[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。   =--oH'P=M  
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acceptance 承兌   1Zt>andBF  
account 賬戶   E UjA-L(  
accountant 會計員   >Pf\"%*  
accounting 會計   ^g N/5
 
accounting system 會計制度   w~wg[d  
accounts payable 應付賬款   &"'Z)iWm  
accounts receivable 應收賬款   Ze"m;T  
accumulated profits 累積利益   U2vM|7]VP  
adjusting entry ?#123;整記錄   + [~)a4#  
adjustment ?#123;整   ~Y3X*  
administration expense 管理費用   G;P y%8  
advances 預付   J1g+
H2  
advertising expense 廣告費   Nn='9s9F?}  
agency 代理   Wf:LYL  
agent 代理人   pxb 4x#CC  
agreement 契約   x
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allotments 分配數   HvLx  
allowance 津貼   vtF|:
*h  
amalgamation 合併   }BI|M_q.1~  
amortization 攤銷   "X,*VQl:  
amortized cost 應攤成本   B!1Bg9D  
annuities 年金   Kn,td:(  
applied cost 已分配成本   ;DXg  
applied expense 已分配費用   ]8/g[Ii  
applied manufacturing expense 己分配製造費用   6<mlx'  
apportioned charge 攤派費用   |qz&d=>  
appreciation 漲價   Znd ,FqHk  
article of association 公司章程   N~~ sM"n  
assessment 課稅   Fxv5kho  
assets 資產   3*=_vl3  
attorney fee 律師費   kwUy^"O  
audit 審計   _"[Ls?tRX  
auditor 審計員   H*HL:o-[  
average 平均數   "/nbcQ*s*E  
average cost 平均成本   NOFuX9/'w  
bad debt 壞賬   SFR<T  
balance 餘額   " 6ScVa5)  
balance sheet 資產負債表   y;<F|zIm  
bank account 銀行賬戶   DIw9ov>k  
bank balance 銀行結存   'Y0h w  
bank charge 銀行手續費   Lu CiO  
bank deposit 銀行存款   +t%1FkI\  
bank discount 銀行貼現   i ?PgYk&}  
bank draft 銀行匯票   (7Ln~J*  
bank loan 銀行借款   nrg$V>pD  
bank overdraft 銀行透支   ]-;M
Y@  
bankers acceptance 銀行承兌   xauMF~*  
bankruptcy 破產   ==AmL]*  
bearer 持票人   WG*),P?  
beneficiary 受益人   6bN8} \5  
bequest 遺產   `j8pgnY>5~  
bill 票據   Ey=ymf.}  
bill of exchange 匯票   "x3x$JQZy  
bill of lading 提單   2Q5-.2]  
bills discounted 貼現票據   J`[ gE`d  
bills payable 應付票據   +{0v@6<(02  
bills receivable 應收票據   /j-c29nz  
board of directors 董事會   :!Nx'F9a  
bonds 債券   6aLRnH"Ud  
bonus 紅利   0D Lw  
book value 賬面價值   %n6NVi_[  
bookkeeper 簿記員   RsYMw3) G  
bookkeeping 簿記   6MNrH  
branch office general ledger 支店往來賬戶   WPAT\Al&AE  
broker 經紀人   G*_qqb{B  
brought down 接前   f,x;t-o+R  
brought forward 接上頁    S~bhh&  
budget 預算   3Ak'Ue  
by-product 副產品   >g Deuye  
by-product sales 副產品銷售   @C%6Wo4l3  
capital 股本   4n"6<cO5q  
capital income 資本收益   \)?+6D'#  
capital outlay 資本支出   ] n\]ao  
capital stock 股本   }Ogb|8  
capital stock certificate 股票   F^Bk @  
carried down 移後   \SoT^PW  
carried forward 移下頁   nxB[To*P  
cash 現金   =3ovaP  
cash account 現金賬戶   e_"m\e#N  
cash in bank 存銀行現金   QQHQ3\  
cash on delivery 交貨收款   (%OZ `?`  
cash on hand 庫存現金   W,"Re,`H  
cash payment 現金支付   `NTtw;%Y  
cash purchase 現購   CF 3V)3}  
cash sale 現沽   \~g,;>%7Y  
cashier 出?#123;員   C`R<55x6  
cashiers check 本票   N\]; {pe>  
certificate of deposit 存款單折   F2Y!aR  
certificate of indebtedness 借據   Ii&p v  
certified check 保付支票   /EG'I{oC  
certified public accountant 會計師  
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charges 費用   |]9L#  
charge for remittances 匯水手續費   na|sKE;{  
charter 營業執照   !FDd5CS  
chartered accountant 會計師   D(OJr5Gg  
chattles 動產   &>B"/z  
check 支票   plp-[eKcD  
che stub 支票存根   684d&\(s  
closed account 己結清賬戶   TMo DN%{  
closing 結算   vw4b@v-XQ3  
closing entries 結賬紀錄   Eh)V
T{vp  
closing stock 期末存貨   bLSc=f&  
closing the book 結賬   jijwHL  
columnar journal 多欄日記賬   K8Q3~bMf  
combination 聯合   S~hu(x#  
commission 佣金   CBoCT3@~  
commodity 商品   Xhq6l3M  
common stock 普通股   ([ -i5  
company 公司   )P>/g*  
compensation 賠償   CmV &+C$V%  
compound interest 複利   G|
[{\  
consignee 承銷人   $wi4cHh  
consignment 寄銷   -7]j[{?w  
consignor 寄銷人   e#,(a  
consolidated balance sheet 合併資產負債表   DIw_"$'At  
consolidated profit and loss account 合併損益表   vS )>g4  
consolidation 合併   IxS%V31  
construction cost 營建成本   H%XF~tF:  
construction revenue 營建收入   \=7jp|{Yl  
contract 合同   " .%d{z}vz  
control account 統制賬戶   :o .+<_&  
copyright 版權   / Q3\6DCl  
corporation 公司   Gw
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cost 成本   fIl!{pv[  
cost accounting 成本會計   \1LfDlQk)  
cost of labour 勞工成本   ;kY~-Om  
cost of production 生產成本   M2N8?Ycv3  
cost of manufacture 製造成本   SJ<v<
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cost of sales 銷貨成本   w#[cGaIB  
cost price 成本價格   -fl6M-CYX  
credit 貸方   8*@{}O##  
credit note 收款通知單   jS~
Pdz  
creditor 債權人   :)D
7_[i  
crossed check 橫線支票   Ei):\,Nv  
current account 往來活期賬戶   6[4VbIBSI  
current asset 流動資產   as!a!1  
current liability 流動負債   :>2wVN&\c  
current profit and loss 本期損益  
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debit 借方   nvT@'y+  
debt 債務   E "}@SaB-  
debtor 債務人   #MlpOk*G  
deed 契據   y:}qoT_.  
deferred assets 遞延資產   I](a 5i  
deferred liabilities 遞延負債   4$[o;t>  
delivery 交貨   Uu5(/vw]  
delivery expense 送貨費   >>,G3/Zd*  
delivery order 出貨單   GaG>0x  
demand draft 即期匯票   } P ,"  
demand note 即期票據   sqtz^K ROM  
demurrage charge 延期費   a \1QnCy  
deposit 存款   ,`Y$}"M4  
deposit slip 存款單   %&yPl{  
depreciation 折舊   #YYJ4^":k  
direct cost 直接成本   HyU:BW;  
direct labour 直接人工   +q'1P}e  
director 董事   '2*OrY  
discount 折扣   xlS*9>Ij  
discount on purchase 進貨折扣   wCB*v<*  
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