[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。   Cq3Au%7  
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acceptance 承兌   fAfB.|cd  
account 賬戶   lTVz'ys  
accountant 會計員   $e.Bz`  
accounting 會計   Vy^mEsQC+h  
accounting system 會計制度   %Aa_Bumf*:  
accounts payable 應付賬款   "ZA`Lp;%w  
accounts receivable 應收賬款   EfkBo5@Qi  
accumulated profits 累積利益   eR/X9<  
adjusting entry ?#123;整記錄   Kzy9i/bL  
adjustment ?#123;整   )\kNufP  
administration expense 管理費用   q^7=/d8  
advances 預付   19RbIG/X  
advertising expense 廣告費   02)Ybp6y  
agency 代理   a&dP@)  
agent 代理人   nFe  
agreement 契約   ;iJ}[HUo  
allotments 分配數   kBY#=e).  
allowance 津貼   c(Fo-4K  
amalgamation 合併   88 ca  
amortization 攤銷   lQ"t#b+  
amortized cost 應攤成本   uaxkGEXr  
annuities 年金   O2fFh_\  
applied cost 已分配成本   ABL5T-
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applied expense 已分配費用   9>ZX@1]m_  
applied manufacturing expense 己分配製造費用   k^K%."INn  
apportioned charge 攤派費用   |!1iLWQ  
appreciation 漲價   FI)0.p  
article of association 公司章程   '#~Sb8   
assessment 課稅   J7 ~Kjl  
assets 資產   KXUJ*l-5  
attorney fee 律師費   sDu&9+  
audit 審計   QUF1_Sa  
auditor 審計員   zy~*~;6tW  
average 平均數   pK'D(t  
average cost 平均成本   V#c=O}  
bad debt 壞賬   =/4}!B/  
balance 餘額   xsrdHP
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balance sheet 資產負債表   rP/W,! 7:K  
bank account 銀行賬戶   BZjL\{IW  
bank balance 銀行結存   4 XGEw9`3  
bank charge 銀行手續費   Nov An+  
bank deposit 銀行存款   JD AX^]  
bank discount 銀行貼現   f917F.1I  
bank draft 銀行匯票   qQS&K%F  
bank loan 銀行借款   1KJ[&jS ]  
bank overdraft 銀行透支   >R.!Qze\G  
bankers acceptance 銀行承兌   cCIs~* D  
bankruptcy 破產   akwS;|SZ  
bearer 持票人   6^FUu
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beneficiary 受益人   0 4oMgH>Vd  
bequest 遺產   pvRa  
bill 票據   Ppx 4#j  
bill of exchange 匯票   .tK]-f2  
bill of lading 提單   lg 1 r]  
bills discounted 貼現票據   eEeK ]8@  
bills payable 應付票據   n.o_._mu2  
bills receivable 應收票據   Ac/LNqIs  
board of directors 董事會   nzU0=w}V  
bonds 債券   ZKi?;ta=  
bonus 紅利   8P2_/)|  
book value 賬面價值   '2{60t_A  
bookkeeper 簿記員   T'N/A9{q  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   R]o2_r7N"}  
broker 經紀人   CZ(fP86e  
brought down 接前   Tcq@Q$H  
brought forward 接上頁   &*~_ "WyU  
budget 預算   \x"BgLSE  
by-product 副產品   <S0gIg`)  
by-product sales 副產品銷售   mH'om SCz  
capital 股本   ,~NJ}4wP  
capital income 資本收益   / 6DW+!  
capital outlay 資本支出   e^hI[LbNC  
capital stock 股本   mrlhj8W?!  
capital stock certificate 股票   xJFxrG'c  
carried down 移後   mf2Qu  
carried forward 移下頁   h6D1uM"o   
cash 現金   @rr\Jf""z  
cash account 現金賬戶   zZ8:>2Ps(  
cash in bank 存銀行現金   Ul:M=8nE%  
cash on delivery 交貨收款   YO;@Tj2)x  
cash on hand 庫存現金   D5!I{hp"  
cash payment 現金支付   q]y{ 4"=5  
cash purchase 現購   >a: 6umY  
cash sale 現沽   hP jL  
cashier 出?#123;員   )N&95\u  
cashiers check 本票   m .^WSy  
certificate of deposit 存款單折   .?r}3C
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certificate of indebtedness 借據   B> zQ[e@t  
certified check 保付支票   u/5)Yx+5_  
certified public accountant 會計師   PxJvE*6^H  
charges 費用    }]j# C  
charge for remittances 匯水手續費   *,wW -8  
charter 營業執照   '8|joj>G=  
chartered accountant 會計師   CW~c<,"  
chattles 動產   0Rh*SoYrC  
check 支票   &GI'-i  
che stub 支票存根   .kDJuJ^  
closed account 己結清賬戶   %v]-:5g'|  
closing 結算   H`T}k+e2-N  
closing entries 結賬紀錄   p$6L_ *$  
closing stock 期末存貨   <ceJ!"L  
closing the book 結賬   7nbaR~ZV  
columnar journal 多欄日記賬   (KT+7j0^  
combination 聯合   P)UpUMt;k  
commission 佣金   'Y>@t6E4  
commodity 商品   qkq^oHI  
common stock 普通股   /qXP\ a  
company 公司   z-`4DlJUS  
compensation 賠償   !Ee&e~"  
compound interest 複利   4HyD=6V#  
consignee 承銷人   ;-kg3fGB1Q  
consignment 寄銷   `W4Is~VVv  
consignor 寄銷人   h ?+vH{}j  
consolidated balance sheet 合併資產負債表   <&}N[  
consolidated profit and loss account 合併損益表   oh >0}Gc8  
consolidation 合併   .c_qMTm"  
construction cost 營建成本   4I;$a;R!  
construction revenue 營建收入   Qr[".>+  
contract 合同   \0^Je>-:U  
control account 統制賬戶   oF5~|&C  
copyright 版權   4zf(  
corporation 公司   tnw6[U!rh=  
cost 成本   S!7|vb*ko  
cost accounting 成本會計   r7*'s  
cost of labour 勞工成本   `AhTER  
cost of production 生產成本   M}9PicI?7  
cost of manufacture 製造成本   E^V4O l<  
cost of sales 銷貨成本   dxF)) Z  
cost price 成本價格   2;YL+v2  
credit 貸方   Gv6#LcF#  
credit note 收款通知單   hu-6V="^9  
creditor 債權人   O)}5`0@L  
crossed check 橫線支票   Iz I hC  
current account 往來活期賬戶   ef -PlGn  
current asset 流動資產   [u/Wh+  
current liability 流動負債   ~0
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current profit and loss 本期損益   o1u?H4z  
debit 借方   &+8cI^kp  
debt 債務   ')j@OO3  
debtor 債務人   );ZxKGjc4  
deed 契據   <0H^2ekd  
deferred assets 遞延資產   Na_O:\x#  
deferred liabilities 遞延負債   g}*F"k4j  
delivery 交貨   7.C~ OrGR  
delivery expense 送貨費   >/DlxYG?  
delivery order 出貨單   R"[U< ^  
demand draft 即期匯票   -l q,~`v  
demand note 即期票據   x=VLRh%Gvl  
demurrage charge 延期費   Y  kc
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deposit 存款   CYN|  
deposit slip 存款單   ~_"/\;
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depreciation 折舊   z4*`K4W  
direct cost 直接成本   lag%}^  
direct labour 直接人工   $oH?7sj  
director 董事   B}Sl1)E  
discount 折扣   O\)rp!i  
discount on purchase 進貨折扣   <I^Tug\M+  
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