[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。   u1%URen[x  
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acceptance 承兌   F}nwTras  
account 賬戶   Gaix6@X6'  
accountant 會計員   oFWb.t9<  
accounting 會計   .T'@P7Hdx  
accounting system 會計制度   @L3XBV2  
accounts payable 應付賬款   )!"fUz$  
accounts receivable 應收賬款   =8\.fp  
accumulated profits 累積利益   7Z< ~{eD,  
adjusting entry ?#123;整記錄   U N9hZ>9  
adjustment ?#123;整   m-Eh0Zl>Z  
administration expense 管理費用   R*[sO*h\k  
advances 預付   _ox+5?>  
advertising expense 廣告費   Za:j;u Y  
agency 代理   cpQ5F;FI  
agent 代理人   1F@ j?)(  
agreement 契約   yajdRU  
allotments 分配數   &xnQLz:#  
allowance 津貼   |./mPV r  
amalgamation 合併   BX >L7n  
amortization 攤銷   %j7 b0pb  
amortized cost 應攤成本   CvoFt=c$jE  
annuities 年金   3:+9H}Q  
applied cost 已分配成本   nuce(R  
applied expense 已分配費用   m{/7)2.  
applied manufacturing expense 己分配製造費用   oW3"J6,S  
apportioned charge 攤派費用   w' 7sh5  
appreciation 漲價   6cH8Jr _  
article of association 公司章程   xlI=)ak{  
assessment 課稅   EgjJywNhd2  
assets 資產   y)G-6sZ/  
attorney fee 律師費   n#(pT3&  
audit 審計   en<~_|J  
auditor 審計員   4{P+p!4  
average 平均數   QQ(}71U  
average cost 平均成本   @5>#<LV=E#  
bad debt 壞賬   HlGSt$woX  
balance 餘額   FdU]!GO-X  
balance sheet 資產負債表   M8/a laoT  
bank account 銀行賬戶   X6HaC+P  
bank balance 銀行結存   GJ ^c^`  
bank charge 銀行手續費   `'YX>u/  
bank deposit 銀行存款   Tq 1\  
bank discount 銀行貼現   5hrI#fpOR  
bank draft 銀行匯票   B~]Kqp7yU  
bank loan 銀行借款   #D`@
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bank overdraft 銀行透支   aO'#!k*R  
bankers acceptance 銀行承兌   $dL..QH^K  
bankruptcy 破產   '}.
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bearer 持票人   xcB\Y:   
beneficiary 受益人   4#$#x=:  
bequest 遺產   5UEZpxnv  
bill 票據   4EB\R"rWXf  
bill of exchange 匯票   Z vysLHj  
bill of lading 提單   P'W} ]mCD  
bills discounted 貼現票據   4V+bE$Wu  
bills payable 應付票據   \[MAa:/  
bills receivable 應收票據   &
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board of directors 董事會   8w0~2-v.?V  
bonds 債券   o@:"3s  
bonus 紅利   CFtQPTw  
book value 賬面價值   Sc<dxY@w7-  
bookkeeper 簿記員   [|(|"dh@^H  
bookkeeping 簿記   DH(<{ #u  
branch office general ledger 支店往來賬戶   2dn^K3  
broker 經紀人   .t8)`MU6.  
brought down 接前   aacy5E  
brought forward 接上頁   !=[Y yh  
budget 預算   Y ;Ym= n'  
by-product 副產品   >*- %:ub  
by-product sales 副產品銷售   0m@+ &X>w  
capital 股本   =*\s`ox`  
capital income 資本收益   T ,lM(2S[  
capital outlay 資本支出   OH`a3E{e  
capital stock 股本   z*.AuEK?  
capital stock certificate 股票   @v-
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carried down 移後   l<=;IMWd  
carried forward 移下頁   w~3X m{  
cash 現金   wi2`5G6|z  
cash account 現金賬戶   ^FVdA1~/  
cash in bank 存銀行現金   JF=R$!5  
cash on delivery 交貨收款   i5e10@Q{  
cash on hand 庫存現金   4Gu'WbJ  
cash payment 現金支付   `+H=3`}
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cash purchase 現購   mF7Ak&So^  
cash sale 現沽   -U|c~Cqc  
cashier 出?#123;員   iq&3S0  
cashiers check 本票   X4;U4pU#  
certificate of deposit 存款單折   T4eJ:u*;  
certificate of indebtedness 借據   [txOh!sxD  
certified check 保付支票   BA;r%?MRL  
certified public accountant 會計師   _"8n&=+  
charges 費用   &#p1ogf:  
charge for remittances 匯水手續費   ]N>ZOV,>  
charter 營業執照   P\U<,f  
chartered accountant 會計師   b
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chattles 動產   QkrQM&Im  
check 支票   vhe Y F@  
che stub 支票存根   v?8WQ
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closed account 己結清賬戶   I%T+H[,  
closing 結算   v\xl?F  
closing entries 結賬紀錄   ]ch=@IV  
closing stock 期末存貨   +){^HC\7h  
closing the book 結賬   JE.$]){  
columnar journal 多欄日記賬   4n,&,R r#  
combination 聯合   DV5hTw0  
commission 佣金   \u[x<-\/6  
commodity 商品   TOG:`F
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common stock 普通股   kWzp*<lWe  
company 公司   wE .H:q4&  
compensation 賠償   >S5J^c  
compound interest 複利   +k`L8@a3&  
consignee 承銷人   % km<+F=~  
consignment 寄銷   g]~vZj  
consignor 寄銷人   (KQLh,h7  
consolidated balance sheet 合併資產負債表   J0sD?V|{1~  
consolidated profit and loss account 合併損益表   TmgC {_  
consolidation 合併   @@Ib^sB%  
construction cost 營建成本   tP'v;$)9F  
construction revenue 營建收入   u>>|ZP e  
contract 合同   ]\yIHdcDi  
control account 統制賬戶   d`sZ"8}j  
copyright 版權   {gD ED  
corporation 公司   kowS| c#  
cost 成本   '|C%X7  
cost accounting 成本會計   t{})
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cost of labour 勞工成本   sI,cX#h&Y  
cost of production 生產成本   lm`*x=x  
cost of manufacture 製造成本   {;$oC4  
cost of sales 銷貨成本   9<mMU:  
cost price 成本價格   PT>b%7Of  
credit 貸方   1_Yx]%g<  
credit note 收款通知單   %" iX3  
creditor 債權人   Zkp~qx  
crossed check 橫線支票   GcO2oq  
current account 往來活期賬戶   N{Sp-J>  
current asset 流動資產   80nEQT y  
current liability 流動負債   TQ
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current profit and loss 本期損益   '#Wx@  
debit 借方   7?dWAUF  
debt 債務   k*1Lr\1  
debtor 債務人   E%w^q9C  
deed 契據   BJ UG<k  
deferred assets 遞延資產   #:6-O  
deferred liabilities 遞延負債   Y3 $jNuV  
delivery 交貨   QE] 'Dc%  
delivery expense 送貨費   Nd0tR3gi7  
delivery order 出貨單   l b(  
demand draft 即期匯票   p4T$(]7  
demand note 即期票據    +n1!xv]  
demurrage charge 延期費   1l-5H7^w2?  
deposit 存款   a>j}@8[J  
deposit slip 存款單   dIC\U  
depreciation 折舊   ^4sfVpD2!  
direct cost 直接成本   :qm\FsO  
direct labour 直接人工   J3yK^@&&  
director 董事   sH6;__e  
discount 折扣   gWj-@o\  
discount on purchase 進貨折扣   /WQ.,a  
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