[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。   V! |qYM.  
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acceptance 承兌   "<+ih0Ma  
account 賬戶   X@)z8
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accountant 會計員   `IpA.| Y  
accounting 會計   iZ3W"Vd`b  
accounting system 會計制度   UM*jKi2]"  
accounts payable 應付賬款   Qcjc,  
accounts receivable 應收賬款   |H}m4-+*  
accumulated profits 累積利益   \'CN  
adjusting entry ?#123;整記錄   5v)(8|.M  
adjustment ?#123;整   e(F42;$$  
administration expense 管理費用   Z BUArIC  
advances 預付   $/1c= Y@  
advertising expense 廣告費   spofLu.  
agency 代理   Fk;oE'"D  
agent 代理人   DD9?V}Yx  
agreement 契約   m4E)qCvy  
allotments 分配數   Z+`{7G?4m  
allowance 津貼   X;F?:Iw\  
amalgamation 合併   U!%!m'  
amortization 攤銷   >N\0"F7.  
amortized cost 應攤成本   F 09DV<j  
annuities 年金   |IoB?^_h  
applied cost 已分配成本   4n1; Bh$  
applied expense 已分配費用   D0(xNhmKz  
applied manufacturing expense 己分配製造費用   IPSF]"}~  
apportioned charge 攤派費用   )Rat0$6  
appreciation 漲價   if;71ZE  
article of association 公司章程   7?gFy-  
assessment 課稅   MF3b{|Z  
assets 資產   *=ZsqOHwG  
attorney fee 律師費   Hd7,ZHj3^  
audit 審計   $N']TN  
auditor 審計員   d
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average 平均數   [+*$\  
average cost 平均成本   K-<^$VWh  
bad debt 壞賬   +`M!D }!  
balance 餘額   :f5s4N  
balance sheet 資產負債表   `dMqe\o
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bank account 銀行賬戶   p47S^gW  
bank balance 銀行結存   rKHY?{!  
bank charge 銀行手續費   3($"q]Y  
bank deposit 銀行存款   ]{ BEr*  
bank discount 銀行貼現   wfL-oi'5  
bank draft 銀行匯票   m]_FQWfet  
bank loan 銀行借款   ;?}l  
bank overdraft 銀行透支   g>d;|sK  
bankers acceptance 銀行承兌   j#~Jxv%n  
bankruptcy 破產   0yx3OY  
bearer 持票人   GBFw+v/|4  
beneficiary 受益人   z|7z
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bequest 遺產   ]Fvm 7V  
bill 票據   DcIvhBp  
bill of exchange 匯票   5G0
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bill of lading 提單   3QSZ ZJ  
bills discounted 貼現票據   Iq+>qX  
bills payable 應付票據   dw~p?[  
bills receivable 應收票據   rPc7(,o*  
board of directors 董事會   KV|}#<dD  
bonds 債券   -S,ln  
bonus 紅利   +5.t. d  
book value 賬面價值   Uw-p758dD  
bookkeeper 簿記員  
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bookkeeping 簿記   }pkj:NT  
branch office general ledger 支店往來賬戶   )5%C3/Dl!  
broker 經紀人   [U#72+K  
brought down 接前   k+V6,V)my  
brought forward 接上頁   Ov-b:lH  
budget 預算   /sR%]q |L  
by-product 副產品   .t&R>9cZ^  
by-product sales 副產品銷售   q(5j(G ;  
capital 股本   "M |P+A  
capital income 資本收益   >vrxP8_  
capital outlay 資本支出   <]C$xp<2  
capital stock 股本   '`Bm'Dd  
capital stock certificate 股票   I9o6k?$K  
carried down 移後   &2-L.Xb  
carried forward 移下頁   4E8JT#&  
cash 現金   wn>edn  
cash account 現金賬戶   L.xZ_ 6  
cash in bank 存銀行現金   PqNFyQkl  
cash on delivery 交貨收款   0Iud$Lu  
cash on hand 庫存現金   n/QF2&X7)  
cash payment 現金支付   =O _ z(  
cash purchase 現購   6b8;}],|  
cash sale 現沽   %or,{mmiM:  
cashier 出?#123;員   6m.k;'  
cashiers check 本票   e@@?AB$n(  
certificate of deposit 存款單折   in<Rq"L  
certificate of indebtedness 借據   5ep/h5*/  
certified check 保付支票   KPSh#x&I  
certified public accountant 會計師   *?QE2&S:  
charges 費用   r _,_5 @0e  
charge for remittances 匯水手續費   ?^' 7+8C*J  
charter 營業執照   l5Y/Ok0,  
chartered accountant 會計師   oR N-xng  
chattles 動產   }MR1^  
check 支票   C\_zdADUb%  
che stub 支票存根   Bhqft;Nuh  
closed account 己結清賬戶   |CgnCUv+  
closing 結算   sGY_{CZ:  
closing entries 結賬紀錄   $=sXAK9   
closing stock 期末存貨    gB\T[RV  
closing the book 結賬   K\[!SXg@  
columnar journal 多欄日記賬   0U66
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combination 聯合   d#:3be{|&q  
commission 佣金   |6J ?8y  
commodity 商品   |eoid?=  
common stock 普通股   _ 7oV<  
company 公司   fsO9EEn7X  
compensation 賠償   *fO3]+)d+  
compound interest 複利   uBg 8 h{>  
consignee 承銷人   u^I(Ny  
consignment 寄銷   6nDV1O5  
consignor 寄銷人    C8@TZ[w  
consolidated balance sheet 合併資產負債表   DPe]daF  
consolidated profit and loss account 合併損益表   <0|9T n2O  
consolidation 合併   nM=e]qH  
construction cost 營建成本   1{pmKPu  
construction revenue 營建收入   n?#!VN3  
contract 合同   (VyNvB  
control account 統制賬戶   ?&WYjTU]H  
copyright 版權   "wH)mQnd  
corporation 公司   ]u-SL md  
cost 成本   8$xPex~2  
cost accounting 成本會計   ZWc+),X  
cost of labour 勞工成本   K.tlo^#^B[  
cost of production 生產成本   -O:_!\uA  
cost of manufacture 製造成本   Vi!Q  
cost of sales 銷貨成本   qv 3^5d  
cost price 成本價格   ,p{`pma  
credit 貸方   
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credit note 收款通知單   h*0S$p<[1  
creditor 債權人   `|1MlRM9  
crossed check 橫線支票   -0o[f53}p  
current account 往來活期賬戶   !=Y;h[J.p  
current asset 流動資產   RnVtZ#S Ch  
current liability 流動負債   P`$12<\O1  
current profit and loss 本期損益   pl*~kG=  
debit 借方   ;N+$2w  
debt 債務   +5<k-0v  
debtor 債務人   sfp,Lq`  
deed 契據   Zr$d20M2A;  
deferred assets 遞延資產   (A k\Lm  
deferred liabilities 遞延負債   vY6W| <s  
delivery 交貨   QrD o|GtE  
delivery expense 送貨費   (lA.3 4.p  
delivery order 出貨單   Gtv,Izt  
demand draft 即期匯票   u%
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demand note 即期票據   dtM[E`PL  
demurrage charge 延期費   ~+D*:7Y_  
deposit 存款   |
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deposit slip 存款單   oqkVYlE  
depreciation 折舊   i;\s.wrzH  
direct cost 直接成本   # jYpVc{]  
direct labour 直接人工   p?(L'q"WK  
director 董事   cl[!`Z  
discount 折扣   <>SdVif]  
discount on purchase 進貨折扣   PsjbR  
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