[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。   .w:DFk^E]b  
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acceptance 承兌   gZV
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account 賬戶   s$IDLs,WM  
accountant 會計員   [=C6U_vU  
accounting 會計   _OYasJUM G  
accounting system 會計制度   2bz2KB5>  
accounts payable 應付賬款   I2XU(pYU  
accounts receivable 應收賬款   pG_;$8 Hc  
accumulated profits 累積利益   ]iVcog"T  
adjusting entry ?#123;整記錄   aI'&O^w+  
adjustment ?#123;整   XM
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administration expense 管理費用   $Ph|e)p  
advances 預付   "%)qRe  
advertising expense 廣告費   JhYe6y[q  
agency 代理   c&6I[R  
agent 代理人   n>z9K')  
agreement 契約   xl{=Y< ;  
allotments 分配數   ^+ml5m  
allowance 津貼   \eTwXe]Pv  
amalgamation 合併   0^ _uV9r  
amortization 攤銷   39c2pV[  
amortized cost 應攤成本   *YI98  
annuities 年金   XE
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applied cost 已分配成本   TT%M'5&  
applied expense 已分配費用   u$z`   
applied manufacturing expense 己分配製造費用   3l]lwV  
apportioned charge 攤派費用   Q)#B0NA;T  
appreciation 漲價   kb%;=t2  
article of association 公司章程   6dQ-HI*Y#  
assessment 課稅   ?Jbil K}a  
assets 資產   t mntp
 
attorney fee 律師費   2F
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audit 審計   E#RDqL*J  
auditor 審計員   LG0;#3YwH  
average 平均數   E#34Wh2z  
average cost 平均成本   xh-o}8*n"  
bad debt 壞賬   1}+3dB_s  
balance 餘額   !"e5h`/ADM  
balance sheet 資產負債表   d2FswF$C  
bank account 銀行賬戶   - nm"of\o  
bank balance 銀行結存   _`$qBw.Nx  
bank charge 銀行手續費   Z9E\,Ly  
bank deposit 銀行存款   Vsr.=Nd=  
bank discount 銀行貼現   >dXGee>'M  
bank draft 銀行匯票   ]|pe>:gf'  
bank loan 銀行借款   t|?ez4/{z  
bank overdraft 銀行透支   =HK!(C  
bankers acceptance 銀行承兌   b#c:u2  
bankruptcy 破產   (y'hyJo  
bearer 持票人   b)#hSjWO#  
beneficiary 受益人   sfH_5 #w  
bequest 遺產   DPY}?dC  
bill 票據   @)+ AaC#-  
bill of exchange 匯票   &A/]pi-\  
bill of lading 提單   >~rTqtKd  
bills discounted 貼現票據   FgnTGY}  
bills payable 應付票據   T wB}l  
bills receivable 應收票據   Eh`7X=Z7E  
board of directors 董事會   =[ 46`-_  
bonds 債券   .~db4d]  
bonus 紅利   <V'@ks%  
book value 賬面價值   qArM|\l1  
bookkeeper 簿記員  
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bookkeeping 簿記   ~\SGb_2  
branch office general ledger 支店往來賬戶   3Aip}<1  
broker 經紀人   8,Z_{R#|  
brought down 接前   t,Lrfv])  
brought forward 接上頁   >{]%F*p4  
budget 預算   ~D+bh~  
by-product 副產品   dbLZc$vPj  
by-product sales 副產品銷售   iXkF1r]i  
capital 股本   iU918!!N  
capital income 資本收益   PQt")[
 
capital outlay 資本支出   L+F@:H6/0  
capital stock 股本   ;O5zUl-`  
capital stock certificate 股票   tFn)aa~L  
carried down 移後   pad*oPH,  
carried forward 移下頁   "^[ 'y7i  
cash 現金   ,,.QfUj/&  
cash account 現金賬戶   hFU lNJ  
cash in bank 存銀行現金   BVQqY$>  
cash on delivery 交貨收款   u#fM_>ML  
cash on hand 庫存現金   c]-<vkpV  
cash payment 現金支付   6v!`1} ~  
cash purchase 現購   /HE
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cash sale 現沽   c):/!Q  
cashier 出?#123;員   0o4XUW   
cashiers check 本票   8rGgF]F  
certificate of deposit 存款單折   wm@@$  
certificate of indebtedness 借據   MY)O^I X$  
certified check 保付支票   octL"t8w  
certified public accountant 會計師   A2FYBM`Q&D  
charges 費用   sdrfsrNvB-  
charge for remittances 匯水手續費   ]cvwIc">  
charter 營業執照   *Q
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chartered accountant 會計師   i"FtcP^  
chattles 動產   K3 m/(jdO  
check 支票   aKDKm Hd  
che stub 支票存根   Q*cf
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closed account 己結清賬戶   2.y-48Nz  
closing 結算   I,DS@SK  
closing entries 結賬紀錄   klYX7?  
closing stock 期末存貨   bWS&Yk(  
closing the book 結賬   A@('pA85  
columnar journal 多欄日記賬   T Z@]:e:"b  
combination 聯合   qkqIV^*R  
commission 佣金   Oszj$C(jF  
commodity 商品   B mb0cFQ  
common stock 普通股   Zl!kJ:0  
company 公司   ~=LE0.3[  
compensation 賠償   DfD&)tsMQ  
compound interest 複利   >6-
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consignee 承銷人   G4;Oi=  
consignment 寄銷   $wa{~'  
consignor 寄銷人   hZ,_6mNg  
consolidated balance sheet 合併資產負債表   A{zN| S[  
consolidated profit and loss account 合併損益表   gJ+'W1$/  
consolidation 合併   +=h:Vb8  
construction cost 營建成本    /maJtX'  
construction revenue 營建收入   {S\{Ii6  
contract 合同   R\f+SvE  
control account 統制賬戶   Gz0]}]A  
copyright 版權   j;r- NCBnz  
corporation 公司   o/)h"i0P  
cost 成本   G_JA-@i%  
cost accounting 成本會計   >Tx?%nQ   
cost of labour 勞工成本   N~gzDQ3  
cost of production 生產成本   >:!5*E5?  
cost of manufacture 製造成本   ~ Iuf}D;  
cost of sales 銷貨成本   T!{w~'=F  
cost price 成本價格   .{^5X)  
credit 貸方   T::85  
credit note 收款通知單   qR{ =pR  
creditor 債權人   |Ez>J+uye(  
crossed check 橫線支票   ~~P5k:  
current account 往來活期賬戶   J;e2&gB  
current asset 流動資產   i] 4I [!  
current liability 流動負債   D_7,m%Z:  
current profit and loss 本期損益   uW{l(}0N  
debit 借方   B$K=\6o  
debt 債務   v?$:@9pAk  
debtor 債務人   00y!K m_D  
deed 契據   w9imKVry  
deferred assets 遞延資產   qDIZJh  
deferred liabilities 遞延負債   ^ @5QP$.  
delivery 交貨   ;'K5J9k  
delivery expense 送貨費   A)!*]o>U  
delivery order 出貨單   '<<t]kK[N  
demand draft 即期匯票   {P./==^0  
demand note 即期票據   aXYY:;  
demurrage charge 延期費   3 i0_hZ  
deposit 存款   +'a
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deposit slip 存款單   Avc%2+  
depreciation 折舊   x9g#<2w8  
direct cost 直接成本   X_h}J=33Q  
direct labour 直接人工   %> eiAB_b  
director 董事   7}>EJ  
discount 折扣   * u>\57W  
discount on purchase 進貨折扣   Gd=RyoJl  
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