[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。   q83~j`ZJ$  
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acceptance 承兌   fHd!/%iG  
account 賬戶   ;hA7<loY  
accountant 會計員   H@MFj>~  
accounting 會計   cN WcNMm  
accounting system 會計制度   [b.'3a++  
accounts payable 應付賬款   T_x+sv=|X!  
accounts receivable 應收賬款   0O#B
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accumulated profits 累積利益   Wjr M d#^  
adjusting entry ?#123;整記錄   @ 9 {%Kn  
adjustment ?#123;整   uR;-eK  
administration expense 管理費用   [ DxefYyI  
advances 預付   +&7Kk9^  
advertising expense 廣告費   !wd '::C  
agency 代理   ],F}}pv  
agent 代理人   !p,hy`  
agreement 契約   nF<y7XkO  
allotments 分配數   #t@x6Vt  
allowance 津貼   ^
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amalgamation 合併   \$'m^tVU  
amortization 攤銷   ,xYsH+ybA  
amortized cost 應攤成本   |jk-@ Z*  
annuities 年金   8b(1ut{  
applied cost 已分配成本   AzW7tp;t=  
applied expense 已分配費用   `(,*IK a  
applied manufacturing expense 己分配製造費用   }xb_s  
apportioned charge 攤派費用   1 /2V.:bg  
appreciation 漲價   z
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article of association 公司章程   a_{io`h3&  
assessment 課稅   7wQ+giu  
assets 資產   9$+^"ilk  
attorney fee 律師費   b6nZ55 h  
audit 審計   *IWFeu
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auditor 審計員   y|6@-:B.  
average 平均數   S,9NUt  
average cost 平均成本   H^D 3NuUC  
bad debt 壞賬   +_X,
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balance 餘額   N^\2 _T  
balance sheet 資產負債表   5fu+rU-#  
bank account 銀行賬戶   l Io9,K
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bank balance 銀行結存   \\S/N A  
bank charge 銀行手續費   KQ4kZN  
bank deposit 銀行存款   5wH54gj }  
bank discount 銀行貼現   d&|z=%9xl  
bank draft 銀行匯票   .?rbny  
bank loan 銀行借款   2.LJp}>  
bank overdraft 銀行透支   s:+HRJD|  
bankers acceptance 銀行承兌   1E
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bankruptcy 破產   |rHG%VnBH  
bearer 持票人   U!&_mD#
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beneficiary 受益人   K`QOU-M@}  
bequest 遺產   r$GPYyHK  
bill 票據   9- xlvU,
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bill of exchange 匯票   1BQ0M{&  
bill of lading 提單   &yxNvyA[u  
bills discounted 貼現票據   "1XXE3^^  
bills payable 應付票據   [1{S Y=)  
bills receivable 應收票據   0R HS]cN  
board of directors 董事會   gA~20LSt  
bonds 債券   8]q  
bonus 紅利   ic*->-!  
book value 賬面價值   d,c8Hs8  
bookkeeper 簿記員   4\LZD{  
bookkeeping 簿記   R
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branch office general ledger 支店往來賬戶   d/D,P=j"  
broker 經紀人    hv+|s(  
brought down 接前   lPM3}52Xu  
brought forward 接上頁   Ih.rC>)rx  
budget 預算   *16<M)7  
by-product 副產品   6'xomRpYN  
by-product sales 副產品銷售   +|y*
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capital 股本   >Z+"`"^o}  
capital income 資本收益   U;xu/xDRi  
capital outlay 資本支出   X E|B)Q(  
capital stock 股本   Q 6"uK  
capital stock certificate 股票   10wvfRhng  
carried down 移後   e`i7a h;  
carried forward 移下頁   o :2Q2+d  
cash 現金   I2f?xJ2/Z  
cash account 現金賬戶   #6Jc}g<?g  
cash in bank 存銀行現金   XJqTmj3   
cash on delivery 交貨收款   v" }WP34  
cash on hand 庫存現金   AXwaVLEBQ  
cash payment 現金支付   B:4Ka]{YO  
cash purchase 現購   7vn%kW=$  
cash sale 現沽   <W>++< -  
cashier 出?#123;員   W'a(oI  
cashiers check 本票   xfjd5J7'  
certificate of deposit 存款單折   Hd9XfU  
certificate of indebtedness 借據   #j;Tb2&w  
certified check 保付支票   $
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certified public accountant 會計師  
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charges 費用   *LANGQ"2(i  
charge for remittances 匯水手續費   96d~~2p  
charter 營業執照   `@[l\.Vt:  
chartered accountant 會計師   xwRhs!`t1  
chattles 動產   Cyq?5\a  
check 支票   |0`hE;Kt7  
che stub 支票存根   7kKuZW@K-  
closed account 己結清賬戶   (n,u|}
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closing 結算   8S\RN&T$  
closing entries 結賬紀錄   K]c4"JJ  
closing stock 期末存貨   0RUi\X4HI  
closing the book 結賬   ohUdGO[/  
columnar journal 多欄日記賬   {_?rh,9q  
combination 聯合   bu>qsU3  
commission 佣金   Ko6^iI1  
commodity 商品   r9# \13-  
common stock 普通股   OS-sk!  
company 公司   rL

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compensation 賠償   9'?se5\  
compound interest 複利    v,=v  
consignee 承銷人   `K*b?:0lp  
consignment 寄銷  
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consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   F.tfgW(A@  
consolidated profit and loss account 合併損益表   %Y]=1BRk}  
consolidation 合併   +Y}V3(w9X  
construction cost 營建成本   ]mQw,S)/"  
construction revenue 營建收入   .%}?b~   
contract 合同   *wuqa)q2  
control account 統制賬戶   aTd D`h  
copyright 版權   {%C*{,#+8q  
corporation 公司   X& M4MuL  
cost 成本   {o0qUX>[  
cost accounting 成本會計   oc7$H>ET1  
cost of labour 勞工成本   K{@3\5<  
cost of production 生產成本   u7fK1
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cost of manufacture 製造成本   &$'z  
cost of sales 銷貨成本   l.`u5D  
cost price 成本價格   %<"}y$J  
credit 貸方   ZE?f!ifp  
credit note 收款通知單   Df4+^B,1  
creditor 債權人   ~ Vw9  
crossed check 橫線支票   ?WUF!Jk  
current account 往來活期賬戶   hA}~es=c  
current asset 流動資產   k|vI<:'p,  
current liability 流動負債   \(~wZd  
current profit and loss 本期損益   mj&57D\fq  
debit 借方   Bj Wr5SJ  
debt 債務   :XG;ru%i  
debtor 債務人   =PkO!M m8  
deed 契據   zce`\ /:  
deferred assets 遞延資產    /AS aB  
deferred liabilities 遞延負債   Su8|R"qU  
delivery 交貨   SJ?6{2^  
delivery expense 送貨費   ehNzDr\s  
delivery order 出貨單   JhHWu<  
demand draft 即期匯票   S0d~.ah30  
demand note 即期票據   0Y l 4eB-  
demurrage charge 延期費   +k\Uf*wh  
deposit 存款   :~F:/5
 
deposit slip 存款單   (#D*Pl  
depreciation 折舊   vxFTen{-F  
direct cost 直接成本   ^T5X)Nu{=C  
direct labour 直接人工   h.eM RdlO  
director 董事   P>i%7:OMZA  
discount 折扣   aE"[5*
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discount on purchase 進貨折扣   bWWXc[O2&(  
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