[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。   sJ;g$TB  
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acceptance 承兌   n$xc];j  
account 賬戶   Neq+16*u  
accountant 會計員   Y!~49<;  
accounting 會計   VRWAm>u  
accounting system 會計制度   :mh_G
 
accounts payable 應付賬款   @r/#-?W  
accounts receivable 應收賬款   /32Fy`KV  
accumulated profits 累積利益   `5cKA;j>b  
adjusting entry ?#123;整記錄   8Wrh]egu1  
adjustment ?#123;整   "bF
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administration expense 管理費用   T! Y@`Ox  
advances 預付   dt \TQJc~  
advertising expense 廣告費   sT3^hY7  
agency 代理   ~
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agent 代理人   lGPUIoUo  
agreement 契約   T*8VDY7  
allotments 分配數   8'r2D+Vwm  
allowance 津貼   }iXDa?6%  
amalgamation 合併   Y_;#UU689  
amortization 攤銷   a,@]8r-"  
amortized cost 應攤成本   Y>|B;Kj0(  
annuities 年金   l
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applied cost 已分配成本   8##-EN;ag  
applied expense 已分配費用   \f]k 
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applied manufacturing expense 己分配製造費用   2 #KJ asX  
apportioned charge 攤派費用   lGV0*Cji  
appreciation 漲價   x[wq]q#*  
article of association 公司章程   3 R=,1<  
assessment 課稅   m!|kW{B#A  
assets 資產   5A)2} D]  
attorney fee 律師費   CY 4gSe?  
audit 審計   MW! srTQ_  
auditor 審計員   [.O?Z=5a[V  
average 平均數   NO7J!k?  
average cost 平均成本   F3N?Nk/  
bad debt 壞賬   [;r)9mh7  
balance 餘額   54gBJEhg  
balance sheet 資產負債表   G"-?&)M#a  
bank account 銀行賬戶  
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bank balance 銀行結存   N|8P )  
bank charge 銀行手續費   09X01 X[  
bank deposit 銀行存款   oz,np@f)J  
bank discount 銀行貼現   <6EeD5{*  
bank draft 銀行匯票   03|PYk 6EW  
bank loan 銀行借款   dT`
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bank overdraft 銀行透支   j-4VB_
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bankers acceptance 銀行承兌   RJL2J]*S  
bankruptcy 破產   {'XggI%  
bearer 持票人   MuYk};f  
beneficiary 受益人   )#BMTKA^  
bequest 遺產   X@$f$=  
bill 票據   `_BNy=`s*  
bill of exchange 匯票   K$&s=Hm  
bill of lading 提單   :Ux?,  
bills discounted 貼現票據   ^`*9QjY  
bills payable 應付票據   NaPt"G  
bills receivable 應收票據   S'|,
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board of directors 董事會   KX76UW  
bonds 債券   NO~*T?&  
bonus 紅利   @E;=*9ek{u  
book value 賬面價值   6TQoqH8@U  
bookkeeper 簿記員   x*![fK  
bookkeeping 簿記   !9u|fnC9  
branch office general ledger 支店往來賬戶  
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broker 經紀人   -l`f)0{  
brought down 接前   2"0es40;0  
brought forward 接上頁   r;B8i!gD  
budget 預算   )T/0S$@  
by-product 副產品   xO$lsZPG  
by-product sales 副產品銷售   1e(E:_t  
capital 股本   $}<PL}+  
capital income 資本收益   W}3.E "K  
capital outlay 資本支出   1_o],?Q  
capital stock 股本   oo,uO;0G  
capital stock certificate 股票   yyoqX"v[  
carried down 移後   H(R1o~  
carried forward 移下頁   9)y/:sO<P  
cash 現金   >7wOoK|1'  
cash account 現金賬戶   JI?rL  
cash in bank 存銀行現金   NMW#AZVd  
cash on delivery 交貨收款   ||T2~Q*:y  
cash on hand 庫存現金   !Nu<xq@!  
cash payment 現金支付   3[\iQ*d }B  
cash purchase 現購   &)8:h+&Z  
cash sale 現沽   ZW-yP2  
cashier 出?#123;員   _p#CwExuy  
cashiers check 本票   |S_T^'<W  
certificate of deposit 存款單折    !;EjB*&  
certificate of indebtedness 借據   @Py/K /  
certified check 保付支票   vqnw#U4`  
certified public accountant 會計師   @PN#p"KaT  
charges 費用   )i~cr2Hk  
charge for remittances 匯水手續費   VGfMN|h  
charter 營業執照   D;oe2E{I  
chartered accountant 會計師   x4g3rmp  
chattles 動產   wmk *h-  
check 支票   N8!cO[3Oh  
che stub 支票存根   l]@&D#3ZM  
closed account 己結清賬戶   G %
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closing 結算   X'wE7=29M  
closing entries 結賬紀錄   )!Jc3%(B  
closing stock 期末存貨   R?v>Q` Qi  
closing the book 結賬   sC27F
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columnar journal 多欄日記賬   =7-9[{  
combination 聯合   ^g*pGrl#  
commission 佣金   5j:0Yt  
commodity 商品   A3rPt&<a  
common stock 普通股   W@T~ly;e*  
company 公司    LG-y]4a}  
compensation 賠償   cmBB[pk\  
compound interest 複利   l=]cy-H  
consignee 承銷人   r^h4z`:L  
consignment 寄銷   #OBJzf*p  
consignor 寄銷人   y]2qd35u_A  
consolidated balance sheet 合併資產負債表   &yGaCq;0  
consolidated profit and loss account 合併損益表   {SwQ[$k=_  
consolidation 合併   E_Im^a  
construction cost 營建成本   L>MLi3{  
construction revenue 營建收入   nS/)
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contract 合同   bQE};wM,  
control account 統制賬戶   4
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copyright 版權   y@ ML/9X8q  
corporation 公司   EM]s/LD@%  
cost 成本   zBo1P(kek  
cost accounting 成本會計   WEFlV4/  
cost of labour 勞工成本   GRGzP&}@  
cost of production 生產成本   e@c0WlWa  
cost of manufacture 製造成本   (]b!{kS  
cost of sales 銷貨成本   MA;1;uI,  
cost price 成本價格   Q&MZN);.  
credit 貸方   2}YOcnB  
credit note 收款通知單   S7=Bd[4  
creditor 債權人   &@%W29:  
crossed check 橫線支票   Tg!i%v(-t  
current account 往來活期賬戶   umD!
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current asset 流動資產   X'%E\/~u  
current liability 流動負債   9dFy"y
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current profit and loss 本期損益   N U|d  
debit 借方   NZ;{t\  
debt 債務   %TX@I$Ba  
debtor 債務人   m6n?bEl6I  
deed 契據   =jlt5 z  
deferred assets 遞延資產   }MRd@ 0-?!  
deferred liabilities 遞延負債   ~3WM5 fv  
delivery 交貨   aD=a,  
delivery expense 送貨費   cU0s p   
delivery order 出貨單   W4[V}s5u  
demand draft 即期匯票   ]GN7+8l  
demand note 即期票據   yMyE s8  
demurrage charge 延期費   f&}k^>N#3  
deposit 存款   $SM#< @  
deposit slip 存款單   ,$1eFgY%  
depreciation 折舊   =g/{%;  
direct cost 直接成本   @.G[s)x  
direct labour 直接人工   ! vP[;6  
director 董事   #Xhdn\7  
discount 折扣   7s"< 'cx_F  
discount on purchase 進貨折扣   hfnN@Kg?B}  
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