[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。   :Hb`vH3x  
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acceptance 承兌   PPy~dp  
account 賬戶   <7)sS<I  
accountant 會計員   i/C% 1<  
accounting 會計   .>r3ZwrE'  
accounting system 會計制度   %${$P+a`D  
accounts payable 應付賬款   %=*|:v
 
accounts receivable 應收賬款   8kcMgCO  
accumulated profits 累積利益   x'?p?u~[  
adjusting entry ?#123;整記錄   PPFt p3C  
adjustment ?#123;整   jPo,mz&^  
administration expense 管理費用   %t6-wWM97  
advances 預付   N)D+FV29y  
advertising expense 廣告費   )l! /7WKY  
agency 代理   OXpN8Dh5  
agent 代理人   y'b*Dk{  
agreement 契約   /9gn)q2f(  
allotments 分配數   ZDL1H3 ;R  
allowance 津貼   ~uq010lMno  
amalgamation 合併   6&;GC<].(y  
amortization 攤銷   )\D{5j  
amortized cost 應攤成本   [aA@V0l  
annuities 年金   
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applied cost 已分配成本   zjow %  
applied expense 已分配費用   ;!VxmZ:j[  
applied manufacturing expense 己分配製造費用   nhMxw@Z\  
apportioned charge 攤派費用   =Yl ea,S  
appreciation 漲價   v,*C>u\3s  
article of association 公司章程   a6;[Z  
assessment 課稅   !&b| [b  
assets 資產   $kN=45SR  
attorney fee 律師費   1,h:|  
audit 審計   "P|n'Mx  
auditor 審計員   R{Zd ]HT  
average 平均數   'ZI8nMY  
average cost 平均成本   ?Be}{Qqlg  
bad debt 壞賬   l(87s^_  
balance 餘額   XC;Icr)  
balance sheet 資產負債表   KIv_ AMr  
bank account 銀行賬戶   ![Gn0X?]  
bank balance 銀行結存   :Cx|(+T  
bank charge 銀行手續費   <FU?^
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bank deposit 銀行存款   gd7r9yV  
bank discount 銀行貼現   %GY'pQz  
bank draft 銀行匯票   =+mb@#="m  
bank loan 銀行借款   vR!g1gI23  
bank overdraft 銀行透支   ilK*Xo  
bankers acceptance 銀行承兌   ?_bFe![q  
bankruptcy 破產   Nc4;2~XwRp  
bearer 持票人   _A!Fp0}`  
beneficiary 受益人   6@8t>"}  
bequest 遺產   ,m]5j_< }  
bill 票據   VZr:yE  
bill of exchange 匯票   flC%<V
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bill of lading 提單   [PUu9rz#  
bills discounted 貼現票據   eBxm  
bills payable 應付票據   Mh~}RA"H  
bills receivable 應收票據   NZ i3U  
board of directors 董事會   .1;U
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bonds 債券   )kI**mI}  
bonus 紅利   =z"
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book value 賬面價值   
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bookkeeper 簿記員    6(-s@{  
bookkeeping 簿記   4P1}XYD-2  
branch office general ledger 支店往來賬戶   *@PM,tS;  
broker 經紀人   0mUVa=)D  
brought down 接前   QM3DB  
brought forward 接上頁   [yk-<}#B  
budget 預算   :EQ{7Op`  
by-product 副產品   -j]k^  
by-product sales 副產品銷售   X|Y(*$?D7  
capital 股本   ^5
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capital income 資本收益   J+E,UiZU  
capital outlay 資本支出   #I453  
capital stock 股本   wz69Yw7  
capital stock certificate 股票   s^eiymP  
carried down 移後   M:
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carried forward 移下頁   R^/SBrWve  
cash 現金   :yD>Tn;1  
cash account 現金賬戶   
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cash in bank 存銀行現金   xIa7F$R 0  
cash on delivery 交貨收款   /qIl)+M  
cash on hand 庫存現金   cXqYO|3/M  
cash payment 現金支付   {LF4_9 =  
cash purchase 現購   io+V4m  
cash sale 現沽   ;TWLo_  
cashier 出?#123;員   jmkOu
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cashiers check 本票   *QiQ,~Ep  
certificate of deposit 存款單折   Qw'905;(  
certificate of indebtedness 借據   ~o%igJ }.C  
certified check 保付支票   zX&SnT1~  
certified public accountant 會計師   Q7XOO3<):  
charges 費用   thJ~* 0^  
charge for remittances 匯水手續費   ZzupK^5Z  
charter 營業執照   jO&*E'pk  
chartered accountant 會計師   [DM0'4  
chattles 動產   eyyME c!  
check 支票   'v V7@@  
che stub 支票存根   4_=2|2Wz[  
closed account 己結清賬戶   *$vH]>)p  
closing 結算   (n*:LS=0  
closing entries 結賬紀錄   s||" } l  
closing stock 期末存貨   E(PBV  
closing the book 結賬   I
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columnar journal 多欄日記賬   -<6?ISF2  
combination 聯合   1Q>nS[  
commission 佣金   GcdJf/k  
commodity 商品   G7n
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common stock 普通股   @GFB{ ;=  
company 公司   /!?LBtqy  
compensation 賠償   3@gsKtA&H4  
compound interest 複利   a^p#M  
consignee 承銷人   rR#Ditn^  
consignment 寄銷   >SK:b/i  
consignor 寄銷人   )?$[iu7 s  
consolidated balance sheet 合併資產負債表   22CET9iCe  
consolidated profit and loss account 合併損益表   IQ I8v  
consolidation 合併   VX$WL"A  
construction cost 營建成本   '*b]$5*p  
construction revenue 營建收入   K@O^\  
contract 合同   =+!l8o&o,  
control account 統制賬戶   cQK-Euum  
copyright 版權  
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corporation 公司   :dSda,!z  
cost 成本   {?H5Pw>{%h  
cost accounting 成本會計   hL&$` Q  
cost of labour 勞工成本   X@\W* nq  
cost of production 生產成本   lhGJ/By- -  
cost of manufacture 製造成本   - d\sKc  
cost of sales 銷貨成本   5.9 <g>C  
cost price 成本價格   +P2oQ_Fk`9  
credit 貸方   {rUg,y{v  
credit note 收款通知單   G@k]rwub  
creditor 債權人   -r={P_E6  
crossed check 橫線支票   y QW7ng7D0  
current account 往來活期賬戶   aj1]ZT\  
current asset 流動資產   |vI`u[P  
current liability 流動負債   nF,F#V8l  
current profit and loss 本期損益   %y6(+I#P  
debit 借方   N,Eap K G  
debt 債務   $^ws#}j  
debtor 債務人   K*>%,mP$i  
deed 契據   I,{YxY[$7  
deferred assets 遞延資產   6c-/D.M  
deferred liabilities 遞延負債   ?*fY$93O  
delivery 交貨   0<uek  
delivery expense 送貨費   8W\yM;'  
delivery order 出貨單   5#K*75>  
demand draft 即期匯票   C`[<6>&y  
demand note 即期票據   GJeG7xtJKl  
demurrage charge 延期費   q>$MqKWM  
deposit 存款   .<"XE7  
deposit slip 存款單   s?w2^<P  
depreciation 折舊   dHc\M|HCC  
direct cost 直接成本   tVAi0`DV  
direct labour 直接人工   ubcB<=xb  
director 董事   V?uT5.B2  
discount 折扣   NKu[6J?)  
discount on purchase 進貨折扣   MCKN.f%lP  
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