[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。   "E@NZ*"u  
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acceptance 承兌   Zu2m%=J`  
account 賬戶   fZka%[B  
accountant 會計員   ?$"x^=te7  
accounting 會計   Bi9 N  
accounting system 會計制度   hj^G}4  
accounts payable 應付賬款   IqvqvHxLX
 
accounts receivable 應收賬款   #}[Sj-Vp  
accumulated profits 累積利益   &^CL]&/  
adjusting entry ?#123;整記錄   c]AKeq]  
adjustment ?#123;整   lKh2 LY=j  
administration expense 管理費用   Z^/z  
advances 預付   1S*8v7  
advertising expense 廣告費   ?G~/{m.  
agency 代理   ZYwBw:y}y  
agent 代理人   *6 z'+ '  
agreement 契約   ,_"7|z wb  
allotments 分配數   u%+6Mp[E  
allowance 津貼   (uuEjM$3%  
amalgamation 合併   Nt`F0 9S  
amortization 攤銷   5
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amortized cost 應攤成本   ugIm:bg&  
annuities 年金   kbIY%\QSO  
applied cost 已分配成本   rQd1Ch  
applied expense 已分配費用   N3XVT{yo  
applied manufacturing expense 己分配製造費用   U<ku_(2"#  
apportioned charge 攤派費用   j:rs+1bc  
appreciation 漲價   %:'1_@Ot2  
article of association 公司章程   {<- ouD  
assessment 課稅   ()JYN5  
assets 資產   eeI9[lTw  
attorney fee 律師費   [3{: H"t  
audit 審計   ND9n1WZ&x  
auditor 審計員   N27K  
average 平均數   E >l#0Zw  
average cost 平均成本   3oppV_^JdT  
bad debt 壞賬   K]H"qG.K  
balance 餘額   iGEQXIr3  
balance sheet 資產負債表   c"f-$^<  
bank account 銀行賬戶   2g ?Jb5)  
bank balance 銀行結存   1}n)J6m  
bank charge 銀行手續費   TRr4`y%  
bank deposit 銀行存款   ~WYE"(  
bank discount 銀行貼現   V',m $   
bank draft 銀行匯票   4 B E:&A  
bank loan 銀行借款   WV,?Ge  
bank overdraft 銀行透支   M/8#&RycQ  
bankers acceptance 銀行承兌   323yAF  
bankruptcy 破產   ]Vf8mkDGO  
bearer 持票人   @,yFY  
beneficiary 受益人   MQ9M%>
 
bequest 遺產   V\k5h  
bill 票據   1eE]4Z4Q  
bill of exchange 匯票   Y-neD?VN  
bill of lading 提單   ;i-D~Np|  
bills discounted 貼現票據   &geO Fe}R  
bills payable 應付票據   oSu|Yn  
bills receivable 應收票據   y:i[~y  
board of directors 董事會   #cp$lt Y  
bonds 債券   IxEQh)J X  
bonus 紅利   :uT fhr  
book value 賬面價值  
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bookkeeper 簿記員   FM;;x(sg  
bookkeeping 簿記   lk+=
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branch office general ledger 支店往來賬戶   eBSn1n  
broker 經紀人   `F-Dd4B  
brought down 接前   @ @3)D%h  
brought forward 接上頁   Q8gdI  
budget 預算   Vne.HFXA  
by-product 副產品   Y00i{/a 8  
by-product sales 副產品銷售   st'?3A  
capital 股本   654jS !  
capital income 資本收益   ',J%Mv>Yf  
capital outlay 資本支出   GH; F3s  
capital stock 股本   YVZSKU  
capital stock certificate 股票   8ZNd|\  
carried down 移後   H z< M  
carried forward 移下頁   yNW bI0a  
cash 現金   zM8/s96h  
cash account 現金賬戶   @WDqP/4  
cash in bank 存銀行現金   soQv?4  
cash on delivery 交貨收款   [hv3o0".  
cash on hand 庫存現金   @|\s$L  
cash payment 現金支付   ]Gd]KP@S  
cash purchase 現購   JI[rIL\Ey  
cash sale 現沽   .U(SkZ`6  
cashier 出?#123;員   cVP49r}}v  
cashiers check 本票   *{;A\sL  
certificate of deposit 存款單折   2fL88/'  
certificate of indebtedness 借據   G.q^Zd#.T  
certified check 保付支票   (PT?h>|St  
certified public accountant 會計師   `>Kk;`  
charges 費用   0R%uVJG  
charge for remittances 匯水手續費   a,0o{*(u$  
charter 營業執照   <8z[,X}bM  
chartered accountant 會計師   bcx{_&1p  
chattles 動產  
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check 支票   .}hZ7>4-  
che stub 支票存根   iqv\ag  
closed account 己結清賬戶   82@;.%  
closing 結算   n]ppO U|[  
closing entries 結賬紀錄   $ O]E$S${  
closing stock 期末存貨   {</$Ob K  
closing the book 結賬   $RF
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columnar journal 多欄日記賬   GE3U0w6WbK  
combination 聯合   <2@<r
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commission 佣金   ?BWvF] p5/  
commodity 商品   ;~1/eF  
common stock 普通股   I3E8vi%B.  
company 公司   hDkqEkq1R  
compensation 賠償   T=p}By3a  
compound interest 複利   ##+8GLQM  
consignee 承銷人   EV7+u0uN&Q  
consignment 寄銷   B43#9CK`o  
consignor 寄銷人   OrH1fhh   
consolidated balance sheet 合併資產負債表   fdH'z:Xao  
consolidated profit and loss account 合併損益表   . =foXN  
consolidation 合併   uF.\dY \xv  
construction cost 營建成本   pvwnza1  
construction revenue 營建收入   r`E1<aCr|  
contract 合同   sxQ,x/O  
control account 統制賬戶   "y ,(9_#  
copyright 版權   v%8-Al^G  
corporation 公司   w-Q 6 -  
cost 成本   3<'Q`H>  
cost accounting 成本會計   Vqp.jF1|  
cost of labour 勞工成本   ^[\53\R~  
cost of production 生產成本    [;LPeO  
cost of manufacture 製造成本   ) ImIPSL  
cost of sales 銷貨成本   xY}j8~k  
cost price 成本價格   KZ >"L  
credit 貸方   !VZCM{  
credit note 收款通知單   u(G;57ms  
creditor 債權人   :)V0zHo&(  
crossed check 橫線支票   .j<B5/+  
current account 往來活期賬戶   ]A<u eM  
current asset 流動資產   ;<)-*?m9  
current liability 流動負債   m=l3O:~J  
current profit and loss 本期損益   z^HlDwsbm  
debit 借方   !J?=nSu  
debt 債務   4y}a,  
debtor 債務人   te4"+[ $|  
deed 契據   nhxd
 
deferred assets 遞延資產   :<7>-+pa  
deferred liabilities 遞延負債   /ykxVCvAt  
delivery 交貨   6o23#JgN  
delivery expense 送貨費   M,U=
zNPnk  
delivery order 出貨單   cZ2, u,4  
demand draft 即期匯票   V'hz1roe  
demand note 即期票據   9oN'.H^  
demurrage charge 延期費   z)y(31K<1  
deposit 存款   \
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deposit slip 存款單    SSM> ID  
depreciation 折舊   &$Ip$"H  
direct cost 直接成本   R/FV'qy]  
direct labour 直接人工   5<8>G? Y  
director 董事   _q4dgi z  
discount 折扣  
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discount on purchase 進貨折扣   K>JU/(  
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