[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。   p,BoiYdi  
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acceptance 承兌   [)?yH3  
account 賬戶   %c@PTpAM  
accountant 會計員   S 3s6  
accounting 會計   jLn|zK  
accounting system 會計制度   48Jt1^  
accounts payable 應付賬款   Xp9] 9H.  
accounts receivable 應收賬款   [Z^26/5a  
accumulated profits 累積利益   (}rBnD  
adjusting entry ?#123;整記錄   &F8*>F^7  
adjustment ?#123;整   Q <ulh s  
administration expense 管理費用   K >Q6  
advances 預付   ]&s@5<S[  
advertising expense 廣告費   rv c%[HfW;  
agency 代理   vX_;Y#uD  
agent 代理人   [6Q1yNE  
agreement 契約   %2\6.c=c  
allotments 分配數   P(!%P
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allowance 津貼   6xFchdMG{m  
amalgamation 合併   ~])Q[/=p  
amortization 攤銷   @hwNM#>`  
amortized cost 應攤成本   BIEq(/-  
annuities 年金   -2j[;kgt}  
applied cost 已分配成本   o]WcODJdl  
applied expense 已分配費用   %Fx^"  
applied manufacturing expense 己分配製造費用   )q`.tsR>  
apportioned charge 攤派費用   P`avn  
appreciation 漲價   97/4J  
article of association 公司章程   [+L!c}#  
assessment 課稅   #/5
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assets 資產   2f1Q&S  
attorney fee 律師費   ZYt1V"2VJ  
audit 審計   !<out4Mz"  
auditor 審計員   4I9Yr
 
average 平均數   NkoyEa/^[  
average cost 平均成本   ilyF1=bp  
bad debt 壞賬   G'`^U}9V\  
balance 餘額   ?dXAHY  
balance sheet 資產負債表   8n["/ 5,  
bank account 銀行賬戶   Lyz8DwZ  
bank balance 銀行結存   ?vFtv}@\  
bank charge 銀行手續費   ui-]%~  
bank deposit 銀行存款   gjx-tp 1.  
bank discount 銀行貼現   ]^8CtgC  
bank draft 銀行匯票   ;NQ}c"9  
bank loan 銀行借款   6uTC2ka[&R  
bank overdraft 銀行透支   hAt4+O&P  
bankers acceptance 銀行承兌   ^j2ve's:  
bankruptcy 破產   V5p^]To!  
bearer 持票人   Fzy
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beneficiary 受益人   W.%p{wB|  
bequest 遺產   ?XeaoD/  
bill 票據   \4>w17qng  
bill of exchange 匯票   xm5?C>vu(  
bill of lading 提單   M!i*DU+SE  
bills discounted 貼現票據   ohs`[U=%~  
bills payable 應付票據   x$t2Y <_  
bills receivable 應收票據   maa$kg8U*!  
board of directors 董事會   ~0[(-4MA  
bonds 債券   |~#A?mK
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bonus 紅利   {{B'65Wu  
book value 賬面價值   6=qC/1,l  
bookkeeper 簿記員   fP6\Ur  
bookkeeping 簿記   O hRf&5u$  
branch office general ledger 支店往來賬戶   "ZPgl 8  
broker 經紀人   irvd>^&jDC  
brought down 接前   =>kg]  
brought forward 接上頁   f96`n+>xi  
budget 預算   a5aHv/W#P  
by-product 副產品   +SE\c  
by-product sales 副產品銷售   
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capital 股本   VFMn"bYOB  
capital income 資本收益   `7'^y  
capital outlay 資本支出   :I2,  
capital stock 股本   F|VKrH.  
capital stock certificate 股票   )wXE\$  
carried down 移後   mU  
carried forward 移下頁   Z"qJil}  
cash 現金   R]o0V*n  
cash account 現金賬戶   UG_PrZd  
cash in bank 存銀行現金   X|/RV4x@Cq  
cash on delivery 交貨收款   `(gQw~|z  
cash on hand 庫存現金   @2mWNYHR*>  
cash payment 現金支付   c##tP*(  
cash purchase 現購   t)uxW 7  
cash sale 現沽   9HPmJ`b  
cashier 出?#123;員   ?3qp?ea  
cashiers check 本票   h_\( $"  
certificate of deposit 存款單折   Bo14t*(  
certificate of indebtedness 借據   GY.iCub  
certified check 保付支票   I3b*sx$  
certified public accountant 會計師   _sZ&=-FR  
charges 費用   %Ofw"W  
charge for remittances 匯水手續費   7h0u7N  
charter 營業執照   Q`NdsS2  
chartered accountant 會計師   cNFHbMd  
chattles 動產   Gy;Fe=  
check 支票   XT*/aa-1'  
che stub 支票存根   u!HX`~q+A  
closed account 己結清賬戶   >8x)\'w  
closing 結算   2+?W{
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closing entries 結賬紀錄   nP<u.{q L  
closing stock 期末存貨    CE!cZZ  
closing the book 結賬   `p1B58deC  
columnar journal 多欄日記賬   9W+DW_M  
combination 聯合   AAW] Y#UwW  
commission 佣金   e@;'#t  
commodity 商品   mdQe)>  
common stock 普通股   fI2y(p{?  
company 公司  
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compensation 賠償   /OB)\{-  
compound interest 複利   if*~cPnN  
consignee 承銷人   Oo-4WqRJ  
consignment 寄銷   $G6kS@A  
consignor 寄銷人   k@s<*C  
consolidated balance sheet 合併資產負債表   G<k.d"<  
consolidated profit and loss account 合併損益表   Y0-?"R8  
consolidation 合併   ev D=]iVD  
construction cost 營建成本   c0HPS9N\  
construction revenue 營建收入   0%%y9;o  
contract 合同   V6_5v+n  
control account 統制賬戶   q*,HN(&l?  
copyright 版權   6uKth mr  
corporation 公司   .qKfhHJ  
cost 成本   e=p_qhBt  
cost accounting 成本會計   jcvq:i{  
cost of labour 勞工成本   t#8QyN  
cost of production 生產成本   TQ:e! 32  
cost of manufacture 製造成本   6d6Dk>(V  
cost of sales 銷貨成本   Cg%Owe/E?0  
cost price 成本價格   2hso6Oy/v{  
credit 貸方   .w _BA)  
credit note 收款通知單   !fd>wvJ,:  
creditor 債權人   iOCs%J  
crossed check 橫線支票   c`hENPhW  
current account 往來活期賬戶   ^c/3!"wK  
current asset 流動資產   {dP6fr1z  
current liability 流動負債   w1(5,~OB  
current profit and loss 本期損益   f*88k='\W  
debit 借方   %X^qWKix}m  
debt 債務   ]dl.~;3~~  
debtor 債務人   _T mKn!Jw  
deed 契據   =8TBkxG  
deferred assets 遞延資產   *93=}1gN  
deferred liabilities 遞延負債   ut]UU*g^$  
delivery 交貨   V@s93kh  
delivery expense 送貨費   YU`k^a7%  
delivery order 出貨單   ePl+ M  
demand draft 即期匯票   R]Z#VnL@qz  
demand note 即期票據   W"pHR sf  
demurrage charge 延期費   Vr"'O
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deposit 存款   \CE+P5  
deposit slip 存款單   0H.bRk/P+  
depreciation 折舊   AZ^
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direct cost 直接成本   {q+ gm1iC  
direct labour 直接人工   \ZhkOl  
director 董事   :w Y%=  
discount 折扣   Z%LS{o~LK.  
discount on purchase 進貨折扣   Zn40NKYc  
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