[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。   VF]AH}H8I  
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acceptance 承兌   rIyH/=;  
account 賬戶   5!-TLwl`j\  
accountant 會計員   fgLjF,Y  
accounting 會計   )>volP  
accounting system 會計制度   U|^xr~q!f-  
accounts payable 應付賬款   jHLs 5%  
accounts receivable 應收賬款   %@$UIO,(  
accumulated profits 累積利益   d ,<ni"  
adjusting entry ?#123;整記錄   %,>z`D,Hg  
adjustment ?#123;整   lqzt[zgN  
administration expense 管理費用   ;KeU f(tH  
advances 預付   TP }a9-9?  
advertising expense 廣告費   Fq9YhR  
agency 代理   6Q.S  
agent 代理人   Xn7G2Yp  
agreement 契約   7& M-^Ev  
allotments 分配數   hI[} -  
allowance 津貼   PEMkx"h+  
amalgamation 合併   4{VO:(geZ  
amortization 攤銷   >{#JIG.  
amortized cost 應攤成本   B#sCB&(  
annuities 年金   "wUIsuG/p  
applied cost 已分配成本  
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applied expense 已分配費用   rxY|&!f  
applied manufacturing expense 己分配製造費用    eUPa5{P  
apportioned charge 攤派費用   B2`S0 H  
appreciation 漲價   "c^!LV  
article of association 公司章程   N0`
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assessment 課稅   S zULy >e  
assets 資產   8K%N7RL|  
attorney fee 律師費   aS R-.r  
audit 審計   % rBzA<  
auditor 審計員   %sa?/pjK  
average 平均數   n1[c\1  
average cost 平均成本   `e[S Zj\  
bad debt 壞賬   2u{~35  
balance 餘額   z8kO)'  
balance sheet 資產負債表   $|4@Zx4vf  
bank account 銀行賬戶   Ufr@j` *  
bank balance 銀行結存   <-lM9}vd  
bank charge 銀行手續費   )^(*B6;z5  
bank deposit 銀行存款   A5l Cc b  
bank discount 銀行貼現   4GYi'  
bank draft 銀行匯票   }=R]<`Sj.j  
bank loan 銀行借款   ]a3$hAcj6"  
bank overdraft 銀行透支   r )|3MUj  
bankers acceptance 銀行承兌   OL'Ito  
bankruptcy 破產   CH++3i2&  
bearer 持票人   -D^I;[j_  
beneficiary 受益人   )p&g!qA  
bequest 遺產   ;(Yb9Mr)z  
bill 票據   MK< y$B{}  
bill of exchange 匯票    01kRe  
bill of lading 提單   #2R
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bills discounted 貼現票據   fN vQ.;  
bills payable 應付票據   awLvLkQb{  
bills receivable 應收票據   dQ:,pe7A  
board of directors 董事會   yOM/UdWq  
bonds 債券   VRo&1:  
bonus 紅利   {v={q1  
book value 賬面價值   h>Kx  
bookkeeper 簿記員   !R{IEray  
bookkeeping 簿記   4.A^5J'W  
branch office general ledger 支店往來賬戶   5Cf!NNV  
broker 經紀人   GwWK'F'2  
brought down 接前   a@}.96lStD  
brought forward 接上頁   X9>fE{)!  
budget 預算   SmXJQ@jN  
by-product 副產品   0TN28:hcD  
by-product sales 副產品銷售   Bfb~<rs[  
capital 股本    }D1x%L  
capital income 資本收益   i4D(8;  
capital outlay 資本支出   y
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capital stock 股本   *)^6' 4=  
capital stock certificate 股票   %-hSa~20  
carried down 移後   5(;Y&?k  
carried forward 移下頁   X'A`"}=_  
cash 現金   )k<cd.MX  
cash account 現金賬戶   >a3m!`lq  
cash in bank 存銀行現金   2- iY:r  
cash on delivery 交貨收款   ]3r}>/2(  
cash on hand 庫存現金   Ae5A@4  
cash payment 現金支付   dCx63rF`G  
cash purchase 現購   "O$bq::(]e  
cash sale 現沽   oZ{,IZ45  
cashier 出?#123;員   3Tr,waV  
cashiers check 本票   Y:*% [\R  
certificate of deposit 存款單折   zDFNx:h  
certificate of indebtedness 借據   _|~Dj)z  
certified check 保付支票   If'q8G3]-  
certified public accountant 會計師   QE 4  
charges 費用   0nc(2Bi  
charge for remittances 匯水手續費   ;@+| ]I  
charter 營業執照   A%w9Da?B  
chartered accountant 會計師   ,fjY|ip  
chattles 動產   Lf_Y4a#  
check 支票   g{&5a(W&`  
che stub 支票存根   (Jp~=6&lKf  
closed account 己結清賬戶   n"iS[ uj,  
closing 結算   hqRC:p#9  
closing entries 結賬紀錄   <ZT C^=3  
closing stock 期末存貨   ._+cvXy  
closing the book 結賬   DJGafX^  
columnar journal 多欄日記賬   _hnsH I!oD  
combination 聯合   2EgvS!"  
commission 佣金   w4L()eP#?=  
commodity 商品   <4 {m99  
common stock 普通股   tPy k^NJ;  
company 公司   8W3zrnc  
compensation 賠償   # epP~J_f  
compound interest 複利   TX)W.2u=  
consignee 承銷人   pq*e0uW  
consignment 寄銷   Bzz|
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consignor 寄銷人   t 7Y*/v&P(  
consolidated balance sheet 合併資產負債表   sY<UJlDKT  
consolidated profit and loss account 合併損益表   CU=sQfE  
consolidation 合併   tSy 9v  
construction cost 營建成本   `wa;@p+j8  
construction revenue 營建收入   [G 9Pb)  
contract 合同   2poo@] M/  
control account 統制賬戶   Na@bXcz)  
copyright 版權   'Agw~ &$  
corporation 公司   )\])?q61  
cost 成本   !mv5i%3  
cost accounting 成本會計   %??v? M*  
cost of labour 勞工成本   <F^9ML+'  
cost of production 生產成本   y\v#qFVOZ  
cost of manufacture 製造成本   NX\AQVy9  
cost of sales 銷貨成本   #WjQ'c:  
cost price 成本價格  
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credit 貸方   I`{3I-E  
credit note 收款通知單   cB&_':F  
creditor 債權人   G]h_z|$K  
crossed check 橫線支票   l/3=o}8q  
current account 往來活期賬戶   iM
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current asset 流動資產   G#[A'tbKk  
current liability 流動負債   ,X!)zAmm  
current profit and loss 本期損益   )\yK61aX  
debit 借方   5mamWPw  
debt 債務   &G2&OFAr]q  
debtor 債務人   $W IE`P%  
deed 契據   :uo )-9_  
deferred assets 遞延資產   :E}
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deferred liabilities 遞延負債   BP..p ^EPN  
delivery 交貨   MK3h~`is  
delivery expense 送貨費   rC@VMe|0  
delivery order 出貨單   Mbc&))A  
demand draft 即期匯票   f?d5Ltg  
demand note 即期票據   \M
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demurrage charge 延期費   +iQ@J+k  
deposit 存款   pPa]@ z~O  
deposit slip 存款單   brp3xgQ`]  
depreciation 折舊   =r+K2]z,L  
direct cost 直接成本   np2&W'C/i  
direct labour 直接人工   fTXip)n!r  
director 董事   ]Ea-MeH  
discount 折扣   CUJq [  
discount on purchase 進貨折扣   yKhI&  
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