  
bequest 遺產   ;`N h@*_  
bill 票據   ckGmwYP9  
bill of exchange 匯票   17$'r^t,S  
bill of lading 提單   )G#mC0?PV  
bills discounted 貼現票據   =' uePM")  
bills payable 應付票據   }`cf3'rdk  
bills receivable 應收票據   ja^_Lh9  
board of directors 董事會   o1`\*]A7J  
bonds 債券   plL|Ubn  
bonus 紅利   
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book value 賬面價值   qG@YNc  
bookkeeper 簿記員   v5>A1\  
bookkeeping 簿記   <Pzy'9  
branch office general ledger 支店往來賬戶   FFa =/XB"  
broker 經紀人   *5IB@^
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brought down 接前   KpA1Ac)T  
brought forward 接上頁   |Dt_lQp#  
budget 預算   sSd/\Ap  
by-product 副產品   L!>nl4O>`  
by-product sales 副產品銷售   *Nm$b+  
capital 股本   nv0\On7wd  
capital income 資本收益   )fHr]#v  
capital outlay 資本支出   4 km^S9  
capital stock 股本   J
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capital stock certificate 股票   Kci. ,I  
carried down 移後   GLgf%A`5/_  
carried forward 移下頁   C];P yQS  
cash 現金   @-}*cQ4u?  
cash account 現金賬戶   |BbzRis  
cash in bank 存銀行現金   Aa=:AkrH  
cash on delivery 交貨收款   9w$m\nV  
cash on hand 庫存現金   lD[
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cash payment 現金支付   P#O2MiG  
cash purchase 現購   ]}dQ~lOE  
cash sale 現沽   XeX"IhgS>E  
cashier 出?#123;員   4qdoF_  
cashiers check 本票   H
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certificate of deposit 存款單折   T]ls&cW5  
certificate of indebtedness 借據   baBBn%_V  
certified check 保付支票   B*N1)J\5  
certified public accountant 會計師   R*:>h8  
charges 費用   zw['
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charge for remittances 匯水手續費   T] \c2U  
charter 營業執照   12a`,~  
chartered accountant 會計師   T5 (|{-  
chattles 動產   CJ* D  
check 支票   ,Klv[_x7  
che stub 支票存根   |RFBhB/u  
closed account 己結清賬戶   4);_f  
closing 結算   r/2= nE  
closing entries 結賬紀錄   z@yTkH_  
closing stock 期末存貨   ;%9]G|*{  
closing the book 結賬   CmZayV  
columnar journal 多欄日記賬   Pg%9hej f3  
combination 聯合   n:,mo}?X  
commission 佣金   * :O "R  
commodity 商品   gxN>q4z  
common stock 普通股   fes s6=k  
company 公司   X*QS/\  
compensation 賠償   ovdJ[bO  
compound interest 複利   Iko]c_W0  
consignee 承銷人   yd).}@  
consignment 寄銷   hq)1YO  
consignor 寄銷人   9@lWI  
consolidated balance sheet 合併資產負債表   !R=@Nr>  
consolidated profit and loss account 合併損益表   <7M-?g:vj  
consolidation 合併   8NWo)y49H  
construction cost 營建成本   r-<O'^C  
construction revenue 營建收入   G3~`]qf  
contract 合同   s_'&_>D  
control account 統制賬戶   "j@\a)a  
copyright 版權   2yZr!Rb~*  
corporation 公司   E5w;75,  
cost 成本   %GHGd'KO&  
cost accounting 成本會計   qI+2,6 sGI  
cost of labour 勞工成本   p+;& Gg54  
cost of production 生產成本   `ePC$Ovn  
cost of manufacture 製造成本   Nc ;O)K!FH  
cost of sales 銷貨成本   c+ oi8G  
cost price 成本價格   |_V(^b}  
credit 貸方   zxbfh/=  
credit note 收款通知單   +(W1x C0  
creditor 債權人   *yu}e)(0  
crossed check 橫線支票   9 r!zYZ`)  
current account 往來活期賬戶   \84t\
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current asset 流動資產   v1.3gzR  
current liability 流動負債   ffZ~r%25{  
current profit and loss 本期損益   Y@UkP+{f=  
debit 借方   1~5DIU^  
debt 債務   xu2KEwgb  
debtor 債務人   #c^V%  
deed 契據   x HRSzYn$  
deferred assets 遞延資產   S#7YJ7 K"N  
deferred liabilities 遞延負債   TSlB.pw%v  
delivery 交貨   bMyld
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delivery expense 送貨費   n
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delivery order 出貨單   [3Pp NCY  
demand draft 即期匯票   ghk=` !yKw  
demand note 即期票據   fw%`[(hK  
demurrage charge 延期費   &mwd0%4  
deposit 存款   /Mqhx_)>A  
deposit slip 存款單   .Pb-{!$Ni  
depreciation 折舊   ZJ Yn[\]  
direct cost 直接成本   1E+12{~m"i  
direct labour 直接人工   l~c[}wv  
director 董事   l<6u@,%s  
discount 折扣   LeKovt%  
discount on purchase 進貨折扣   CXa[%{[n  
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