[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。   (7J (.EG2e  
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acceptance 承兌   Bl!R bh\  
account 賬戶   QDpzIjJj  
accountant 會計員   XVWVY}  
accounting 會計   P2>Y0"bY  
accounting system 會計制度   AxZaV;%*  
accounts payable 應付賬款   )R@M~d-o  
accounts receivable 應收賬款   [2 Ot=t6]  
accumulated profits 累積利益   5BsfbLKC  
adjusting entry ?#123;整記錄   nHTb~t5Ke  
adjustment ?#123;整   Fvae
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administration expense 管理費用   32Jl|@8,g  
advances 預付   2"C,u V@F!  
advertising expense 廣告費   0FG|s#Ig  
agency 代理   $mL iEsJ  
agent 代理人   <9yB & ^  
agreement 契約   jhkNi`E7  
allotments 分配數   t o2y#4'.  
allowance 津貼   %;qDhAu0  
amalgamation 合併   F|&=\Q  
amortization 攤銷   }Asp=<kCc  
amortized cost 應攤成本   $G@^!(  
annuities 年金   kV:C=MLI  
applied cost 已分配成本   Dh~Z8!*  
applied expense 已分配費用   5_~QS  
applied manufacturing expense 己分配製造費用   fS?fNtD6<  
apportioned charge 攤派費用   j3yz"-53e  
appreciation 漲價   JBxizJBP  
article of association 公司章程   6>
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assessment 課稅   StWF66u34&  
assets 資產   
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attorney fee 律師費   k>mqKzT0$+  
audit 審計   2i_X{!0}  
auditor 審計員   95X!{\  
average 平均數   KuohUH+  
average cost 平均成本   j+7ok 5J#  
bad debt 壞賬   g{%2*{;i  
balance 餘額   kFsq23Ne  
balance sheet 資產負債表   `UH 1B/  
bank account 銀行賬戶   Z4aK  
bank balance 銀行結存   wc7F45
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bank charge 銀行手續費   Yvbk[Rb  
bank deposit 銀行存款   K`%
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bank discount 銀行貼現   D|rcSa.M  
bank draft 銀行匯票   Pu7cL  
bank loan 銀行借款   V|mz]H#|  
bank overdraft 銀行透支   Y\1XKAfB  
bankers acceptance 銀行承兌   jYi{[**  
bankruptcy 破產   SP |R4*KY  
bearer 持票人   '-k~qQk)6  
beneficiary 受益人   KIfR4,=Q|  
bequest 遺產   =gb(<`{ >  
bill 票據   y$^.HI02jP  
bill of exchange 匯票   </B5^}  
bill of lading 提單   BpQ/$?5E"  
bills discounted 貼現票據   (!9ybH;T  
bills payable 應付票據   z`Cq,Sz/  
bills receivable 應收票據   u]%>=N(^2  
board of directors 董事會   SXI3y  
bonds 債券   uRu)iBd D  
bonus 紅利   CWk65tcF  
book value 賬面價值   b!ea(D!:  
bookkeeper 簿記員   r=3knCEWK  
bookkeeping 簿記   I N'a5&..  
branch office general ledger 支店往來賬戶   |vY0[#E8&  
broker 經紀人   YN@4.&RP  
brought down 接前   CN"hx-f  
brought forward 接上頁   vHz]-Q-|9  
budget 預算   /kY|PY  
by-product 副產品   5V{zdS=  
by-product sales 副產品銷售   O7AW9*<  
capital 股本   \%!~pfM I  
capital income 資本收益   @Ja8~5:  
capital outlay 資本支出   <Y9xHn&  
capital stock 股本   D/&^Y'|T  
capital stock certificate 股票   Q< q&a8~  
carried down 移後   k'K&GF1B  
carried forward 移下頁   Pkbx/\  
cash 現金   = +qtk(p  
cash account 現金賬戶   6O>GVJ
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cash in bank 存銀行現金   (IXe555  
cash on delivery 交貨收款   a3<.F&c+c  
cash on hand 庫存現金   c_fx,; ;  
cash payment 現金支付   ?1?zmaS  
cash purchase 現購   `KgWaf-  
cash sale 現沽   KKd Sh1  
cashier 出?#123;員   E,[@jxP  
cashiers check 本票   dT%$"sj5  
certificate of deposit 存款單折   =Kv*M
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certificate of indebtedness 借據   k(
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certified check 保付支票   wW~y?A"{2  
certified public accountant 會計師   3+_ .I{  
charges 費用   v:Av2y  
charge for remittances 匯水手續費   <#s=78 g.3  
charter 營業執照   G $TLWfm  
chartered accountant 會計師   vap,)kILF  
chattles 動產   H+`s#'(i_P  
check 支票   b3G4cO;t;  
che stub 支票存根   "eq{_4dL  
closed account 己結清賬戶   <6]TazW?S  
closing 結算   9y(75Bn9  
closing entries 結賬紀錄  
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closing stock 期末存貨   JC
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closing the book 結賬   L7
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columnar journal 多欄日記賬   8IYn9<L  
combination 聯合   lLO|,  
commission 佣金   .{` :  
commodity 商品   `.dX@<  
common stock 普通股   j {w'#x,  
company 公司   +*2]R~"M  
compensation 賠償   42a.@JbLQ  
compound interest 複利   U~
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consignee 承銷人   d{cd+An  
consignment 寄銷   ~C1lbn b  
consignor 寄銷人   PuvC MD  
consolidated balance sheet 合併資產負債表    -a``  
consolidated profit and loss account 合併損益表   ,m| :U  
consolidation 合併   ~c&ygL3  
construction cost 營建成本   39p&M"Yo  
construction revenue 營建收入   !}Sf?nP#  
contract 合同   v=kQ/h  
control account 統制賬戶   &b[.bf  
copyright 版權   EZy:_xjZ  
corporation 公司   sN`2"t/s  
cost 成本   `0.<  
cost accounting 成本會計   i6L>,^Dg  
cost of labour 勞工成本   Zd~'%(q  
cost of production 生產成本   E+LAE/v@  
cost of manufacture 製造成本   YP*EDb?f  
cost of sales 銷貨成本   lSGtbSyDI  
cost price 成本價格   $#3O:aW  
credit 貸方   [{]/9E/&  
credit note 收款通知單   .lclW0*  
creditor 債權人   ^P4q6BW  
crossed check 橫線支票   q]%eLfC(  
current account 往來活期賬戶   sw<mmayN  
current asset 流動資產   @>>8CU^~  
current liability 流動負債   Akar@wh  
current profit and loss 本期損益   5*M3sN  
debit 借方   qH#?, sK ^  
debt 債務   ,8~qnLy9  
debtor 債務人   6n[O8^  
deed 契據   nitKX.t8  
deferred assets 遞延資產   :c4iXK0_^?  
deferred liabilities 遞延負債   O*
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delivery 交貨   I4[sf  
delivery expense 送貨費   5<Ly^Na:  
delivery order 出貨單   L="ipM:Z  
demand draft 即期匯票   vJybhdvP  
demand note 即期票據   'CF?pxNQ l  
demurrage charge 延期費   >XTDN  
deposit 存款   K]~! =j)v  
deposit slip 存款單   ,]A|z ~q  
depreciation 折舊   /wt!c?wR  
direct cost 直接成本   29a~B<e7s  
direct labour 直接人工   4Ss4jUj  
director 董事   *$%ch=  
discount 折扣   rM?O2n  
discount on purchase 進貨折扣   C?xah?Sk  
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