[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。   X
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acceptance 承兌   \$aF&r<R  
account 賬戶   4nH*Ui!T  
accountant 會計員   M/?KV9Xk2  
accounting 會計   tt?58dm|  
accounting system 會計制度   P1b'%  
accounts payable 應付賬款   jV#ahNq;  
accounts receivable 應收賬款   TSAU?r\P  
accumulated profits 累積利益   <Llp\XcZ  
adjusting entry ?#123;整記錄   \T]EZ'+O  
adjustment ?#123;整   (>6*#9#p  
administration expense 管理費用   >-_d CNZ  
advances 預付   RjF'x  
advertising expense 廣告費   PkE5|d*,  
agency 代理   gj\)CBOv  
agent 代理人   )%SkJ  
agreement 契約   g-`~eG28D5  
allotments 分配數   w{~+EolK  
allowance 津貼   lf>*Y.!@me  
amalgamation 合併   ZKQ hbNT  
amortization 攤銷   Ftw;
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amortized cost 應攤成本   i,V;xB2  
annuities 年金   I/VxZ8
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applied cost 已分配成本   6Ao%>;e*  
applied expense 已分配費用   i |{Dd%4vK  
applied manufacturing expense 己分配製造費用   a
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apportioned charge 攤派費用   }?cGf-c  
appreciation 漲價   gH2,\z`[4  
article of association 公司章程   Y+4o B  
assessment 課稅   {X2`&<i6  
assets 資產   uj%skOD6Z  
attorney fee 律師費   0JgL2ayIVI  
audit 審計   \;VhYvEH  
auditor 審計員   h2ZkCML  
average 平均數   nf1#tlIJd  
average cost 平均成本   ZYf2XI(_"  
bad debt 壞賬   J};z85B  
balance 餘額   |K?#$~  
balance sheet 資產負債表   < B_Vc:Q  
bank account 銀行賬戶   r 'CM  
bank balance 銀行結存   JKer//ng4  
bank charge 銀行手續費   TI9UXa:V\  
bank deposit 銀行存款   J--m[X  
bank discount 銀行貼現   -(`OcGM'L  
bank draft 銀行匯票    $Vc~/>  
bank loan 銀行借款   ?u4INZ0W  
bank overdraft 銀行透支   Oz|K8p  
bankers acceptance 銀行承兌   &t5{J53  
bankruptcy 破產   :16P.z1L  
bearer 持票人   Tirux ;  
beneficiary 受益人   awvDe  
bequest 遺產   eI1GXQ%  
bill 票據   Xtwun  
bill of exchange 匯票   K:'q>D@  
bill of lading 提單   \% sVHt`c  
bills discounted 貼現票據   @fuM)B1"  
bills payable 應付票據   e*+FpW@  
bills receivable 應收票據   V\V)<BARe  
board of directors 董事會   yq+!czlZ  
bonds 債券   X1ZgSs+i  
bonus 紅利   BmHwu{n'  
book value 賬面價值    5Z4-Z  
bookkeeper 簿記員   }HE6aF62O  
bookkeeping 簿記   !*2%"H*  
branch office general ledger 支店往來賬戶   #W.vX?-'0  
broker 經紀人   & cNy  
brought down 接前   bYz&P`
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brought forward 接上頁   CG'.:`t  
budget 預算   $
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by-product 副產品   I@Xn3oN  
by-product sales 副產品銷售   '0$?
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capital 股本   )2,eFNB#n  
capital income 資本收益   0 ugT2%  
capital outlay 資本支出   #,{+3Y&5-+  
capital stock 股本   .I}:m%zv  
capital stock certificate 股票   sH[ -W-  
carried down 移後   =8gHS[  
carried forward 移下頁   zqDR7+]  
cash 現金   1FtM>&%4  
cash account 現金賬戶   n.hv!W0  
cash in bank 存銀行現金   ~}K5#<  
cash on delivery 交貨收款   $+}+zZX5  
cash on hand 庫存現金   v^ d]rSm  
cash payment 現金支付   yqSs,vz  
cash purchase 現購   GE|+fYVM-$  
cash sale 現沽   qS&%!  
cashier 出?#123;員   B3Jgd, [  
cashiers check 本票   PA6=wfc  
certificate of deposit 存款單折   3]-_q"Co4f  
certificate of indebtedness 借據   nUq<TJ  
certified check 保付支票   l{w#H|]  
certified public accountant 會計師   ??hJEE  
charges 費用   CE15pNss  
charge for remittances 匯水手續費   &R~n>>c  
charter 營業執照   +.y .Mp  
chartered accountant 會計師   r%DFve:%  
chattles 動產   yT{8d.Rh  
check 支票   `
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che stub 支票存根   >:=|L%]s;\  
closed account 己結清賬戶   ]d[ge6  
closing 結算   fjnTe  
closing entries 結賬紀錄   `>DP,D)w(  
closing stock 期末存貨   @pGZLq  
closing the book 結賬   iut`7  
columnar journal 多欄日記賬   pj?XLiM54%  
combination 聯合   t6c<kIQ:-O  
commission 佣金   A?TBtAe  
commodity 商品   @H!$[m3  
common stock 普通股   c`x7u}C  
company 公司   Ax oD8|  
compensation 賠償   y}C`&nW[=  
compound interest 複利   g~UUP4<$"  
consignee 承銷人   8 i&_Jgmr  
consignment 寄銷   %AF5
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consignor 寄銷人   E&y D8=vw  
consolidated balance sheet 合併資產負債表   _WX#a|4h{  
consolidated profit and loss account 合併損益表   [<`SfE  
consolidation 合併   'gQidf  
construction cost 營建成本   1B*Wf P~  
construction revenue 營建收入   kF7(f|*  
contract 合同   `P
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control account 統制賬戶   4[ryKPa,  
copyright 版權   bYe;b><G  
corporation 公司   BF{w)=@/'  
cost 成本   = sAn,ri  
cost accounting 成本會計   zU6a'tP  
cost of labour 勞工成本   FZB~|3eq{  
cost of production 生產成本   X &2oPo  
cost of manufacture 製造成本   X\p,%hk \  
cost of sales 銷貨成本   zb6ju
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cost price 成本價格   W:i?t8y\y  
credit 貸方   k\Q,h75  
credit note 收款通知單   T+LJ* I4  
creditor 債權人   wV?,Z!\Z  
crossed check 橫線支票   cYNJhGY  
current account 往來活期賬戶   dBO@6*N4c  
current asset 流動資產   KCe13!  
current liability 流動負債   8#R
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current profit and loss 本期損益   Gf8s?l  
debit 借方   TG n-7 88  
debt 債務   5>9Y|UU  
debtor 債務人   3CTX -#)vS  
deed 契據   !gwjN_ZJ^  
deferred assets 遞延資產   0;
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deferred liabilities 遞延負債   +b;hBb]R  
delivery 交貨   DaNW~rd{  
delivery expense 送貨費   \EoX8b}$b0  
delivery order 出貨單   vUC!fIG  
demand draft 即期匯票   - ~O'vLG  
demand note 即期票據   wLuv6 \E  
demurrage charge 延期費   OEd
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deposit 存款   }4co)B"  
deposit slip 存款單   9ykM3  
depreciation 折舊   9^P2I)aD  
direct cost 直接成本   ]43 [6Im  
direct labour 直接人工   `Lyq[zg8  
director 董事   ^GN8V-X4y  
discount 折扣   0f ER*.F  
discount on purchase 進貨折扣   'NZGQebK  
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