[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。   ITPpT  
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acceptance 承兌   X,CFY  
account 賬戶   ee[NZz  
accountant 會計員   pC Is+1O/  
accounting 會計   8
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accounting system 會計制度   Upen/1bA  
accounts payable 應付賬款   .[s82c]]6  
accounts receivable 應收賬款   Oj\mkg  
accumulated profits 累積利益   @x ]^blq  
adjusting entry ?#123;整記錄   n:] 1^wX#  
adjustment ?#123;整   5W-M8dc6  
administration expense 管理費用   &h[}5  
advances 預付   eZ$1|Sj]j  
advertising expense 廣告費   <OB~60h"  
agency 代理   Mc^7FWkw  
agent 代理人   aBLb i  
agreement 契約   ~]+  jn  
allotments 分配數   8 z7,W3b  
allowance 津貼   "A3xX&9-q  
amalgamation 合併   vH8%a8V  
amortization 攤銷   !qv;F?2 <g  
amortized cost 應攤成本   4 tTJE<y  
annuities 年金   T0jJp7O  
applied cost 已分配成本   IBsn>*ja<  
applied expense 已分配費用   ^q2zqC  
applied manufacturing expense 己分配製造費用   +2O_LPV$,  
apportioned charge 攤派費用   DJUtuex  
appreciation 漲價   Ry3 f'gx  
article of association 公司章程   +06j+I  
assessment 課稅   -C<aB750O)  
assets 資產   P^-9?uBno  
attorney fee 律師費   A>yIH)b  
audit 審計   px@\b]/  
auditor 審計員   E3 .s8}}  
average 平均數   ZZ7U^#RT  
average cost 平均成本   ![%,pip2/&  
bad debt 壞賬   ?>&Zm$5V  
balance 餘額   DcHMiiVM  
balance sheet 資產負債表   "<#:\6aym  
bank account 銀行賬戶   &.B6P|N'  
bank balance 銀行結存   N3) v,S-  
bank charge 銀行手續費   Eq{TZV  
bank deposit 銀行存款  
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bank discount 銀行貼現   ?Y* PVx9Y  
bank draft 銀行匯票   o5R40["  
bank loan 銀行借款   w.H+$=aK  
bank overdraft 銀行透支   2O/_hv.  
bankers acceptance 銀行承兌   [*t EHW  
bankruptcy 破產   eH{ 9w8~  
bearer 持票人   TVA1FD
 
beneficiary 受益人   4uA^/]ygo  
bequest 遺產   jfamuu7  
bill 票據   <&iBR  
bill of exchange 匯票   R kzBn  
bill of lading 提單   -&}E:zoe  
bills discounted 貼現票據   ZbUf|#GTB  
bills payable 應付票據   KHtY +93  
bills receivable 應收票據   ;\N*iN#K  
board of directors 董事會   vKf=t&gqr  
bonds 債券   g_U6
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bonus 紅利   4^&vRD,  
book value 賬面價值   #C^m>o~R  
bookkeeper 簿記員   ig{5]wZ(  
bookkeeping 簿記   @@jdF-Utj;  
branch office general ledger 支店往來賬戶   stPCw$@  
broker 經紀人   (6nw8vQ  
brought down 接前   lDeWs%n  
brought forward 接上頁   HJmO+  
budget 預算   
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by-product 副產品   xJCpWU3wM  
by-product sales 副產品銷售   "f_Z.6WMY  
capital 股本   30@ GFaab  
capital income 資本收益   >YLm]7v}  
capital outlay 資本支出   O [/~V=  
capital stock 股本   c+=&5=i[3  
capital stock certificate 股票   |+;"^<T)l  
carried down 移後   4KCxhJq  
carried forward 移下頁   q]x@q  
cash 現金   tANG ]  
cash account 現金賬戶   q@:&^CS  
cash in bank 存銀行現金   Bh?;\D'YC  
cash on delivery 交貨收款   K@m^QioMj  
cash on hand 庫存現金   H;2pk  
cash payment 現金支付   AM>:AtY  
cash purchase 現購   g5)VV"  
cash sale 現沽   PBmt.yF  
cashier 出?#123;員   mX89^  
cashiers check 本票   D_Y;N3E/rS  
certificate of deposit 存款單折   $Tg$FfD6&  
certificate of indebtedness 借據   ;Peyo1  
certified check 保付支票   AN@Vos Cu  
certified public accountant 會計師   \IKr+wlN8  
charges 費用   7F.,Xvw&@  
charge for remittances 匯水手續費   :"4~V Du  
charter 營業執照   Zu,f&smb  
chartered accountant 會計師   [C$ 0HW  
chattles 動產   H< j+-u4b  
check 支票   \1ZfSc  
che stub 支票存根   x+pFu5,  
closed account 己結清賬戶   {Fj`'0Xu;  
closing 結算   k{~5pxd-t  
closing entries 結賬紀錄   O%r<I*T^r  
closing stock 期末存貨   cnR>)9sX  
closing the book 結賬   6{M.S}.^  
columnar journal 多欄日記賬   B !XT:.+  
combination 聯合   bm;4NA?Gg  
commission 佣金   {#vo^& B  
commodity 商品   Ev%\YI!MaY  
common stock 普通股   )l=j,4nn  
company 公司   y{&,YV&_h  
compensation 賠償   o! 8X< o  
compound interest 複利   '&9b*u";x(  
consignee 承銷人   xIn
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consignment 寄銷   ^N]*Zf~N?  
consignor 寄銷人   %9j]N$.V  
consolidated balance sheet 合併資產負債表   STI8[e7{  
consolidated profit and loss account 合併損益表   9c
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consolidation 合併   du !.j  
construction cost 營建成本   <XNLeJdY  
construction revenue 營建收入   D<MtLwH  
contract 合同   9;PtYdJ8  
control account 統制賬戶   WI%,m~  
copyright 版權   C
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corporation 公司   ~L2Fo~fw  
cost 成本   8L:0Wp  
cost accounting 成本會計   [K5afnq`  
cost of labour 勞工成本   w^~,M3(+)1  
cost of production 生產成本   z8oSh t`+  
cost of manufacture 製造成本   R $q:Ct  
cost of sales 銷貨成本   %vW@_A~  
cost price 成本價格   zIu1oF4[  
credit 貸方   Q8_d]V=X:  
credit note 收款通知單   ^#nAS2w7U  
creditor 債權人   0:XmReO+k  
crossed check 橫線支票   u URf  
current account 往來活期賬戶   *`kh}  
current asset 流動資產   Cd4G&(=  
current liability 流動負債   (j(6%U  
current profit and loss 本期損益   [Mx+t3M  
debit 借方   7*sB"_U2  
debt 債務   l{<@[foc  
debtor 債務人   "h "vp&A  
deed 契據   , vWcWT  
deferred assets 遞延資產   },l3N K  
deferred liabilities 遞延負債   BwR)--75  
delivery 交貨   oZQu& O'  
delivery expense 送貨費   ='(:fHhhX  
delivery order 出貨單   ;aSEv"iWX  
demand draft 即期匯票   0VPa=AW  
demand note 即期票據   &a V`u?'e  
demurrage charge 延期費   &W1cc#(  
deposit 存款   Ta_#Rg*!  
deposit slip 存款單   ,ecFHk T>  
depreciation 折舊   $(BW |Pc  
direct cost 直接成本   RJ`F2b sYN  
direct labour 直接人工   "_lSw3  
director 董事   Kg56.$  
discount 折扣   HJDM\j*5  
discount on purchase 進貨折扣   YtFtU;{  
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