[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。   q2X::Yqk  
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acceptance 承兌   `xzKRId0  
account 賬戶   _uO$=4Sd  
accountant 會計員   kumV|$Y?kA  
accounting 會計   kxhsDD$@p  
accounting system 會計制度   1w=.vj<d8  
accounts payable 應付賬款   B!/kC)bF:  
accounts receivable 應收賬款   geR :FO;\  
accumulated profits 累積利益   |E >h*Y  
adjusting entry ?#123;整記錄   8@rYT5e3c  
adjustment ?#123;整   (C. $w  
administration expense 管理費用   y5sH7`2+5  
advances 預付   #p(c{L!  
advertising expense 廣告費   |3FI\F;^q  
agency 代理   kD#n/RBgf  
agent 代理人   Q(" m*eMRt  
agreement 契約   3wv@wqx  
allotments 分配數   ]pvHsiI:  
allowance 津貼   n0=]C%wr  
amalgamation 合併   Ve(<s  
amortization 攤銷   $L^%*DkM  
amortized cost 應攤成本   :Tpf8  
annuities 年金   ;$
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applied cost 已分配成本   sg,\!'  
applied expense 已分配費用   X]y8-}Qf  
applied manufacturing expense 己分配製造費用   BHY-fb@R]H  
apportioned charge 攤派費用   <~dfp  
appreciation 漲價   sa+ JN^[X  
article of association 公司章程   1;/SXJ s  
assessment 課稅   j9k:!|(2'  
assets 資產   vt5w(}v(  
attorney fee 律師費   nDvfb*\  
audit 審計   MQP9^+f)O?  
auditor 審計員   R%3yxnM*  
average 平均數   =wX;OK|U(^  
average cost 平均成本   1e[?}q]*  
bad debt 壞賬   qR.FjQOvn  
balance 餘額   1vo3aF  
balance sheet 資產負債表   eA1g}ipm  
bank account 銀行賬戶   @S3L%lOH  
bank balance 銀行結存   0cG[<\qT  
bank charge 銀行手續費   G|jHic!  
bank deposit 銀行存款   wx Hd^b  
bank discount 銀行貼現   m ^oG9&";  
bank draft 銀行匯票   h>bjG  
bank loan 銀行借款   a>vxox) %  
bank overdraft 銀行透支   fcdXj_u  
bankers acceptance 銀行承兌   o*204BGB  
bankruptcy 破產   =-oP,$k  
bearer 持票人   dlo`](5m  
beneficiary 受益人   1?QVtfwY  
bequest 遺產   @2"uJ6o  
bill 票據   6H0kY/quL|  
bill of exchange 匯票   )s>|;K{  
bill of lading 提單   h.?<(I  
bills discounted 貼現票據   Zw)=Y.y!  
bills payable 應付票據   Z><+4 '  
bills receivable 應收票據   #om Gj&  
board of directors 董事會   Ia%cc L=  
bonds 債券   ~EmK ;[Z  
bonus 紅利   oPs asa  
book value 賬面價值   6/cm TT$i  
bookkeeper 簿記員   #q:j~4)h  
bookkeeping 簿記   J <z ^C  
branch office general ledger 支店往來賬戶   R7IFlQH%  
broker 經紀人   nP*DZC0kE&  
brought down 接前   pzRVX8  
brought forward 接上頁   M+")*Opq  
budget 預算   Srw`vql{(  
by-product 副產品   9=}#.W3.  
by-product sales 副產品銷售   ]iTP5~8U
 
capital 股本   lFuW8G,-f@  
capital income 資本收益   JQ ?8yl  
capital outlay 資本支出   f]10^y5&  
capital stock 股本   N#-%b"(  
capital stock certificate 股票   .Od@i$E>&  
carried down 移後   0>m$e(Z  
carried forward 移下頁   '\QJ{/JV  
cash 現金   .
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cash account 現金賬戶   KYkS^v  
cash in bank 存銀行現金   F+G+XtOS  
cash on delivery 交貨收款   IV&5a]j  
cash on hand 庫存現金   PM@_ZJ'x  
cash payment 現金支付   dgQ<>+9]6  
cash purchase 現購   E @r &K  
cash sale 現沽   s-6$C  
cashier 出?#123;員   O\q6T7bfRW  
cashiers check 本票   jKcl{',  
certificate of deposit 存款單折   @sa_/LH!K  
certificate of indebtedness 借據   -AL^  
certified check 保付支票   YO.ddy*59  
certified public accountant 會計師   p}~Sgi  
charges 費用   Bs3&yEq(  
charge for remittances 匯水手續費   kb$Yc)+R4  
charter 營業執照  
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chartered accountant 會計師   nIOSP:'>  
chattles 動產   ~d<&OL  
check 支票   k0FAI0~(  
che stub 支票存根   \Dr( /n  
closed account 己結清賬戶   u=PLjrB~}  
closing 結算   ?!"pzDg  
closing entries 結賬紀錄   I<W<;A  
closing stock 期末存貨   ,WsG,Q(K  
closing the book 結賬   sOz {spA  
columnar journal 多欄日記賬   Ta3* G  
combination 聯合   C5KUIOg  
commission 佣金   eF0FQlMe[  
commodity 商品   <2O#!bX1  
common stock 普通股   ',Z]w;D!G
 
company 公司   y]!#$C /  
compensation 賠償   Ei
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compound interest 複利   {Gh9(0,B?  
consignee 承銷人   %IIFLl
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consignment 寄銷   m+dQBsz\  
consignor 寄銷人   K{Nj-Rqd  
consolidated balance sheet 合併資產負債表   25 U+L  
consolidated profit and loss account 合併損益表    !Qsjn  
consolidation 合併   lQgavP W!  
construction cost 營建成本   W3('1  
construction revenue 營建收入   Bs '=YK$  
contract 合同   y9T5  
control account 統制賬戶   6 %` h2Z  
copyright 版權   wqjR-$c  
corporation 公司   _/ 5  
cost 成本   $WRRCB/A6  
cost accounting 成本會計   /A>nsN?:]  
cost of labour 勞工成本   {a2Gb  
cost of production 生產成本   D\-DsT.H  
cost of manufacture 製造成本   71IM`eL=ED  
cost of sales 銷貨成本   Rw63{
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cost price 成本價格   @5??` n  
credit 貸方   1JOoICjB  
credit note 收款通知單   y(a>Y! dgU  
creditor 債權人   {QN 5QGvK  
crossed check 橫線支票   SEWdhthP  
current account 往來活期賬戶   2/F8kVx{  
current asset 流動資產   O#{`Fj`  
current liability 流動負債   ;B }4pv}  
current profit and loss 本期損益   rNm_w>bq  
debit 借方   2h@&yW2j  
debt 債務   -U7,~z  
debtor 債務人   B<.ZW}#v  
deed 契據   M
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deferred assets 遞延資產   1'\s7P  
deferred liabilities 遞延負債   oOLj? 0t  
delivery 交貨   FLG{1dS  
delivery expense 送貨費   s`y g?CR`,  
delivery order 出貨單   McbbEs=)  
demand draft 即期匯票   >~'z%  
demand note 即期票據   2J)  
demurrage charge 延期費   hoiC J}us  
deposit 存款   DHvZ:)aT}  
deposit slip 存款單   ^%\MOjSN  
depreciation 折舊   Y!ypG-  
direct cost 直接成本   Lv)1 )'v0  
direct labour 直接人工   ZBQ@S  
director 董事   b`GKGqbJ  
discount 折扣   zG%'Cw)8  
discount on purchase 進貨折扣   m,5?|J=  
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