[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。   $ !|8g`Tm  
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acceptance 承兌   @e!Zc3  
account 賬戶   =% q?C r  
accountant 會計員   IpWy)B>Fl3  
accounting 會計   (odR'#  
accounting system 會計制度   Lj&1K~U  
accounts payable 應付賬款   "U%n0r2  
accounts receivable 應收賬款   0 %xR<<gir  
accumulated profits 累積利益   k_D4'(V:b  
adjusting entry ?#123;整記錄   Rg
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adjustment ?#123;整   t."g\;  
administration expense 管理費用   <%d51~@={I  
advances 預付   N5 SLF4R1  
advertising expense 廣告費   e2AN[Ar  
agency 代理   lAdDu  
agent 代理人   h4CTTe)  
agreement 契約   eyeNrk*2o  
allotments 分配數   YgE]d?_h  
allowance 津貼   bZNIxkc[Dh  
amalgamation 合併   `Yx-~y5X  
amortization 攤銷   -{X<*P4p  
amortized cost 應攤成本   Sl3KpZ  
annuities 年金   =\
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applied cost 已分配成本   AbUDn\0$  
applied expense 已分配費用   1t/dxB;  
applied manufacturing expense 己分配製造費用   }>MP{67Dm  
apportioned charge 攤派費用   ;^R A!Nj  
appreciation 漲價   P?9nTG  
article of association 公司章程   1.# |QX  
assessment 課稅   #TMm#?lC  
assets 資產   '[Mlmgc5  
attorney fee 律師費   Vbg10pV0  
audit 審計   ( [:]T$0 #  
auditor 審計員   qbS'|--wH  
average 平均數   3@^MvoC  
average cost 平均成本   t)-*.qZh  
bad debt 壞賬   ic%?uWN  
balance 餘額   d"# gO,H0  
balance sheet 資產負債表   :GU,EDps  
bank account 銀行賬戶   Jy \2I{I'  
bank balance 銀行結存   h ?uqLsRl  
bank charge 銀行手續費   Zimh_  
bank deposit 銀行存款   U'tE^W  
bank discount 銀行貼現   \Sg<='/{L;  
bank draft 銀行匯票   TT'Ofvdc  
bank loan 銀行借款   cVO ,~I\\  
bank overdraft 銀行透支   Dc08D4   
bankers acceptance 銀行承兌   86 *;z-G  
bankruptcy 破產   nD7|8,
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bearer 持票人    }10\K  
beneficiary 受益人   41u*w2j  
bequest 遺產   =EQJqj1T  
bill 票據   "r u]?{v  
bill of exchange 匯票   {jvOHu  
bill of lading 提單   z5x _fAT(  
bills discounted 貼現票據   _eGT2,D5r  
bills payable 應付票據   v @:~mwy  
bills receivable 應收票據   /\ytr%7,'  
board of directors 董事會   Y
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bonds 債券   ~@{w\%(AK]  
bonus 紅利   rJ'/\Hh5P  
book value 賬面價值   Ng\/)^  
bookkeeper 簿記員   #Mh{<gk%ax  
bookkeeping 簿記   pgT9hle/  
branch office general ledger 支店往來賬戶   4t04}vp  
broker 經紀人   WzjL-a(  
brought down 接前  
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brought forward 接上頁   nSS>\$  
budget 預算   d')-7C  
by-product 副產品    >1A*MP4  
by-product sales 副產品銷售   #?dUv#  
capital 股本   Z1M>-[j
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capital income 資本收益   +noZ<KFW "  
capital outlay 資本支出   oh6B3>>+  
capital stock 股本    {@gAv!  
capital stock certificate 股票   d{f@K71*  
carried down 移後   bp#:UUO%S  
carried forward 移下頁   n-$VUo  
cash 現金   p~K9 B-D  
cash account 現金賬戶   f;gZ|a  
cash in bank 存銀行現金   j Fma|y  
cash on delivery 交貨收款   h4/X 0@l`  
cash on hand 庫存現金   1"}cdq.  
cash payment 現金支付   Ow3P-UzU3  
cash purchase 現購   LOr|k8t
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cash sale 現沽   #O~XVuvF0  
cashier 出?#123;員   5!Bktgk.  
cashiers check 本票   k@V#HC{t  
certificate of deposit 存款單折   V }>n  
certificate of indebtedness 借據   3J{vt"dS  
certified check 保付支票   BYi)j6"  
certified public accountant 會計師   p~2UUmV  
charges 費用   Q.+|xwz  
charge for remittances 匯水手續費   9AHSs,.t  
charter 營業執照   q]\X~ 9#  
chartered accountant 會計師   T$KF< =  
chattles 動產   4,G w#@  
check 支票   vfcb:x  
che stub 支票存根   >E:<E'L  
closed account 己結清賬戶   ,LZX@'5  
closing 結算   HRB[GP+  
closing entries 結賬紀錄   '7*=`q{  
closing stock 期末存貨   HSN8O@dy  
closing the book 結賬   2Vk\L~K  
columnar journal 多欄日記賬   WA$JI@g  
combination 聯合   &3Z?UhH  
commission 佣金   O oSb>Y/4  
commodity 商品   99=s4*xzM  
common stock 普通股   \'Z<P,8~  
company 公司   ow6*Xr8eQ  
compensation 賠償   y#v"GblM  
compound interest 複利   0:&ZnE}##  
consignee 承銷人   S[,8TErz  
consignment 寄銷   aRJcSV  
consignor 寄銷人   @ {#mpDX  
consolidated balance sheet 合併資產負債表   |E@djosyC  
consolidated profit and loss account 合併損益表   Q7gY3flg  
consolidation 合併   9 [jTs3l:  
construction cost 營建成本   GX&b;N  
construction revenue 營建收入   U7iuY~L  
contract 合同   PUdM[-zjh  
control account 統制賬戶    npp[@*~  
copyright 版權   ^j)BKD-  
corporation 公司   ]"~51HQZ  
cost 成本   Vp}
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cost accounting 成本會計   [z kikZy  
cost of labour 勞工成本   Q;u SWt<{  
cost of production 生產成本   Z5(enTy-  
cost of manufacture 製造成本   q o 1lj"P  
cost of sales 銷貨成本  
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cost price 成本價格   28andfl  
credit 貸方   2;`=P5V  
credit note 收款通知單   %Sk@GNI_  
creditor 債權人   `^9(Ot $  
crossed check 橫線支票   awewYf$li  
current account 往來活期賬戶   aj\nrD1  
current asset 流動資產   2F`cv1M  
current liability 流動負債   =Gk/k}1  
current profit and loss 本期損益   &o3K%M;C?  
debit 借方   m-/j1GZ*  
debt 債務   1"#*)MF  
debtor 債務人   a`(a)9i  
deed 契據   p4K.NdUH  
deferred assets 遞延資產   8Q{9>^  
deferred liabilities 遞延負債   X"fh@.  
delivery 交貨   CjIu[S1%
 
delivery expense 送貨費   ,)!u)wz  
delivery order 出貨單   C1EtoOv K  
demand draft 即期匯票   TXXy\$  
demand note 即期票據   clw%B  
demurrage charge 延期費   A@
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%  
deposit 存款   US [dkbKo  
deposit slip 存款單   4*.K'(S5fx  
depreciation 折舊   #-% A[7Cdp  
direct cost 直接成本   X|D!VX>#!  
direct labour 直接人工   0c^>eq]  
director 董事   RP5+d  
discount 折扣   mo{MR:> )  
discount on purchase 進貨折扣   BvrB:%_:  
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