[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。   DEt!/a{X  
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acceptance 承兌   ,D]g]#Lq  
account 賬戶   ?u/UV,";y  
accountant 會計員   U_j[<.aN)  
accounting 會計   GZKYRPg  
accounting system 會計制度   !n P4S)A  
accounts payable 應付賬款   3bR%#G%  
accounts receivable 應收賬款   R!lug;u#  
accumulated profits 累積利益   
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adjusting entry ?#123;整記錄   6x=w-32+ y  
adjustment ?#123;整    S~E@A.7  
administration expense 管理費用   A~lc`
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advances 預付   ';My"/ Z-  
advertising expense 廣告費   )9[u*|+  
agency 代理   8DY:a['-d  
agent 代理人   MGxkqy?  
agreement 契約   odC"#Rb  
allotments 分配數   cofdDHXfQI  
allowance 津貼   ?6{g7S%  
amalgamation 合併   BzkfB:wr  
amortization 攤銷  
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amortized cost 應攤成本   `b]wyP  
annuities 年金  
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applied cost 已分配成本   LHXR7Fjc  
applied expense 已分配費用   =QbOvIq  
applied manufacturing expense 己分配製造費用   }qhYHC  
apportioned charge 攤派費用   VB#&`]rdo  
appreciation 漲價   1 ] cLbJ  
article of association 公司章程   u'
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assessment 課稅   v9Sk\9}S  
assets 資產   _DT,iF*6  
attorney fee 律師費   ViMl{3  
audit 審計   "
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auditor 審計員   5J|S
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average 平均數   -!\%##r7~  
average cost 平均成本   UcOP 0_/  
bad debt 壞賬   %7P]:G+Y\  
balance 餘額   *w O~RnP  
balance sheet 資產負債表   }^$1<GT  
bank account 銀行賬戶   ;UM(y@  
bank balance 銀行結存   eq(h{*rC  
bank charge 銀行手續費   9+PA yI#w  
bank deposit 銀行存款   qto zMa  
bank discount 銀行貼現   Wf"GA i  
bank draft 銀行匯票   _$5DK%M}  
bank loan 銀行借款   dE_"|,:  
bank overdraft 銀行透支   lS7L|  
bankers acceptance 銀行承兌   {i?G:K  
bankruptcy 破產   bv'>4a  
bearer 持票人   ]1Wxa?  
beneficiary 受益人   OuEcoIK  
bequest 遺產   SA&(%f1d  
bill 票據   B["+7\c<~  
bill of exchange 匯票   1iLo$  
bill of lading 提單   =b>TFB=*N  
bills discounted 貼現票據   8Q$WwiS  
bills payable 應付票據   G9LWnyQt  
bills receivable 應收票據   O6)Po  
board of directors 董事會   "aCB}  
bonds 債券   !rAH@y.l  
bonus 紅利   u_ l?d  
book value 賬面價值   U5H%wA['m  
bookkeeper 簿記員   *jWh4F,  
bookkeeping 簿記   LjE3|+pJ  
branch office general ledger 支店往來賬戶    Y6H?ZO
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broker 經紀人   'N+;{8C-{  
brought down 接前   2EZ7Vdz2  
brought forward 接上頁   K8MET&  
budget 預算   uax0%~O \  
by-product 副產品   ]=%qm;  
by-product sales 副產品銷售   jX8)Ov
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capital 股本   Qkx*T9W  
capital income 資本收益   B ;E"VS0  
capital outlay 資本支出   4:NMZ `~  
capital stock 股本   ~mXzQbe p  
capital stock certificate 股票   Ao}<a1 f  
carried down 移後   #)xlBq4cZ  
carried forward 移下頁   7x>^ip"7  
cash 現金  
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cash account 現金賬戶   Fj~suZ`  
cash in bank 存銀行現金   tz
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cash on delivery 交貨收款   -d#08\  
cash on hand 庫存現金   EFh^C.S8  
cash payment 現金支付   -V}xvSVg  
cash purchase 現購   _.V5-iN  
cash sale 現沽   J8r8#Zz  
cashier 出?#123;員   lGWz  
cashiers check 本票   JfSe; v  
certificate of deposit 存款單折   l1 'v`!  
certificate of indebtedness 借據   ,3T"fT-(  
certified check 保付支票   G"J nQ  
certified public accountant 會計師   p|A ?F0  
charges 費用   >.`*KQdan  
charge for remittances 匯水手續費   >| ,`E  
charter 營業執照   SsW<,T  
chartered accountant 會計師   [1kQ-Ko`  
chattles 動產   sBa:|(Y.  
check 支票   y,|2hrj/0E  
che stub 支票存根   (XmmbAbVom  
closed account 己結清賬戶   Z^%a 1>`  
closing 結算   XF)N_ }X^  
closing entries 結賬紀錄   u%:`r*r  
closing stock 期末存貨   !(?7V  
closing the book 結賬   ^O@eyP  
columnar journal 多欄日記賬   -i{_$G8W/c  
combination 聯合   Q;y5E`G  
commission 佣金   hIV] ZYbH  
commodity 商品   CE96e y  
common stock 普通股   2
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company 公司   Gkem_Z  
compensation 賠償   JFX}))7  
compound interest 複利   }lX$KuD  
consignee 承銷人   \u[}  
consignment 寄銷   W g7 eY'FE  
consignor 寄銷人   lCp6UkE  
consolidated balance sheet 合併資產負債表   qKd ="PR}  
consolidated profit and loss account 合併損益表   RVwS<g)~1  
consolidation 合併   wods    
construction cost 營建成本   /"D,gn1S*  
construction revenue 營建收入   5wx~QV=Hh  
contract 合同   b<~8\\&  
control account 統制賬戶   m=@xZw<  
copyright 版權   =-:%~ng  
corporation 公司   *izCXfW7
 
cost 成本   83Rs1}*  
cost accounting 成本會計   v5a\}S<(  
cost of labour 勞工成本   grgs r_)[  
cost of production 生產成本   ri8=u$!  
cost of manufacture 製造成本   ^0|:  
cost of sales 銷貨成本   ( `bb1g
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cost price 成本價格   96 ~y\X@x  
credit 貸方   dL%*;   
credit note 收款通知單   TaYl[I  
creditor 債權人   ZwsQ}5
 
crossed check 橫線支票   Bh=t%#y|`  
current account 往來活期賬戶   P8X9bW~GQ  
current asset 流動資產   ef '?O  
current liability 流動負債   X/:
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current profit and loss 本期損益   : H ;S"D  
debit 借方   6Y]P7j  
debt 債務   OeASB}   
debtor 債務人   U&])ow):  
deed 契據   8e>B>'nH  
deferred assets 遞延資產   & tT6.@kH  
deferred liabilities 遞延負債   B2]52Fg-"  
delivery 交貨   lG'D/#  
delivery expense 送貨費   ,hI$nF0}p  
delivery order 出貨單   JRz)A4P  
demand draft 即期匯票   /+%aSPQ  
demand note 即期票據   S dmz(R  
demurrage charge 延期費   , p}:?uR  
deposit 存款   Yl&[_ l  
deposit slip 存款單   GNv{Ij<  
depreciation 折舊   %8u9:Cl):  
direct cost 直接成本   r&a}U6k(y  
direct labour 直接人工   ~HGSA(  
director 董事   MF'Z?M  
discount 折扣   ";7N$hWE  
discount on purchase 進貨折扣   Cn5"zDK$  
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