[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。   PSHs<Z47  
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acceptance 承兌   +X;6%O;  
account 賬戶   d<6L&8 )<  
accountant 會計員   ?k_=?m  
accounting 會計   -lMC{~h\(S  
accounting system 會計制度   oUw-l_M]  
accounts payable 應付賬款   jVRd[  
accounts receivable 應收賬款   (7ew&u\Li  
accumulated profits 累積利益   U)p2PTfB  
adjusting entry ?#123;整記錄   HXdPKS4q  
adjustment ?#123;整   m ]K.0E  
administration expense 管理費用   o D* '  
advances 預付   BJj~fNm1Zr  
advertising expense 廣告費   /,0t,"&Aqa  
agency 代理   ]V@!kg(p8  
agent 代理人   >uOc#+5M.  
agreement 契約   4kg9
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allotments 分配數   XtfL{Fy|T  
allowance 津貼   p]+W1v}V!  
amalgamation 合併   &9s6p6eb  
amortization 攤銷   E7_^RWG  
amortized cost 應攤成本   m; ABHq#  
annuities 年金   Gcs+@7!b  
applied cost 已分配成本   TTE#7\K~B  
applied expense 已分配費用   *qb`wg  
applied manufacturing expense 己分配製造費用   I;-{#OE,  
apportioned charge 攤派費用   g>im2AD+e  
appreciation 漲價   j9u-C/Q\r  
article of association 公司章程   syZ-xE]}  
assessment 課稅   e('c9 Y  
assets 資產   N%B#f\N  
attorney fee 律師費   !)9zH  
audit 審計   Z@ws,f^e  
auditor 審計員   >uuX<\cW  
average 平均數   )%tf,3  
average cost 平均成本   @ ~sp:l  
bad debt 壞賬   u8<=FV3  
balance 餘額   <01B\t
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balance sheet 資產負債表   AN~1E@"  
bank account 銀行賬戶   J)fS2Ni+  
bank balance 銀行結存   >leOyBEAR  
bank charge 銀行手續費   IeU.T@ $  
bank deposit 銀行存款   iuHG9#n  
bank discount 銀行貼現   MJg^ QVM  
bank draft 銀行匯票   Xj-3C[8@  
bank loan 銀行借款   2#!$f_  
bank overdraft 銀行透支   S,8zh/1y  
bankers acceptance 銀行承兌   I'@ }Yjm|  
bankruptcy 破產   }dXL= ul  
bearer 持票人   ttw@nv% @  
beneficiary 受益人   ./g0T{&  
bequest 遺產   }]s~L9_z['  
bill 票據   _&z>Id`w  
bill of exchange 匯票   XW#4C*5?d  
bill of lading 提單   ]
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bills discounted 貼現票據   lT:<ZQyjT  
bills payable 應付票據   gEe}xI  
bills receivable 應收票據   {[9^@k  
board of directors 董事會   Sc0ZT/Lm  
bonds 債券   +.R-a+y3  
bonus 紅利   ^Ue.9#9T&g  
book value 賬面價值   R#ZDB]2  
bookkeeper 簿記員   U=y
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bookkeeping 簿記   ~T-.k 7t  
branch office general ledger 支店往來賬戶   v[|iuOU  
broker 經紀人   w}1)am&pD  
brought down 接前   7Ow7|  
brought forward 接上頁   Q.|2/6hD7[  
budget 預算   ;,A\bmC  
by-product 副產品   K7l{&2>?  
by-product sales 副產品銷售   8zGzn%^  
capital 股本   zyR pHM$E  
capital income 資本收益   *@ o3{0[Z  
capital outlay 資本支出   aH$~':[93  
capital stock 股本   zm}
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capital stock certificate 股票   W[?B@sdSZ  
carried down 移後   i
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carried forward 移下頁   "_l[4
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cash 現金   *=Fcu@  
cash account 現金賬戶   CeJ|z{F\  
cash in bank 存銀行現金   TB[vpTC9)  
cash on delivery 交貨收款   -?(RoWv@X&  
cash on hand 庫存現金   wTW"1M  
cash payment 現金支付   u<8Q[_E&  
cash purchase 現購   TXaXJIp  
cash sale 現沽   1)R)+`y  
cashier 出?#123;員   |}}]&:w2  
cashiers check 本票   ))F.|w  
certificate of deposit 存款單折   5R Hs  
certificate of indebtedness 借據   `WB|h)Y  
certified check 保付支票   Mm;)O'XDE  
certified public accountant 會計師   f/B--jq  
charges 費用   lV 9q;!/1  
charge for remittances 匯水手續費   !eq]V9  
charter 營業執照   fkG8,=  
chartered accountant 會計師   4TKi)0 #7  
chattles 動產   3q>"#+R.t  
check 支票   q-Qws0\v.  
che stub 支票存根   bDo'hDmW  
closed account 己結清賬戶   st2>e1vg  
closing 結算   QD<4(@c5|  
closing entries 結賬紀錄   kMo)4Xp  
closing stock 期末存貨   c`.:"i"k3  
closing the book 結賬   a#IJ<^[8  
columnar journal 多欄日記賬   UE4#j\  
combination 聯合   o7+/v70D  
commission 佣金   O,{ (  
commodity 商品   fUXp)0O  
common stock 普通股   uS'ji k}  
company 公司   _#O?g=1  
compensation 賠償   #dft-23  
compound interest 複利   $T4PC5.  
consignee 承銷人   w(j9[  
consignment 寄銷   jveRiW@  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   +XE21hb   
consolidated profit and loss account 合併損益表   :tqjm:  
consolidation 合併   r2th6hl~  
construction cost 營建成本   3EvA 5K.  
construction revenue 營建收入   vFOv IVp  
contract 合同   ttnXEF  
control account 統制賬戶   ~30Wb9eL  
copyright 版權   D$cMPFa2Nt  
corporation 公司   fq|2E&&v  
cost 成本   Uja C( c  
cost accounting 成本會計   ?N ga  
cost of labour 勞工成本   Pb,^UFa=  
cost of production 生產成本   1aE/_  
cost of manufacture 製造成本   ^H4iHjg  
cost of sales 銷貨成本   )9r%% #  
cost price 成本價格   )ta5y7np  
credit 貸方   LXLDu2/@  
credit note 收款通知單   L\ %_<2  
creditor 債權人   J[H
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crossed check 橫線支票   C=IH
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current account 往來活期賬戶   Xoy1Gi?  
current asset 流動資產   w8 $Qh%J'<  
current liability 流動負債   hYn'uL^~[  
current profit and loss 本期損益   M9#QS`G  
debit 借方   /09=Tyy/\  
debt 債務   ]eW|}V7A:  
debtor 債務人   L{f>;[FR  
deed 契據   F9\Ot^~  
deferred assets 遞延資產   aS
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deferred liabilities 遞延負債   `tG_O  
delivery 交貨   yV/ J(  
delivery expense 送貨費   G)hH?_U#T  
delivery order 出貨單   nY9qY Fw  
demand draft 即期匯票   lM,zTNu-z  
demand note 即期票據   !&O/7ywe  
demurrage charge 延期費   S I7B6c  
deposit 存款  
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deposit slip 存款單   P(epG?Qg  
depreciation 折舊   2\{uqv  
direct cost 直接成本   //lZmyP?  
direct labour 直接人工   1gm/{w6O  
director 董事   >iH).:j  
discount 折扣   e6HlOGPVQH  
discount on purchase 進貨折扣   t`T\d\  
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