[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。   OYe @P  
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acceptance 承兌   gPDc6{/C<  
account 賬戶   vRm;H|[% S  
accountant 會計員   d kPfdK}G  
accounting 會計   :[,n`0lH  
accounting system 會計制度   `?~pk)<C].  
accounts payable 應付賬款    ~UXW  
accounts receivable 應收賬款   s$m cIMqs  
accumulated profits 累積利益   N'TL &]  
adjusting entry ?#123;整記錄   d6wsT\S  
adjustment ?#123;整   YrA#NTB_o  
administration expense 管理費用   `^RpT]S  
advances 預付   )bqO}_B  
advertising expense 廣告費   P
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agency 代理   xqIt?v2c  
agent 代理人   3. Kh  
agreement 契約  
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allotments 分配數   NCBS=L:  
allowance 津貼   "(/.3`g
 
amalgamation 合併   F $B_;G  
amortization 攤銷   2}t2k
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amortized cost 應攤成本   |_Z(}% <o  
annuities 年金   Xn4U!<RT"  
applied cost 已分配成本   k/cQJz  
applied expense 已分配費用   mI@]{K}Q%  
applied manufacturing expense 己分配製造費用   |R DPx6!V  
apportioned charge 攤派費用   vTN$SgzfCU  
appreciation 漲價   0zetOlFbO  
article of association 公司章程   e5C560  
assessment 課稅   B_nim[7 2  
assets 資產   mm' Pe4*  
attorney fee 律師費    GVe[)R  
audit 審計   R Mrh@9g  
auditor 審計員   eA4@)6WP(  
average 平均數   YrFB~z.V  
average cost 平均成本   &")ON[|b  
bad debt 壞賬   k#&d`?X  
balance 餘額   Az{Z=:(0  
balance sheet 資產負債表   hr(E,TAe  
bank account 銀行賬戶   W/L~&.'  
bank balance 銀行結存   w>J|416  
bank charge 銀行手續費   0
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bank deposit 銀行存款   z`y!C3w<  
bank discount 銀行貼現   +g>)Bur  
bank draft 銀行匯票   cE$7CSR  
bank loan 銀行借款   3 a_~18W  
bank overdraft 銀行透支   -xPv]j$  
bankers acceptance 銀行承兌   a"4j9cO  
bankruptcy 破產   & 82Za%  
bearer 持票人   :'|%~&J  
beneficiary 受益人   N*gnwrP{  
bequest 遺產   7='lu;=,  
bill 票據   6=0"3%jn @  
bill of exchange 匯票   3o5aB1  
bill of lading 提單   1 \:5ow&a  
bills discounted 貼現票據   pa*bqPi  
bills payable 應付票據   JmjqA Dex  
bills receivable 應收票據   bj=kqO;*O  
board of directors 董事會   wsYvbI!  
bonds 債券   jhOQ)QE|  
bonus 紅利   T%B&HsH  
book value 賬面價值   pX `BDYg.  
bookkeeper 簿記員   FCgr  
bookkeeping 簿記   %\IB_M  
branch office general ledger 支店往來賬戶   Qyx%:PE  
broker 經紀人   t2uX+1F  
brought down 接前   $aDAD4mmm  
brought forward 接上頁   D
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budget 預算   m-Z<zEQ  
by-product 副產品   pyJY]"UHVE  
by-product sales 副產品銷售   ?S9? ?y/  
capital 股本   e:D8.h+&}  
capital income 資本收益   la+RK  
capital outlay 資本支出   F!(Vg  
capital stock 股本   ?Dm={S6  
capital stock certificate 股票   jfF   
carried down 移後   %38HGjS  
carried forward 移下頁   ]-]K4*{   
cash 現金   u
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cash account 現金賬戶   $P rji  
cash in bank 存銀行現金   d5jZ?
  
cash on delivery 交貨收款   yK9:LXhf  
cash on hand 庫存現金   +? y ', Ir  
cash payment 現金支付   /6",#B}%b  
cash purchase 現購   [}:;B$,  
cash sale 現沽   V
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cashier 出?#123;員   |iSd
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cashiers check 本票   |I \&r[J  
certificate of deposit 存款單折   m#w1?y)Z@X  
certificate of indebtedness 借據   v_^>*Vm*  
certified check 保付支票   {02$pO  
certified public accountant 會計師   89n\$7Ff9  
charges 費用   0+S ;0  
charge for remittances 匯水手續費   F/ p/&9  
charter 營業執照    qHVZsZ  
chartered accountant 會計師   orBB
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chattles 動產   :`Kv\w.  
check 支票   Pa)'xfQ$Y6  
che stub 支票存根   AwnQ5-IR\  
closed account 己結清賬戶   F^4mO|  
closing 結算   jEhPx  
closing entries 結賬紀錄   ak1
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closing stock 期末存貨   HE!"3S2S&+  
closing the book 結賬   ,i RUR8  
columnar journal 多欄日記賬   YOOcHo.F  
combination 聯合   R` g'WaDk  
commission 佣金   QrBb!.r  
commodity 商品   R?62gH  
common stock 普通股   NW]zMU{c  
company 公司   Rp^fY_  
compensation 賠償   ^5E:hW[*  
compound interest 複利   ~cr##Ff5  
consignee 承銷人   (>49SOu;$\  
consignment 寄銷   d!57`bVOd  
consignor 寄銷人   ^O6eFD U  
consolidated balance sheet 合併資產負債表   i8w/a  
consolidated profit and loss account 合併損益表   iHa:6  
consolidation 合併   )x5t']w`K  
construction cost 營建成本   M:M"7>:  
construction revenue 營建收入   m+|yk.md  
contract 合同   >;Ag7Ex  
control account 統制賬戶   E4N/or  
copyright 版權   w`YN#G  
corporation 公司   o[^nmHrM2  
cost 成本   1R.|j_HYy  
cost accounting 成本會計   XgI;2Be+&a  
cost of labour 勞工成本   ~`97?6*Ra  
cost of production 生產成本   ;{lb_du2:  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   8/vGA=  
cost price 成本價格   ;IOM3'5T@  
credit 貸方   $sxRRem{?  
credit note 收款通知單   N o
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creditor 債權人   gWD46+A){  
crossed check 橫線支票   -bd'sv  
current account 往來活期賬戶   b^:frjaE3  
current asset 流動資產   k*4!rWr0r&  
current liability 流動負債  
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current profit and loss 本期損益   mWUkkR(/  
debit 借方   NR3h|'eC  
debt 債務   70<{tjyc  
debtor 債務人   "l 8YD&q  
deed 契據   
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deferred assets 遞延資產   'pnOHT  
deferred liabilities 遞延負債   ;#bDz}|\AN  
delivery 交貨   lFtH;h,==v  
delivery expense 送貨費   ^ItL_4  
delivery order 出貨單   b+`qGJrej  
demand draft 即期匯票   7#&e0fw/I  
demand note 即期票據   2#(dfEAy  
demurrage charge 延期費   s^> >]  
deposit 存款   OF}."a  
deposit slip 存款單   _vJ(F  
depreciation 折舊   Xhs*nt%l  
direct cost 直接成本   dsU'UG7 L  
direct labour 直接人工   z3c7  
director 董事   TKp2C5bX  
discount 折扣   L1#_  
discount on purchase 進貨折扣   704_ehrlE  
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