[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。   QD^q\9U[  
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acceptance 承兌   BU.O[?@64  
account 賬戶   z1nKj\AM2  
accountant 會計員   Zu/w[*;M  
accounting 會計   N qS]dH61  
accounting system 會計制度   d<RJH  
accounts payable 應付賬款   x%W%  
accounts receivable 應收賬款   mJZB@m u?  
accumulated profits 累積利益   mO2 u9?N  
adjusting entry ?#123;整記錄   Ug )eyu  
adjustment ?#123;整   |j=Pj)5J  
administration expense 管理費用   zl<D"eP  
advances 預付   aC94g7)`  
advertising expense 廣告費   d
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agency 代理   M|fC2[]v B  
agent 代理人   Rxlz`&  
agreement 契約   I]a [Ngj  
allotments 分配數   %UlgG1?A  
allowance 津貼   +GncQs y  
amalgamation 合併   lvx[C7?  
amortization 攤銷   RFPcH8-u7  
amortized cost 應攤成本   '^`iF,rg  
annuities 年金   j'`-3<k  
applied cost 已分配成本   OwPXQ 3S  
applied expense 已分配費用   Nq1YFI>W  
applied manufacturing expense 己分配製造費用   5Od&-~O  
apportioned charge 攤派費用   5mX^{V&^  
appreciation 漲價   pS2u&Y"u|  
article of association 公司章程   ;3XOk+  
assessment 課稅   
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assets 資產   4~Y?*|G]m
 
attorney fee 律師費   wLz V#8>  
audit 審計   86);0EBX  
auditor 審計員   aNBwb9X  
average 平均數   Gk xtGe  
average cost 平均成本   a7!{`fR5  
bad debt 壞賬   DMOP*;Uk  
balance 餘額   Z*Rg
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balance sheet 資產負債表   -]t>'Q?  
bank account 銀行賬戶   dQ_h
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bank balance 銀行結存   p3>Md?e  
bank charge 銀行手續費   a$\Bt_  
bank deposit 銀行存款   hj}PL  
bank discount 銀行貼現   V|~o`(]  
bank draft 銀行匯票   ^B1$| C D,  
bank loan 銀行借款   gJ~CD1`O  
bank overdraft 銀行透支   v#EFklOP  
bankers acceptance 銀行承兌   tSe[*V4{'  
bankruptcy 破產   djqw5kO:R  
bearer 持票人   f!H/X%F  
beneficiary 受益人   &8I}q]'k  
bequest 遺產   `Tei
 
bill 票據   X]o"4#CQIX  
bill of exchange 匯票   >.I9S{7  
bill of lading 提單   q0DRT4K  
bills discounted 貼現票據   )7
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bills payable 應付票據   [.}Uzx  
bills receivable 應收票據   G1\F7A  
board of directors 董事會   0Y:)$h2?  
bonds 債券   4Y1dkg1y  
bonus 紅利   'rTJ*1i  
book value 賬面價值   t1G__5wp  
bookkeeper 簿記員   }1%%`  
bookkeeping 簿記   [jksOC)@4  
branch office general ledger 支店往來賬戶   *(qj!U43  
broker 經紀人   RB6Q>3g  
brought down 接前   yZN~
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brought forward 接上頁   F`GXho[  
budget 預算   4H NaE{O4  
by-product 副產品   rNurzag  
by-product sales 副產品銷售   ioEjbqD<  
capital 股本   ]s!id[j
 
capital income 資本收益   xkU8(=  
capital outlay 資本支出   M6bM`wHH>  
capital stock 股本   ?rA3<j  
capital stock certificate 股票   o)>iHzR</  
carried down 移後   =
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carried forward 移下頁   jgS
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cash 現金   KMK8jJ  
cash account 現金賬戶   ve:Oe{Ie{  
cash in bank 存銀行現金   S^;;\0#NK  
cash on delivery 交貨收款   O#t[YP  
cash on hand 庫存現金   BzS\p3&  
cash payment 現金支付   Fq_>}k@fI  
cash purchase 現購   xcn~KF8  
cash sale 現沽   >rJ**y
 
cashier 出?#123;員   v~yw-}fk%  
cashiers check 本票   B:Ft(,  
certificate of deposit 存款單折   SF9NS*mr  
certificate of indebtedness 借據   %H;}+U]Z  
certified check 保付支票   RRpY%-8M  
certified public accountant 會計師   ijUu{PG`X  
charges 費用   ~#i2reG5  
charge for remittances 匯水手續費   cy)-Rf
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charter 營業執照   jm@,Ihz=wI  
chartered accountant 會計師   ^#Mp@HK  
chattles 動產   .6LRg  
check 支票   '2hy%  
che stub 支票存根   P3n#s2o6y  
closed account 己結清賬戶   wG w~ F:z  
closing 結算   (wuciKQ  
closing entries 結賬紀錄   7qZC
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closing stock 期末存貨   O!^ >YvOh  
closing the book 結賬   j7QK8O$XL  
columnar journal 多欄日記賬   j*[P\Cm  
combination 聯合   #oFyi @U  
commission 佣金   93:oXyFjD  
commodity 商品   |TP,  
common stock 普通股   0[M2LF!m  
company 公司   w-2#CX8jY  
compensation 賠償   nlI3|5  
compound interest 複利   /CMgWGI  
consignee 承銷人   qp/1t C`  
consignment 寄銷   F_9 4k  
consignor 寄銷人   _hJdC|/   
consolidated balance sheet 合併資產負債表   B :S8{  
consolidated profit and loss account 合併損益表   sW'_K.z  
consolidation 合併   #z _<{' P"  
construction cost 營建成本   /d,u"_=l  
construction revenue 營建收入   6wj o:I  
contract 合同   ('Qq"cn#
 
control account 統制賬戶   4hLk+z<n  
copyright 版權   ~[dL:=?c  
corporation 公司   c61OT@dZEA  
cost 成本   aL*MCgb'  
cost accounting 成本會計   xr]bH.>  
cost of labour 勞工成本   @eeI4Jz  
cost of production 生產成本   (,jsZ!sl  
cost of manufacture 製造成本   D)?%kNeA  
cost of sales 銷貨成本   8Iu6r}k?~`  
cost price 成本價格   @TD=or .&  
credit 貸方   5>+@ .hPX  
credit note 收款通知單   "uT2 DY[  
creditor 債權人   _z8"r&  
crossed check 橫線支票   i{TPf1OY`M  
current account 往來活期賬戶   f<i K%  
current asset 流動資產   ?bt;i>O\  
current liability 流動負債   }e/vKWfT  
current profit and loss 本期損益   U~)5{  
debit 借方   _h5d~  
debt 債務    6?*Do  
debtor 債務人   ybqmPT'|_  
deed 契據   *$|f9jVh  
deferred assets 遞延資產   A[^#8evaK  
deferred liabilities 遞延負債   JVkuSIR>  
delivery 交貨   UPr& `kaJ  
delivery expense 送貨費   M!5=3 >Z  
delivery order 出貨單   $[?N^   
demand draft 即期匯票   =X^ a  
demand note 即期票據   (lS[a  
demurrage charge 延期費   1fMV$T==K  
deposit 存款   Yj>4*C9  
deposit slip 存款單   3<+ZA-2  
depreciation 折舊   > ^zNKgSQ  
direct cost 直接成本   3@\/5I xn  
direct labour 直接人工   X/cb1#  
director 董事   _AX,}9
 
discount 折扣   ui,!_O .c  
discount on purchase 進貨折扣   2ua!<^,  
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