[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。   OE[7fDe'  
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acceptance 承兌   +EA ")T<l  
account 賬戶  
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accountant 會計員   ?$)a[UnqX  
accounting 會計   7Z+Fjy-B  
accounting system 會計制度   #Qg)4[pMJ  
accounts payable 應付賬款   U5ph4G  
accounts receivable 應收賬款   ox<6qW  
accumulated profits 累積利益   U`N?<zm<oO  
adjusting entry ?#123;整記錄   2ia&c@P-  
adjustment ?#123;整   8T.b T6  
administration expense 管理費用   mGg/F&G9  
advances 預付   !m=Js"  
advertising expense 廣告費   [e\ IHakj  
agency 代理   =KO]w9+\  
agent 代理人   Tn,_0  
agreement 契約   B]hRYU  
allotments 分配數   +(`D'5EB(  
allowance 津貼   x| D|d}  
amalgamation 合併   gCYe^KJ  
amortization 攤銷   1Cc91  
amortized cost 應攤成本   r9-ayp#pC  
annuities 年金   X9c <g;  
applied cost 已分配成本   F~fN7<9R  
applied expense 已分配費用   s hq +  
applied manufacturing expense 己分配製造費用   Xa-TNnws?  
apportioned charge 攤派費用   X:f5t`;  
appreciation 漲價   0 GFho$f  
article of association 公司章程   e|SNb*_  
assessment 課稅   vx6lud0k}  
assets 資產   N DI4EA~z  
attorney fee 律師費    6ym$8^  
audit 審計   Y]~-S
 
auditor 審計員   5s%e9x|kP  
average 平均數   -1$z=,q'  
average cost 平均成本   ( + S-  
bad debt 壞賬   US's`Ehx  
balance 餘額   }#~E-N3x  
balance sheet 資產負債表   Y1AZ%{^0a  
bank account 銀行賬戶   Y$,++wx  
bank balance 銀行結存   ~tL:r=  
bank charge 銀行手續費   g"!cO^GkT  
bank deposit 銀行存款   uDcs2^2l  
bank discount 銀行貼現   #CJET  
bank draft 銀行匯票   ?|oN}y"i  
bank loan 銀行借款   n}9<7e~/  
bank overdraft 銀行透支   sm?b,T/  
bankers acceptance 銀行承兌   qfAnMBM1@  
bankruptcy 破產   TWRnty-C  
bearer 持票人   qb=%W  
beneficiary 受益人   'lEIwJV$  
bequest 遺產   fhdqes])  
bill 票據  
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bill of exchange 匯票   v0!(&g3Sd  
bill of lading 提單   ~[ aV\r?  
bills discounted 貼現票據   2!9W:I7  
bills payable 應付票據   Ma{@b$>  
bills receivable 應收票據   s
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board of directors 董事會   XdzC/{G  
bonds 債券  
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bonus 紅利   ~kpa J'
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book value 賬面價值   4S+E%b|)  
bookkeeper 簿記員   B"88 .U}$  
bookkeeping 簿記   ' m<L}d  
branch office general ledger 支店往來賬戶   qauvwAMuX  
broker 經紀人   <Nloh+n=  
brought down 接前   pp#!sRUKPV  
brought forward 接上頁   ::GW  
budget 預算   9N2.:<so  
by-product 副產品   ZOppec1D  
by-product sales 副產品銷售   S@ y! 0,  
capital 股本   ?!c7Zx,(  
capital income 資本收益   (KvN#d 1\  
capital outlay 資本支出   c>r~pY~$  
capital stock 股本   RZ9_*Lq7+  
capital stock certificate 股票   u^
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carried down 移後   JHg;2xm"<K  
carried forward 移下頁   \O~WMN  
cash 現金   U(~Nmo'  
cash account 現金賬戶   "cOBEhn%l  
cash in bank 存銀行現金   PVN`k, 4  
cash on delivery 交貨收款   >h9~ /  
cash on hand 庫存現金   TL-ALtG  
cash payment 現金支付   Mx3fT >?  
cash purchase 現購   I;<__  
cash sale 現沽   "79b>  
cashier 出?#123;員   <P*7u\9&  
cashiers check 本票   Ir
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certificate of deposit 存款單折   C.}ho.} r  
certificate of indebtedness 借據   %X\Rfn0J"  
certified check 保付支票   PKGqu,J,  
certified public accountant 會計師   |llmq'Q  
charges 費用   z,!A4ws  
charge for remittances 匯水手續費   UpiZd/K  
charter 營業執照   :4\_upRE  
chartered accountant 會計師   e9C
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chattles 動產   )"00fZL  
check 支票   11!4#z6w  
che stub 支票存根   Jcp=<z*0  
closed account 己結清賬戶   daf-B-  
closing 結算   ,6A/| K-  
closing entries 結賬紀錄   %u Dd#+{  
closing stock 期末存貨   7 lq$PsC  
closing the book 結賬   f8f|'v|  
columnar journal 多欄日記賬   6Tq2WZ}<'  
combination 聯合   5mZ9rLn  
commission 佣金   -H5 -6w$  
commodity 商品   g,RhUt9  
common stock 普通股   1P BnGQYM  
company 公司   N B8Yn\{B  
compensation 賠償   )R@Y$*fm  
compound interest 複利   ~(cqFf  
consignee 承銷人   dVJ9cJ9^  
consignment 寄銷   eI-FJ/CJ  
consignor 寄銷人   0U2dNLc  
consolidated balance sheet 合併資產負債表   7=
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consolidated profit and loss account 合併損益表   I wu^@  
consolidation 合併   PhmtCp0-7-  
construction cost 營建成本   iZ(p]0aP7  
construction revenue 營建收入   @d^MaXp_P  
contract 合同   Wl,I%<&j}  
control account 統制賬戶   pQm-Hr78
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copyright 版權   ,(+ZD@Rg  
corporation 公司   %VrMlG4hx  
cost 成本   AUaupNN  
cost accounting 成本會計   /DSy/p0%  
cost of labour 勞工成本   7l '1  
cost of production 生產成本   n8&x=Z}Xs  
cost of manufacture 製造成本   )VG_Y9;Xk:  
cost of sales 銷貨成本   7P52r  
cost price 成本價格   woU3W
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credit 貸方   
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credit note 收款通知單   !:D,|k\m  
creditor 債權人   2bpFQ8q  
crossed check 橫線支票   \JF 2'm\M  
current account 往來活期賬戶   q(5
 
current asset 流動資產   l-'\E6grdH  
current liability 流動負債   ,^T0!k$  
current profit and loss 本期損益   L%.=SbmS  
debit 借方   G?+]BIiL  
debt 債務   ~HBx5Cpi  
debtor 債務人   tQ2S*]"f  
deed 契據   3cFvS[JG  
deferred assets 遞延資產   WjBtL52  
deferred liabilities 遞延負債   cdfnM%`>\  
delivery 交貨   B=i%Z_r]w  
delivery expense 送貨費   * \tR  
delivery order 出貨單   qh wl  
demand draft 即期匯票   ~A
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demand note 即期票據   e/IVZmUn^  
demurrage charge 延期費   S`[r]msw  
deposit 存款   \@j3/!=,n%  
deposit slip 存款單   3,@|kN<  
depreciation 折舊   uU8L93  
direct cost 直接成本   \H/}|^+@  
direct labour 直接人工   liH1r1M  
director 董事   ;;zd/n2b  
discount 折扣   z`|E0~{-  
discount on purchase 進貨折扣   bj+foNvu\  
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