[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。   ~6[?=mOi'  
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acceptance 承兌   NVyBEAoh  
account 賬戶   0YH5B5b  
accountant 會計員   -t`kb*O3`  
accounting 會計   _jWs(OmJ  
accounting system 會計制度   peQwH  
accounts payable 應付賬款   L\:|95Yq  
accounts receivable 應收賬款   YEL0h0gn  
accumulated profits 累積利益   e~r/!B5X  
adjusting entry ?#123;整記錄   ^7gGtz2  
adjustment ?#123;整   5cSiV7#Y:  
administration expense 管理費用   aukcO;oG<  
advances 預付   u[>"_!T  
advertising expense 廣告費   <r%K i`u(p  
agency 代理   ]vrZGX a+  
agent 代理人   2g.lb&3W  
agreement 契約   SSK}'LQ  
allotments 分配數   GO"`{|o  
allowance 津貼   s :vNr@TS  
amalgamation 合併   inh0p ^  
amortization 攤銷   O<u=Vz3c~0  
amortized cost 應攤成本   C$[d~1t6  
annuities 年金   %iyc1]w{  
applied cost 已分配成本    Q!X?P  
applied expense 已分配費用   5`;SI36"  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   7!O"k#  
appreciation 漲價   \PrJy6&  
article of association 公司章程   X5
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assessment 課稅   0PzSp ]  
assets 資產   lqDCK&g$E#  
attorney fee 律師費   1w,_D.1'  
audit 審計   TdhfX{nk  
auditor 審計員   Xp<q`w0I,  
average 平均數   3efOgP=L  
average cost 平均成本   uEPp%&D.+  
bad debt 壞賬   u$ts>Q;5  
balance 餘額   M/3;-g  
balance sheet 資產負債表   c&['T+X  
bank account 銀行賬戶   "?" :  
bank balance 銀行結存   Y}~sTuWU  
bank charge 銀行手續費   bnxp[Qk|5  
bank deposit 銀行存款   m=l>8  
bank discount 銀行貼現   (tK_(gO  
bank draft 銀行匯票   H2 X_WSwm  
bank loan 銀行借款   )CGQ}  
bank overdraft 銀行透支   .N(R~_  
bankers acceptance 銀行承兌   7Cz~nin>7  
bankruptcy 破產   ZO+RE7f*?c  
bearer 持票人   D8A+`W?  
beneficiary 受益人   E=NjWO  
bequest 遺產   /[R=-s ;  
bill 票據   x]^d'o:cDP  
bill of exchange 匯票   D T5d]MU  
bill of lading 提單   V@'Xj .ze  
bills discounted 貼現票據   
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bills payable 應付票據   ^
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bills receivable 應收票據   mnt&!
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board of directors 董事會   K,4Ig!  
bonds 債券   y?sz&*:  
bonus 紅利   d59rq<yI  
book value 賬面價值   c <TEA  
bookkeeper 簿記員   SKG U)Rn;  
bookkeeping 簿記   LkbD='\=  
branch office general ledger 支店往來賬戶   ib,`0=0= O  
broker 經紀人   qq)5)S  
brought down 接前   Et6j6gmif  
brought forward 接上頁   y-pdAkDh  
budget 預算   KOixFn1  
by-product 副產品   :Drf]D(sMX  
by-product sales 副產品銷售   vJE=H9E  
capital 股本   Ar-Vu{`  
capital income 資本收益   ys=2!P-[#  
capital outlay 資本支出   ,=
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capital stock 股本   [s}W47N1  
capital stock certificate 股票   }T_"Vg q  
carried down 移後   (Mv~0ShakO  
carried forward 移下頁   f6r!3y  
cash 現金   GMU!GSY  
cash account 現金賬戶   T{prCM  
cash in bank 存銀行現金   Y3@+aA  
cash on delivery 交貨收款   >~g-  
cash on hand 庫存現金   r] /Ej!|  
cash payment 現金支付   @!;A^<{ka  
cash purchase 現購   FM]clC;X?  
cash sale 現沽   5;`Ot2  
cashier 出?#123;員   N
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cashiers check 本票   Y[*.^l._  
certificate of deposit 存款單折   _'p/8K5)=  
certificate of indebtedness 借據   /#9 P0@Y  
certified check 保付支票   <?41-p-;  
certified public accountant 會計師   6AIq
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charges 費用   G}U <^]c  
charge for remittances 匯水手續費   (-<hx~  
charter 營業執照   >VhZv75  
chartered accountant 會計師   :ok.[q  
chattles 動產   S{llpp{E  
check 支票   =8_b&4.:&  
che stub 支票存根   <*vR _?!  
closed account 己結清賬戶   *,u{,$}2  
closing 結算   nw
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closing entries 結賬紀錄   <gPM/4$G  
closing stock 期末存貨   HOi~eX1d  
closing the book 結賬   x
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columnar journal 多欄日記賬   8{W l  
combination 聯合   S6bW r0XR  
commission 佣金   hUpour |b  
commodity 商品   "]3o933D  
common stock 普通股   qt:B]#j@  
company 公司   e;v7!X  
compensation 賠償   J"#6m&R_q  
compound interest 複利   E2l"e?AN~  
consignee 承銷人   MoxWnJy}  
consignment 寄銷   Q>[{9bI4QP  
consignor 寄銷人   h0-.9ym  
consolidated balance sheet 合併資產負債表   |Ja 5O  
consolidated profit and loss account 合併損益表   Ri"rT] '  
consolidation 合併   `D3q!e  
construction cost 營建成本   3 85qQppz  
construction revenue 營建收入   Dhm;K$T  
contract 合同   uv5NqL&  
control account 統制賬戶   ,&Zp^  
copyright 版權   $[_5:@T%N  
corporation 公司   "[/W+&z[~  
cost 成本   NI/'SMj%  
cost accounting 成本會計   uf]wX(*<k  
cost of labour 勞工成本   =f@
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cost of production 生產成本   ;=2JbA+"G  
cost of manufacture 製造成本   1/bTwzR.g  
cost of sales 銷貨成本   0rX%z$D+@  
cost price 成本價格   Lww&[|k.  
credit 貸方   nUs=PD3)  
credit note 收款通知單   8\nka5  
creditor 債權人   "#36-  
crossed check 橫線支票   ZT"vVX-)G  
current account 往來活期賬戶   GRpwEfG  
current asset 流動資產   +dCR$<e9
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current liability 流動負債   nzO-\`40  
current profit and loss 本期損益   [6\O <-?  
debit 借方   ~Y0K Wx4  
debt 債務   Tb^1#O  
debtor 債務人   1A93ol=  
deed 契據   p Dg!Cs  
deferred assets 遞延資產   8/B8yY-O  
deferred liabilities 遞延負債   'xEomo#  
delivery 交貨   |+~P;
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delivery expense 送貨費   0(C[][a*u  
delivery order 出貨單   3p-SpUvp  
demand draft 即期匯票   ^-Ks_4   
demand note 即期票據   /=V!lRs  
demurrage charge 延期費   xn=mS!"1Zo  
deposit 存款   w3iX "w  
deposit slip 存款單   F:Vl\YZ  
depreciation 折舊   &~<i" W  
direct cost 直接成本   K7$Q.  
direct labour 直接人工   @6[aLF]F  
director 董事   7u1o>a%9  
discount 折扣   mE+=H]`. p  
discount on purchase 進貨折扣   fyZtwl@6w#  
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