[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。   JWv{=_2w  
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acceptance 承兌   :7g=b%;  
account 賬戶   x%N\5 V1  
accountant 會計員   ~rD={&0  
accounting 會計   C3'rtY.  
accounting system 會計制度   rJJ[X4$  
accounts payable 應付賬款   amWD-0V  
accounts receivable 應收賬款   ;sPoUn s'  
accumulated profits 累積利益   mee$" Y  
adjusting entry ?#123;整記錄   HYK!}&  
adjustment ?#123;整   ]m4OIst  
administration expense 管理費用   e:w&(is  
advances 預付   @U{<a#  
advertising expense 廣告費   DgHaOAdU  
agency 代理   p\p\q(S">  
agent 代理人   !#2=\LUC  
agreement 契約   r?/A?DMe  
allotments 分配數   /9pM>Cd*Z  
allowance 津貼   |X19fgk  
amalgamation 合併   BvD5SBa}"  
amortization 攤銷   O#a6+W
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amortized cost 應攤成本   c{+AJ8  
annuities 年金   q.#[TI ^  
applied cost 已分配成本   MJ` 3ta  
applied expense 已分配費用   U]|agz>  
applied manufacturing expense 己分配製造費用   SqA J-_~  
apportioned charge 攤派費用   h#r^teui)  
appreciation 漲價   o Y}]UB>  
article of association 公司章程   Ih}1%Jq  
assessment 課稅   ?, r~=  
assets 資產   .|qK+Hnc  
attorney fee 律師費   )D&M2CUw"f  
audit 審計   +|iYg/2  
auditor 審計員   S~Z|PLtF  
average 平均數   MPgS!V1  
average cost 平均成本   x%+{VStA  
bad debt 壞賬   &MZ$j46  
balance 餘額   #H?t!DU  
balance sheet 資產負債表   I04jjr:<  
bank account 銀行賬戶   <*!i$(gn  
bank balance 銀行結存   N==ZtKj F  
bank charge 銀行手續費   "9EE1];NT  
bank deposit 銀行存款   TjMe?p  
bank discount 銀行貼現   ?~"bR%  
bank draft 銀行匯票   WEg6Kz  
bank loan 銀行借款   [#Lc]$  
bank overdraft 銀行透支   "@A![iP  
bankers acceptance 銀行承兌   {`=0 |oP}  
bankruptcy 破產   2T@GA1G  
bearer 持票人   b-U eIjX  
beneficiary 受益人   ^9OUzTF  
bequest 遺產   1 n5(S<T  
bill 票據   Q5{Pv}Jx  
bill of exchange 匯票   aI(7nJ=R  
bill of lading 提單   9E2j!  
bills discounted 貼現票據   g]c[O*NTL  
bills payable 應付票據   \0l>q  ,  
bills receivable 應收票據   0P^L}VVX  
board of directors 董事會   %J:SO_6  
bonds 債券   zya5Jb:Sg  
bonus 紅利   I:bD~Fb3  
book value 賬面價值   Ho DVn/lr  
bookkeeper 簿記員   tM-^<V&  
bookkeeping 簿記   99$ 5`R;  
branch office general ledger 支店往來賬戶   (&|_quP7O  
broker 經紀人   %W,D;?lEo>  
brought down 接前   .:p2Tbo  
brought forward 接上頁   fkSO( C)  
budget 預算   a,F&`Wg  
by-product 副產品   ;*ix~taL%  
by-product sales 副產品銷售   ^,l_{  
capital 股本   LE5.b]tv2  
capital income 資本收益   sDr/k`>  
capital outlay 資本支出   9a\nszwa  
capital stock 股本   G22NQ~w8  
capital stock certificate 股票   iovfo2!hD  
carried down 移後   dY?`f<*  
carried forward 移下頁   8l}1c=A}Vi  
cash 現金   }i{sg#  
cash account 現金賬戶   HEL!GC>#  
cash in bank 存銀行現金   p4IZ   
cash on delivery 交貨收款   o1&:r
y  
cash on hand 庫存現金   CT0l!J~5m~  
cash payment 現金支付   ~\x:<)  
cash purchase 現購   O#wpbrJ  
cash sale 現沽   J q{ 7R  
cashier 出?#123;員   }$MN|s  
cashiers check 本票   oH
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certificate of deposit 存款單折   M/x>51<  
certificate of indebtedness 借據   26X+ }^52  
certified check 保付支票   SN4Q))dAU  
certified public accountant 會計師   U
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charges 費用   Vpy 2\wZWb  
charge for remittances 匯水手續費   '$4O!YI9@  
charter 營業執照   q-nSLE+_;  
chartered accountant 會計師   4Mk-2 Dx  
chattles 動產   Y(cN}44  
check 支票   9/+Nj/  
che stub 支票存根   Kp+CH7I*  
closed account 己結清賬戶   nJPyM/p  
closing 結算   iAT)VQ&  
closing entries 結賬紀錄   ^[%%r3"$C  
closing stock 期末存貨   eC5$#,HiC  
closing the book 結賬   < >UPD02  
columnar journal 多欄日記賬   =rdY @  
combination 聯合   Ii7QJ:^  
commission 佣金   2[0JO.K 4  
commodity 商品   PoEqurH0  
common stock 普通股   SIBoCs5  
company 公司   n wI!O  
compensation 賠償   vI$t+m:  
compound interest 複利   #:T-hRu  
consignee 承銷人   0$7.g!h?  
consignment 寄銷   s2j['g5  
consignor 寄銷人   6}FO[  
consolidated balance sheet 合併資產負債表   @EE."T9  
consolidated profit and loss account 合併損益表   9
qS"uj  
consolidation 合併   iC iZJ"  
construction cost 營建成本   uEc<}pV  
construction revenue 營建收入   x `V;Y]7'  
contract 合同   Xl@ cHO=i  
control account 統制賬戶   3\T2?w9u(  
copyright 版權   52upoU>}2  
corporation 公司   Qt]Q:9I[  
cost 成本   &3J@BMYp  
cost accounting 成本會計   =]3tUD  
cost of labour 勞工成本   [r/k% <  
cost of production 生產成本   N'xSG`,Mg  
cost of manufacture 製造成本   ?FfC  
cost of sales 銷貨成本   E( us'9c   
cost price 成本價格   wP,JjPUt  
credit 貸方   gm9mg*aM  
credit note 收款通知單   !n6wWl  
creditor 債權人   5U_H>oD  
crossed check 橫線支票   8w({\=
 
current account 往來活期賬戶   e8'wG{3A  
current asset 流動資產   j5@:a  
current liability 流動負債   $%VuSrZ&  
current profit and loss 本期損益    |W< +U  
debit 借方   9n}p;3{f  
debt 債務   &@ JvnO:  
debtor 債務人   +l=r#JF  
deed 契據   `K,1K  
deferred assets 遞延資產   dL|+d:v  
deferred liabilities 遞延負債   lsN~*q?~]  
delivery 交貨   ioPUUUb)  
delivery expense 送貨費   VbBPB5 $q  
delivery order 出貨單  
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demand draft 即期匯票   Q]p(u\ *  
demand note 即期票據   ah~YeJp  
demurrage charge 延期費   Fd*8N8Pi  
deposit 存款   /  g 2b  
deposit slip 存款單   y^o@"IYu3  
depreciation 折舊   $['Bv  
direct cost 直接成本   Z4IgBn(Z_}  
direct labour 直接人工   bTQNb!&  
director 董事   s`>[F@N7.o  
discount 折扣   O9:U8$*  
discount on purchase 進貨折扣   BL&LeSa  
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