[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。   ]GS~i+=M  
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acceptance 承兌   9qeZb%r&  
account 賬戶   a2 >[0_E  
accountant 會計員   )H+h;U  
accounting 會計   %AgA -pBp  
accounting system 會計制度   9UmBm#"  
accounts payable 應付賬款   6<76O~hNZ  
accounts receivable 應收賬款   Sf5]=F-w  
accumulated profits 累積利益   5&|5 a} 8  
adjusting entry ?#123;整記錄   ,Qo}J@e (  
adjustment ?#123;整   E(/ sXji!  
administration expense 管理費用   o>K &D$J;O  
advances 預付   S2}Z&X(  
advertising expense 廣告費   Z3n~&!  
agency 代理   g =x"cs/[  
agent 代理人   n'3u]~7^  
agreement 契約   KZ4zF  
allotments 分配數   k1wr/G'H[  
allowance 津貼   Gx;xj0-"  
amalgamation 合併   d"!yD/RD  
amortization 攤銷   \CtQ*[FmN  
amortized cost 應攤成本   u !.DnKu  
annuities 年金   /.2u.G  
applied cost 已分配成本   zze z~bv7:  
applied expense 已分配費用   :R3P 58>  
applied manufacturing expense 己分配製造費用   CjmV+%b4  
apportioned charge 攤派費用   EJ8I[(  
appreciation 漲價   Lv3XYZ
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article of association 公司章程   pDmK  
assessment 課稅   4n4j=x]@  
assets 資產   sr4jQo  
attorney fee 律師費   x~Pvh+O  
audit 審計   W1<.OO\J  
auditor 審計員   pzAoq)gg:  
average 平均數   *k!(ti[  
average cost 平均成本   >Pyc[_j  
bad debt 壞賬   86#-q7aX  
balance 餘額   hafECs  
balance sheet 資產負債表   qlEFJ5;  
bank account 銀行賬戶   3~:0?Zuq  
bank balance 銀行結存   4y1
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bank charge 銀行手續費   'Y ,1OK  
bank deposit 銀行存款   /bi6>GaC:E  
bank discount 銀行貼現   jF4csO=E  
bank draft 銀行匯票   |""=)-5N  
bank loan 銀行借款   >KKeV(Ur  
bank overdraft 銀行透支   {Wa~}1`Kl  
bankers acceptance 銀行承兌   ,FY-d$3)  
bankruptcy 破產   {GK(fBE  
bearer 持票人   /'mrDb_ip  
beneficiary 受益人   htV#5SUx&  
bequest 遺產   `i9N)3 X  
bill 票據   x!`b'U\  
bill of exchange 匯票   ~JAjr(G#o  
bill of lading 提單   AzxL%,_  
bills discounted 貼現票據   fqN75['n  
bills payable 應付票據   KS?mw`Nr  
bills receivable 應收票據   xl3zy~; M  
board of directors 董事會   RA}U#D:$i  
bonds 債券   d&5c_6oW  
bonus 紅利   TbMdQbj}  
book value 賬面價值   _HLC>pH~#  
bookkeeper 簿記員   |G)Y8 #D  
bookkeeping 簿記   ^DzL$BX  
branch office general ledger 支店往來賬戶   \WiqN*ZF  
broker 經紀人   !e&rVoA  
brought down 接前   rAM*\=  
brought forward 接上頁   ,TEuM|  
budget 預算    C`3V=BB  
by-product 副產品   luibB&p1  
by-product sales 副產品銷售   xv^Sh}\}  
capital 股本   WN$R[N  
capital income 資本收益   >dyhox2*"  
capital outlay 資本支出   6$;L]<$W>  
capital stock 股本   Z^{+,$H@  
capital stock certificate 股票   W=UqX{-j)  
carried down 移後   n>br,bQe  
carried forward 移下頁   {K<uM'ww>  
cash 現金   qQL.c+%L  
cash account 現金賬戶   |xp$OL"a  
cash in bank 存銀行現金   i3D<`\;r  
cash on delivery 交貨收款    d3Y(SPO  
cash on hand 庫存現金   kkT3wP  
cash payment 現金支付   ;CA ?eI  
cash purchase 現購   sTt9'P`  
cash sale 現沽   |3S'8OeCI  
cashier 出?#123;員   Cy<T Vk8  
cashiers check 本票   {,i=>%X*  
certificate of deposit 存款單折   09G9nu;&{  
certificate of indebtedness 借據   /%62X{=>
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certified check 保付支票   qx Wgt(Os  
certified public accountant 會計師   :G
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charges 費用   JOJh,8C)6  
charge for remittances 匯水手續費   {5U1`
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charter 營業執照   "|F.'qZrm  
chartered accountant 會計師   #m[vn^8B]y  
chattles 動產   ri#,ec|J  
check 支票   ,>&?ty9o  
che stub 支票存根   /.7$`d  
closed account 己結清賬戶   Yr5iZ~V$  
closing 結算   'CS^2Z  
closing entries 結賬紀錄   giaD9$C  
closing stock 期末存貨   5woIGO3X  
closing the book 結賬   -Uzc"Lx B  
columnar journal 多欄日記賬   ^uC"
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combination 聯合   7X(rLd 6#  
commission 佣金   Rl y jOf{0  
commodity 商品   |~ z8<  
common stock 普通股   '&N: S-  
company 公司   EW ~*@H  
compensation 賠償   FTbT9   
compound interest 複利   BO8%:/37[4  
consignee 承銷人   axWM|Bw<+  
consignment 寄銷   h~,x7]
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consignor 寄銷人   F<h&3  
consolidated balance sheet 合併資產負債表   tU9rCL:P  
consolidated profit and loss account 合併損益表   01&*`0?  
consolidation 合併   (hpTJsZ  
construction cost 營建成本   ''$` ;?t>  
construction revenue 營建收入   Tf9&,!>V  
contract 合同   7J0 ^
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control account 統制賬戶   T^KCB\\<  
copyright 版權   -$AjD?;  
corporation 公司   "B3iX@C  
cost 成本   `DI{wqV9  
cost accounting 成本會計   bq c;.4$  
cost of labour 勞工成本   p#ZMABlE,P  
cost of production 生產成本   TvQWdX=  
cost of manufacture 製造成本   \%w7D6dEZ  
cost of sales 銷貨成本   +<'uw  
cost price 成本價格   F(T=WR].o  
credit 貸方  
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credit note 收款通知單   9QX&7cs&[  
creditor 債權人   6$W-?  
crossed check 橫線支票   d [\>'>  
current account 往來活期賬戶   zi?qK?m  
current asset 流動資產   K~7'@\2 ?  
current liability 流動負債   DH}s1mNMP  
current profit and loss 本期損益   sL!;hKK  
debit 借方   ({*.!ty  
debt 債務   E`oSi ez)  
debtor 債務人   `l HKQwu  
deed 契據   $ka1X&f  
deferred assets 遞延資產   *D,v>(  
deferred liabilities 遞延負債   3&.TU5]`-  
delivery 交貨   Jm{As*W>  
delivery expense 送貨費   OhA^UP01-  
delivery order 出貨單   [i,5>YIk
 
demand draft 即期匯票   UMHuIA:%U  
demand note 即期票據   wZ (uq?3S`  
demurrage charge 延期費   +=n x|:no  
deposit 存款   iqU.a/~y  
deposit slip 存款單   [15hci+-  
depreciation 折舊   o=a:L^nt,  
direct cost 直接成本   '^P*F9  
direct labour 直接人工   sqq/b9 uL/  
director 董事   y1@"H/nYJ  
discount 折扣   1A,4Aw<  
discount on purchase 進貨折扣   B}TInI%H  
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