[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。   CWE Ejl  
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acceptance 承兌   xIS\4]F?r  
account 賬戶   >W>##vK  
accountant 會計員   0$n8b/%.  
accounting 會計   cYZwWMzp  
accounting system 會計制度   70'}f  
accounts payable 應付賬款   q,<n,0)K  
accounts receivable 應收賬款   "}S9`-Wd|  
accumulated profits 累積利益   B@ZqJw9J[  
adjusting entry ?#123;整記錄   )$ ofl%+  
adjustment ?#123;整   2q`)GCES~  
administration expense 管理費用   bHhC56[M  
advances 預付   aeG#: Ln+{  
advertising expense 廣告費   2>!_B\%)H  
agency 代理   ExNj|*  
agent 代理人   l84h%,   
agreement 契約   "WF( 6z#  
allotments 分配數   j~+[uzW98  
allowance 津貼   S 23S.]r  
amalgamation 合併   JK@izI  
amortization 攤銷   Iq4Kgc  
amortized cost 應攤成本   mr:kn0  
annuities 年金   8vz_~p9%j  
applied cost 已分配成本   t` }20=I+  
applied expense 已分配費用   } u(d'9u  
applied manufacturing expense 己分配製造費用   )z]q"s5 Y  
apportioned charge 攤派費用   anH
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appreciation 漲價   B'G*y2UnG  
article of association 公司章程   91-P)%?  
assessment 課稅   3v9gb,)y\  
assets 資產   1$='`@8I  
attorney fee 律師費   j[$B\H  
audit 審計  
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auditor 審計員   ^>,<*p  
average 平均數   .
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average cost 平均成本   y)?W-5zL  
bad debt 壞賬   kWZ/ej  
balance 餘額   Nw9-pQ  
balance sheet 資產負債表   |1dEs,z\  
bank account 銀行賬戶   E
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bank balance 銀行結存   w5dIk]T  
bank charge 銀行手續費   ) xfc-Q  
bank deposit 銀行存款   ]C}u-B746  
bank discount 銀行貼現   E3CiZ4=5  
bank draft 銀行匯票   z;fd#N:  
bank loan 銀行借款   /RA1d
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bank overdraft 銀行透支   2a._?(k_y  
bankers acceptance 銀行承兌   `nd#< w>  
bankruptcy 破產   8
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bearer 持票人   W2r6jm!  
beneficiary 受益人   GL;x:2XA  
bequest 遺產   ; McIxvj  
bill 票據   @e.OU(Bf  
bill of exchange 匯票   nZ`2Z7!  
bill of lading 提單   LyJTK1]#  
bills discounted 貼現票據   9A/Kn]s(jj  
bills payable 應付票據   Z]7;u>2  
bills receivable 應收票據   lRF_ k  
board of directors 董事會   -!C Y,'3  
bonds 債券   GvZa c  
bonus 紅利   [6,]9|~  
book value 賬面價值   I{?E/Sc  
bookkeeper 簿記員   #.\,y>`  
bookkeeping 簿記   ?BHWzo!  
branch office general ledger 支店往來賬戶   `5k6s,  
broker 經紀人   bMqu5G_q  
brought down 接前   h30QCk  
brought forward 接上頁   4i[v ew  
budget 預算   O]Ry3j  
by-product 副產品   F(KH-  
by-product sales 副產品銷售   [x$eF~Kp  
capital 股本   RAg|V:/M  
capital income 資本收益   [}9XHhY1O=  
capital outlay 資本支出   ;G%wc!  
capital stock 股本   9z|>roNe  
capital stock certificate 股票   {0A[v}X ~  
carried down 移後   D_yY0rRM  
carried forward 移下頁   /+<%,c$n  
cash 現金   :]u}xDv3  
cash account 現金賬戶   A1k&` |k  
cash in bank 存銀行現金   8zCGMhd  
cash on delivery 交貨收款   }> !"SU:d  
cash on hand 庫存現金   zgq_0w~X  
cash payment 現金支付   @ V7ooo!  
cash purchase 現購   ZyS;+"
 
cash sale 現沽   ~x0-iBF  
cashier 出?#123;員   (jo(bbpj  
cashiers check 本票   _pH6uuB  
certificate of deposit 存款單折   {x&jh|f`g  
certificate of indebtedness 借據   !dbA (  
certified check 保付支票   {0)WS }&  
certified public accountant 會計師   qa0JQ_?o]  
charges 費用   R@7GCj  
charge for remittances 匯水手續費   7uv/@(J"$  
charter 營業執照   0'\FrG  
chartered accountant 會計師   Wy^[
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chattles 動產   9s\i
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check 支票   p+`*~6Jj/  
che stub 支票存根   $@u^Jt, ?  
closed account 己結清賬戶   j qu
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closing 結算   zNsL^;uT  
closing entries 結賬紀錄   DX%8.@  
closing stock 期末存貨   Ghq'k:K,  
closing the book 結賬   +3o)L?:g  
columnar journal 多欄日記賬   St3(1mApl  
combination 聯合   *(\;}JF-  
commission 佣金   .~A"Wyu\  
commodity 商品   *nsnX/e(-  
common stock 普通股   2LxVt@_R!%  
company 公司   ~kj(s>xP  
compensation 賠償   :`>+f.)  
compound interest 複利   S"KTL*9D  
consignee 承銷人   -EkDG]my  
consignment 寄銷   ?^yh5   
consignor 寄銷人    jC/JiI  
consolidated balance sheet 合併資產負債表   m|ERf2-  
consolidated profit and loss account 合併損益表   u'~b<@wHB  
consolidation 合併   @8<uAu%  
construction cost 營建成本   e\ l,gQP  
construction revenue 營建收入   4na4Js q{  
contract 合同   IjB*myN.  
control account 統制賬戶   owpJ7S1~  
copyright 版權   0m+5Zn  
corporation 公司   t~<-4N$(  
cost 成本   p\]LEP\z,  
cost accounting 成本會計   &W!d}, ;  
cost of labour 勞工成本   <k-@R!K~JC  
cost of production 生產成本   qT<qu(V:  
cost of manufacture 製造成本   3 ?|; on  
cost of sales 銷貨成本   6rN5Xf cS  
cost price 成本價格   VU+s7L0  
credit 貸方   |L_g/e1A3  
credit note 收款通知單   K_lL\  
creditor 債權人   GaK_9Eg-2  
crossed check 橫線支票   %`\3V {2*  
current account 往來活期賬戶   <C.$Db&9   
current asset 流動資產   G|G?h  
current liability 流動負債   U*R~w5W.[  
current profit and loss 本期損益   ^`>Ysc(@&  
debit 借方   |v%RjN  
debt 債務   Znl>*e/|  
debtor 債務人   Zz)oMw  
deed 契據   In9|n^=H@  
deferred assets 遞延資產   i8[Y{a*  
deferred liabilities 遞延負債   Pl5NHVr  
delivery 交貨   KGE-RK  
delivery expense 送貨費   L^al1T  
delivery order 出貨單   %]sEt{  
demand draft 即期匯票   V
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demand note 即期票據   Lc:SqF  
demurrage charge 延期費   % qjyk=z+Z  
deposit 存款   $:gSc&mx  
deposit slip 存款單   sv{0XVn+^  
depreciation 折舊   :Ye#NPOI  
direct cost 直接成本   io?{ew   
direct labour 直接人工   *
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director 董事   Oi%~8J>  
discount 折扣   q(PT 'z  
discount on purchase 進貨折扣   qT>& v _<  
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