[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。   o6FSSKM  
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acceptance 承兌   2>E.Q@c  
account 賬戶   ;8Z\bHQ>  
accountant 會計員   \2F$FRWo  
accounting 會計   sC8C><y  
accounting system 會計制度   I?).D?o  
accounts payable 應付賬款   sknta0^=2  
accounts receivable 應收賬款   ^

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accumulated profits 累積利益   XJ3 5Z+M  
adjusting entry ?#123;整記錄   D6 2xC5  
adjustment ?#123;整   W!$aK)]4u  
administration expense 管理費用   QzjLKjl7p4  
advances 預付   g3p*OYf  
advertising expense 廣告費   <i~MBy. (  
agency 代理   6LGy0dWpG  
agent 代理人   Kr$ w"]  
agreement 契約   ``~7z;E%@  
allotments 分配數   W9!EjXg  
allowance 津貼   gAy,uP~,  
amalgamation 合併   63ig!-9F  
amortization 攤銷   &^R0kCF`  
amortized cost 應攤成本   J/M_cO*U  
annuities 年金   pRt=5WZ  
applied cost 已分配成本   4g}eqW  
applied expense 已分配費用   cx]&ae*  
applied manufacturing expense 己分配製造費用   &ct
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apportioned charge 攤派費用   +="?[:  
appreciation 漲價   v&[Ff|>  
article of association 公司章程   O-rHfIxY  
assessment 課稅   VEolyPcsg&  
assets 資產   ]fN\LY6p  
attorney fee 律師費   GqFDN],Wp  
audit 審計   80X #V  
auditor 審計員   e8HGST`  
average 平均數   MuzlUW]  
average cost 平均成本   ;&|MNN^  
bad debt 壞賬   :G&tM   
balance 餘額   95.m^~5  
balance sheet 資產負債表   Q@]QPpe  
bank account 銀行賬戶   b)+;#m  
bank balance 銀行結存   o%ZtE  
bank charge 銀行手續費   (Rqn)<<2  
bank deposit 銀行存款   3"ALohlL  
bank discount 銀行貼現   &E0d{2  
bank draft 銀行匯票   3},0b8};  
bank loan 銀行借款   y{>d&M|  
bank overdraft 銀行透支   8IErLu}  
bankers acceptance 銀行承兌   W^}fAcQKH  
bankruptcy 破產   wS*An
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bearer 持票人   [:cy.K!Uo%  
beneficiary 受益人   9,7IsT8  
bequest 遺產   &5]&6TD6  
bill 票據   Fa}3
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bill of exchange 匯票   un{LwZH  
bill of lading 提單   MP5 vc5[  
bills discounted 貼現票據   Hw 7  
bills payable 應付票據   _K(w&Kr  
bills receivable 應收票據  
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board of directors 董事會   R`? '|G]P  
bonds 債券  
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bonus 紅利   Ig owz7  
book value 賬面價值   (*{Y#XD{  
bookkeeper 簿記員   q*`1
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bookkeeping 簿記   (;RmfE'PX  
branch office general ledger 支店往來賬戶   !j'9>G{T  
broker 經紀人   11%<bmJ]Q3  
brought down 接前   aRPpDSR?l  
brought forward 接上頁  
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budget 預算   :#CQQ *@  
by-product 副產品   V)[ta`9  
by-product sales 副產品銷售   c&!EsMsU  
capital 股本   oD_n+95B  
capital income 資本收益   El3Y1g3+3  
capital outlay 資本支出   jNKu5"HB  
capital stock 股本   ~RlsgtX"  
capital stock certificate 股票   AfU~k!4`  
carried down 移後   `a$-"tW~j  
carried forward 移下頁   oMM+af  
cash 現金   r_8[}|7;  
cash account 現金賬戶   zcF`Z{
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cash in bank 存銀行現金   mmE!!J`B  
cash on delivery 交貨收款   a: Ch"la  
cash on hand 庫存現金   N~c Y~a  
cash payment 現金支付   z[zURj-*]  
cash purchase 現購   CC?L~/gPN  
cash sale 現沽   0K+a/G@ n\  
cashier 出?#123;員   uVnbOqR<X  
cashiers check 本票   >A'Q9Tia;  
certificate of deposit 存款單折   P0R8 f  
certificate of indebtedness 借據   ! bf8 r  
certified check 保付支票   [^oTC;  
certified public accountant 會計師   woQ UrO(  
charges 費用   Ancka  
charge for remittances 匯水手續費   \6]Uj+  
charter 營業執照   o75Hi t  
chartered accountant 會計師   8GGC)2  
chattles 動產   ^0 zWiX  
check 支票   <4 l;I*:2&  
che stub 支票存根   CN7 2 E  
closed account 己結清賬戶   PubO|Mf  
closing 結算   w(>mP9Cb  
closing entries 結賬紀錄   2[^p6s[  
closing stock 期末存貨   XsOz {?G  
closing the book 結賬   &bh%> [  
columnar journal 多欄日記賬   S6Er#)k  
combination 聯合   y(^hlX6gQ  
commission 佣金   ;|C[.0;kgv  
commodity 商品   w.AF7.X`1  
common stock 普通股   0a1Vj56{)  
company 公司   u\)2/~<]  
compensation 賠償   vKX6@eg"  
compound interest 複利   M/!5r  
consignee 承銷人   OI@;ffHSW  
consignment 寄銷   P4h^_*d  
consignor 寄銷人   @;^7kt  
consolidated balance sheet 合併資產負債表   `E@TPdu  
consolidated profit and loss account 合併損益表   @ V_@r@A  
consolidation 合併   &]d-R  
construction cost 營建成本   Bu%TTbnz_G  
construction revenue 營建收入   N;\G=q] 9  
contract 合同   at N%csA0  
control account 統制賬戶   Mk:k0,z  
copyright 版權   `W&:*  
corporation 公司   GjHV|)^  
cost 成本   ~s$ jiA1  
cost accounting 成本會計   3# d?  
cost of labour 勞工成本   (]Zyk,[  
cost of production 生產成本   4`KQ@m  
cost of manufacture 製造成本   <'Ppu  
cost of sales 銷貨成本   gwm}19JC  
cost price 成本價格   D&)w =qIu  
credit 貸方   $qvk9 B0E  
credit note 收款通知單   Xp_3EQl  
creditor 債權人   [@"7qKd 1  
crossed check 橫線支票   J )148/  
current account 往來活期賬戶   "OdR"M(G\  
current asset 流動資產   (Lp$EC&%6  
current liability 流動負債   -5&|"YYjr{  
current profit and loss 本期損益   vX9B^W||x  
debit 借方   K6 {0`'x  
debt 債務   %-A#7\  
debtor 債務人   |aaoi4OJ  
deed 契據   2c%*u {=:  
deferred assets 遞延資產   Vm3e6Y,K  
deferred liabilities 遞延負債   o3s ME2  
delivery 交貨   }@+{;"  
delivery expense 送貨費   _QS+
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delivery order 出貨單   `1
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demand draft 即期匯票   L\`uD  
demand note 即期票據   \W;+@w|c  
demurrage charge 延期費   c)7i%RF'  
deposit 存款   SK>*t KY  
deposit slip 存款單   D09/(%4j  
depreciation 折舊   b`TA2h  
direct cost 直接成本   !)nA4l=S#  
direct labour 直接人工   L,KK{o|Eq  
director 董事   ec$kcD!  
discount 折扣   z }t{bm  
discount on purchase 進貨折扣   D:r+3w:l]  
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