[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。   E5d?toZ,8"  
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acceptance 承兌   j9zK=eG  
account 賬戶   H6ff b)&  
accountant 會計員   G3{t{XkV  
accounting 會計   $vNz^!zgV  
accounting system 會計制度   /"A)}>a  
accounts payable 應付賬款   F NpMu3Q  
accounts receivable 應收賬款   49%qBO$R  
accumulated profits 累積利益   >hcA:\UPk  
adjusting entry ?#123;整記錄   0GR\iw$[J  
adjustment ?#123;整   6iwIEb  
administration expense 管理費用   / ,3,l^kZ  
advances 預付   +8e~jf3E1  
advertising expense 廣告費   aa8xo5tIp  
agency 代理   v\Zni4   
agent 代理人   d\aarhD8*  
agreement 契約   ^h+,Kn0@  
allotments 分配數   2|vArRKt  
allowance 津貼   c}iVBN6~.<  
amalgamation 合併   2Yd0:
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amortization 攤銷   'p=5hsG  
amortized cost 應攤成本   ?CB*MWjd  
annuities 年金   {R[FwB^7wJ  
applied cost 已分配成本   n:zoN2lC  
applied expense 已分配費用   (pBOv:6  
applied manufacturing expense 己分配製造費用   nQuiRTU<  
apportioned charge 攤派費用   M_tY:v  
appreciation 漲價   J/3qJst
 
article of association 公司章程   z?$F2+f&  
assessment 課稅   I@Vh
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assets 資產   v,Lv4)  
attorney fee 律師費   (0s7<&Iu  
audit 審計   l4+!H\2  
auditor 審計員   xaO9?{O  
average 平均數   1JIL6w _  
average cost 平均成本   IYm~pXg^0  
bad debt 壞賬   ,}15Cse  
balance 餘額   @OOnO+g  
balance sheet 資產負債表   %} WSw~X  
bank account 銀行賬戶   NG-Wn+W@b  
bank balance 銀行結存   ]3tg|?%B  
bank charge 銀行手續費   iOpMU  
bank deposit 銀行存款   'P{0K?{H-4  
bank discount 銀行貼現   }Z T{  
bank draft 銀行匯票   S p
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bank loan 銀行借款    :[:5^R  
bank overdraft 銀行透支   J+f .r|?  
bankers acceptance 銀行承兌   Ad)Po  
bankruptcy 破產   rQ|^H
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bearer 持票人   |;2Y|>=  
beneficiary 受益人   l2uh"!
 
bequest 遺產   +]|aACt]  
bill 票據   Js7(TFQE  
bill of exchange 匯票   zx"'WM *  
bill of lading 提單   4`lt 4L  
bills discounted 貼現票據   h&eu}
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bills payable 應付票據   ~[|&)}q  
bills receivable 應收票據   =[%ge{,t  
board of directors 董事會   ":E^&yQ  
bonds 債券   OE87&Cl"{t  
bonus 紅利   su]CaHU  
book value 賬面價值   7Iu^l4=2  
bookkeeper 簿記員   ~m^.&mv3/  
bookkeeping 簿記   Le3H!9lbc  
branch office general ledger 支店往來賬戶   yidUtSv=,  
broker 經紀人   ^)ouL25Z*2  
brought down 接前   nU]n]gd  
brought forward 接上頁   Wz)O,X^  
budget 預算   !mNXPqnN  
by-product 副產品   (_G&S~@.  
by-product sales 副產品銷售   %bo0-lnp  
capital 股本   "&jA CI  
capital income 資本收益   TWF6YAQm  
capital outlay 資本支出   XMb
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capital stock 股本   xU$A/!oK  
capital stock certificate 股票   L><# I  
carried down 移後   IC&x L
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carried forward 移下頁   ylm*a74-X  
cash 現金   pG?AwB~@n  
cash account 現金賬戶   c$?(zt;  
cash in bank 存銀行現金   UM$\{$  
cash on delivery 交貨收款   /BB(ri G  
cash on hand 庫存現金   SN!TE,=I  
cash payment 現金支付   Jy&O4g/'5  
cash purchase 現購   uq<kT
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cash sale 現沽   ([~9v@+  
cashier 出?#123;員   W.OcmA>x  
cashiers check 本票   >hqev-   
certificate of deposit 存款單折   AR9D;YfR~  
certificate of indebtedness 借據   KL:x!GsV5e  
certified check 保付支票   ZH8O%>!  
certified public accountant 會計師   z3!j>X_w  
charges 費用   %lVc7L2]  
charge for remittances 匯水手續費   ^LfN6{  
charter 營業執照   6*`KC)a  
chartered accountant 會計師   :s8^nEK  
chattles 動產   9kmEg$WM  
check 支票   Yud]s~N  
che stub 支票存根   dQUZ11  
closed account 己結清賬戶   VC%{qal;q  
closing 結算   O;RsYs9  
closing entries 結賬紀錄   v~|~&Dwq  
closing stock 期末存貨   3WdYDv]N}L  
closing the book 結賬   Xv[5)4N  
columnar journal 多欄日記賬   F?!P7 zW  
combination 聯合   }SL&Y`Y]  
commission 佣金   [?rK9I&  
commodity 商品    j#^EZ/  
common stock 普通股   3vx5dUgl,  
company 公司   USgZ%x
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compensation 賠償   ~{Gbu
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compound interest 複利   sT.;*3{  
consignee 承銷人   (S1c6~  
consignment 寄銷   0vN<0  
consignor 寄銷人   5,/rh,?  
consolidated balance sheet 合併資產負債表   2$=U#!OtU  
consolidated profit and loss account 合併損益表   /Y=Cg%+  
consolidation 合併   <9zzjgzG{c  
construction cost 營建成本   VyQ@. Lm  
construction revenue 營建收入   >b2j j+8  
contract 合同   eVL#3|=  
control account 統制賬戶   p,_,o3@~  
copyright 版權   O@*7O~ eO  
corporation 公司   ^PwZP;On  
cost 成本   {Ju  
cost accounting 成本會計   }yQ&[Mt  
cost of labour 勞工成本   }xZR`xP(  
cost of production 生產成本   UQq,Xq  
cost of manufacture 製造成本   "R8:s  
cost of sales 銷貨成本   
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cost price 成本價格   R]{zGFnx  
credit 貸方   &72 ( <  
credit note 收款通知單   f uzz3#  
creditor 債權人   <sU?q<MC  
crossed check 橫線支票   +ucj>g1(#  
current account 往來活期賬戶   pib i#  
current asset 流動資產   [bE-Uu7q5P  
current liability 流動負債   E P1f6ps  
current profit and loss 本期損益   'i-6JG%  
debit 借方   NifD pqjgt  
debt 債務   @Z0?1+k  
debtor 債務人   Ew `(x30E  
deed 契據   b&q!uFP  
deferred assets 遞延資產   rGa@!^hk  
deferred liabilities 遞延負債   NC]]`O2r@  
delivery 交貨   4:umD*d 3E  
delivery expense 送貨費  
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delivery order 出貨單   @zu IR0Gr)  
demand draft 即期匯票   tX'`4!{@+  
demand note 即期票據   0L->e(Vf7u  
demurrage charge 延期費   Uc>kiWW  
deposit 存款   c@SNbY4}%  
deposit slip 存款單   n6AN  
depreciation 折舊   e"=/zZH3  
direct cost 直接成本   VT>TmfN(I  
direct labour 直接人工   ;Dh\2! sr  
director 董事   .>QzM>zO  
discount 折扣   hc"l^a!7ic  
discount on purchase 進貨折扣   u^6@ !M  
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