[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。   +l/v`=C  
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acceptance 承兌   Ff%V1BH[  
account 賬戶   c#s
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accountant 會計員   18!y7 _cFT  
accounting 會計   
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accounting system 會計制度   k%sH09   
accounts payable 應付賬款   6:O<k2=2  
accounts receivable 應收賬款   m^G(qoZ]  
accumulated profits 累積利益   > :IWRc2  
adjusting entry ?#123;整記錄   {VL@U$'oI  
adjustment ?#123;整   yjg&/
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administration expense 管理費用   S k~"-HL|  
advances 預付   `om+p ?j  
advertising expense 廣告費   PmRvjSIG  
agency 代理   1J4Pnl+hN  
agent 代理人   +ti ?7|bK<  
agreement 契約   0{|HRiQH9+  
allotments 分配數   E5d$n*A  
allowance 津貼   jb-kg</A  
amalgamation 合併   /N"3kK,N  
amortization 攤銷   )&Oc7\J,  
amortized cost 應攤成本   Y8\P"qb  
annuities 年金   LmePJ  
applied cost 已分配成本   1!~cPD'F  
applied expense 已分配費用   K"H\gmV_g  
applied manufacturing expense 己分配製造費用   &~ y)b`r  
apportioned charge 攤派費用   !qj[$x-ns  
appreciation 漲價   B6Vlc{c5SO  
article of association 公司章程   _!R$a-  
assessment 課稅   W(`QbNJ  
assets 資產   GWnIy6TH l  
attorney fee 律師費   b}3"v(  
audit 審計   hTr5Q33y>  
auditor 審計員  
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average 平均數   8w&-O~M  
average cost 平均成本   Ki\.w~Qs  
bad debt 壞賬   ~ELMLwn.  
balance 餘額   'J|)4OG:  
balance sheet 資產負債表   En?V\|,  
bank account 銀行賬戶   VThr]$2Y  
bank balance 銀行結存   6<._^hyq  
bank charge 銀行手續費   ?;XEb\Kf  
bank deposit 銀行存款   XH"+oW  
bank discount 銀行貼現   GQqGrUQ*}  
bank draft 銀行匯票   RZm%4_p4s  
bank loan 銀行借款   4Z( #;9f  
bank overdraft 銀行透支   vxOqo)yO  
bankers acceptance 銀行承兌    5&&4-  
bankruptcy 破產   *?rWS"B  
bearer 持票人   & 9p!J(C  
beneficiary 受益人   pk/#RUfT+  
bequest 遺產   9=%zdz2_S  
bill 票據   h[ DNhR  
bill of exchange 匯票   Ymk?@mV4  
bill of lading 提單   MzJCiX^  
bills discounted 貼現票據   N+|NI?R?}  
bills payable 應付票據   Je
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bills receivable 應收票據   "is(  
board of directors 董事會   @ _Ey"k<  
bonds 債券   n/+X3JJ  
bonus 紅利   <'a~Y3B"o  
book value 賬面價值   sgX!4wG&Z  
bookkeeper 簿記員   ~[g(@Xt  
bookkeeping 簿記   Dcl$?  
branch office general ledger 支店往來賬戶   UN]gn>~j  
broker 經紀人   K}~$h,n  
brought down 接前   t'eqk#rq  
brought forward 接上頁   ;c(a)_1  
budget 預算   K p3}A$uV  
by-product 副產品   Z/#_Swv  
by-product sales 副產品銷售    ~VGnE:  
capital 股本   ?"6Zf LRi  
capital income 資本收益   zM9#1^X  
capital outlay 資本支出   =}^NyLE?  
capital stock 股本   ) 7/Cg  
capital stock certificate 股票   I"07x'Ahq3  
carried down 移後   ' wND  
carried forward 移下頁   `g)}jo`W  
cash 現金   lvs XL  
cash account 現金賬戶   xY^sC56Z  
cash in bank 存銀行現金   -+#%]P 8l  
cash on delivery 交貨收款   6>>; fy2  
cash on hand 庫存現金   CRb8WD6.  
cash payment 現金支付   <n2@;`D  
cash purchase 現購  
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cash sale 現沽   3nq?Y8yac  
cashier 出?#123;員   &`"DG$N(  
cashiers check 本票   ALF0d|>=uj  
certificate of deposit 存款單折   :QE5 7.  
certificate of indebtedness 借據   L:R4&|E/t
 
certified check 保付支票   ^9g$/8[^c_  
certified public accountant 會計師   {ZJO5*  
charges 費用   BQ@7^E[  
charge for remittances 匯水手續費   O\5%IfB'"  
charter 營業執照   K$CC ~,D  
chartered accountant 會計師   0 67c/c  
chattles 動產   Y[ G_OoU  
check 支票   OxlA)$.hpu  
che stub 支票存根   yk+ 50/L  
closed account 己結清賬戶   $@g]?*L:  
closing 結算   jkAjYR.  
closing entries 結賬紀錄   XHr*Rs.[=  
closing stock 期末存貨   h3ygL"k  
closing the book 結賬   wu41Mz7  
columnar journal 多欄日記賬   j#NyNv(jE1  
combination 聯合   *FS8]!Qg  
commission 佣金   (`x_MTLL  
commodity 商品   !NXjax\r  
common stock 普通股   VF%QM;I[Rc  
company 公司   aO6\e>  
compensation 賠償   t*{L[c9.Uq  
compound interest 複利   ZlT }cA/n  
consignee 承銷人   ,/;Aew;  
consignment 寄銷   _:x]'w%  
consignor 寄銷人   i'>6Qo  
consolidated balance sheet 合併資產負債表   L4By5)  
consolidated profit and loss account 合併損益表   ^QK`z@B  
consolidation 合併   -t`kb*O3`  
construction cost 營建成本   _jWs(OmJ  
construction revenue 營建收入   peQwH  
contract 合同   &5CRXf  
control account 統制賬戶   rTPgHK]?l  
copyright 版權   GABZsdFZ!  
corporation 公司   BI'>\hX/V  
cost 成本   fPR_3qgQ  
cost accounting 成本會計   |;ztK[(  
cost of labour 勞工成本   TCr4-"`r-{  
cost of production 生產成本   87 Z[0>  
cost of manufacture 製造成本   Q@D7\<t  
cost of sales 銷貨成本   ;kFD769DLw  
cost price 成本價格   ' \JE>#  
credit 貸方   b!<_ JOL2.  
credit note 收款通知單   ~#_~DqbMZ5  
creditor 債權人   .<x6U*)\O  
crossed check 橫線支票   u'Y XI="(  
current account 往來活期賬戶   M'*s5:i  
current asset 流動資產   >O'\ jp}$l  
current liability 流動負債   /6x&%G:m#  
current profit and loss 本期損益   CM6% g f3  
debit 借方   1\}vU  
debt 債務   z0"t]4s  
debtor 債務人   B8&q$QV  
deed 契據   (gt\R}  
deferred assets 遞延資產   coP->&(@U#  
deferred liabilities 遞延負債   r\NqY.U&  
delivery 交貨   X
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delivery expense 送貨費   mm/\\my  
delivery order 出貨單   rRTKF0+  
demand draft 即期匯票   %hB-$nE  
demand note 即期票據   1d^~KBfv  
demurrage charge 延期費   ~_THvx1  
deposit 存款   n,N->t$i  
deposit slip 存款單   v{u3[c   
depreciation 折舊   XlppA3JON|  
direct cost 直接成本   19 5_1?'<  
direct labour 直接人工   Z@~gN5@,M  
director 董事   }:m#}s  
discount 折扣   N$fP\h^AR  
discount on purchase 進貨折扣   (tK_(gO  
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