[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。   6BPZ 2EQ  
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acceptance 承兌   INHN=KY{  
account 賬戶   [H3~b=  
accountant 會計員   q|8p4X}/]  
accounting 會計   o`@B*, @  
accounting system 會計制度   ^edg@fp  
accounts payable 應付賬款   E?& x5?  
accounts receivable 應收賬款   a%wK[yVp  
accumulated profits 累積利益   bnWKfz5  
adjusting entry ?#123;整記錄   T21SuM  
adjustment ?#123;整   (\^)@Y  
administration expense 管理費用   M~G1Z
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advances 預付   !Qg%d&q.Sx  
advertising expense 廣告費   >VAZ^kgi  
agency 代理   MKuy?mri~  
agent 代理人   p2=Sbb  
agreement 契約   aoZ`C3  
allotments 分配數   &<u pjb  
allowance 津貼   FZ)Y<r8|s  
amalgamation 合併   o6} +5  
amortization 攤銷   10/N-=NG18  
amortized cost 應攤成本   z"eh.&T  
annuities 年金   aE_)iE|  
applied cost 已分配成本   VH{SE7  
applied expense 已分配費用   3xW;qNj:!l  
applied manufacturing expense 己分配製造費用   UeRx ^  
apportioned charge 攤派費用   S*H :/Ip  
appreciation 漲價   ]c8$%  
article of association 公司章程   6g , U+~  
assessment 課稅   h&!k!Su3#  
assets 資產   ,u}n!quA  
attorney fee 律師費   4LU'E%vlC  
audit 審計   cZRLYOC  
auditor 審計員   {C%/>e2-%  
average 平均數   ?-FSDNQ  
average cost 平均成本   _+,2b:D:  
bad debt 壞賬   NVnKgGlHgd  
balance 餘額    X;5U@l  
balance sheet 資產負債表   5JbPB!5;  
bank account 銀行賬戶   /~_Cb=7  
bank balance 銀行結存   p6V`b'*>  
bank charge 銀行手續費   Ne]/ sQ0  
bank deposit 銀行存款   ,i2%FW  
bank discount 銀行貼現   P o[u6K2&  
bank draft 銀行匯票   h(;qnV' c  
bank loan 銀行借款   Zq|oj^  
bank overdraft 銀行透支   ou44vKzS  
bankers acceptance 銀行承兌   kWfNgu$xK  
bankruptcy 破產   s0Ii;7fA{  
bearer 持票人   AJrwl^lm  
beneficiary 受益人   4/{Io &|  
bequest 遺產   dXh@E7
 
bill 票據   qYFol#=%  
bill of exchange 匯票   1K'0ajl1A  
bill of lading 提單   N0c+V["s  
bills discounted 貼現票據   :):= KowI  
bills payable 應付票據   Y2Mti-\  
bills receivable 應收票據   Rg&6J#h  
board of directors 董事會   <69/ZI),Y{  
bonds 債券   !MB%  
bonus 紅利   r^P}xGGK  
book value 賬面價值   %E7+W{?*1  
bookkeeper 簿記員   8w| j Z@  
bookkeeping 簿記   KQ/v](
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branch office general ledger 支店往來賬戶   yZ,k8TJ",  
broker 經紀人   'uUp1+  
brought down 接前   O0"i>}g4  
brought forward 接上頁   )_T
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budget 預算   r0kA47  
by-product 副產品   FTt7o'U  
by-product sales 副產品銷售   -p>KFHj6  
capital 股本   8\8uXOS  
capital income 資本收益   9AJ!7J#v"  
capital outlay 資本支出   Q8M&nf  
capital stock 股本   OgrUP  
capital stock certificate 股票   UD*#!H  
carried down 移後   Be2@9  
carried forward 移下頁   i^uC4S~  
cash 現金   f?F i{ m  
cash account 現金賬戶   tGzYO/Zp  
cash in bank 存銀行現金   TE*$NxQ 2  
cash on delivery 交貨收款   Ta!.oC[  
cash on hand 庫存現金   dv%gmUUf}k  
cash payment 現金支付   0|{U"\  
cash purchase 現購   d\, 4Wet;#  
cash sale 現沽   O6;>]/`  
cashier 出?#123;員   VzpPopD,QW  
cashiers check 本票    z$-/yT"M  
certificate of deposit 存款單折   rK~362|mo  
certificate of indebtedness 借據   5d
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certified check 保付支票   O6OP{sb  
certified public accountant 會計師   )1j~(C)E8  
charges 費用    jjvm<;lv  
charge for remittances 匯水手續費   P1 (8foZA  
charter 營業執照   ;0xCrE{l"  
chartered accountant 會計師   5]; 8
 
chattles 動產   Rv q_Zsm  
check 支票   c ~YD|l  
che stub 支票存根   9;Wz;p  
closed account 己結清賬戶   VR_+/,~  
closing 結算   HcHfwLin0  
closing entries 結賬紀錄   ]Nt97eD
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closing stock 期末存貨   FTCp3g  
closing the book 結賬   jXi
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columnar journal 多欄日記賬   )dF(5,y)  
combination 聯合   U3kf$nbV/J  
commission 佣金   K;6K!6J:[  
commodity 商品   #jr;.;8sQ  
common stock 普通股   v.6"<nT2  
company 公司   4>Uo0NfL  
compensation 賠償   ~c?yHpZx%  
compound interest 複利   I6y&6g  
consignee 承銷人   9z'</tJ`  
consignment 寄銷   Q(k$HP  
consignor 寄銷人   UUb!2sO  
consolidated balance sheet 合併資產負債表   ; tv
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consolidated profit and loss account 合併損益表   {,APZ`q|  
consolidation 合併   D{'Na5(  
construction cost 營建成本   ~8pf.^,fi  
construction revenue 營建收入   pJa FPO..|  
contract 合同   }~QB2&3  
control account 統制賬戶   `yYgL@Zt  
copyright 版權    TWx<)  
corporation 公司     |J(]  
cost 成本   f[.hN  
cost accounting 成本會計   nZ\,
ZqV  
cost of labour 勞工成本   d*A>P  
cost of production 生產成本   (m04Z2#  
cost of manufacture 製造成本   ;\<?LTp/r  
cost of sales 銷貨成本   ;xB"D0~,1  
cost price 成本價格   D4'XBXmb  
credit 貸方   fy_'K}i3 k  
credit note 收款通知單   Fa+PN9M`?.  
creditor 債權人   a _  
crossed check 橫線支票   {tR=D_5  
current account 往來活期賬戶   /=e[(5X|O  
current asset 流動資產   RX2= iO"  
current liability 流動負債   oN `tZ;a  
current profit and loss 本期損益   t_]UseP$RF  
debit 借方   )7j"OE  
debt 債務   X'?v8\mPK  
debtor 債務人   ejr"(m(Xe  
deed 契據   3:Z(tM&-O  
deferred assets 遞延資產   > P0AGZ  
deferred liabilities 遞延負債  
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delivery 交貨   3lL:vD5(  
delivery expense 送貨費   YSa:"A  
delivery order 出貨單   -|)[s[T~m  
demand draft 即期匯票   FJU)AjS~  
demand note 即期票據   $\^]MxI  
demurrage charge 延期費   2WUBJ-qnuT  
deposit 存款   !zJ.rYZ=g`  
deposit slip 存款單   _)_XO92~  
depreciation 折舊   =]zPUzr,|  
direct cost 直接成本   0a'@J~v!  
direct labour 直接人工   ok6e=c '  
director 董事   \~?s= LT  
discount 折扣   oTa ! F;I  
discount on purchase 進貨折扣   ]oya<C6pR  
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