[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。   )mH(Hx  
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acceptance 承兌   &3Ry0?RET  
account 賬戶   /H*[~b  
accountant 會計員   *X!+wK-+   
accounting 會計   eIj2(q9  
accounting system 會計制度   X`C ozyYuD  
accounts payable 應付賬款   SveP:uJA[  
accounts receivable 應收賬款   *+%$OH,  
accumulated profits 累積利益   XMF#l]P  
adjusting entry ?#123;整記錄   BPSie0  
adjustment ?#123;整   uHuL9Q^  
administration expense 管理費用   0HI0/Tvu$<  
advances 預付   p^C$(}Yh  
advertising expense 廣告費   .[ s6x5M  
agency 代理   bo#?,80L}`  
agent 代理人   io
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agreement 契約   [+!~RV_  
allotments 分配數   ll ^I;o0  
allowance 津貼   \;Sl5*kr  
amalgamation 合併   L*6>S_l[  
amortization 攤銷   B$G9#G6pZ  
amortized cost 應攤成本    GG(}#Z5h  
annuities 年金   })?KpYk  
applied cost 已分配成本   G%dzJpC(  
applied expense 已分配費用   0?''v>%  
applied manufacturing expense 己分配製造費用   Ny$N5/b!!  
apportioned charge 攤派費用   ;73{n*a$  
appreciation 漲價   C_ W%]8u  
article of association 公司章程   nFjaV`6`@  
assessment 課稅   82YZN5S3]3  
assets 資產   !]MGIh#u  
attorney fee 律師費   ;vUw_M{P=)  
audit 審計   'Uo| @tK  
auditor 審計員   km,@y
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average 平均數   dW %;Z  
average cost 平均成本   /~+j[oB  
bad debt 壞賬   fS4 R u  
balance 餘額   SQ`KR'E  
balance sheet 資產負債表   ?^U1~5ff)  
bank account 銀行賬戶   W . dm1  
bank balance 銀行結存   ,o\~d?4  
bank charge 銀行手續費   v{) *P.E  
bank deposit 銀行存款   &ZJ$V  
bank discount 銀行貼現   8p]Krs:  
bank draft 銀行匯票   }q)dXFL=I#  
bank loan 銀行借款   5ZjM:wrF|  
bank overdraft 銀行透支   mpzm6Ieu  
bankers acceptance 銀行承兌   t x1(6V&l;  
bankruptcy 破產   2SYV2  
bearer 持票人   uXdR-@80*  
beneficiary 受益人   fRt&-z('  
bequest 遺產   lmx'w  
bill 票據   ,Z(J;~  
bill of exchange 匯票   > M4QEv  
bill of lading 提單   N lB%Qu  
bills discounted 貼現票據   y<)q;fI7  
bills payable 應付票據   ]U.YbWe^  
bills receivable 應收票據   `7_s@4:  
board of directors 董事會   #rx@ 2zi  
bonds 債券   ?r R, h{~  
bonus 紅利   ZRYHsl{F+  
book value 賬面價值   gal.<SVW  
bookkeeper 簿記員   mg *kB:p  
bookkeeping 簿記    gX]'RBTb  
branch office general ledger 支店往來賬戶   SA.,Q~_T7  
broker 經紀人   /pz(s+4=  
brought down 接前   ]ChN]>o  
brought forward 接上頁   CQ#%v%  
budget 預算   tSq`_[@  
by-product 副產品   @W!cC#u  
by-product sales 副產品銷售   ea!Znld]  
capital 股本   6M@m`c  
capital income 資本收益   -;t]e6[  
capital outlay 資本支出   6E.64+PJw  
capital stock 股本   1{bsh?zd  
capital stock certificate 股票   _"sFLe{  
carried down 移後   /N`E4bKBR  
carried forward 移下頁   +7bV  
cash 現金   S)*!jI  
cash account 現金賬戶   :_+Fe,h>|  
cash in bank 存銀行現金   f"A?\w@  
cash on delivery 交貨收款   eX9H/&g  
cash on hand 庫存現金   {1]Of'x '  
cash payment 現金支付   t 5  
cash purchase 現購  
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cash sale 現沽   AME6Zu3Y  
cashier 出?#123;員   c>e~$ b8  
cashiers check 本票   =j!Ruy1  
certificate of deposit 存款單折   qU:Mvb^5&  
certificate of indebtedness 借據   wQ/FJoB  
certified check 保付支票   /(skIvE|  
certified public accountant 會計師   ){XG%n C  
charges 費用   >-YWq  
charge for remittances 匯水手續費   HtGGcO'bqg  
charter 營業執照   )6Qk|gIu(  
chartered accountant 會計師   ""^.fh  
chattles 動產   S t0AV.N1  
check 支票   ejC== Fkc  
che stub 支票存根   GHo=)NTjy  
closed account 己結清賬戶   N}j^55M_]  
closing 結算   @~`2Lo/  
closing entries 結賬紀錄   qddP-uN  
closing stock 期末存貨   LVp*YOq7  
closing the book 結賬   mu =H&JC  
columnar journal 多欄日記賬   PEX(*GS  
combination 聯合   /=2  
commission 佣金   N5:muh \  
commodity 商品   1A b=1g{  
common stock 普通股   I!sB$=n  
company 公司   Rw\S-z/  
compensation 賠償   QGV~Y+  
compound interest 複利   CJu 3h&Rp  
consignee 承銷人   B?)=d,E  
consignment 寄銷   GwaU7[6  
consignor 寄銷人   |,Xrt8O/[  
consolidated balance sheet 合併資產負債表   UP}5Eh  
consolidated profit and loss account 合併損益表   L(i*v5?  
consolidation 合併   A9 HJWKO  
construction cost 營建成本   )Vb_0n=^  
construction revenue 營建收入   4#BoS9d2I<  
contract 合同   < l%3P6|  
control account 統制賬戶   s`:-6{E  
copyright 版權   9@."Y>1G  
corporation 公司   DIurFDQSS  
cost 成本   (S[" ak  
cost accounting 成本會計   |_J[n!~f7  
cost of labour 勞工成本   }{Ncww!iN  
cost of production 生產成本   *n=NBkq%/!  
cost of manufacture 製造成本   ymLhSF][  
cost of sales 銷貨成本   #c ndq[H  
cost price 成本價格   ~rX2oLw{&  
credit 貸方   dM1)wkbET  
credit note 收款通知單   tj_+0J$sw:  
creditor 債權人   :}Tw+S5  
crossed check 橫線支票   1wpeYn7>W  
current account 往來活期賬戶   YkKq}DXj  
current asset 流動資產   t%n3~i4X:  
current liability 流動負債   {IW pI *  
current profit and loss 本期損益   ^"h
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debit 借方   FV&
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debt 債務   >}*iQq  
debtor 債務人   
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deed 契據   {1y-*@yU(  
deferred assets 遞延資產   FN&.PdRT  
deferred liabilities 遞延負債   iraO/KhD*3  
delivery 交貨   uYPdmrPB?l  
delivery expense 送貨費   dw60m,m  
delivery order 出貨單   \O
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demand draft 即期匯票   =_`4HDr  
demand note 即期票據   q=5#t~?  
demurrage charge 延期費   x-5XOqD{'  
deposit 存款   T/"6iv\1  
deposit slip 存款單   &r6VF/  
depreciation 折舊   0.
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direct cost 直接成本   UpgY}pf}  
direct labour 直接人工   wyk4v}  
director 董事   VR>;{>~  
discount 折扣   f.`noZN  
discount on purchase 進貨折扣   mlR*S<Z  
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