[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。   g&"__~dS-F  
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acceptance 承兌   }$|uIS  
account 賬戶   Jm8#M z  
accountant 會計員   T!N,1"r  
accounting 會計   |JW-P`tL0  
accounting system 會計制度   @cZNoD  
accounts payable 應付賬款   YQ}bG{V  
accounts receivable 應收賬款   ye)CfP=ID\  
accumulated profits 累積利益   "!6 Ax-'  
adjusting entry ?#123;整記錄   :kDHwYv$  
adjustment ?#123;整   1[vmK,N=E  
administration expense 管理費用   DKfw8"L]  
advances 預付   EV 8}C=  
advertising expense 廣告費    qE`  
agency 代理   7uQ-:n  
agent 代理人   "p~1|?T  
agreement 契約   c91rc>  
allotments 分配數   9+\3E4K  
allowance 津貼   Q
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amalgamation 合併   'i|z>si[*  
amortization 攤銷   Py[
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amortized cost 應攤成本   +SSF=]4+  
annuities 年金   F? kW{,*  
applied cost 已分配成本   fr%}
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applied expense 已分配費用   wU#79:h  
applied manufacturing expense 己分配製造費用   OIa=$l43C  
apportioned charge 攤派費用   }w&+H28.#  
appreciation 漲價   ?2;r#)  
article of association 公司章程   i!30f^9D-S  
assessment 課稅   L s=2!  
assets 資產   HUtuUX  
attorney fee 律師費   gNO<`9q  
audit 審計   UNJ]$x0  
auditor 審計員   fRe$}KX
 
average 平均數   EwcN$Ma  
average cost 平均成本   m1X0stFRs"  
bad debt 壞賬   uJ4RjLM`  
balance 餘額   1Ig@gdmz  
balance sheet 資產負債表   [}|-%4s  
bank account 銀行賬戶   BOLG#}sm  
bank balance 銀行結存   ;Bo{.91
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bank charge 銀行手續費   tdn[]|=  
bank deposit 銀行存款   N&!qur \  
bank discount 銀行貼現   YB h:  
bank draft 銀行匯票   \$2E  
bank loan 銀行借款   `}KK@(Y  
bank overdraft 銀行透支   SB1\SNB  
bankers acceptance 銀行承兌   dQR2!yHEq  
bankruptcy 破產   ee]PFW28  
bearer 持票人   =~% B}T  
beneficiary 受益人   uuzDu]Gwu  
bequest 遺產   kEtYuf^  
bill 票據   4Wq{ch  
bill of exchange 匯票   Cyxt EzPp  
bill of lading 提單   ~l%Dcp  
bills discounted 貼現票據   &>Q_  
bills payable 應付票據   }*m:zD@8$  
bills receivable 應收票據   q#-szZQ  
board of directors 董事會   xQC.ap  
bonds 債券   g83!il\  
bonus 紅利   +d6/*}ht  
book value 賬面價值   Pq~"`-h7:  
bookkeeper 簿記員   <L@0w8i`  
bookkeeping 簿記   }'dnL  
branch office general ledger 支店往來賬戶   L=Q-r[  
broker 經紀人   c?Bi  
brought down 接前   qn#\ro1H  
brought forward 接上頁   Xi_>hL+R(  
budget 預算   x2.G1  
by-product 副產品   C_?L$3 U0  
by-product sales 副產品銷售   TSmuNCR  
capital 股本   uAR!JJ  
capital income 資本收益   n*%<!\gJ  
capital outlay 資本支出   %O;"Z`I  
capital stock 股本   }`4o+  
capital stock certificate 股票   0O?B!Jr]RM  
carried down 移後   b&A+`d  
carried forward 移下頁   AZxx%6  
cash 現金   59O;`y0  
cash account 現金賬戶   A5tY4?|  
cash in bank 存銀行現金   b p:
WN  
cash on delivery 交貨收款   A0yRA+  
cash on hand 庫存現金   to^ &:  
cash payment 現金支付   {IJV(%E  
cash purchase 現購   Y4}!9x  
cash sale 現沽   dfGdY"&  
cashier 出?#123;員   `!DrB08A  
cashiers check 本票   )H#Hs<)Qy  
certificate of deposit 存款單折   [[QrGJr  
certificate of indebtedness 借據   |x 2>F   
certified check 保付支票   *'vX:n&t  
certified public accountant 會計師   %xf6U>T  
charges 費用   F'W{\4  
charge for remittances 匯水手續費   uh%%MhTjv  
charter 營業執照   _L(6F TJ  
chartered accountant 會計師  
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chattles 動產   5[esW  
check 支票   9zEO$<e o  
che stub 支票存根   DIH.c7o  
closed account 己結清賬戶   tS8*l2Y`   
closing 結算   CN\SxK`,  
closing entries 結賬紀錄   "{&\
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closing stock 期末存貨   FD*`$.e3\  
closing the book 結賬   B cd6~  
columnar journal 多欄日記賬   EYd`qk3  
combination 聯合   ^6mlE+WY  
commission 佣金   U2=5Nt5  
commodity 商品  
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common stock 普通股   `#A&v  
company 公司   U5z^R>k  
compensation 賠償   nZhL  
compound interest 複利   li8l+5d q  
consignee 承銷人   Am%zEt$c  
consignment 寄銷   aAF:nyV~~0  
consignor 寄銷人   'N)&;ADx-G  
consolidated balance sheet 合併資產負債表   p@/!+$^{  
consolidated profit and loss account 合併損益表   "X g@X5BG  
consolidation 合併   uO>$ ,
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construction cost 營建成本   ,Ww)>O+  
construction revenue 營建收入   4\x'$G  
contract 合同   
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control account 統制賬戶   k dmannM  
copyright 版權   9 bYoWw  
corporation 公司   Gn#5zx#l  
cost 成本   C,hs!v6  
cost accounting 成本會計   QK<sibDI  
cost of labour 勞工成本   D)8&v`LS  
cost of production 生產成本   .
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cost of manufacture 製造成本   9XX&~GW/  
cost of sales 銷貨成本   !>Db  
cost price 成本價格   n'v[[bmu  
credit 貸方   HvN!_}[  
credit note 收款通知單   Bjq1za  
creditor 債權人   63QMv[`,  
crossed check 橫線支票   z 3fS+x:E{  
current account 往來活期賬戶   {=PO`1H  
current asset 流動資產   SN(:\|f 2  
current liability 流動負債   @bOhnd#W  
current profit and loss 本期損益   8 ]]uk=P  
debit 借方   #Z)e]4{!l  
debt 債務   '}e_8FS  
debtor 債務人   v*<hE>J0  
deed 契據   WW\u}z.QJ  
deferred assets 遞延資產   _,"T;i  
deferred liabilities 遞延負債   [U]U *x  
delivery 交貨   )~v`dwKj;  
delivery expense 送貨費   K>l$Y#x}k  
delivery order 出貨單   8s-y+M@.  
demand draft 即期匯票   ]@vX4G/  
demand note 即期票據   0#<q]M?hW  
demurrage charge 延期費   v{Al>v}}n  
deposit 存款   ?>cx;"xF  
deposit slip 存款單   Hgu$)yhlj  
depreciation 折舊   ST5L O#5  
direct cost 直接成本   B\r2M`N5  
direct labour 直接人工   I'HPy.
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director 董事   So{
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discount 折扣   i#Io;  
discount on purchase 進貨折扣   g(B&A P_e  
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