[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。   A89Y;_4y  
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acceptance 承兌   F12S(5Z0%  
account 賬戶   
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accountant 會計員   h6K!|-Gq.  
accounting 會計   Hd96[Uo  
accounting system 會計制度   3
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accounts payable 應付賬款   S;G"L$&\  
accounts receivable 應收賬款   BNF++<s  
accumulated profits 累積利益   YeR7*[l  
adjusting entry ?#123;整記錄   IhtmD@H}  
adjustment ?#123;整   %!1@aL]pQ  
administration expense 管理費用   K7YT0cG  
advances 預付   =aX1:
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advertising expense 廣告費   Vu^Q4Z  
agency 代理   OD>u$tI9  
agent 代理人   [j]}$fFe  
agreement 契約   jKe$&.q@  
allotments 分配數   .oW~:mY  
allowance 津貼  
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amalgamation 合併   89?3,k  
amortization 攤銷   S+4I[|T]Y  
amortized cost 應攤成本   iGpK\oH  
annuities 年金   y?rK5Yos  
applied cost 已分配成本   `Nxo0Q  
applied expense 已分配費用   exGhkt~  
applied manufacturing expense 己分配製造費用   je$R\7B<  
apportioned charge 攤派費用   lUy*549,  
appreciation 漲價   E0WrpGZ  
article of association 公司章程   !c3Qcva  
assessment 課稅   LL6ON }
 
assets 資產   ^$g],PAY  
attorney fee 律師費   4IH0
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audit 審計   +"*l2
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auditor 審計員   |>m# m*{S  
average 平均數   [v>Z(  
average cost 平均成本   .F=<r-0  
bad debt 壞賬   ZKiL-^dob  
balance 餘額   0|qx/xo|-  
balance sheet 資產負債表   oqQ?2k<@  
bank account 銀行賬戶   DT1i2!  
bank balance 銀行結存   h|Teh-@A5  
bank charge 銀行手續費   EusfgU:  
bank deposit 銀行存款   8z3I~yL_`+  
bank discount 銀行貼現   )U3 H15  
bank draft 銀行匯票   /I`!iK  
bank loan 銀行借款   ;NN(CKZ9A  
bank overdraft 銀行透支   &,6y(-  
bankers acceptance 銀行承兌   2!"\;/  
bankruptcy 破產   LmT[N @>"  
bearer 持票人   NC[GtAPD3  
beneficiary 受益人   7o 83|s.Bm  
bequest 遺產   vb80J<4  
bill 票據   :p*ojl|  
bill of exchange 匯票   !D|pbzQc8  
bill of lading 提單   bl+@}+A  
bills discounted 貼現票據   0'`8HP  
bills payable 應付票據   J7 zVi  
bills receivable 應收票據   IJb1) ZuR  
board of directors 董事會   Ke;X3j ]`  
bonds 債券   t,r&SrC  
bonus 紅利   N4JqW  
book value 賬面價值   %I2xK.8=  
bookkeeper 簿記員    el*pYI  
bookkeeping 簿記   `!>dbR&1  
branch office general ledger 支店往來賬戶   y9l.i@-  
broker 經紀人   O'yjB$j  
brought down 接前   JWm^RQ  
brought forward 接上頁   qyG636i  
budget 預算   | 9\7x T  
by-product 副產品   #|*,zIYo  
by-product sales 副產品銷售   "a%ASy>?g  
capital 股本   b&V]|Z(  
capital income 資本收益   Osvz 3UMY3  
capital outlay 資本支出   2 vJ[vsrFv  
capital stock 股本   &l!{!f4  
capital stock certificate 股票   R*TGn_J`  
carried down 移後   TF iM[  
carried forward 移下頁   O|7 {%5h  
cash 現金   (8eNZ*+mO  
cash account 現金賬戶   ?U9d3] W  
cash in bank 存銀行現金   ~m;MM)_V  
cash on delivery 交貨收款   ?M{6U[?  
cash on hand 庫存現金   nAba
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cash payment 現金支付   l1|,Lr  
cash purchase 現購   xvz5\s|b  
cash sale 現沽   re 1k]  
cashier 出?#123;員   1b]PCNz  
cashiers check 本票   gp&& c,  
certificate of deposit 存款單折   G]NtX4'4  
certificate of indebtedness 借據   CTrs\G  
certified check 保付支票   ))+98iU1s  
certified public accountant 會計師   TWR#MVMI  
charges 費用   "VVR#H}{  
charge for remittances 匯水手續費   #* /W!UOu  
charter 營業執照   m-KK {{  
chartered accountant 會計師   L)nVpqm   
chattles 動產   O[(HE8E  
check 支票   uW-- nXMs  
che stub 支票存根   E<G@LT   
closed account 己結清賬戶   {'Qk>G s  
closing 結算   bZlLivi  
closing entries 結賬紀錄   0jZ{?  
closing stock 期末存貨   08n%% F  
closing the book 結賬   U.j\u>a  
columnar journal 多欄日記賬   HtXBaIl\  
combination 聯合   /zP)2q^  
commission 佣金   VOK$;s'9}  
commodity 商品   "M#`y!__  
common stock 普通股   LsD9hb7  
company 公司   {hq ;7  
compensation 賠償   0N[DV]  
compound interest 複利   WUK.>eM0  
consignee 承銷人   GTIfrqT  
consignment 寄銷   wj5s5dH  
consignor 寄銷人   PdN\0B`  
consolidated balance sheet 合併資產負債表   <7-,`   
consolidated profit and loss account 合併損益表   f<Um2YGW  
consolidation 合併   pmD-]0  
construction cost 營建成本   ~U*N'>'=)  
construction revenue 營建收入   h+u|MdOY\  
contract 合同   @DC2ci
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control account 統制賬戶   ue:P#] tx  
copyright 版權   OZ0%;Y0  
corporation 公司   +PXfr~ 4  
cost 成本   Ty|c@ X  
cost accounting 成本會計   ]fS~N9B  
cost of labour 勞工成本   Ri6 br  
cost of production 生產成本   ^V,/4u  
cost of manufacture 製造成本   j. v _  
cost of sales 銷貨成本   K]*ERAfM%m  
cost price 成本價格   @.@#WHde  
credit 貸方   Y'H/ $M N  
credit note 收款通知單   n~i4yn=  
creditor 債權人   U*U)l
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crossed check 橫線支票   )w?$~q  
current account 往來活期賬戶   kQ'xs%Fw  
current asset 流動資產   kJpHhAn4  
current liability 流動負債   VRP.tD  
current profit and loss 本期損益   Wq&c,H  
debit 借方   {Qmb!`F  
debt 債務   QNa3S*  
debtor 債務人   ]BD5+>;  
deed 契據   r9'H7J  
deferred assets 遞延資產   @!NHeH=pR  
deferred liabilities 遞延負債   fTtSx_}3H  
delivery 交貨   MCpK^7]k  
delivery expense 送貨費   'w q:F?viF  
delivery order 出貨單   959jp85  
demand draft 即期匯票   /Z_ [)PTH  
demand note 即期票據   ]_xGVwem  
demurrage charge 延期費   X1qj l_A  
deposit 存款   D)cwttH  
deposit slip 存款單   ouZ9oy(}a  
depreciation 折舊   VOOThdR  
direct cost 直接成本   KCT"a:\  
direct labour 直接人工   +NMSvu_?  
director 董事   M +q7h+HP  
discount 折扣   9T
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discount on purchase 進貨折扣   '
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