[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。   1r4,XSk  
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acceptance 承兌   B=zMYi  
account 賬戶   Pz473d  
accountant 會計員   ^ }#f()  
accounting 會計   @>O&Cpt  
accounting system 會計制度   <5ZJ]W  
accounts payable 應付賬款   Es;;t83p  
accounts receivable 應收賬款   *T4ge|zUc  
accumulated profits 累積利益   0|C[-ppr  
adjusting entry ?#123;整記錄   rSyaZ6#  
adjustment ?#123;整   xH$%5@~  
administration expense 管理費用   oh&Y<d0  
advances 預付   Z=9dMND  
advertising expense 廣告費   2V$9ei6  
agency 代理   (!n-Age  
agent 代理人   Kym:J \}9B  
agreement 契約   )73DT3-0$  
allotments 分配數   5Rs?CVVb  
allowance 津貼   k,]{NO   
amalgamation 合併   . bG{T|  
amortization 攤銷   q3\!$IM.  
amortized cost 應攤成本   faVS2TN4  
annuities 年金   6Bdyf(t  
applied cost 已分配成本   :&$Xe1)i]  
applied expense 已分配費用   @,vv\M0)p  
applied manufacturing expense 己分配製造費用   )6G+tU'  
apportioned charge 攤派費用   +{ab1))/  
appreciation 漲價   l$`G:%qHj  
article of association 公司章程   Q-Y@)Mf~?0  
assessment 課稅   8|<f8Z65!  
assets 資產   1UyH0`&  
attorney fee 律師費   y''V"Be
  
audit 審計   rqC1  
auditor 審計員   WguV{#=H  
average 平均數   w:R]!e_6\9  
average cost 平均成本   6QptKXu7  
bad debt 壞賬   r %xB8e9  
balance 餘額   qS82/e)7  
balance sheet 資產負債表   DZAH"
sb  
bank account 銀行賬戶   m?vAyi
  
bank balance 銀行結存   + -k`x0v  
bank charge 銀行手續費   2$Y3[$  
bank deposit 銀行存款   ^z?=?%{  
bank discount 銀行貼現   !L$oAqW  
bank draft 銀行匯票   ]Hj`2\KD.d  
bank loan 銀行借款   %#Q #N,fw  
bank overdraft 銀行透支   +}]wLM}\UF  
bankers acceptance 銀行承兌   d.1Q~&`  
bankruptcy 破產   _^3@PM>  
bearer 持票人   {q2<KRU2+#  
beneficiary 受益人   %>NRna  
bequest 遺產   k`Y,KuBpM  
bill 票據   {lK EZirO  
bill of exchange 匯票   F~P/*FFK  
bill of lading 提單   ]=pWZ~A  
bills discounted 貼現票據   ,,2_/u\"/i  
bills payable 應付票據   7x:F!0:  
bills receivable 應收票據   D2-O7e  
board of directors 董事會   h!;MBn`8  
bonds 債券   CY\mU_.b  
bonus 紅利   X)FQ%(H<  
book value 賬面價值   <sF!]R&4  
bookkeeper 簿記員   Ae3#>[]{  
bookkeeping 簿記   o}W7.7^2  
branch office general ledger 支店往來賬戶   Z~B+*H F  
broker 經紀人   (BhL/A 4  
brought down 接前   @) ]t8(  
brought forward 接上頁   2f /bEpi  
budget 預算   -y<rM0"NE  
by-product 副產品   P:vX }V |[  
by-product sales 副產品銷售   .;}pU!S~R  
capital 股本   n/:Z{  
capital income 資本收益   l9,w> ]s  
capital outlay 資本支出   LDSbd,GF  
capital stock 股本   lHRK'?Q  
capital stock certificate 股票   ,9+nfj  
carried down 移後   0c{Gr 0[>  
carried forward 移下頁   13]y)(  
cash 現金   DwQp$l'NfW  
cash account 現金賬戶   y& Gw.N}<r  
cash in bank 存銀行現金   Zj5NWzj X  
cash on delivery 交貨收款   Zr~"\llk  
cash on hand 庫存現金   cbY3mSfn*  
cash payment 現金支付   Y-?51g[u  
cash purchase 現購   .|tQ=l@I  
cash sale 現沽   !WDn7j'A  
cashier 出?#123;員   I\)N\move  
cashiers check 本票   DDZTqsws  
certificate of deposit 存款單折   _qdWQFuM  
certificate of indebtedness 借據   HM;4=%  
certified check 保付支票   il<gjlyR]L  
certified public accountant 會計師   UeC 81*XZ  
charges 費用   $4&8U~Zs  
charge for remittances 匯水手續費   ',<{X(#(  
charter 營業執照   bK6, saN>  
chartered accountant 會計師   LH1BZ(5g  
chattles 動產   Ni/|C19Z  
check 支票   oTZo[T@zRx  
che stub 支票存根   k$Nx6?8E  
closed account 己結清賬戶   /<Gyg7o0  
closing 結算   9Vh_XBgP  
closing entries 結賬紀錄   #zh6=.,7  
closing stock 期末存貨   D]3bwoFo&u  
closing the book 結賬   &4a
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columnar journal 多欄日記賬   *s 1D\/H  
combination 聯合   8yNRxiW:  
commission 佣金   4"
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commodity 商品   )2   
common stock 普通股   8kKRx  
company 公司   ' h0\4eu  
compensation 賠償   X:iG[iU*  
compound interest 複利   xUV_2n+  
consignee 承銷人   bUpmU/RW  
consignment 寄銷   EVby 9!  
consignor 寄銷人   gt(X!iN]  
consolidated balance sheet 合併資產負債表   ci#Zvhtkr  
consolidated profit and loss account 合併損益表   ,=x.aX Spz  
consolidation 合併   #h}
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construction cost 營建成本   R|d^M&K,  
construction revenue 營建收入   -sruxF  
contract 合同   HQjxJd5P  
control account 統制賬戶   $NH`Iu9t  
copyright 版權   6tCV{pgm  
corporation 公司   {3_F fsg`  
cost 成本   fwz5{>ON
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cost accounting 成本會計   #w[q.+A  
cost of labour 勞工成本   m&;zLBA;  
cost of production 生產成本   m7bn%j-{$f  
cost of manufacture 製造成本   7l4InR]  
cost of sales 銷貨成本   6Vu}kK)  
cost price 成本價格   10 a=Y
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credit 貸方   +"*l2
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credit note 收款通知單   htNL2N  
creditor 債權人   'npT+p$V  
crossed check 橫線支票   rVc zO+E  
current account 往來活期賬戶   h[M6 .  
current asset 流動資產   mUe@Dud  
current liability 流動負債   {g23[$X]N  
current profit and loss 本期損益   ;RTrRh0v  
debit 借方   !rN#PF>  
debt 債務   _AsHw  
debtor 債務人   w7.?zb!N  
deed 契據   C
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deferred assets 遞延資產   8=u+BDG  
deferred liabilities 遞延負債   +)''l  
delivery 交貨   'IqK M  
delivery expense 送貨費   9, sCJ5bb"  
delivery order 出貨單   3e!a>Gl*  
demand draft 即期匯票   ;Fwm1ezx0  
demand note 即期票據   v\r7.l:hf  
demurrage charge 延期費   %^)JaEUC  
deposit 存款   @pEO@bbg>  
deposit slip 存款單   : Oz7R:  
depreciation 折舊   C$]%1<-Iv]  
direct cost 直接成本   VAG+y/q  
direct labour 直接人工   hI
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director 董事   AU${0#WV_  
discount 折扣   !EyGJa[i  
discount on purchase 進貨折扣   d"e%tsj  
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