[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。   Yj>\WH  
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acceptance 承兌   Bm^8"SSN  
account 賬戶   (n{!~'3  
accountant 會計員   xiQd[[(sM  
accounting 會計   sMw"C~XL  
accounting system 會計制度   L-3wez;hm  
accounts payable 應付賬款   BI6`@}%7>  
accounts receivable 應收賬款   TsRbIq[  
accumulated profits 累積利益   XOY\NMo  
adjusting entry ?#123;整記錄   ,Hc,]TPC4  
adjustment ?#123;整   x A ZRl  
administration expense 管理費用   IC.R4-  
advances 預付   <daBP[  
advertising expense 廣告費   '^t(=02J  
agency 代理   fVBu?<=d  
agent 代理人   =~j S  
agreement 契約   [IuF0$w=dj  
allotments 分配數   Ds%~J  
allowance 津貼   }2_i<4,L  
amalgamation 合併   UXV>#U?  
amortization 攤銷   PxZMH=  
amortized cost 應攤成本   NY~y:*:Q  
annuities 年金   T_?,?  
applied cost 已分配成本   u*H V  
applied expense 已分配費用   c:z<8#A}  
applied manufacturing expense 己分配製造費用   V_7QWIdiy>  
apportioned charge 攤派費用   N u9+b"Wr  
appreciation 漲價   lF1ieg"i M  
article of association 公司章程   qeZ*!H6-  
assessment 課稅   3MFb\s&Fq  
assets 資產   +QVe -  
attorney fee 律師費   `BZX\LPHm  
audit 審計   |zSoA=7?  
auditor 審計員   FZhjI 8+,~  
average 平均數   yE),GJ-m\<  
average cost 平均成本   O0#9D'{  
bad debt 壞賬   _:,U$W  
balance 餘額   _LSf )  
balance sheet 資產負債表   5U&?P  
bank account 銀行賬戶   ns1@=f cO  
bank balance 銀行結存   4wQ>HrS)(  
bank charge 銀行手續費   j*) K> \  
bank deposit 銀行存款   {VrjDj+Xy  
bank discount 銀行貼現   #AUz.WHD  
bank draft 銀行匯票   ('.r_F  
bank loan 銀行借款   @#5PPXp  
bank overdraft 銀行透支   T8rf+B/.L  
bankers acceptance 銀行承兌   u9%)_Q!14  
bankruptcy 破產   VjVL/SO/  
bearer 持票人   |F#L{=B  
beneficiary 受益人   JmK[7t  
bequest 遺產   F45UO%
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bill 票據   u0& dDZ  
bill of exchange 匯票   K2
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bill of lading 提單   x,SzZ)l-9  
bills discounted 貼現票據   BWN[ >H %S  
bills payable 應付票據   *b0f)y3RV  
bills receivable 應收票據   w_!]_6%{b  
board of directors 董事會   oUwu:&<Orm  
bonds 債券   K+_$ WT_  
bonus 紅利   |YAnd=$  
book value 賬面價值   M%8:  
bookkeeper 簿記員   %v(\;&@  
bookkeeping 簿記   "Q~-C|x  
branch office general ledger 支店往來賬戶   7Q9zEd"d  
broker 經紀人   l1qWl  
brought down 接前   y$e'-v  
brought forward 接上頁   SrVJ Q~:>  
budget 預算   e/<Og\}P/
 
by-product 副產品   U\A*${  
by-product sales 副產品銷售   Rg6e7JVu  
capital 股本   5b9>a5j1;  
capital income 資本收益   zF[>K4  
capital outlay 資本支出   #'-L`])7uw  
capital stock 股本   H+>l][  
capital stock certificate 股票   `8 Dgk}  
carried down 移後   sc! e$@U  
carried forward 移下頁   e_BOzN~c  
cash 現金   <eq93  
cash account 現金賬戶   IYy2EK[s  
cash in bank 存銀行現金   f&S,l3H<  
cash on delivery 交貨收款   W1s4[rL!Ht  
cash on hand 庫存現金   VlVd"jW  
cash payment 現金支付    R9->.eE  
cash purchase 現購   2EOt.4cP  
cash sale 現沽   av1*i3  
cashier 出?#123;員   \DE`tkV8  
cashiers check 本票   uL!{xuN  
certificate of deposit 存款單折   * SG0-_S  
certificate of indebtedness 借據   S)[`Bm  
certified check 保付支票   SZCFdb  
certified public accountant 會計師   sYt8NsQ  
charges 費用   @^vVou_  
charge for remittances 匯水手續費   V$wf;v0d(  
charter 營業執照   }Jgz#d  
chartered accountant 會計師   ipEsR/O  
chattles 動產   D'>yu"   
check 支票   MdWT[  
che stub 支票存根   h!f7/)|[o  
closed account 己結清賬戶   :_tsS)Q2m  
closing 結算   5vL]Y)l  
closing entries 結賬紀錄   zb}:wUR  
closing stock 期末存貨   *N$#cz  
closing the book 結賬   N"b>]Ab] ;  
columnar journal 多欄日記賬   bgd1j,PWbW  
combination 聯合   d;ElqRC&  
commission 佣金   YXJjqH3  
commodity 商品   <BQ4x.[  
common stock 普通股   #nc{MR#R  
company 公司   74%

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compensation 賠償   J%3%l5/  
compound interest 複利   x~}RL-Y2o  
consignee 承銷人   Da)[mxJ  
consignment 寄銷   W:P4XwR{  
consignor 寄銷人   ]7 ROCJ;  
consolidated balance sheet 合併資產負債表   +E QRNbA  
consolidated profit and loss account 合併損益表   ]OH
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consolidation 合併   a Kb2:1EQ  
construction cost 營建成本   @R?S-*o  
construction revenue 營建收入   S"w$#"EJA  
contract 合同   :?{ **&=  
control account 統制賬戶   Hq^s U%  
copyright 版權   2_0OSbFv'P  
corporation 公司   rZZueYuXO  
cost 成本   a[)in ,3  
cost accounting 成本會計   v\t$. _at  
cost of labour 勞工成本   3a_S-&?X  
cost of production 生產成本   `jJ5us  
cost of manufacture 製造成本   S 1|[}nYP  
cost of sales 銷貨成本   x9 <cT'  
cost price 成本價格   )k3zOKZ;  
credit 貸方   u9e A"\s  
credit note 收款通知單   ?T70C9  
creditor 債權人   K%>uSS?  
crossed check 橫線支票   lx~!FLn  
current account 往來活期賬戶   V$-IRdb  
current asset 流動資產   rZ1${/6  
current liability 流動負債   0,nDyTS^  
current profit and loss 本期損益   uA:|#mO  
debit 借方   IyYC).wU}  
debt 債務   'rU [V
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debtor 債務人   $
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deed 契據   C2,,+* v  
deferred assets 遞延資產   cI'&gT5  
deferred liabilities 遞延負債   5FnWlFc  
delivery 交貨   vj^vzFbK  
delivery expense 送貨費   KQ xKU?b1  
delivery order 出貨單   X<_(gg  
demand draft 即期匯票   xe2Ap[Y'M  
demand note 即期票據   wCvtw[6  
demurrage charge 延期費   +BM(0M+  
deposit 存款   ;58l_ue  
deposit slip 存款單   d> `9! )  
depreciation 折舊   Ip( IGR"  
direct cost 直接成本   2Q)"~3  
direct labour 直接人工   91r#
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director 董事   L\5j"] }`  
discount 折扣   "Q#/J)N  
discount on purchase 進貨折扣   <Jo_f&&{  
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