[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。   i: -IZL\  
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acceptance 承兌   M6cybEk`  
account 賬戶   PC@HNto{  
accountant 會計員   Bz,D4E$  
accounting 會計   J%ws-A?6rN  
accounting system 會計制度   #q34>}O< O  
accounts payable 應付賬款   5[zr(FuE  
accounts receivable 應收賬款   g-#eMQ%J  
accumulated profits 累積利益   *tZ3?X[b  
adjusting entry ?#123;整記錄   *]q`:~u2  
adjustment ?#123;整   ;QuxTmWp^  
administration expense 管理費用   q{*[uJ}Xc"  
advances 預付   vr47PM2al  
advertising expense 廣告費   P/~dY  
agency 代理   jyg>'"W  
agent 代理人   gjT`<CW  
agreement 契約   P >0S ZP  
allotments 分配數   W{ozZuo  
allowance 津貼   < :eKXH2  
amalgamation 合併   aAoAjVNkK  
amortization 攤銷   nC/T$ #G  
amortized cost 應攤成本   Jnt r"a-4  
annuities 年金   4mBM5Tv  
applied cost 已分配成本   (ce)A,;  
applied expense 已分配費用   =fBr2%qK  
applied manufacturing expense 己分配製造費用   0=`aXb-  
apportioned charge 攤派費用   _mdJIa0D6k  
appreciation 漲價   c?xeBC1-  
article of association 公司章程   79Q,XRWh|  
assessment 課稅   ?b^<Tny  
assets 資產   .*EP$pc  
attorney fee 律師費   v/ KTEM  
audit 審計   'uUa|J1mu  
auditor 審計員   :1iXBG\  
average 平均數   c:z}$DK&'  
average cost 平均成本   Q(8W5Fb?  
bad debt 壞賬   F r2 +p  
balance 餘額   Z+J~moW `  
balance sheet 資產負債表   3joMtRB>;  
bank account 銀行賬戶   Z-U3TrSI  
bank balance 銀行結存   jAt65a  
bank charge 銀行手續費   =8r,-3lC;  
bank deposit 銀行存款   S9/\L6Rmf  
bank discount 銀行貼現   2(D&jL  
bank draft 銀行匯票   71&`6#  
bank loan 銀行借款   gJOswN;([  
bank overdraft 銀行透支   I$i1o#H  
bankers acceptance 銀行承兌   -IV-"-6(  
bankruptcy 破產   dj0Du^v4  
bearer 持票人   4f0dc\$  
beneficiary 受益人   B;{sr'CP  
bequest 遺產   d7c m?+  
bill 票據   W\DJXM]b  
bill of exchange 匯票   <* PjG}Z.  
bill of lading 提單   gY=+G6;=<  
bills discounted 貼現票據   @D<Q'7mLh  
bills payable 應付票據   L?y,xA_  
bills receivable 應收票據   /_bM~g  
board of directors 董事會   oU 8o;zk0  
bonds 債券   8J9o$S e  
bonus 紅利   z#&qWO  
book value 賬面價值   D3 E!jQ1  
bookkeeper 簿記員   ,%m$_wA$  
bookkeeping 簿記   ]Otl(\v(h  
branch office general ledger 支店往來賬戶   |@)ij c4i  
broker 經紀人   naB[0I& N  
brought down 接前   L/cbq*L  
brought forward 接上頁   `V0]t_*D  
budget 預算   U(qM( E  
by-product 副產品   ?at~il$z'  
by-product sales 副產品銷售    6Ue6b$xE  
capital 股本   :Ws3+OI'm3  
capital income 資本收益   t,P+~ A  
capital outlay 資本支出   &l|B>{4v  
capital stock 股本   }`^<ZNkb/  
capital stock certificate 股票   ma*9O |v^  
carried down 移後   {k~$\J?.  
carried forward 移下頁   a. 5`Q2  
cash 現金   7,LT4wYH  
cash account 現金賬戶   oq<#   
cash in bank 存銀行現金   .g&BA15<F6  
cash on delivery 交貨收款   Kd,m;S\  
cash on hand 庫存現金   \J\1i=a-=  
cash payment 現金支付   TT&!WbA-Hk  
cash purchase 現購   A><%"9pZ  
cash sale 現沽   G6Fg<g9:  
cashier 出?#123;員   eaiz w@N  
cashiers check 本票   Cw^)}23R  
certificate of deposit 存款單折   T +4!g|Y  
certificate of indebtedness 借據   s^v,i CH{  
certified check 保付支票   If#7SF)n'  
certified public accountant 會計師   XJ NKM~
 
charges 費用   *'t`;m~  
charge for remittances 匯水手續費   9hp0wi@W}  
charter 營業執照    3i$AR  
chartered accountant 會計師   Ia"bP` L  
chattles 動產   /iQ>he~fy  
check 支票   3 \WdA$Wx  
che stub 支票存根   XAFT LNV>  
closed account 己結清賬戶   `'QPe42  
closing 結算    t|DYz#]  
closing entries 結賬紀錄   A|+{x4s`  
closing stock 期末存貨   ']NM_0  
closing the book 結賬   i xyjl[G  
columnar journal 多欄日記賬   &Gt9a-ne  
combination 聯合   ;g*6NzdA  
commission 佣金   5f5`7uVJF  
commodity 商品   Z~gqTB]H  
common stock 普通股   fe$WR~  
company 公司   wDG4rN9x  
compensation 賠償   sOW|TN>y\  
compound interest 複利   N!3f1d7RQ  
consignee 承銷人   KP(Bu0S  
consignment 寄銷   "
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consignor 寄銷人   yC5|"+ A$  
consolidated balance sheet 合併資產負債表   xVPGl
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consolidated profit and loss account 合併損益表   s5dh]vNN  
consolidation 合併   VQ;=-95P  
construction cost 營建成本   Sq'z<}o  
construction revenue 營建收入   ;D7jE+  
contract 合同   wtKh8^:YD  
control account 統制賬戶   xl^'U/  
copyright 版權   2S4z$(x3  
corporation 公司   +1%6-g4"  
cost 成本   m~K]|]iqQ  
cost accounting 成本會計   HK wGaCj`  
cost of labour 勞工成本   F* =RP$sj  
cost of production 生產成本   #wyS?FP-  
cost of manufacture 製造成本   >seB["C  
cost of sales 銷貨成本   GwULtRa/  
cost price 成本價格   9lx
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credit 貸方   2o/`8+eJu  
credit note 收款通知單   yN.D(ZwF:  
creditor 債權人   "gz;Q  
crossed check 橫線支票   `<n:D`{dZ  
current account 往來活期賬戶   K&h6#[^\d  
current asset 流動資產   YovY0nO  
current liability 流動負債   :Mk}Suf&H  
current profit and loss 本期損益   v
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debit 借方   K
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debt 債務   _u>>+6,p  
debtor 債務人   lUEyo.xVt  
deed 契據   &?nF';&  
deferred assets 遞延資產   z"#.o^5  
deferred liabilities 遞延負債   ^d*>P|n*@e  
delivery 交貨   nz\ fN?q  
delivery expense 送貨費   Q:
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delivery order 出貨單   0Pk-FSY
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demand draft 即期匯票   3@L%#]xwi  
demand note 即期票據   w$4Lu"N:  
demurrage charge 延期費   4;||g@f'[  
deposit 存款   ? h%
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deposit slip 存款單   wrU[#g,uvr  
depreciation 折舊  
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direct cost 直接成本   `9l\~t(M  
direct labour 直接人工   ihrrmlN?  
director 董事   +IYSWR  
discount 折扣   YP,PJnJU8  
discount on purchase 進貨折扣    rE:>G]j6  
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