[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。   l+#J oc<8  
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acceptance 承兌   Rh}}8 sv  
account 賬戶   5?MaKNm }  
accountant 會計員   V&*|%,q  
accounting 會計   {J1iheuS}  
accounting system 會計制度   }?\^^v h7  
accounts payable 應付賬款   lD^c_b  
accounts receivable 應收賬款   oXjoQ  
accumulated profits 累積利益   ?7>"ZGDe>  
adjusting entry ?#123;整記錄   H;R~d%!b  
adjustment ?#123;整   ^Q6?T(%$  
administration expense 管理費用   ~NZL~p  
advances 預付   ^T:L6:  
advertising expense 廣告費   }DQTy.d;P  
agency 代理   Sn S$5o  
agent 代理人   yR?./M!  
agreement 契約   ~-<MoCm!  
allotments 分配數   *`} !{ Mb  
allowance 津貼   |kH.o=  
amalgamation 合併   SJ91(K  
amortization 攤銷   Xp] jF^5  
amortized cost 應攤成本   qA;Gl"HF  
annuities 年金   Kt](|  
applied cost 已分配成本   gu6%$z  
applied expense 已分配費用   g<@Q)p*ow  
applied manufacturing expense 己分配製造費用   (dZ]j){  
apportioned charge 攤派費用   RIQ-mpg~(k  
appreciation 漲價   55'  
article of association 公司章程   N>Ih2>8t  
assessment 課稅   43x2BW&&  
assets 資產   iO&*WIbg  
attorney fee 律師費   OP<N!y?[  
audit 審計   ZNne
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auditor 審計員   &r.M~k >  
average 平均數   ,{m
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average cost 平均成本   D Qz+t  
bad debt 壞賬   YA@MLZm  
balance 餘額   wZZ~!"
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balance sheet 資產負債表   F^$;hMh%  
bank account 銀行賬戶   .uVd'  
bank balance 銀行結存   Th$Z9+()  
bank charge 銀行手續費   t7l{^d_L  
bank deposit 銀行存款   _P=+\[|y  
bank discount 銀行貼現   7O'.KoMw  
bank draft 銀行匯票   &8w# 4*W  
bank loan 銀行借款   Y0.'u{J*  
bank overdraft 銀行透支   "w$,`M?2  
bankers acceptance 銀行承兌   mogmr  
bankruptcy 破產   ]Zt]wnL+  
bearer 持票人    63 'X#S  
beneficiary 受益人   B2o
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bequest 遺產   Q?;Tc.O"/  
bill 票據   pmUf*u-
 
bill of exchange 匯票   J^`5L7CO  
bill of lading 提單   &&m3E=K!^  
bills discounted 貼現票據   .b+ix=:  
bills payable 應付票據   a_+?#m  
bills receivable 應收票據   3:MJKS02OD  
board of directors 董事會   ;1[Z&Uv8  
bonds 債券   /2zan}  
bonus 紅利   yq49fEgc@U  
book value 賬面價值   F@k}p-e~  
bookkeeper 簿記員   g9q}D-  
bookkeeping 簿記   Bcarx<P-p  
branch office general ledger 支店往來賬戶   ^P^%Q)QXl  
broker 經紀人   @J&korU  
brought down 接前   }^iqhUvT F  
brought forward 接上頁   9sT5l"?g  
budget 預算   ;:j1FOj  
by-product 副產品   zxx\jpBBk  
by-product sales 副產品銷售   I-Z|FKh_C  
capital 股本   A$r$g\
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capital income 資本收益   );':aXj  
capital outlay 資本支出   u1 L^INo/  
capital stock 股本   Jn ^b}bk t  
capital stock certificate 股票   3r,~-6  
carried down 移後   ('SId@  
carried forward 移下頁   k`Ifl)  
cash 現金   ')!X1A{  
cash account 現金賬戶   C=V2Y_j  
cash in bank 存銀行現金   ^L5-2;s<U'  
cash on delivery 交貨收款   Nwz?*~1  
cash on hand 庫存現金   !}z'"l4i  
cash payment 現金支付   sa4w.9O1GS  
cash purchase 現購   jOVF+9M  
cash sale 現沽   t$z[ja=  
cashier 出?#123;員   }1e4u{  
cashiers check 本票   uyxYCc  
certificate of deposit 存款單折   k1q/L|')  
certificate of indebtedness 借據   kFwFPK%B  
certified check 保付支票   ey=KA
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certified public accountant 會計師   a3<:F2=~\  
charges 費用   .Zcz ya  
charge for remittances 匯水手續費   IGcq*mR=  
charter 營業執照   #M16qOEw  
chartered accountant 會計師   /W$i8g  
chattles 動產   H#_Zv]  
check 支票   >< $LV&  
che stub 支票存根   /T)E&=Ds  
closed account 己結清賬戶   ##=$$1 Ki  
closing 結算   YND}P9 h  
closing entries 結賬紀錄   v^b4WS+.:  
closing stock 期末存貨   :R,M Y"(  
closing the book 結賬   >Ua'*  
columnar journal 多欄日記賬   <'~m1l#2  
combination 聯合   ^~;ia7V&2  
commission 佣金   ? +L,  
commodity 商品   nf0u:M"fm  
common stock 普通股   B={_}
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company 公司   Q!;syJBb.  
compensation 賠償   P[WkW#  
compound interest 複利   Dz: +. @k  
consignee 承銷人   ^obuMQ;  
consignment 寄銷   E(P 6s;LZ  
consignor 寄銷人   PlGif)  
consolidated balance sheet 合併資產負債表   kun/KY  
consolidated profit and loss account 合併損益表   :J`@@H  
consolidation 合併   -!Myw&*\V  
construction cost 營建成本   %hsCB .r>|  
construction revenue 營建收入   Ev5~= ]  
contract 合同   y|}~"^+T  
control account 統制賬戶   n"Ie >  
copyright 版權   <bKtAf  
corporation 公司   >#|%'Us  
cost 成本   p H y  
cost accounting 成本會計   K:a8}w>Up  
cost of labour 勞工成本   1IA1
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cost of production 生產成本   D=-}&w_T"  
cost of manufacture 製造成本   HeAXZA,  
cost of sales 銷貨成本   CaJ-oy8  
cost price 成本價格   Q v9q~l  
credit 貸方   ^-_*@e*JE  
credit note 收款通知單   \b"rf697,  
creditor 債權人   m}uOBR+  
crossed check 橫線支票   G;l7,1;MU:  
current account 往來活期賬戶   - I|xW  
current asset 流動資產   L/"};VI  
current liability 流動負債    l(?B0  
current profit and loss 本期損益   XP@dg4Z=z  
debit 借方   OOqT0wN  
debt 債務   _J l(:r\%  
debtor 債務人   KdR4<qVV}  
deed 契據   #{8IFA  
deferred assets 遞延資產   mVZh_R=a  
deferred liabilities 遞延負債   'QCIKCn<  
delivery 交貨   W%!(kN&d  
delivery expense 送貨費   ^3$l!>me  
delivery order 出貨單   a;HAuy`M x  
demand draft 即期匯票   t)zd'[  
demand note 即期票據   5?k5J\+  
demurrage charge 延期費   =X4Fn^w"4O  
deposit 存款   Cs6`lX >  
deposit slip 存款單   d.wGO]"  
depreciation 折舊   $Z@*!B^  
direct cost 直接成本   LTWkHyx  
direct labour 直接人工   
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director 董事   {]HiTpn  
discount 折扣   $+*nb4  
discount on purchase 進貨折扣   1>J.kQR^  
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