[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。   ir:d'g1k  
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acceptance 承兌    %5  
account 賬戶   J.RAmU<  
accountant 會計員   `*\{.;,]#  
accounting 會計   t=R6mjb  
accounting system 會計制度   ^# A.@  
accounts payable 應付賬款   S*"u/b;  
accounts receivable 應收賬款   O!W d5Y  
accumulated profits 累積利益   "Jy
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adjusting entry ?#123;整記錄   [<wbbvXR  
adjustment ?#123;整   =C f(B<u  
administration expense 管理費用   >?YNW   
advances 預付   3,);0@I  
advertising expense 廣告費   d'l$$%zJ  
agency 代理   !7U\J]  
agent 代理人   np WEop>  
agreement 契約   o0pT6N)  
allotments 分配數   5M23/= N  
allowance 津貼   Ae?e 7
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amalgamation 合併   \m@Y WO?L  
amortization 攤銷   3^ .8.q(6  
amortized cost 應攤成本   }~o ikN:  
annuities 年金   y1BgK>R  
applied cost 已分配成本   z]Acs  
applied expense 已分配費用   &!y]:CC{  
applied manufacturing expense 己分配製造費用   YCw('i(|  
apportioned charge 攤派費用   (tl}q3U  
appreciation 漲價   E=/[s]@5  
article of association 公司章程   2 Y|D'^  
assessment 課稅   RP(/x+V  
assets 資產   5]7&IDA]]9  
attorney fee 律師費   WA LGIW  
audit 審計   + #]|)VZ  
auditor 審計員   T 4|jz<iK]  
average 平均數   5@XV6  
average cost 平均成本   *(*+`qZL{(  
bad debt 壞賬   16@);Ot  
balance 餘額   bj"z8kP  
balance sheet 資產負債表   zH'2s-.bi  
bank account 銀行賬戶   =M
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bank balance 銀行結存   /qxJgoa  
bank charge 銀行手續費   9.0WKcwg  
bank deposit 銀行存款   B50 [O!  
bank discount 銀行貼現   C>*n9l[M~  
bank draft 銀行匯票   +zRh fIJHH  
bank loan 銀行借款   x.EgTvA&d  
bank overdraft 銀行透支   '1]7zWbW  
bankers acceptance 銀行承兌   K!b8= K`  
bankruptcy 破產   Isovwd  
bearer 持票人   ?En 7_X{C?  
beneficiary 受益人   " OGdE_E  
bequest 遺產   j;2<-{  
bill 票據   ygvzdYd  
bill of exchange 匯票   ):bu;3E  
bill of lading 提單   wO"GtVd  
bills discounted 貼現票據   \8"QvC]  
bills payable 應付票據   _ K/swT{f  
bills receivable 應收票據   "g `nsk  
board of directors 董事會   abZdGnc  
bonds 債券   O3!d(dY=_  
bonus 紅利   @8"18HEp#  
book value 賬面價值   7C5pAb:  
bookkeeper 簿記員   0yHjrxc$  
bookkeeping 簿記   S!7g)  
branch office general ledger 支店往來賬戶   JIUtj7HQ  
broker 經紀人   w4{y"A  
brought down 接前   EDN(eh(_  
brought forward 接上頁   Lp~^*j(  
budget 預算   Zu=kT}aGg  
by-product 副產品   +5*vABvCu  
by-product sales 副產品銷售   5.k}{{+  
capital 股本   (/fT]6(  
capital income 資本收益    6wpU6NU  
capital outlay 資本支出   pGGV\zD^  
capital stock 股本   k_Tswf3  
capital stock certificate 股票   b5Q8pWZg,  
carried down 移後   dYyW]nZ&  
carried forward 移下頁   &r:m&?!|VQ  
cash 現金   Ofm5[q=  
cash account 現金賬戶   ? : m
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cash in bank 存銀行現金   5w-JPjH  
cash on delivery 交貨收款   q2!'==h2i  
cash on hand 庫存現金   |yAK@Hl'  
cash payment 現金支付   h]P/KV
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cash purchase 現購   -]QguZE  
cash sale 現沽   PEy/k.  
cashier 出?#123;員   Yzd2G,kZ=  
cashiers check 本票   jvO3_Zt9
 
certificate of deposit 存款單折   6To:T[ z#  
certificate of indebtedness 借據   C|$L6n>DR6  
certified check 保付支票  
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certified public accountant 會計師   K_##- 6>  
charges 費用   </yo9.  
charge for remittances 匯水手續費   O!];_q/  
charter 營業執照   =z-5  
chartered accountant 會計師   i7f%^7!  
chattles 動產   y.fs,!|%@  
check 支票   }3sN+4  
che stub 支票存根   /=trj5h  
closed account 己結清賬戶   bqjr0A7{  
closing 結算   &GU@8  
closing entries 結賬紀錄   IM$0#2\  
closing stock 期末存貨   WQ.i$ID/  
closing the book 結賬   +',^((o  
columnar journal 多欄日記賬   *N 'hA5.z  
combination 聯合   # |ddyCg2  
commission 佣金   -? Tz.y&  
commodity 商品  
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common stock 普通股   4 iKR{P6  
company 公司   H%cp^G  
compensation 賠償   w~{| S7/  
compound interest 複利   lJ'trYaq7  
consignee 承銷人   U,38qKE  
consignment 寄銷   bHJoEYY^  
consignor 寄銷人   vQy$[D*  
consolidated balance sheet 合併資產負債表   3XGB+$]C  
consolidated profit and loss account 合併損益表   9iK&f\#5H  
consolidation 合併   u&tFb]1@)  
construction cost 營建成本   jjX%$Hr  
construction revenue 營建收入   1 wb
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contract 合同   E+Im~=m$  
control account 統制賬戶   jPpRsw>  
copyright 版權   +Tp%5+E  
corporation 公司   Wk,6) jS=}  
cost 成本   UE {,.s  
cost accounting 成本會計   &!6DC5  
cost of labour 勞工成本    'X|v+?  
cost of production 生產成本   ^ePs Il1E  
cost of manufacture 製造成本   9,w}Xe=C  
cost of sales 銷貨成本   r/^tzH's  
cost price 成本價格   n3*UgNg%fK  
credit 貸方   o|+E+l9\  
credit note 收款通知單   D-~G|8g  
creditor 債權人   w'|&5cS  
crossed check 橫線支票   K
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current account 往來活期賬戶   ||`qIElAW,  
current asset 流動資產   &q"'_4
 
current liability 流動負債   2DUr7rM  
current profit and loss 本期損益   ;hkro$  
debit 借方   VkWO}  
debt 債務   XN4oL[pO  
debtor 債務人   X:R%1+&*  
deed 契據  
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deferred assets 遞延資產   T^N L:78  
deferred liabilities 遞延負債   a6k
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delivery 交貨   6GY32\Ac  
delivery expense 送貨費   C(xqvK~p  
delivery order 出貨單   8znj~7}#  
demand draft 即期匯票   0n\^$WY  
demand note 即期票據   HRj7n<>L=  
demurrage charge 延期費   yB=C5-\F  
deposit 存款   K/Sq2:  
deposit slip 存款單   \ibCR~
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depreciation 折舊   XynU/Go,  
direct cost 直接成本   ~Vwk:
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direct labour 直接人工   //~POm
  
director 董事   lD9%xCo9(  
discount 折扣   gH5CB%)  
discount on purchase 進貨折扣   k? o^5@b/  
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