[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。   ?wv3HN  
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acceptance 承兌   K@%T5M4j  
account 賬戶   SqRM*Cf=  
accountant 會計員   -!qjBK,`X  
accounting 會計   O-)[!8r  
accounting system 會計制度   x|Pz24yP9  
accounts payable 應付賬款   u,`3_I^  
accounts receivable 應收賬款   IDw`k[k  
accumulated profits 累積利益   4g2`[<S  
adjusting entry ?#123;整記錄   `AvK8Wh<+  
adjustment ?#123;整   1y6<gptx  
administration expense 管理費用   |Z2_
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advances 預付   z;e@m2.IM  
advertising expense 廣告費   2Q]W  
agency 代理   ~vA8I#.  
agent 代理人   (jhi<eV  
agreement 契約   qzA_ ~=g
 
allotments 分配數   ar,v/l>d4N  
allowance 津貼   ]+a~/  
amalgamation 合併   SSla^,MHef  
amortization 攤銷   4gev^/ ^^  
amortized cost 應攤成本   a?GXVQ  
annuities 年金   66 R=  
applied cost 已分配成本   bt
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applied expense 已分配費用   ni2 [K`  
applied manufacturing expense 己分配製造費用   Opg_-Bf  
apportioned charge 攤派費用   .bP8 Z=  
appreciation 漲價   Fq <JxamR  
article of association 公司章程   x0{B7/FN  
assessment 課稅   4:Ju|g]O  
assets 資產   }Rh%bf7,  
attorney fee 律師費   CMbID1M3  
audit 審計   st)v'ce,  
auditor 審計員   WHOy\j},V  
average 平均數   "fhQ{b$i  
average cost 平均成本   z)v o  
bad debt 壞賬   lc~c=17  
balance 餘額   RFFbS{
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balance sheet 資產負債表   &nVekE:!  
bank account 銀行賬戶   ?f3R+4  
bank balance 銀行結存   8EdaqF  
bank charge 銀行手續費   !O`j  
bank deposit 銀行存款   P2`F" Qsq  
bank discount 銀行貼現   RyukQY~<W  
bank draft 銀行匯票    q"T?  
bank loan 銀行借款   m{U
h{G$  
bank overdraft 銀行透支   0m.`$nlV-  
bankers acceptance 銀行承兌   V9Mr&8{S4  
bankruptcy 破產   us1$  
bearer 持票人   W-|CK&1  
beneficiary 受益人   LD NdHG6  
bequest 遺產   g{sp<w0  
bill 票據   W)]&G}U<  
bill of exchange 匯票   4Y3@^8h&=  
bill of lading 提單   qc)+T_m  
bills discounted 貼現票據   \h s7>5O^K  
bills payable 應付票據   *>zOWocxD  
bills receivable 應收票據   ZlE=P4`X:  
board of directors 董事會   d_&pxy? >  
bonds 債券   "M2WK6?O5  
bonus 紅利   ht6}v<x.eA  
book value 賬面價值   /g9^g(  
bookkeeper 簿記員   FYE(lEjxi  
bookkeeping 簿記   _99 +Vjy  
branch office general ledger 支店往來賬戶   t.RDS2N|  
broker 經紀人   aQY.96yo  
brought down 接前   >$CNR*}@  
brought forward 接上頁   a;U)#*(5|v  
budget 預算   dxZn| Y  
by-product 副產品   Gl3g.`X{$@  
by-product sales 副產品銷售   (vi^ t{k  
capital 股本   L[Y$ `e{zd  
capital income 資本收益   1|>vk+;1h  
capital outlay 資本支出   76o[qay  
capital stock 股本   ;*F
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capital stock certificate 股票   hR2 R  
carried down 移後   nTs\zikP  
carried forward 移下頁   IUh9skW5  
cash 現金   x30|0EHYl[  
cash account 現金賬戶   jgXr2JQ<  
cash in bank 存銀行現金   ,-k?"|tQ  
cash on delivery 交貨收款   .`J*l=u$  
cash on hand 庫存現金   7.2!g}E  
cash payment 現金支付   IQ~Anp^R  
cash purchase 現購   -AVT+RE9z  
cash sale 現沽   HpUJ

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cashier 出?#123;員   @V1FBw9S!@  
cashiers check 本票   ^b$G.h{o!E  
certificate of deposit 存款單折   .}+3A~  
certificate of indebtedness 借據   P92pQ_W  
certified check 保付支票   A~k: m0MX  
certified public accountant 會計師   #wvGS%
 
charges 費用   fMW=ss^fu-  
charge for remittances 匯水手續費   }z\t}lven  
charter 營業執照   $/JXI?K  
chartered accountant 會計師   =)i^E9
 
chattles 動產   4XJ']M(5;  
check 支票   Pd d(1K*  
che stub 支票存根   yU7XX+cB7  
closed account 己結清賬戶   eL)m(  
closing 結算   [4IqHe  
closing entries 結賬紀錄   Y4,p_6aKJ]  
closing stock 期末存貨   F8tMZ,:  
closing the book 結賬   QJR},nZ3  
columnar journal 多欄日記賬   eej#14&  
combination 聯合   :*|So5fs  
commission 佣金   QL2LIs  
commodity 商品   &A/b9GW^-  
common stock 普通股   Xf{p>-+DL  
company 公司   TI"Ki$jC  
compensation 賠償   egfd=z=2un  
compound interest 複利   ,?%Y*?v  
consignee 承銷人   oHSDi  
consignment 寄銷   [- e$4^+9  
consignor 寄銷人   rXTdhw?+  
consolidated balance sheet 合併資產負債表   tN.BI1 nB  
consolidated profit and loss account 合併損益表   Jzy:^PObT  
consolidation 合併   f1o^:}5x  
construction cost 營建成本   ga;t`5+d  
construction revenue 營建收入   m)6-D- &7  
contract 合同   /Q#eP m  
control account 統制賬戶   9nlj{(  
copyright 版權   i \lr KA  
corporation 公司   @&Yl'&pn-R  
cost 成本   _wW"Tn ]  
cost accounting 成本會計   ?G&J_L=@Y  
cost of labour 勞工成本   PqyR,Bcx0  
cost of production 生產成本   ~WB-WI\  
cost of manufacture 製造成本   +8|Xj!!*}  
cost of sales 銷貨成本   k4:=y9`R}$  
cost price 成本價格   '?{L gj^R  
credit 貸方   Q4N0j' QA  
credit note 收款通知單   %t:13eM  
creditor 債權人   kqC7^x  
crossed check 橫線支票   OH 88d:  
current account 往來活期賬戶   >w\3.
6A  
current asset 流動資產   Nlc3S+$`z  
current liability 流動負債   EW]8k@&g  
current profit and loss 本期損益   .0X 5Vy  
debit 借方   U}<zn+SI#V  
debt 債務   nvodP"iV  
debtor 債務人   < r b5'  
deed 契據   Q5Mn
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deferred assets 遞延資產   <<YH4}wZ  
deferred liabilities 遞延負債   4QNwu7TeR  
delivery 交貨   [
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delivery expense 送貨費   gG(9 &}@(  
delivery order 出貨單   y,<\d/YY@  
demand draft 即期匯票   \C1`F[d_  
demand note 即期票據   8D^ iQBA  
demurrage charge 延期費   }Q,BI*}*  
deposit 存款   7~D5Gy  
deposit slip 存款單   #_Lg
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depreciation 折舊   >-`-D=!V  
direct cost 直接成本   L9z5o(Aa  
direct labour 直接人工   ( M3-S5   
director 董事   /9-kG  
discount 折扣   W[73q>'  
discount on purchase 進貨折扣   2>Kn'p  
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