[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。   RT9%E/m  
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acceptance 承兌   +]VW[$ W  
account 賬戶   k9&pX8#  
accountant 會計員   0=OvVU;P  
accounting 會計   o
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accounting system 會計制度   $'
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accounts payable 應付賬款   5Ak>/QF9  
accounts receivable 應收賬款   &23t/`
  
accumulated profits 累積利益   S8]YS@@D   
adjusting entry ?#123;整記錄   AAc2u^spx  
adjustment ?#123;整   ).$kp
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administration expense 管理費用   cW^u4%f't'  
advances 預付   jSvo-  
advertising expense 廣告費   -$D# u  
agency 代理   +j6^g*  
agent 代理人   GIUyW  
agreement 契約   %Vs g4DRy  
allotments 分配數   Lez]{%+.`[  
allowance 津貼   twPD'X!r  
amalgamation 合併   P?iQ{x}w~  
amortization 攤銷   ]#$rTWMl'  
amortized cost 應攤成本   r
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annuities 年金   3HX-lg`0  
applied cost 已分配成本   `SYq/6$VEH  
applied expense 已分配費用   [>kzQYT[  
applied manufacturing expense 己分配製造費用   kjR-p=}  
apportioned charge 攤派費用   7{ QjE  
appreciation 漲價   ogE|8`Tq^  
article of association 公司章程   88atj+N]  
assessment 課稅   ,aSK L1  
assets 資產   5|oi *b  
attorney fee 律師費   Vdf~rV  
audit 審計   /KCIb:U  
auditor 審計員   (_~Dyvo  
average 平均數   =$vy_UN  
average cost 平均成本   4p`z%U~=u  
bad debt 壞賬   0 aiE0b9c  
balance 餘額   _,|N`BBqd  
balance sheet 資產負債表   ebB8.(k9G3  
bank account 銀行賬戶   3#c 0p790  
bank balance 銀行結存   'Z^KpW  
bank charge 銀行手續費   +0n,>eDjg^  
bank deposit 銀行存款   'ewVn1ME[  
bank discount 銀行貼現   o}lA\A  
bank draft 銀行匯票   (0bX
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bank loan 銀行借款   %@[ ~s,6<  
bank overdraft 銀行透支   dIvvJk8  
bankers acceptance 銀行承兌   (k5d.E]CK  
bankruptcy 破產   g6<D 1r  
bearer 持票人   * n>YS  
beneficiary 受益人   >U[YSsFt6  
bequest 遺產   @?<1~/sfL  
bill 票據   [c#?@S_  
bill of exchange 匯票   Gv}~  
bill of lading 提單   VWE
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bills discounted 貼現票據   iJ~e8l0CA  
bills payable 應付票據   Q!}LtR$  
bills receivable 應收票據   l#%G~c8x  
board of directors 董事會   w,zgYX&  
bonds 債券   Pt%Ey
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bonus 紅利   JAcNjzL  
book value 賬面價值   83YQ c  
bookkeeper 簿記員   -VRKQNT  
bookkeeping 簿記    WEB enGQ  
branch office general ledger 支店往來賬戶   U10:@Wzh  
broker 經紀人   $3 ~/H"K  
brought down 接前   _,]@xFCOH  
brought forward 接上頁    }h_= n>  
budget 預算   r#'E;Yx  
by-product 副產品   yM*<BV  
by-product sales 副產品銷售   R//S(eU68\  
capital 股本   GxcW^{;  
capital income 資本收益   1c03<(FCd  
capital outlay 資本支出   $
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capital stock 股本   _'DZoOH|VE  
capital stock certificate 股票   /s~&$(d59o  
carried down 移後   BvV!?DY4  
carried forward 移下頁   k8ej.  
cash 現金   [^E{Yz=8,  
cash account 現金賬戶   @) p?!3{"  
cash in bank 存銀行現金   ^B7C8YP
 
cash on delivery 交貨收款   cu$i8$?t  
cash on hand 庫存現金   , O]AB  
cash payment 現金支付   /2e,,)4g  
cash purchase 現購   - -H%FYF`  
cash sale 現沽   5X"WgR;  
cashier 出?#123;員   -axV;+"b  
cashiers check 本票   wZ =*ejo  
certificate of deposit 存款單折   7FD.3/  
certificate of indebtedness 借據   |9cSG),z  
certified check 保付支票   Stxrgmu  
certified public accountant 會計師   #R$[?fW  
charges 費用   0}y-DCuQ  
charge for remittances 匯水手續費   /QCyA%y  
charter 營業執照   GjvTYg~  
chartered accountant 會計師   n"c3C)  
chattles 動產   ~`Xu6+1o  
check 支票   ^5d9n<_xnQ  
che stub 支票存根   ac??lHtH9  
closed account 己結清賬戶   9J'3b <  
closing 結算   y153ax  
closing entries 結賬紀錄   P_3U4J  
closing stock 期末存貨   C1KO]e>  
closing the book 結賬   f'3sT(1&  
columnar journal 多欄日記賬   %R[X_
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combination 聯合   N:Zf4  
commission 佣金   9 ]W4o"  
commodity 商品   KdB9Q ;  
common stock 普通股   v\?J$Hdd  
company 公司   ;0`p"T0  
compensation 賠償   z("Fy  
compound interest 複利   @ag*zl  
consignee 承銷人   jIs2R3B  
consignment 寄銷   IB+)2`  
consignor 寄銷人   Jf=$h20x  
consolidated balance sheet 合併資產負債表   e
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consolidated profit and loss account 合併損益表   PC}m.tE  
consolidation 合併   F"M$ "rC]  
construction cost 營建成本   HfgK0wIi  
construction revenue 營建收入   qEbzF#a-:  
contract 合同   "G`8>1tO_  
control account 統制賬戶   !,3U_!  
copyright 版權   pe1_E KU  
corporation 公司   oPA [vY  
cost 成本   ;Jrk#7  
cost accounting 成本會計   AE "E($S`  
cost of labour 勞工成本   j,/t<@S>  
cost of production 生產成本   H;OPA8\n  
cost of manufacture 製造成本   :'LG%E:b  
cost of sales 銷貨成本   P7iU_CgyW  
cost price 成本價格   E5b JIC(  
credit 貸方   ';z5]O~  
credit note 收款通知單   w+0Ch1$  
creditor 債權人   `i)&nW)R  
crossed check 橫線支票   1"82JN|!  
current account 往來活期賬戶   dnP3{!"b  
current asset 流動資產   )d|hIW]7(  
current liability 流動負債   sR1 &2hB  
current profit and loss 本期損益   S(f V ,;Z  
debit 借方   HBFuA.",  
debt 債務   mTW@E#)n  
debtor 債務人   sC .R.  
deed 契據   4U*
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deferred assets 遞延資產   'Na/AcRdg  
deferred liabilities 遞延負債   !B3lsXLSY  
delivery 交貨   FiQx5}MMhu  
delivery expense 送貨費   \#A=twp  
delivery order 出貨單   -)Y?1w  
demand draft 即期匯票   rpNe8"sh  
demand note 即期票據   cs%NsnZ  
demurrage charge 延期費   ,T|%vqbmw  
deposit 存款   +RO=a_AS  
deposit slip 存款單   ;#$zHR  
depreciation 折舊   DgLSDKO!  
direct cost 直接成本   e]+ [lq\p@  
direct labour 直接人工   '\2lWR]ndd  
director 董事   ,A>i)b
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discount 折扣   o\luE{H .?  
discount on purchase 進貨折扣   ^g dg0y!5~  
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