[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。   KM;H '~PZi  
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acceptance 承兌   "kP,v&n  
account 賬戶   $bG*f*w  
accountant 會計員   J
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accounting 會計   vQ }ZfP  
accounting system 會計制度   ;0Z-  
accounts payable 應付賬款   u1 Q;M`+>  
accounts receivable 應收賬款   *V kaFQZ$,  
accumulated profits 累積利益   n
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adjusting entry ?#123;整記錄   v^ ^Ibv  
adjustment ?#123;整   I#2$CSJ  
administration expense 管理費用   -W9DH^EL<  
advances 預付   DU\ytD`u  
advertising expense 廣告費   i3eF_  
agency 代理   &ww-t..  
agent 代理人   He=C\"  
agreement 契約   ym|7 i9  
allotments 分配數   mS'Ad <  
allowance 津貼   ^UKAD'_#%O  
amalgamation 合併   S a
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amortization 攤銷  
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amortized cost 應攤成本   Z;G*wM"  
annuities 年金   i6WPf:#wr  
applied cost 已分配成本   3WP\
MM  
applied expense 已分配費用   "<=4]Z  
applied manufacturing expense 己分配製造費用   Ef`'r))  
apportioned charge 攤派費用   `D(V_WZ  
appreciation 漲價   HTYyX(ya  
article of association 公司章程   I$.lFQ%(  
assessment 課稅   nook/7]  
assets 資產   |yk/iO(  
attorney fee 律師費   ~2k.x*$  
audit 審計   j;`pAN('  
auditor 審計員   #r#[&b  
average 平均數   LL e*|:  
average cost 平均成本   GM2 }]9  
bad debt 壞賬   U*~-\jN1pb  
balance 餘額   pL,XHR@Iv  
balance sheet 資產負債表    ?^Aj\z>  
bank account 銀行賬戶   O8 .iP+  
bank balance 銀行結存   `/[5/%  
bank charge 銀行手續費   W+a/>U  
bank deposit 銀行存款   |p/*OFC6  
bank discount 銀行貼現   q%x i>H.:{  
bank draft 銀行匯票   +A?P4}  
bank loan 銀行借款   C_N|o|dX  
bank overdraft 銀行透支   )>1}I_1j)  
bankers acceptance 銀行承兌   ]t)N3n6Bc  
bankruptcy 破產   F:m6Mf7L  
bearer 持票人   Zy+ERaF|]  
beneficiary 受益人   p(pfJ^/:(  
bequest 遺產   |^-D&C(Eu  
bill 票據   4"@;.C""  
bill of exchange 匯票   rhkKK_  
bill of lading 提單   y^ skE{  
bills discounted 貼現票據   zH~P-MqC  
bills payable 應付票據   9;LjM ~Ct  
bills receivable 應收票據   }OEL] 5  
board of directors 董事會   {?:]'c  
bonds 債券   I-^sJ@V;  
bonus 紅利   \H .Cmm^I  
book value 賬面價值   dI\_I]  
bookkeeper 簿記員   Z5v_- +K  
bookkeeping 簿記   bdWdvd:  
branch office general ledger 支店往來賬戶   z" tz-~  
broker 經紀人   }ex4dhx2M  
brought down 接前   tn$TyCzckW  
brought forward 接上頁   
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budget 預算   !U% |pa  
by-product 副產品   B(M-;F  
by-product sales 副產品銷售   Y#c439&  
capital 股本   KS8@A/f  
capital income 資本收益    x(HHy,  
capital outlay 資本支出   A@>/PB6n  
capital stock 股本   = vqJ0!  
capital stock certificate 股票   eHvUgDt  
carried down 移後   Z$J-4KN  
carried forward 移下頁   [ ifw} (  
cash 現金   E@C.}37R  
cash account 現金賬戶   s/hgWW$  
cash in bank 存銀行現金   J
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cash on delivery 交貨收款   LC]0c)v#  
cash on hand 庫存現金   BeFyx"NBg  
cash payment 現金支付   iN8[^,2H|  
cash purchase 現購   [[c0
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cash sale 現沽   5 <k)tF%  
cashier 出?#123;員   =- Hhm($n  
cashiers check 本票   SAq.W"ri  
certificate of deposit 存款單折   R=.?el  
certificate of indebtedness 借據   GcN}I=4|  
certified check 保付支票   >bWpj8K v  
certified public accountant 會計師   ;@S'8  
charges 費用   |kh{EUE ;  
charge for remittances 匯水手續費   atpHv**D<i  
charter 營業執照   )A*53>JV  
chartered accountant 會計師   =iB[sLEJ  
chattles 動產   3:xx:Jt  
check 支票   }IWt\a<d  
che stub 支票存根   5{(4%  
closed account 己結清賬戶   t
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closing 結算   K/B$1+O  
closing entries 結賬紀錄     lha;|  
closing stock 期末存貨   4v>S Xch  
closing the book 結賬   cEa8l~GC<  
columnar journal 多欄日記賬   H_@6!R2  
combination 聯合   CN(-Jd.b  
commission 佣金   - c>Vw&1  
commodity 商品   pNd`fV#jX  
common stock 普通股   {Y5@SIyE  
company 公司   \%r0'
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compensation 賠償   e1XKlgl  
compound interest 複利   W5'6L=WG  
consignee 承銷人   &-FG}|*4M  
consignment 寄銷   (b~l.@xh  
consignor 寄銷人   A-1KTD  
consolidated balance sheet 合併資產負債表   .aO6Y+Y  
consolidated profit and loss account 合併損益表   ^U,iDK_  
consolidation 合併   4z P"h0  
construction cost 營建成本   vcj(=\ e8v  
construction revenue 營建收入   5|0/$ SWd*  
contract 合同   m7NW
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control account 統制賬戶   `W}pAmhj  
copyright 版權   Z":m(}u O  
corporation 公司   oUsfO-dET^  
cost 成本   vTFG*\Cq  
cost accounting 成本會計   ?@P
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cost of labour 勞工成本   , poc!n//  
cost of production 生產成本   9Vq  
cost of manufacture 製造成本   <w}^Z}fpk&  
cost of sales 銷貨成本   j]&
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cost price 成本價格   VDOC>  
credit 貸方   ?J
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credit note 收款通知單   l[_antokn  
creditor 債權人   B.4e4%BBS  
crossed check 橫線支票   3mofp`e  
current account 往來活期賬戶   >"1EN5W  
current asset 流動資產   UTE6U6  
current liability 流動負債   5JaLE5-  
current profit and loss 本期損益   ~Y f8,m  
debit 借方   c;/vzIJj  
debt 債務   h/ A\QW8Sd  
debtor 債務人   Tv'1 IE  
deed 契據   =D0d+b6  
deferred assets 遞延資產   |APOTQ
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deferred liabilities 遞延負債   BZhf/{h[@  
delivery 交貨   c.1gQy$}|  
delivery expense 送貨費   !BW!!/U  
delivery order 出貨單   Oto8?4[n  
demand draft 即期匯票   `D=OEc  
demand note 即期票據   5"40{3  
demurrage charge 延期費   .9Oj+:n  
deposit 存款   hd9~Zw]V  
deposit slip 存款單   3/usgw1  
depreciation 折舊   [<d~b*/  
direct cost 直接成本   O[$X36z  
direct labour 直接人工   rD$5]%Y  
director 董事   w5y.kc;  
discount 折扣   -*[)CR-{  
discount on purchase 進貨折扣   <t!0{FJ  
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