[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。   F.JvMy3  
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acceptance 承兌   j!P]xl0vOZ  
account 賬戶   "M.vu}~>  
accountant 會計員   Bq]eN q  
accounting 會計   4HK#]M>yz  
accounting system 會計制度   mMvt#+O  
accounts payable 應付賬款   ZK@ENfG  
accounts receivable 應收賬款   9q-9UC!g  
accumulated profits 累積利益   h>+,ba"D  
adjusting entry ?#123;整記錄   xV4 #_1(  
adjustment ?#123;整   #}W^d^-5t5  
administration expense 管理費用   /K9Tn  
advances 預付   ,$96bF "#  
advertising expense 廣告費   <x),HTJ  
agency 代理   +mN]VO*y  
agent 代理人   #yv_Eb02  
agreement 契約   Vn6g(:\w  
allotments 分配數   +idj,J|  
allowance 津貼   _$?SKid|o  
amalgamation 合併   >I3#ALF  
amortization 攤銷   x%JtI'sg  
amortized cost 應攤成本   ^MGgFS]G  
annuities 年金   x\Bl^ 1&  
applied cost 已分配成本   Y\len  
applied expense 已分配費用   X99:/3MXB'  
applied manufacturing expense 己分配製造費用   H1>}E5^?  
apportioned charge 攤派費用    c6;tbL  
appreciation 漲價   SAt{At  
article of association 公司章程   ~g+?]Lk}  
assessment 課稅   DUxj^,mf,  
assets 資產   spV/+jy{  
attorney fee 律師費   shO
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audit 審計   /,z4t f  
auditor 審計員   ^E8XPK]-~  
average 平均數   DDT)l+:XP  
average cost 平均成本   brGUK PB  
bad debt 壞賬   u+GtH;<;  
balance 餘額   YAqv:
  
balance sheet 資產負債表   sHSZIkB-r  
bank account 銀行賬戶   ?A/+DRQ(  
bank balance 銀行結存   lz1l1.f8  
bank charge 銀行手續費   HgP9evz,0  
bank deposit 銀行存款   c@%:aiEl  
bank discount 銀行貼現   |~Hlv^6H  
bank draft 銀行匯票   CfA^Xp@vc  
bank loan 銀行借款   C{<qc,!4  
bank overdraft 銀行透支   @JS O=8  
bankers acceptance 銀行承兌   lz?F ,].  
bankruptcy 破產   pDO&I]S`q0  
bearer 持票人   18
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beneficiary 受益人   Lf|5miO  
bequest 遺產   z!quA7s<]  
bill 票據   o[W7' 1O  
bill of exchange 匯票   wIIxs_2Q0c  
bill of lading 提單   JB~79Lsdz  
bills discounted 貼現票據   /AX1LYlr  
bills payable 應付票據   :4PK4D s7  
bills receivable 應收票據   G/Nb@pAy[  
board of directors 董事會   (-tF=wR,W  
bonds 債券   Q=[AP+
 
bonus 紅利   }u0t i"V  
book value 賬面價值   sG`:mc~0  
bookkeeper 簿記員   Q<.847 )  
bookkeeping 簿記   u;m[,  
branch office general ledger 支店往來賬戶    <taN3  
broker 經紀人   c8I : jDk:  
brought down 接前   BD+V{x}P  
brought forward 接上頁   y-qbK0=X4  
budget 預算   RfVVAaI  
by-product 副產品   vkWh2z  
by-product sales 副產品銷售   >L F y:a  
capital 股本   ^fT|Wm<  
capital income 資本收益   c0.
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capital outlay 資本支出   D/C)Rrq"a  
capital stock 股本   oqa]iBO  
capital stock certificate 股票   M}E0Msq_o  
carried down 移後   a%a_sR\)  
carried forward 移下頁   :!a'N3o>  
cash 現金   Sdl1k+u  
cash account 現金賬戶   y -j3d)T  
cash in bank 存銀行現金   |X/
QSL  
cash on delivery 交貨收款   vs-%J6}G  
cash on hand 庫存現金   hce *G@b  
cash payment 現金支付   v`ckvl)(C  
cash purchase 現購   }=CL/JHz  
cash sale 現沽   T >XnVK  
cashier 出?#123;員   w,fA-*bZ 0  
cashiers check 本票   O`_!G`E  
certificate of deposit 存款單折   X#KC<BXw,  
certificate of indebtedness 借據   j3`#v3  
certified check 保付支票   .'QE o  
certified public accountant 會計師   !iBe/yb  
charges 費用   D7.|UG?G  
charge for remittances 匯水手續費   E^z\b *  
charter 營業執照   RO(~c-fV  
chartered accountant 會計師   #jAlmxN  
chattles 動產   9~8 A>  
check 支票   /g}2QmvH  
che stub 支票存根   5}d"nx  
closed account 己結清賬戶   }!=}g|z#|  
closing 結算   Gq_rZo(@  
closing entries 結賬紀錄   LWQ.!;HYp  
closing stock 期末存貨   dHp(U :)  
closing the book 結賬   Wy{xTLXk2  
columnar journal 多欄日記賬   wg<UCmfu!  
combination 聯合   69#D,ME?  
commission 佣金   }}Gz3>?24=  
commodity 商品   3T)GUzt`  
common stock 普通股   j {00iA}  
company 公司   4FK|y&p4r  
compensation 賠償   C{mL]ds<  
compound interest 複利   y{CyjYpz^  
consignee 承銷人   y5;l?v94  
consignment 寄銷   *7.EL`8  
consignor 寄銷人   #jdo54-  
consolidated balance sheet 合併資產負債表   u~MD?!LV  
consolidated profit and loss account 合併損益表   t?JY@hT*  
consolidation 合併   l AF/O5b  
construction cost 營建成本   6q^Tq {I  
construction revenue 營建收入   (#6E{@eq  
contract 合同   jx_n$D  
control account 統制賬戶   3QlV,)}  
copyright 版權   Sn 3@+9J  
corporation 公司   Q "
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cost 成本   )aY^
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cost accounting 成本會計   cR.[4rG'  
cost of labour 勞工成本   TG ,T>'   
cost of production 生產成本   |BrD:+  
cost of manufacture 製造成本   axT-  
cost of sales 銷貨成本   ,0ZkE}<=w  
cost price 成本價格   HF@K$RPK  
credit 貸方   #$trC)?~q  
credit note 收款通知單   )U4h?
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creditor 債權人   Ta;'f7Oz  
crossed check 橫線支票   lLD-QO}
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current account 往來活期賬戶   VT
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current asset 流動資產   UO%VuC5B  
current liability 流動負債   mQ#E{{:H+  
current profit and loss 本期損益   .O9A[s<  
debit 借方   \Kh@P*7  
debt 債務   e~7h8?\.q  
debtor 債務人   _y~H#r9:  
deed 契據   Sb_T _m  
deferred assets 遞延資產   4}nsW}jCc  
deferred liabilities 遞延負債   F$a?} }  
delivery 交貨   ppcuMcR{  
delivery expense 送貨費   nsChNwPX  
delivery order 出貨單   y?BzZ16\bL  
demand draft 即期匯票   Jz(!eTVs  
demand note 即期票據   @)0-oa,u+  
demurrage charge 延期費   iy&*5U  
deposit 存款   "]BefvE  
deposit slip 存款單   ,BuN]9#  
depreciation 折舊   bJ8~/
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direct cost 直接成本   ![O@{/  
direct labour 直接人工   z?C;z7eT  
director 董事   FS.z lk\D=  
discount 折扣   I W_:nm6  
discount on purchase 進貨折扣   fneg[K  
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