[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。   f]%SFQ+  
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acceptance 承兌   >KrI}>!9r  
account 賬戶   m s}o[Z@n  
accountant 會計員   7:vl -ZW  
accounting 會計   .cs x"JC  
accounting system 會計制度   Qv~@  
accounts payable 應付賬款   w@,p`  
accounts receivable 應收賬款   |Sjy   
accumulated profits 累積利益   %4!^AA%  
adjusting entry ?#123;整記錄   d<j`=QH  
adjustment ?#123;整   ?o+%ckH  
administration expense 管理費用  
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advances 預付   8h=m()Eu  
advertising expense 廣告費   GV1Ol^  
agency 代理   8/)\nV$0
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agent 代理人   xgIb6<qwY  
agreement 契約   q9ra  
allotments 分配數   ZJ2 MbV.6  
allowance 津貼   EL3X8H  
amalgamation 合併   SceHdx(]  
amortization 攤銷   o#wly%i')  
amortized cost 應攤成本   + jB;  
annuities 年金   M1m]1<  
applied cost 已分配成本  
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applied expense 已分配費用   Sq,>^|v4&e  
applied manufacturing expense 己分配製造費用   GBB
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apportioned charge 攤派費用   i,;eW&  
appreciation 漲價   ?eX$Wc{  
article of association 公司章程   N(4y}-w$  
assessment 課稅   rMIX{K)'f  
assets 資產   sHBTB6)lx  
attorney fee 律師費   c8mh
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audit 審計   T:{&eWH  
auditor 審計員   L)U*dY  
average 平均數   *l =f=  
average cost 平均成本   Lwi"K8.u  
bad debt 壞賬   [Y*>x2X  
balance 餘額   uQ_C<ii"W  
balance sheet 資產負債表   9rz$c, Y(  
bank account 銀行賬戶   ZPE-  
bank balance 銀行結存   N}n3 +F  
bank charge 銀行手續費   80Hi v  
bank deposit 銀行存款   Yu" Q  
bank discount 銀行貼現   1HNP@9ga  
bank draft 銀行匯票   /Q7q2Ne^*  
bank loan 銀行借款   Hm'fK$y(  
bank overdraft 銀行透支   R$l- 7YSt  
bankers acceptance 銀行承兌   ZHZxr  
bankruptcy 破產   Z|*#)<|~  
bearer 持票人   ]3,9."^  
beneficiary 受益人   |k}L=oWE  
bequest 遺產   |0}Xb|+  
bill 票據   O0'|\:my  
bill of exchange 匯票   3]kM&lK5\  
bill of lading 提單   Fl($0}ER  
bills discounted 貼現票據   1-^D2B[-  
bills payable 應付票據   .up[wt gN  
bills receivable 應收票據   &Cj~D$kDEu  
board of directors 董事會   @:CM<+  
bonds 債券   7)<Ib j<M  
bonus 紅利   -7w}+iS  
book value 賬面價值   #'KM$l,P  
bookkeeper 簿記員   @ntwdv;  
bookkeeping 簿記   9[VYd '  
branch office general ledger 支店往來賬戶   IxUj(l1Fm  
broker 經紀人   Pf4zjc  
brought down 接前   tik*[1it  
brought forward 接上頁   `.JW_F)1  
budget 預算   5
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by-product 副產品   E)m \KSwh  
by-product sales 副產品銷售   >H;m[  
capital 股本   /y{fD CC  
capital income 資本收益   +Eb-|dM  
capital outlay 資本支出   Ww8U{f  
capital stock 股本   QChWy`x  
capital stock certificate 股票   /2T  W?a  
carried down 移後   _J\zj  
carried forward 移下頁   g,WTXRy  
cash 現金   2"a%%fv  
cash account 現金賬戶   ku*k+4rz  
cash in bank 存銀行現金   [g@qZ5I.  
cash on delivery 交貨收款   7Z:HwZ  
cash on hand 庫存現金   rMJ@oc  
cash payment 現金支付   0B9FPpx?:  
cash purchase 現購   cu?6\@cD  
cash sale 現沽   ZhCz]z~tj6  
cashier 出?#123;員   jbe:"Stw  
cashiers check 本票   'MYKAnZ-i  
certificate of deposit 存款單折   <Tgubv+J  
certificate of indebtedness 借據   DI;LhS*z  
certified check 保付支票   Q?j '4  
certified public accountant 會計師   <HJ Ls+C  
charges 費用   q7aqbkwz}  
charge for remittances 匯水手續費   D+0il=5  
charter 營業執照   R h6CV  
chartered accountant 會計師   X$ul=iBs  
chattles 動產   J|U~W kW  
check 支票   L T`T~|pz  
che stub 支票存根   |b='DJz2  
closed account 己結清賬戶   GNmP_N  
closing 結算   AX+]Z$  
closing entries 結賬紀錄   +|S)Mm8-  
closing stock 期末存貨   # {k $Fk  
closing the book 結賬   7ZAxhFC  
columnar journal 多欄日記賬   rr`_\ut  
combination 聯合   ,ynN801\m  
commission 佣金   !X"nN9k  
commodity 商品   Tg@G-6u0c  
common stock 普通股   <w~$S0_  
company 公司   })@xWU6!  
compensation 賠償   J:uFQWxZ   
compound interest 複利   <<qzZ+u  
consignee 承銷人   ^|h_[>  
consignment 寄銷   +7WpJ;C4  
consignor 寄銷人   |]q{qsy  
consolidated balance sheet 合併資產負債表   (K6vXq.;\\  
consolidated profit and loss account 合併損益表   EqD@o  
consolidation 合併   ?T%"Jgy8  
construction cost 營建成本   U%1M?vT/  
construction revenue 營建收入   T<nK/lp1t  
contract 合同   f9_Pn'"I  
control account 統制賬戶   b?Q$UMAbH  
copyright 版權   jZ5ac=D&I  
corporation 公司   ixM#|Y
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cost 成本   |iSwG=&  
cost accounting 成本會計   Qt'3v"S>)  
cost of labour 勞工成本   G^<m0ew|  
cost of production 生產成本   K-*ZS8  
cost of manufacture 製造成本   JT6Be8   
cost of sales 銷貨成本   w"M!**bP  
cost price 成本價格   "3 2Ua3m:G  
credit 貸方   <uoVGV5N  
credit note 收款通知單   DD7D&@As  
creditor 債權人   mDwuJf8}  
crossed check 橫線支票   :&$v.#  
current account 往來活期賬戶   uW}M1kq?+l  
current asset 流動資產   ;gJAxVD<  
current liability 流動負債   P%w!4v~"  
current profit and loss 本期損益   NV}fcZ  
debit 借方   _ !"[Zr  
debt 債務   5A %TpJ  
debtor 債務人   g:c?%J  
deed 契據   [ot+EA  
deferred assets 遞延資產   _,Q -)\  
deferred liabilities 遞延負債   )99^58my  
delivery 交貨   Wa?\W&  
delivery expense 送貨費   )cOBP}j+  
delivery order 出貨單   ,HE{&p2y  
demand draft 即期匯票   A5}N[|z  
demand note 即期票據   :=quCzG  
demurrage charge 延期費   E7SmiD@)  
deposit 存款   /^~)iTwH  
deposit slip 存款單   )h(=X&(d  
depreciation 折舊   }ew)QHd  
direct cost 直接成本   qw|B-lT{:  
direct labour 直接人工   2B6y1"B  
director 董事   {Aj=Rj@  
discount 折扣   lYm00v6y  
discount on purchase 進貨折扣   FhEfW7]0,  
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