[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。   5/z/>D;  
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acceptance 承兌   :eLVC7'  
account 賬戶   &jr3B;g!C  
accountant 會計員   %u5]>]M+  
accounting 會計   ^sg,\zD 'X  
accounting system 會計制度   sn>~O4"  
accounts payable 應付賬款   01o4Th m  
accounts receivable 應收賬款   {FTqu.  
accumulated profits 累積利益   ws^ np  
adjusting entry ?#123;整記錄   'A[dCc8O  
adjustment ?#123;整   \5cpFj5%  
administration expense 管理費用   vVcob}ZH  
advances 預付   '[O;zJN;  
advertising expense 廣告費   *_g$MI  
agency 代理   k-""_WJ~^  
agent 代理人   2VCI 1E  
agreement 契約   P L+sR3bR  
allotments 分配數   gv{ >`AN  
allowance 津貼   & "B=/-(  
amalgamation 合併   7vj2 `+r.  
amortization 攤銷   9Lfv^V0  
amortized cost 應攤成本   %;"y+YFdv  
annuities 年金   IdxzE_@  
applied cost 已分配成本   sFTy(A/  
applied expense 已分配費用   VOh4#%Vj  
applied manufacturing expense 己分配製造費用   qb` \)X]9  
apportioned charge 攤派費用   cPc</[x[W  
appreciation 漲價   w:l V"]1  
article of association 公司章程   $ o#V#  
assessment 課稅  
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assets 資產   Q .c\/&  
attorney fee 律師費   !FFU=f  
audit 審計   w"&n?L  
auditor 審計員   J!7MZLb  
average 平均數   m<2M4u   
average cost 平均成本   8q
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bad debt 壞賬   R_S.tT!  
balance 餘額   ]:/Q]n^  
balance sheet 資產負債表   G;XxBA  
bank account 銀行賬戶   xFg>SJ7]  
bank balance 銀行結存   Xm2 z}X(%  
bank charge 銀行手續費   &XU
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bank deposit 銀行存款   [;myHI`tw  
bank discount 銀行貼現   t.\dpBq  
bank draft 銀行匯票   0Z]!/AsC  
bank loan 銀行借款   CQDkFQq-dq  
bank overdraft 銀行透支   *bpD`s @  
bankers acceptance 銀行承兌   2jCfT>`3  
bankruptcy 破產   gr-OHeid  
bearer 持票人   PRE|+=w$  
beneficiary 受益人   i8HTzv"J  
bequest 遺產   NSA-
}2$  
bill 票據   }?v )N).kW  
bill of exchange 匯票   =[jXe  
bill of lading 提單   LvYB7<zk>  
bills discounted 貼現票據   c_!cv":s  
bills payable 應付票據   0%I=d  
bills receivable 應收票據   k2UVm$}u  
board of directors 董事會   t}tEvh  
bonds 債券   D=
&Me=$  
bonus 紅利   .y:U&Rw4  
book value 賬面價值   x`)&J B  
bookkeeper 簿記員   "|KP'<8%  
bookkeeping 簿記   OJy#w{4  
branch office general ledger 支店往來賬戶   PXNh&N  
broker 經紀人   fw{gx  
brought down 接前   <dhM\^[  
brought forward 接上頁   =+d?x56  
budget 預算   X
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by-product 副產品   1|-Dj|  
by-product sales 副產品銷售   A1zjPG&]  
capital 股本   Rr|VD@%  
capital income 資本收益   /%A*aGyIc  
capital outlay 資本支出   UN<]N76!  
capital stock 股本   K0Fh%Y4)QH  
capital stock certificate 股票   B~Xw[q  
carried down 移後   a-
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carried forward 移下頁   m F^v~  
cash 現金   iTU5l5U z  
cash account 現金賬戶   pBA7,z"`mP  
cash in bank 存銀行現金   dL )<% o  
cash on delivery 交貨收款   }Y36C.@H  
cash on hand 庫存現金   (0y~%J  
cash payment 現金支付   NGOfb  
cash purchase 現購   (;^syJrh  
cash sale 現沽  
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cashier 出?#123;員   '}bgLv  
cashiers check 本票   o`N9!M  
certificate of deposit 存款單折   9j:"J` '  
certificate of indebtedness 借據   :
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certified check 保付支票   :'*~uJrR  
certified public accountant 會計師   \7'{g@C(  
charges 費用   r#]WI|  
charge for remittances 匯水手續費   /{--+ C  
charter 營業執照   K?$^@
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chartered accountant 會計師   6MdiY1Lr!K  
chattles 動產   :T !'N\7  
check 支票   AoL2@C.C%D  
che stub 支票存根   ?zHPJLv|Y  
closed account 己結清賬戶   ]^K4i)\  
closing 結算   _8UDT^?8,  
closing entries 結賬紀錄   =D #bb<o  
closing stock 期末存貨   Lrq.Ab#  
closing the book 結賬  
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columnar journal 多欄日記賬   Q%mB|i|  
combination 聯合   A`o8'+`C  
commission 佣金   PxkOT*
 
commodity 商品   tr}Loq\y  
common stock 普通股   ?|B&M\}g  
company 公司   !6Mo]xh  
compensation 賠償   :^3LvPM  
compound interest 複利   N `F~n%N  
consignee 承銷人  
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consignment 寄銷   d-r@E3  
consignor 寄銷人   Qtv&ijFC  
consolidated balance sheet 合併資產負債表   eHNyNVz  
consolidated profit and loss account 合併損益表   s'J:f$flS  
consolidation 合併   [>5-$YOT  
construction cost 營建成本   ILShd)]Rw  
construction revenue 營建收入   R)ITy !z  
contract 合同   t+T4-1 3a  
control account 統制賬戶   .rqhi  
copyright 版權   /?F/9hL  
corporation 公司   l(tOe  
cost 成本   r{I% \R!@  
cost accounting 成本會計   4s{~r  
cost of labour 勞工成本   3r."j2$Hs0  
cost of production 生產成本   q}#6e]t  
cost of manufacture 製造成本   Bj-:#P@  
cost of sales 銷貨成本   ^)*-Bo)I  
cost price 成本價格   OL,TFLn4  
credit 貸方   $jqq `n_  
credit note 收款通知單   h2J/c#Qvh  
creditor 債權人   ?8Z0Gqt74  
crossed check 橫線支票   J!pygn O  
current account 往來活期賬戶   /Uy"M:|V1  
current asset 流動資產   QD*35Y!d  
current liability 流動負債   L4z ~B!uvF  
current profit and loss 本期損益   3L}!RB  
debit 借方   d,Yw5$i  
debt 債務   ~T,c"t2  
debtor 債務人   (
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deed 契據   O5kz5b>Z  
deferred assets 遞延資產   K<ft2anY5  
deferred liabilities 遞延負債   Ne{?:h.!  
delivery 交貨   OJ5#4qJ[  
delivery expense 送貨費   ]cZ !y ~  
delivery order 出貨單   9s$CA4?HP  
demand draft 即期匯票   _Wq  
demand note 即期票據   ^c4@(]v'G  
demurrage charge 延期費   g<f <Ip=  
deposit 存款   nR}sNl1  
deposit slip 存款單   :LRYY w  
depreciation 折舊   Q)"Nu.m &  
direct cost 直接成本   ERE)A-8  
direct labour 直接人工   `e|0g"oP  
director 董事   vK\%%H  
discount 折扣   T; y>>_,  
discount on purchase 進貨折扣   _Wp{[TH  
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