[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。   >tGl7Ov  
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acceptance 承兌   5-[bdI  
account 賬戶   HnlCEW,^o  
accountant 會計員   R-[t4 BHn  
accounting 會計   pXPLTGY<R+  
accounting system 會計制度   .^hk^r  
accounts payable 應付賬款   i`st'\I  
accounts receivable 應收賬款   BU;o$"L  
accumulated profits 累積利益   HdR%
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adjusting entry ?#123;整記錄   jt5:rWB  
adjustment ?#123;整   E=3UaYr  
administration expense 管理費用   ^s.necg0  
advances 預付   LWX,u  
advertising expense 廣告費   zb_nU7Eg  
agency 代理   @a~GHG[x  
agent 代理人   ZkA05wPZ#  
agreement 契約   BK*Bw,KQ<  
allotments 分配數   d,y%:F 4  
allowance 津貼   r P1FM1"M  
amalgamation 合併   !TwH;#U w  
amortization 攤銷   jXH?os%  
amortized cost 應攤成本   `2I<V7SF$  
annuities 年金   SJ0IEPk  
applied cost 已分配成本   -h%!#g  
applied expense 已分配費用   P&$ m2^K  
applied manufacturing expense 己分配製造費用   ,RXfJh   
apportioned charge 攤派費用   .S{>?2  
appreciation 漲價   P&kjtl68Y  
article of association 公司章程   N0mP EF2  
assessment 課稅   SSrYFu"  
assets 資產   Q |1-j  
attorney fee 律師費   pVN) k  
audit 審計   @hVF}ybp  
auditor 審計員   X6Wj,a  
average 平均數   Or:a\qQ1  
average cost 平均成本   f%gdFtJ &  
bad debt 壞賬   =}pPr ]Cc  
balance 餘額   P-Upv6J3  
balance sheet 資產負債表   +CaA%u  
bank account 銀行賬戶   ~E^lKe  
bank balance 銀行結存   P\k5%  
bank charge 銀行手續費   ,Nk{AiiN  
bank deposit 銀行存款   w+_pq6\V  
bank discount 銀行貼現   aK+jpi4?  
bank draft 銀行匯票   4z*An}ol]  
bank loan 銀行借款   {vf4l4J(  
bank overdraft 銀行透支   azKiXr#_
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bankers acceptance 銀行承兌   tqYwPSr  
bankruptcy 破產   VdC,M;/=Z  
bearer 持票人    Oye:V  
beneficiary 受益人   =" Sb>_  
bequest 遺產   3;-P(G@  
bill 票據   6 {j}Z*)m  
bill of exchange 匯票   ,z@"pI b  
bill of lading 提單   }<7S%?TY  
bills discounted 貼現票據   :=cZ,?PQp1  
bills payable 應付票據   z%0'v`7  
bills receivable 應收票據   /&jh10}H  
board of directors 董事會   2leTEs5aK`  
bonds 債券   9L+g;Js$4  
bonus 紅利   G9qN1q~  
book value 賬面價值   W? SFtz  
bookkeeper 簿記員   ==XO:P  
bookkeeping 簿記   xp68-&  
branch office general ledger 支店往來賬戶   r2.f8U  
broker 經紀人   $kD;*v=  
brought down 接前   6aMG!_jC  
brought forward 接上頁   GB&^<@  
budget 預算   _Yqog/sG  
by-product 副產品   ^$VH~i&  
by-product sales 副產品銷售   xZc].l6  
capital 股本   &CcUr#|  
capital income 資本收益   xa&5o`>1G  
capital outlay 資本支出   lHI;fR  
capital stock 股本   UD6:X&Un  
capital stock certificate 股票   z7$,m#tw  
carried down 移後   IMT]!j&Y,  
carried forward 移下頁   </B<=tc  
cash 現金   e]Q bC"  
cash account 現金賬戶   W[4 V#&Z  
cash in bank 存銀行現金   Mv%"aFC  
cash on delivery 交貨收款   +_"AF|  
cash on hand 庫存現金   [5T{`&  
cash payment 現金支付   [19QpK WM  
cash purchase 現購   Eb.k:8?Tn  
cash sale 現沽   b>]MZhLJe  
cashier 出?#123;員   %Ix   
cashiers check 本票   x<gP5c>zm  
certificate of deposit 存款單折   QoBM2QYO  
certificate of indebtedness 借據   *74VrAo  
certified check 保付支票   >"?jW@|g  
certified public accountant 會計師   WH^^.^(i  
charges 費用   kh5VuXpe  
charge for remittances 匯水手續費   vOV$Hle  
charter 營業執照   !QXPn}q^0  
chartered accountant 會計師   15dbM/Gj  
chattles 動產   o>Faq+@  
check 支票   %}/|/=  
che stub 支票存根   V X"!a  
closed account 己結清賬戶   [==x4Nb  
closing 結算   29tih{xx  
closing entries 結賬紀錄   :rzq[J^  
closing stock 期末存貨   WT_4YM\bz  
closing the book 結賬   `-)Hot)  
columnar journal 多欄日記賬   ww#]i&6  
combination 聯合   40$- ]i  
commission 佣金   ^X\SwgD2w  
commodity 商品   !L?diR  
common stock 普通股   /OtLIM+7~{  
company 公司   *i,@d&J y]  
compensation 賠償   1wTPT, k  
compound interest 複利   (@nEe?  
consignee 承銷人   i8Xz'Sw07  
consignment 寄銷   3z~d
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consignor 寄銷人   <4%cKW0  
consolidated balance sheet 合併資產負債表   t4[<N  
consolidated profit and loss account 合併損益表   #sHt3z)6I  
consolidation 合併   b-Xc6f  
construction cost 營建成本   rjWn>M  
construction revenue 營建收入   {[:]}m(c  
contract 合同   RTQtXv6m
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control account 統制賬戶   pr.+r?la]  
copyright 版權   5h7M3s  
corporation 公司   AU3
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cost 成本   f3oGB*5>  
cost accounting 成本會計   8D:0Vhx\I  
cost of labour 勞工成本   j[Z<|Da  
cost of production 生產成本   sp8P[W1a  
cost of manufacture 製造成本   Pk/3oF  
cost of sales 銷貨成本   Zp qb0ro  
cost price 成本價格   H7?Sd(U  
credit 貸方   e754g(|>b  
credit note 收款通知單   }BN!Xa  
creditor 債權人   {({Rb
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crossed check 橫線支票   @|6#]&v`  
current account 往來活期賬戶   q.s'z}  
current asset 流動資產   G;he:Bf  
current liability 流動負債   F|bg2)|du8  
current profit and loss 本期損益   U-:"Wx%G  
debit 借方   cP2n,>:  
debt 債務   ,?oC+9w  
debtor 債務人   {YMO8  
deed 契據   CAbR+y  
deferred assets 遞延資產   GzEv
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deferred liabilities 遞延負債   _h^er+d
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delivery 交貨   Nf!WqD*je  
delivery expense 送貨費   FT[of(g^  
delivery order 出貨單   6R#.AD\  
demand draft 即期匯票   /H~]5JZ3-E  
demand note 即期票據   8z)J rO}  
demurrage charge 延期費   i#KY'"P  
deposit 存款   vf0 fa46  
deposit slip 存款單   :zp9L/eh  
depreciation 折舊   BK)3
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direct cost 直接成本   =k\Qx),Ir  
direct labour 直接人工   )Nt'Z*K*  
director 董事   9][A1+"  
discount 折扣   zXaA5rZO  
discount on purchase 進貨折扣   +N2R'Phv  
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