[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。   ^Y7/Ow  
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acceptance 承兌   VL7S7pb_  
account 賬戶   -#wVtXaSc  
accountant 會計員   Yxd{&47  
accounting 會計   #t@x6Vt  
accounting system 會計制度   M7DLs;sD  
accounts payable 應付賬款   PiQkJ[  
accounts receivable 應收賬款   ,xYsH+ybA  
accumulated profits 累積利益   |jk-@ Z*  
adjusting entry ?#123;整記錄   8b(1ut{  
adjustment ?#123;整   AzW7tp;t=  
administration expense 管理費用   `(,*IK a  
advances 預付   v1nQs='  
advertising expense 廣告費   ``$%L=_m  
agency 代理   l#b|@4:I  
agent 代理人   30?LsYXL62  
agreement 契約   ;T.s!B$Uu  
allotments 分配數   =zm0w~']E!  
allowance 津貼   {jhm
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amalgamation 合併   ~`2&'8  
amortization 攤銷   m-ph}  
amortized cost 應攤成本   @fqV0l!GR  
annuities 年金   ?+n&hHRg  
applied cost 已分配成本   -XVEV  
applied expense 已分配費用   3qiJwo
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applied manufacturing expense 己分配製造費用   G
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apportioned charge 攤派費用   LZr0]g{Pu/  
appreciation 漲價   %o@['9U[j  
article of association 公司章程   d1V^2Hb?  
assessment 課稅   #0bO)m+NZ  
assets 資產   *p&^!ct  
attorney fee 律師費   x}?DkFuxb  
audit 審計   heL$2dZ5H  
auditor 審計員   StU  4{  
average 平均數   ;8*XOC;[  
average cost 平均成本   2W3NL|P  
bad debt 壞賬  
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balance 餘額   ~h)@e\Kc  
balance sheet 資產負債表   [ WV@w  
bank account 銀行賬戶   DS:>/m>)  
bank balance 銀行結存   /l,+oG%\  
bank charge 銀行手續費   R:'Ou:Mh  
bank deposit 銀行存款   t7w-TJvP  
bank discount 銀行貼現   v2hZq-q  
bank draft 銀行匯票   ;)(Sdf[P  
bank loan 銀行借款   `DLp<_z>  
bank overdraft 銀行透支   Gil Qtd3\  
bankers acceptance 銀行承兌   M{?zvq?d  
bankruptcy 破產   O^9CV*]!n  
bearer 持票人   ~;M)qR?]W  
beneficiary 受益人   :}y9$p  
bequest 遺產   o84UFhm  
bill 票據   %G;0T
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bill of exchange 匯票   (C daE!I4Q  
bill of lading 提單   ;V_.[aX  
bills discounted 貼現票據   f64(a\Rw!^  
bills payable 應付票據   d_Q*$Iz)3  
bills receivable 應收票據   q$r&4s)To  
board of directors 董事會   {=3J/)='  
bonds 債券   T@TIzz  
bonus 紅利   ?y~TCqV  
book value 賬面價值   NO-k-  
bookkeeper 簿記員   *cbeyB{E  
bookkeeping 簿記   )~ 0}Et l  
branch office general ledger 支店往來賬戶   .L9']zXc`  
broker 經紀人   CRH{E}>  
brought down 接前   qysTjGwa]  
brought forward 接上頁   +I t#Z3  
budget 預算   g;pR^D'M5C  
by-product 副產品   :e*D TVv8  
by-product sales 副產品銷售   \K}-I  
capital 股本   !fY7"E{%%  
capital income 資本收益   opsQn\4DZ?  
capital outlay 資本支出   W'a(oI  
capital stock 股本   xfjd5J7'  
capital stock certificate 股票   Hd9XfU  
carried down 移後   #j;Tb2&w  
carried forward 移下頁   $
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cash 現金  
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cash account 現金賬戶   *LANGQ"2(i  
cash in bank 存銀行現金   96d~~2p  
cash on delivery 交貨收款   `@[l\.Vt:  
cash on hand 庫存現金   xwRhs!`t1  
cash payment 現金支付   Cyq?5\a  
cash purchase 現購   |0`hE;Kt7  
cash sale 現沽   7kKuZW@K-  
cashier 出?#123;員   !8sgq{
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cashiers check 本票   8S\RN&T$  
certificate of deposit 存款單折   K]c4"JJ  
certificate of indebtedness 借據   0RUi\X4HI  
certified check 保付支票   ohUdGO[/  
certified public accountant 會計師   hi ~}  
charges 費用   _AFQ>j  
charge for remittances 匯水手續費   C|MQ $~5:w  
charter 營業執照   r9# \13-  
chartered accountant 會計師   OS-sk!  
chattles 動產   ='Q{R*u  
check 支票   v2Bzx/F :  
che stub 支票存根   Z$p0&~  
closed account 己結清賬戶   NYwR2oX  
closing 結算   FmEc`N9\v  
closing entries 結賬紀錄   c.AYxI"  
closing stock 期末存貨   "wAf.=F  
closing the book 結賬   cvnB!$eji  
columnar journal 多欄日記賬   >I}9LyZt  
combination 聯合   @@@=}!<H=  
commission 佣金   5G(3vR X|1  
commodity 商品   hfqqQ!,l!  
common stock 普通股   ndink$  
company 公司   ?+~cA^-3T  
compensation 賠償   Z:*

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compound interest 複利   {`(>O"_[Q  
consignee 承銷人   c~0{s>  
consignment 寄銷   9i5tVOhE  
consignor 寄銷人   \\,f{?w  
consolidated balance sheet 合併資產負債表   .Da'pOe  
consolidated profit and loss account 合併損益表   W3r?7!~  
consolidation 合併   o!OMm!  
construction cost 營建成本   ZrO!L_/  
construction revenue 營建收入   ZE?f!ifp  
contract 合同   gn8|/ev  
control account 統制賬戶   ljC(L/I  
copyright 版權   ?WUF!Jk  
corporation 公司   hA}~es=c  
cost 成本   k|vI<:'p,  
cost accounting 成本會計   \(~wZd  
cost of labour 勞工成本   ,E;;wdIt  
cost of production 生產成本   Bj Wr5SJ  
cost of manufacture 製造成本   b0v:12q  
cost of sales 銷貨成本   ujFzJdp3k  
cost price 成本價格   POAw M  
credit 貸方   sa1h%<  
credit note 收款通知單   v>Lm;q(  
creditor 債權人   \25/$ Ae}c  
crossed check 橫線支票   !345 %,  
current account 往來活期賬戶   tz^/J=)"  
current asset 流動資產   |TsE-t*E}  
current liability 流動負債   eS+g|$c
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current profit and loss 本期損益   GsQ*4=C  
debit 借方   :s={[KBP  
debt 債務   ,CvG 20>  
debtor 債務人   :#5xA?=* S  
deed 契據   Bc7V)YK  
deferred assets 遞延資產   dY7'OAUyVl  
deferred liabilities 遞延負債   dq\FBwfe  
delivery 交貨   \Q~8?p+  
delivery expense 送貨費   7F^#o-@=J  
delivery order 出貨單   '3 33Ctxy  
demand draft 即期匯票   8uNULob  
demand note 即期票據   7O5`v(<9n>  
demurrage charge 延期費   S4UM|`  
deposit 存款   0 B@n{PvR0  
deposit slip 存款單   JyLa#\ R  
depreciation 折舊   hR#-u1C  
direct cost 直接成本   e~l#4{w  
direct labour 直接人工   DdQ;Q5|  
director 董事   XV3C`:b  
discount 折扣   m: n`g1  
discount on purchase 進貨折扣   `x
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