[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。   z]_wjYn Z  
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acceptance 承兌   bN1|q|9  
account 賬戶   vc;$-v$&  
accountant 會計員   /NI;P]s.  
accounting 會計   SJn;{X>)q  
accounting system 會計制度   he;dq)-e9  
accounts payable 應付賬款   U]H#MiC!  
accounts receivable 應收賬款   wDal5GJp  
accumulated profits 累積利益    2lH&  
adjusting entry ?#123;整記錄   BLQ6A<  
adjustment ?#123;整   &[?\k>  
administration expense 管理費用   :^6y7&o[  
advances 預付   Q4#m\KK;i9  
advertising expense 廣告費   LM<qT-/qs  
agency 代理   ?jv
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agent 代理人   -A^_{4X  
agreement 契約   !C'
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allotments 分配數   _7Ju  
allowance 津貼   99e.n0  
amalgamation 合併   g[' ^L+hd  
amortization 攤銷   -">;-3,K  
amortized cost 應攤成本   AUG#_HE]k  
annuities 年金   z% ?+AM)P  
applied cost 已分配成本   xX&+WR  
applied expense 已分配費用   'urafE4M  
applied manufacturing expense 己分配製造費用   we//|fA<  
apportioned charge 攤派費用   ^eY!U%.  
appreciation 漲價   cKca;SNql1  
article of association 公司章程   3)<yod=  
assessment 課稅   -V77C^()8d  
assets 資產   $Vg>I>i  
attorney fee 律師費   {I%cxQ#y  
audit 審計   gV's=c
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auditor 審計員   oq
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average 平均數   HAdg/3Hw  
average cost 平均成本   X]TG<r  
bad debt 壞賬   S6D KREO  
balance 餘額   L\J;J%fz.  
balance sheet 資產負債表   Mq156TL  
bank account 銀行賬戶   UERLtSQ  
bank balance 銀行結存   z#wkiCRYm  
bank charge 銀行手續費   8b&/k8i:  
bank deposit 銀行存款    JYI,N  
bank discount 銀行貼現   AofKw  
bank draft 銀行匯票   E4jNA}3k+  
bank loan 銀行借款   Z"xvh81P  
bank overdraft 銀行透支   Di6?[(8  
bankers acceptance 銀行承兌   Q~ w|#  
bankruptcy 破產   R B  
bearer 持票人   &jJL"gq"  
beneficiary 受益人   \;Biq`  
bequest 遺產   (=AWOU+  
bill 票據   -=Q*Ml#I  
bill of exchange 匯票   6@5+m 0`u3  
bill of lading 提單   +Mb.:_7'  
bills discounted 貼現票據   l_d5oAh   
bills payable 應付票據   kS);xA8s]  
bills receivable 應收票據   D;*SnU(9 L  
board of directors 董事會   m=:9+z  
bonds 債券   s/#!VnU6   
bonus 紅利   P/eeC"  
book value 賬面價值   Czu 9o;xr  
bookkeeper 簿記員   jvL[ JI,b  
bookkeeping 簿記   C ;W"wBz9  
branch office general ledger 支店往來賬戶   &K#M*B,*p  
broker 經紀人   ~qKY) "gG  
brought down 接前   oJz^|dW  
brought forward 接上頁   Q(?#'<.#  
budget 預算   4xje$/_d  
by-product 副產品   EW OVx*l  
by-product sales 副產品銷售   `*R
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capital 股本   z>Y-fN`,  
capital income 資本收益   .|70;  
capital outlay 資本支出   T.BW H2gRP  
capital stock 股本   ![=yi tB  
capital stock certificate 股票   AQvudx
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carried down 移後   ]h+j)J}[A  
carried forward 移下頁   +I|vzz`ZVr  
cash 現金   V b?oJhR  
cash account 現金賬戶   14yv$,  
cash in bank 存銀行現金   \
Gvm9M  
cash on delivery 交貨收款   ;*Et[}3  
cash on hand 庫存現金   |/{=ww8|  
cash payment 現金支付   oD.Cs'  
cash purchase 現購   {4Cmu;u  
cash sale 現沽   '-~~-}= sJ  
cashier 出?#123;員   Zb>?8  
cashiers check 本票   ;?p>e
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certificate of deposit 存款單折   }S-O&Z  
certificate of indebtedness 借據   sDlO#  
certified check 保付支票   S2&4g/  
certified public accountant 會計師   3F2w-+L  
charges 費用   2fd{hJDq;5  
charge for remittances 匯水手續費   VpDbHAg  
charter 營業執照   <PH#[dH  
chartered accountant 會計師   +[mk<pQ  
chattles 動產   m;QMQeGz  
check 支票   Kn1a>fLaJ_  
che stub 支票存根   !Wnb|=j  
closed account 己結清賬戶   2E'UZ m  
closing 結算   8<Av@9 *}  
closing entries 結賬紀錄   q@8*
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closing stock 期末存貨   2FJ*f/  
closing the book 結賬   x s|FE3:a  
columnar journal 多欄日記賬   +cN8Y}V  
combination 聯合   XW]tnrs  
commission 佣金   k5pN  
commodity 商品   D'Q\za  
common stock 普通股   @\#td5'  
company 公司   83#mB:^R  
compensation 賠償   zK@@p+n_#.  
compound interest 複利   Rima;9.Y0  
consignee 承銷人   1=V-V<  
consignment 寄銷   SO!8Di  
consignor 寄銷人   VMWf>ZU  
consolidated balance sheet 合併資產負債表   ZD{LXJ{Vm  
consolidated profit and loss account 合併損益表   ISvpQ 3{)s  
consolidation 合併   fNFY$:4X  
construction cost 營建成本   $>LQ6|XRu  
construction revenue 營建收入   oCz/HQoBk  
contract 合同   k{-Cwo  
control account 統制賬戶   K be C"mi  
copyright 版權   W'M*nR|xo  
corporation 公司   /%^#8<=|U  
cost 成本   'D1xh~  
cost accounting 成本會計   >z@0.pN]7  
cost of labour 勞工成本   S)@j6(HC4  
cost of production 生產成本   ujpJ@OWj  
cost of manufacture 製造成本   I; rGD^  
cost of sales 銷貨成本   pEA:L$&  
cost price 成本價格   N;`n@9BF  
credit 貸方   k8zI(5.>
 
credit note 收款通知單   UkFC~17P  
creditor 債權人   {)sdiE  
crossed check 橫線支票   VI*$em O0  
current account 往來活期賬戶   6D3B^.rj]  
current asset 流動資產   yJIscwF  
current liability 流動負債  
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current profit and loss 本期損益   l.M0`Cn-%  
debit 借方   JB<t6+"rD  
debt 債務   dSHDWu&  
debtor 債務人   TB31- ()  
deed 契據   #Gi$DMW  
deferred assets 遞延資產   K{+2G&i  
deferred liabilities 遞延負債   'LDQgC*%  
delivery 交貨   ,I;>aE<#  
delivery expense 送貨費   ?}Y]|c^W  
delivery order 出貨單   &$H!@@09|w  
demand draft 即期匯票   =Dj#gV  
demand note 即期票據   UJ2U1H54h  
demurrage charge 延期費   1< ?4\?j  
deposit 存款   }^\oCR@  
deposit slip 存款單   I7]8Y=xf  
depreciation 折舊   gs`q6f%(  
direct cost 直接成本   .T`%tJ-Em  
direct labour 直接人工   iWR)ke  
director 董事   #KvlYZ+1  
discount 折扣   g<qaXv  
discount on purchase 進貨折扣   RxQ*  
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