[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。   ZV#$Z  
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acceptance 承兌   >e_%M50  
account 賬戶   =jG?v'X  
accountant 會計員   SauHFl8?  
accounting 會計   9mm2Vps;  
accounting system 會計制度   Okoo(dfM
 
accounts payable 應付賬款   5l&jPk!=  
accounts receivable 應收賬款   [edH%S}\  
accumulated profits 累積利益   2|s<[V3rP-  
adjusting entry ?#123;整記錄   zze z~bv7:  
adjustment ?#123;整   :R3P 58>  
administration expense 管理費用   CjmV+%b4  
advances 預付   EJ8I[(  
advertising expense 廣告費   Lv3XYZ
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agency 代理   pDmK  
agent 代理人   O$(c.(_$  
agreement 契約   $"1pw s?d  
allotments 分配數   Za9$Hh/X  
allowance 津貼   vh{9'vd3el  
amalgamation 合併   a G@nErdW  
amortization 攤銷   !(yT7#?hP  
amortized cost 應攤成本   9c6'  
annuities 年金   !3QRzkJX~  
applied cost 已分配成本   #hZQ >zcF  
applied expense 已分配費用   7 {nl.. `  
applied manufacturing expense 己分配製造費用   CX.SYr&!R  
apportioned charge 攤派費用   dWjx"7^  
appreciation 漲價   zw< 4G[u  
article of association 公司章程   OuNj:  
assessment 課稅   uX98iJ  
assets 資產   Vl4Z_viNH  
attorney fee 律師費   ?'Oj=k"c7  
audit 審計   g?gq
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auditor 審計員   p}&Md-$1  
average 平均數   @$EjD3Z-  
average cost 平均成本   J2'W =r_#  
bad debt 壞賬   n{L:MT9TD  
balance 餘額   `i9N)3 X  
balance sheet 資產負債表   x!`b'U\  
bank account 銀行賬戶   ~JAjr(G#o  
bank balance 銀行結存   >eRZ+|k?N  
bank charge 銀行手續費   fqN75['n  
bank deposit 銀行存款   KS?mw`Nr  
bank discount 銀行貼現   xl3zy~; M  
bank draft 銀行匯票   jp% +n  
bank loan 銀行借款   NWb} OXK/  
bank overdraft 銀行透支   8,_ -0_^$  
bankers acceptance 銀行承兌   =MCNCV/
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bankruptcy 破產   M5F(<,n;  
bearer 持票人   |7]?>-  
beneficiary 受益人   Oy:QkV9  
bequest 遺產   EN O? ;  
bill 票據   wZ$tJQO  
bill of exchange 匯票   %v_IX2'  
bill of lading 提單   pXve02b1B  
bills discounted 貼現票據   is9}ePC7Xu  
bills payable 應付票據   oPCrD.s  
bills receivable 應收票據   -%>8.#~G  
board of directors 董事會   O@nqHZ  
bonds 債券   VccM=w%*  
bonus 紅利   I 88Zrhw  
book value 賬面價值   m"<4\;GK  
bookkeeper 簿記員   7Pwg+ |  
bookkeeping 簿記   gxI&f  
branch office general ledger 支店往來賬戶   *X~B-a|nJ  
broker 經紀人   r|*:9|y{"/  
brought down 接前   kJI3`gS+  
brought forward 接上頁   #FEa 5  
budget 預算   Ze#Jhn@  
by-product 副產品   ,.[.SU#V  
by-product sales 副產品銷售   0{-`Th+h  
capital 股本   L'13BRu`  
capital income 資本收益   d[)_sa  
capital outlay 資本支出   sS-W~u|C  
capital stock 股本   kxygf9I!;  
capital stock certificate 股票   LE8K)i  
carried down 移後   ^eT@!N  
carried forward 移下頁   'G<}U343=8  
cash 現金    qe[  
cash account 現金賬戶   O;UiYrXU  
cash in bank 存銀行現金   EbG_43SV  
cash on delivery 交貨收款   8oa)qaG1  
cash on hand 庫存現金   %I_&Ehu  
cash payment 現金支付   anK[P'Y  
cash purchase 現購   w
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cash sale 現沽   jaK'
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cashier 出?#123;員   *C5:#A0  
cashiers check 本票   hN& yc  
certificate of deposit 存款單折   *4-r`k|@>/  
certificate of indebtedness 借據     YfTd  
certified check 保付支票   ?68$3;  
certified public accountant 會計師   P)Z/JHB  
charges 費用   v$[ @]`  
charge for remittances 匯水手續費   Q.rB\8ea  
charter 營業執照   4\&H?:c.  
chartered accountant 會計師   6lN?)<uQ  
chattles 動產   ^Vl^,@  
check 支票   \H,V 9!B  
che stub 支票存根   \k|_&hG  
closed account 己結清賬戶   5tN%a>D%  
closing 結算   `kqT{fs  
closing entries 結賬紀錄   kSLSxfR  
closing stock 期末存貨   6].yRNy"  
closing the book 結賬   8o!  
columnar journal 多欄日記賬   W3FymCI  
combination 聯合   nwY2BIB  
commission 佣金   [Xs}FJ  
commodity 商品   -;l`h RW  
common stock 普通股   M7`UoTc+>d  
company 公司   )W[KD,0+j  
compensation 賠償   !}iLO0  
compound interest 複利   `K$:r4/[  
consignee 承銷人   %2^['8t#NH  
consignment 寄銷   @:S$|D~  
consignor 寄銷人   }9MW!Ss  
consolidated balance sheet 合併資產負債表   4aj[5fhb-  
consolidated profit and loss account 合併損益表   2v"wWap-+  
consolidation 合併   C*"Rd   
construction cost 營建成本   (jp1; #P!  
construction revenue 營建收入   )fxo )GS  
contract 合同   M
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control account 統制賬戶   $ 1akI  
copyright 版權   #cw! &  
corporation 公司   j)6@q@P/  
cost 成本   Q.j-C}a  
cost accounting 成本會計   M\:"~XW  
cost of labour 勞工成本   w:m'uB%W  
cost of production 生產成本   N2[, aU  
cost of manufacture 製造成本   Zr
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cost of sales 銷貨成本   o%kSR ]V|  
cost price 成本價格   P Xyyyir{  
credit 貸方   `l HKQwu  
credit note 收款通知單   ;y:#S^|?-z  
creditor 債權人   I>N-95  
crossed check 橫線支票   5A0KV7N5  
current account 往來活期賬戶   yC9:sQ'k  
current asset 流動資產   FiV^n6-F`  
current liability 流動負債   `77;MGg*  
current profit and loss 本期損益   S#dyRTmI  
debit 借方   '0\0SL   
debt 債務   E'S<L|A/  
debtor 債務人   [+%p!T  
deed 契據   m _t(rn~f6  
deferred assets 遞延資產   =2ATqb"$w  
deferred liabilities 遞延負債   +=n x|:no  
delivery 交貨   K9x*Sep  
delivery expense 送貨費   "wc`fg"3  
delivery order 出貨單   J8qu]{0I"  
demand draft 即期匯票   HB/ _O22  
demand note 即期票據   PO=ZxG
  
demurrage charge 延期費   b?+Yo>yF8  
deposit 存款   LM'*OtpDG  
deposit slip 存款單   pl1EJ <  
depreciation 折舊   /ieu)m:2  
direct cost 直接成本   hq|jC  
direct labour 直接人工   +1JZB*W  
director 董事   -9tXv+v?  
discount 折扣   pAPQi|CN  
discount on purchase 進貨折扣   L<[
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