[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。   LRKl3"M  
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acceptance 承兌   Is#w=s}2  
account 賬戶   l@<yC-Xd  
accountant 會計員   } DQ KfS  
accounting 會計   B|.8+Q  
accounting system 會計制度   K4j2xSGeo  
accounts payable 應付賬款   [@`K
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accounts receivable 應收賬款   hp!. P1b  
accumulated profits 累積利益   ;
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adjusting entry ?#123;整記錄   mxkv{;ad  
adjustment ?#123;整   :JfT&YYi"  
administration expense 管理費用   6}^6+@LG  
advances 預付   'D17]Lp~.  
advertising expense 廣告費   8bW,.to(?x  
agency 代理   I'a&n}jx  
agent 代理人   )&wJ_(z  
agreement 契約   >%Nqgn$V  
allotments 分配數   2/.I6IbL  
allowance 津貼   8|H^u6+yz  
amalgamation 合併   :%kJ9zW  
amortization 攤銷   V;%DS)-  
amortized cost 應攤成本   j6r.HYX!  
annuities 年金   0\
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applied cost 已分配成本   OYayTKxN  
applied expense 已分配費用   k!= jO#)Rd  
applied manufacturing expense 己分配製造費用   vu=`s|R  
apportioned charge 攤派費用   Z9k"&F~u}  
appreciation 漲價   3v@Y"I3;  
article of association 公司章程   j  hrpS  
assessment 課稅   x&YcF78  
assets 資產   eO?@K$I  
attorney fee 律師費   1-:{&!  
audit 審計   &#DKB#.2  
auditor 審計員   s7G!4en  
average 平均數   ~
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average cost 平均成本  
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bad debt 壞賬   VVVw\|JB>  
balance 餘額   z2DjYTm[~  
balance sheet 資產負債表   g*[DyIm  
bank account 銀行賬戶   9#
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bank balance 銀行結存   d;WXlE;  
bank charge 銀行手續費   J4>k9~q  
bank deposit 銀行存款   3_cZaru  
bank discount 銀行貼現   j/*4Wj[  
bank draft 銀行匯票   Y. }8lh eH  
bank loan 銀行借款   HVkq{W|w  
bank overdraft 銀行透支   GjGt' m*  
bankers acceptance 銀行承兌   a?5R;I B  
bankruptcy 破產   'Nn>W5#) )  
bearer 持票人   uszH1@g'  
beneficiary 受益人   kNDN<L  
bequest 遺產   5Ff1x-lQ  
bill 票據   mjXO}q7  
bill of exchange 匯票   RY9h^q*  
bill of lading 提單  

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bills discounted 貼現票據   CHo(:A.U>  
bills payable 應付票據   %X>P+6<=  
bills receivable 應收票據   A@qwD300Vo  
board of directors 董事會   Ub9p&=]h  
bonds 債券   o u*`~K|R  
bonus 紅利   2pn8PQfg)  
book value 賬面價值   dlB?/J<  
bookkeeper 簿記員   P K9BowlW  
bookkeeping 簿記   Bgy?k K2[  
branch office general ledger 支店往來賬戶   q>H f2
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broker 經紀人   A57e]2_  
brought down 接前   fx`o e  
brought forward 接上頁   +Oa+G.;)o4  
budget 預算   Z9vJF.clO  
by-product 副產品   :HTV8;yc  
by-product sales 副產品銷售   %jRqrICd  
capital 股本   nD/; Gq  
capital income 資本收益   "{Jq6):mp  
capital outlay 資本支出   UYW{AG2C  
capital stock 股本   *^_y
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capital stock certificate 股票   _hbTxyj  
carried down 移後   s%p,cz; ,  
carried forward 移下頁   AKkr )VgY  
cash 現金   q/l@J3p[qm  
cash account 現金賬戶   Y9_
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cash in bank 存銀行現金   cc_v4d{x  
cash on delivery 交貨收款   )/_T`cN  
cash on hand 庫存現金   yRGv{G[59  
cash payment 現金支付   2\, h "W(  
cash purchase 現購   p@Ng .HE  
cash sale 現沽   u/g4s (a  
cashier 出?#123;員   #k*P/I~  
cashiers check 本票   ~w9.}   
certificate of deposit 存款單折   Y]-7T-*+t  
certificate of indebtedness 借據   O2 sAt3'  
certified check 保付支票   SB}0u=5  
certified public accountant 會計師   z=/xv},  
charges 費用   s_`=ugue  
charge for remittances 匯水手續費   bL9EX$P  
charter 營業執照   Wo[*P\8  
chartered accountant 會計師   rW<sQ0  
chattles 動產   &hri4p/  
check 支票   8R;A5o,  
che stub 支票存根   HJ+I;OJ  
closed account 己結清賬戶   '"QN{ja  
closing 結算   ="=Aac#n`  
closing entries 結賬紀錄   zJ7=r#b  
closing stock 期末存貨   ZlxJY%oeu  
closing the book 結賬   eTrIN,4  
columnar journal 多欄日記賬   T~"T%r  
combination 聯合   ?.%'[n>P  
commission 佣金   :2_8.+:  
commodity 商品   4_'($FC1  
common stock 普通股   C%)Xz  
company 公司   1P1"x
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compensation 賠償   ;[}<xw3):  
compound interest 複利   map#4\  
consignee 承銷人   5C&]YT3)  
consignment 寄銷   6;
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consignor 寄銷人   `3KXWN`.s  
consolidated balance sheet 合併資產負債表   8p)*;Y  
consolidated profit and loss account 合併損益表   %:~LU]KX  
consolidation 合併   !J@!P?0. C  
construction cost 營建成本   se:lKZZ]  
construction revenue 營建收入   AO"pm  
contract 合同   ]l.qp5eQ  
control account 統制賬戶   yu>DVD  
copyright 版權   FBCi,_ \4  
corporation 公司   },@1i<Bb  
cost 成本   !0+!%Nr>J  
cost accounting 成本會計   zLB7'7oP  
cost of labour 勞工成本   6JYVC>i  
cost of production 生產成本   5`?'}_[Yj  
cost of manufacture 製造成本   q=H dGv  
cost of sales 銷貨成本   =eNh))]  
cost price 成本價格   O%KP,q&}Y  
credit 貸方   %1Pn;bUU!  
credit note 收款通知單   ?%Pd:~4D  
creditor 債權人   B]xZ 4Y  
crossed check 橫線支票   1aQR9zg%  
current account 往來活期賬戶   r6#It$NU  
current asset 流動資產   ^3B&E^R  
current liability 流動負債   7@@,4_q E  
current profit and loss 本期損益   j$TTLFK1  
debit 借方   3TDjWW;#~  
debt 債務   t
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debtor 債務人   $aFCe}3b<  
deed 契據   uR:@7n  
deferred assets 遞延資產   WHM|kt  
deferred liabilities 遞延負債   [-$:XOO  
delivery 交貨   !N@d51T=N  
delivery expense 送貨費   1oSrhUTy  
delivery order 出貨單   86BY032H  
demand draft 即期匯票   q4~w D  
demand note 即期票據   [A.ix}3mm  
demurrage charge 延期費   eA$wJ$*   
deposit 存款   N5SePA\ ,?  
deposit slip 存款單   jBO/1h=  
depreciation 折舊   yG`J3++ S  
direct cost 直接成本   TfbB1  
direct labour 直接人工   /
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director 董事   Hlr[x  
discount 折扣   s?irT;=  
discount on purchase 進貨折扣   :'pLuN  
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