[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。   ^Mhh2v  
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acceptance 承兌   T0b/txS  
account 賬戶   P9S)7&+DL  
accountant 會計員   A%&lW9z7  
accounting 會計   6-5{7E}/b  
accounting system 會計制度   NQiu>Sg  
accounts payable 應付賬款   ! z5c+JqN  
accounts receivable 應收賬款   QMX  
accumulated profits 累積利益   Zk|PQfi+  
adjusting entry ?#123;整記錄   |A0U3$S=  
adjustment ?#123;整   AxO.adQE%  
administration expense 管理費用   q8GCO\(  
advances 預付   t
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advertising expense 廣告費   :qShP3^  
agency 代理   heb{i5el  
agent 代理人   v=
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agreement 契約   K4{[s z  
allotments 分配數   SF ^$p$mC  
allowance 津貼   S~|\bnE  
amalgamation 合併   889^P`Q5  
amortization 攤銷   2<AQ{ c  
amortized cost 應攤成本   :r:x|[3.  
annuities 年金   5~#oQ&  
applied cost 已分配成本   u2I@ fH/  
applied expense 已分配費用   R.GDCGAL  
applied manufacturing expense 己分配製造費用   B~O<?@]d  
apportioned charge 攤派費用   2J 3y 1  
appreciation 漲價   =dWqB&  
article of association 公司章程   7MKZ*f@x;  
assessment 課稅   C8(0|XX  
assets 資產   AmCymT3P*e  
attorney fee 律師費   &*Kk> 4  
audit 審計   ybIqn0&[  
auditor 審計員   ]\ZmK0q<:  
average 平均數   ]&='E.f  
average cost 平均成本   K
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bad debt 壞賬   usi3z9P>n  
balance 餘額   mMCd  
balance sheet 資產負債表   (d.M} G  
bank account 銀行賬戶   br?pfs$U  
bank balance 銀行結存   ,~Lx7 5{  
bank charge 銀行手續費   tq*6]q8c>  
bank deposit 銀行存款   C_h$$G{S(  
bank discount 銀行貼現   4P7r\hs  
bank draft 銀行匯票   ArT@BqWd  
bank loan 銀行借款   $ B]_^  
bank overdraft 銀行透支   <?Z]h]C^o  
bankers acceptance 銀行承兌   sv6 m)pwh  
bankruptcy 破產   q1rD>n&d  
bearer 持票人   lxR]Bh+  
beneficiary 受益人   [mG!-
.ll  
bequest 遺產   {~'Iu8TvZ  
bill 票據   fK ^;?4  
bill of exchange 匯票   ~svea>Fmr  
bill of lading 提單   +z~bH!$2  
bills discounted 貼現票據   owA.P-4  
bills payable 應付票據   "_+8z_  
bills receivable 應收票據   <Iil*
\SC  
board of directors 董事會   CX]L'  
bonds 債券   e=[@HVr   
bonus 紅利   2=VFUR 8  
book value 賬面價值   y7Hoy.(  
bookkeeper 簿記員   wf^p?=Ke  
bookkeeping 簿記   60xL.Z   
branch office general ledger 支店往來賬戶   aR)w~s\6  
broker 經紀人   E>u U6#v  
brought down 接前   /.t1Ow  
brought forward 接上頁   }Am5b@g"$Y  
budget 預算   =8Z-ORW51  
by-product 副產品   fBBtS S  
by-product sales 副產品銷售   o"p['m*g  
capital 股本   ;O<-4$  
capital income 資本收益   zS`KJVm  
capital outlay 資本支出   L=I;0Ip9y  
capital stock 股本   zu,Yu
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capital stock certificate 股票   fY|[YPGO^  
carried down 移後   ofs'xs1C  
carried forward 移下頁   tLP Er@  
cash 現金   ;B{oGy.  
cash account 現金賬戶   y&wo"';  
cash in bank 存銀行現金   Ggbz  
cash on delivery 交貨收款   "EZpTy}Ee  
cash on hand 庫存現金   c^z)[  
cash payment 現金支付   /^WOrMR  
cash purchase 現購   *bzqH2h8  
cash sale 現沽   x+[ATZ([  
cashier 出?#123;員   sg4(@>  
cashiers check 本票   mH)8A+us  
certificate of deposit 存款單折   j-| !QlB  
certificate of indebtedness 借據   blkPsp)m"  
certified check 保付支票   )OK"H^}f  
certified public accountant 會計師   7ab'q&Y[  
charges 費用   Fx:4d$>;  
charge for remittances 匯水手續費   I[n|#N  
charter 營業執照   ONFx -U]  
chartered accountant 會計師   WwxV}?Cf+  
chattles 動產   y=AF EP  
check 支票   G[{Av5g mx  
che stub 支票存根   O.{
  
closed account 己結清賬戶   E,Xl8rC  
closing 結算   p!\GJ a",  
closing entries 結賬紀錄   jI9#OEH_g  
closing stock 期末存貨   b)r;a5"<5  
closing the book 結賬   p ^9o*k`u  
columnar journal 多欄日記賬   _\{/#J;lN  
combination 聯合   `$ vf9'\+  
commission 佣金   uII! ?   
commodity 商品   {Ia$!q)  
common stock 普通股   % pAbk
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company 公司   $"?$r  
compensation 賠償   zT93Sb  
compound interest 複利   0:c3aq&u  
consignee 承銷人   Qkc9X0J!  
consignment 寄銷   >'jk L5l  
consignor 寄銷人   e{^^u$C1.e  
consolidated balance sheet 合併資產負債表   -vc ,O77z"  
consolidated profit and loss account 合併損益表   uavyms^  
consolidation 合併   DQ c pIV  
construction cost 營建成本   Q% ^_<u  
construction revenue 營建收入   3\cx(  
contract 合同   q(Ow:3&  
control account 統制賬戶   t. DnF[  
copyright 版權   +Eel|)Z*Q  
corporation 公司   >:BgatyP
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cost 成本   Iz>\qC}  
cost accounting 成本會計   9WV8ZP  
cost of labour 勞工成本   {XwDvLZ  
cost of production 生產成本    ?8;WP&  
cost of manufacture 製造成本   N,:G5Wx
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cost of sales 銷貨成本   c{qTVi5e  
cost price 成本價格   -#R63f&  
credit 貸方   O'QnfpQ*9  
credit note 收款通知單   }g:'K  
creditor 債權人   Mhc5<~?  
crossed check 橫線支票   \tCK7sBn  
current account 往來活期賬戶   (!Xb8rV0_  
current asset 流動資產   - b`
  
current liability 流動負債   +>yspOEz  
current profit and loss 本期損益   `G=+qti  
debit 借方   ==trl#kQ%%  
debt 債務   ~RZN+N  
debtor 債務人   s!1/Bm|_T  
deed 契據   @g*[}`8]y  
deferred assets 遞延資產   jHObWUX  
deferred liabilities 遞延負債   +U?7 3cYN  
delivery 交貨   ch0cFF^]  
delivery expense 送貨費   xn)F(P 0kv  
delivery order 出貨單   vG=Pi'4XXo  
demand draft 即期匯票   -iFFXESVX  
demand note 即期票據   "Nz"|-3Irv  
demurrage charge 延期費   9NZq k  
deposit 存款   Oi{J}2U  
deposit slip 存款單  

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depreciation 折舊   m~&>+q ^7  
direct cost 直接成本   m}2hIhD9  
direct labour 直接人工   = \K/ulZo  
director 董事   XXQC`%-]<i  
discount 折扣   $"#M:V@  
discount on purchase 進貨折扣   XjYMp3  
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