[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。   %0S3V[4I  
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acceptance 承兌   xT3BHnQ(  
account 賬戶   pj\u9 L_  
accountant 會計員   ep!Rf:  
accounting 會計   "3X2VFwo
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accounting system 會計制度   [>jbhV'  
accounts payable 應付賬款   t|w_i-&b,  
accounts receivable 應收賬款   k0OYJ/  
accumulated profits 累積利益   F%@A6'c  
adjusting entry ?#123;整記錄   qmkAg }2  
adjustment ?#123;整   E uZ<quwWg  
administration expense 管理費用   S5gyr&dm  
advances 預付   ef8s<5"4  
advertising expense 廣告費   %R}qg6dL  
agency 代理   8r*E-akuyr  
agent 代理人   d`QN^)F0#  
agreement 契約   w#ZoZZ wh  
allotments 分配數   ]i|h(>QWP  
allowance 津貼   sQYkQ81  
amalgamation 合併   &fDIQISC  
amortization 攤銷   Gw}%{=D9  
amortized cost 應攤成本   4X!/hI=jq  
annuities 年金   7o7)0l9!  
applied cost 已分配成本   0\X\izQ5  
applied expense 已分配費用   JB%',J  
applied manufacturing expense 己分配製造費用   xsIY7Ss U  
apportioned charge 攤派費用   `LrHKb aP  
appreciation 漲價   Y4J3-wK5  
article of association 公司章程   u}#(.)a:  
assessment 課稅   aZH:#lUlj  
assets 資產   qrb[ -|ie&  
attorney fee 律師費   !44/sr'  
audit 審計   6/
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auditor 審計員   >BV^H.SO|1  
average 平均數   $jjfC  
average cost 平均成本   fW{(lPx  
bad debt 壞賬   (o 5s"b  
balance 餘額   :">!r.Q  
balance sheet 資產負債表   %vn|k[nD  
bank account 銀行賬戶   ~k"=4j9  
bank balance 銀行結存   R"-mKT}  
bank charge 銀行手續費   `{f}3bO7C  
bank deposit 銀行存款   G0CW}e@)  
bank discount 銀行貼現   .UQzPnK  
bank draft 銀行匯票   Lz |?ek7Q  
bank loan 銀行借款   '*Z1tDFS  
bank overdraft 銀行透支   S.mG?zbw  
bankers acceptance 銀行承兌   S-a]j;U  
bankruptcy 破產   ;!>rnxB?4  
bearer 持票人   D
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beneficiary 受益人   :,3C 0T3r  
bequest 遺產   9)h"-H;5:  
bill 票據   eVEV}`X  
bill of exchange 匯票   xzdf^Ce  
bill of lading 提單   B~'vCuE  
bills discounted 貼現票據   &pP;Neh;  
bills payable 應付票據   Yz'K]M_Dq  
bills receivable 應收票據   >1.X*gi?-  
board of directors 董事會   ^-TE([bW  
bonds 債券   [T|aw1SoN  
bonus 紅利   ;(b9#b.  
book value 賬面價值   /}((l%UE.  
bookkeeper 簿記員   Bj+S"yS  
bookkeeping 簿記   h8x MI  
branch office general ledger 支店往來賬戶   mu\6z_e  
broker 經紀人   (j%~u&+-  
brought down 接前   /
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brought forward 接上頁   sSr&:BOsi  
budget 預算   D.r<QO~6B
 
by-product 副產品   ^3G{|JB!+  
by-product sales 副產品銷售   ^\hG"5#  
capital 股本   5^}\4.eXo  
capital income 資本收益   A9[ F  
capital outlay 資本支出   ;d@#XIS&-(  
capital stock 股本   '@a}H9>}  
capital stock certificate 股票   4`lLf  
carried down 移後   CLxynZ\;  
carried forward 移下頁   1Rt33\1J0  
cash 現金   On8v//=&  
cash account 現金賬戶   Ka'=o?'B5  
cash in bank 存銀行現金   aH yx_B  
cash on delivery 交貨收款   <!&[4-;fU  
cash on hand 庫存現金   v>6"j1Z  
cash payment 現金支付   k 9_`(nx  
cash purchase 現購   :W"~ {~#?  
cash sale 現沽   9d>-MX '  
cashier 出?#123;員   V"[g.%%Y  
cashiers check 本票   vRznw&^E
 
certificate of deposit 存款單折   rbul8(1h  
certificate of indebtedness 借據   =R^%(Py  
certified check 保付支票   $1SPy|y  
certified public accountant 會計師   bpOYHc6,*`  
charges 費用   H!@kO]?n  
charge for remittances 匯水手續費   KsddA  
charter 營業執照   _H9 MwJ  
chartered accountant 會計師   "0$a)4]  
chattles 動產   ;RH;OE,A  
check 支票   bc*X/).  
che stub 支票存根   gx-2v|pZ  
closed account 己結清賬戶   @hl.lq  
closing 結算   mJ<=n?{Z  
closing entries 結賬紀錄   2kqup)82e  
closing stock 期末存貨   32(^Te]:  
closing the book 結賬   y>S.?H:P  
columnar journal 多欄日記賬   /hpY f]t  
combination 聯合   Ah1]Y}sy  
commission 佣金   t Cw<Ip  
commodity 商品   <'}YyU=  
common stock 普通股   +[
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company 公司   f<-Jg  
compensation 賠償   r^2p*nr}  
compound interest 複利   2"COP>  
consignee 承銷人   oph}5Krd)  
consignment 寄銷   ,1hxw<sNR  
consignor 寄銷人   !d'GE`w T  
consolidated balance sheet 合併資產負債表   Plc-4y1  
consolidated profit and loss account 合併損益表   *$#W]bO  
consolidation 合併   NxfOF  
construction cost 營建成本   C:GK,?!Jn'  
construction revenue 營建收入   _qU4Fadgm  
contract 合同   UJ%R   
control account 統制賬戶   bjyZk_\  
copyright 版權   -6Z\qxKqZ  
corporation 公司   YP 6`L  
cost 成本   <xup'n^7C  
cost accounting 成本會計   -Mip,EO  
cost of labour 勞工成本   \c,ap49RC  
cost of production 生產成本   6o^,@~:R  
cost of manufacture 製造成本   rDl*d`He!  
cost of sales 銷貨成本   CJtcn_.F  
cost price 成本價格   {M3qLf~z#C  
credit 貸方   MlcR"gl*  
credit note 收款通知單   ?llXd4  
creditor 債權人   W'els)WJ|x  
crossed check 橫線支票   .GbX]?dN  
current account 往來活期賬戶   T=<@]$?  
current asset 流動資產   Mc@
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current liability 流動負債   "_P ;2N6  
current profit and loss 本期損益   C mu@4j&  
debit 借方   # q~e^A b  
debt 債務   &)2i[X  
debtor 債務人   -N6f1>}pE  
deed 契據   C,wL0Yj[  
deferred assets 遞延資產   9K.V
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deferred liabilities 遞延負債   `CBZhI%%  
delivery 交貨    Fiv3 {.  
delivery expense 送貨費   -M~8{buxv  
delivery order 出貨單   m&xW6!x  
demand draft 即期匯票   H-WJp<_  
demand note 即期票據   Moy <@+  
demurrage charge 延期費   Pvzc EV  
deposit 存款   v>:Ur}u!D  
deposit slip 存款單   j >Ht@Wi  
depreciation 折舊   b`(}.r?W  
direct cost 直接成本   F7A=GF'  
direct labour 直接人工   4hO!\5-w:  
director 董事   AmvEf  
discount 折扣   ,%6P0 #-  
discount on purchase 進貨折扣   &]g}u5J!=  
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