[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。   KPVu-{_Fi  
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acceptance 承兌   -9~$Ll+2h  
account 賬戶   xw}rFY$  
accountant 會計員   O>N/6Z  
accounting 會計   Jkv!]C  
accounting system 會計制度   &pf"35ll  
accounts payable 應付賬款   .]H/u "d  
accounts receivable 應收賬款   #zv&h`gY  
accumulated profits 累積利益   W__Y^\~  
adjusting entry ?#123;整記錄   2 OV$M~  
adjustment ?#123;整   7+88o:G9  
administration expense 管理費用   vz(=3C[  
advances 預付   -X_\3J  
advertising expense 廣告費   ce;$)Ff\  
agency 代理   [,MaAB  
agent 代理人   ,
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agreement 契約   8[.&ca/[  
allotments 分配數   GSs?!BIC  
allowance 津貼   dU*$V7  
amalgamation 合併   .820~b0  
amortization 攤銷   )Z/$;7]#  
amortized cost 應攤成本   !rs }83w!  
annuities 年金   A ;5_/ 2  
applied cost 已分配成本   pTaC$Ne  
applied expense 已分配費用   OLtXk  
applied manufacturing expense 己分配製造費用   }.(DQwC}1k  
apportioned charge 攤派費用   BL~#-Mm<|l  
appreciation 漲價   "@5qjLz]  
article of association 公司章程   E2 FnC}#W  
assessment 課稅   ju5o).!bg  
assets 資產   xbxzB<yL  
attorney fee 律師費   Y4w
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audit 審計   7NT0]j(w-  
auditor 審計員   [m4M#Lg\0  
average 平均數   \crh`~?>  
average cost 平均成本   #eN2{G=4+  
bad debt 壞賬   CzY18-L@EX  
balance 餘額   U'msHF  
balance sheet 資產負債表   bHcBjk.\  
bank account 銀行賬戶   HY eCq9S  
bank balance 銀行結存   :{^~&
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bank charge 銀行手續費   H5#]MOAP
 
bank deposit 銀行存款   C~ A
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bank discount 銀行貼現   +=Q:g,kP  
bank draft 銀行匯票   ).`v&-cK4E  
bank loan 銀行借款   *DvX||`&  
bank overdraft 銀行透支   VxS3lR=  
bankers acceptance 銀行承兌   
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bankruptcy 破產   BeLqk3'/  
bearer 持票人   }A]eC  
beneficiary 受益人    j'Jb+@W?  
bequest 遺產   k q]E@tE*3  
bill 票據   ]'7Au]Us`  
bill of exchange 匯票   =L@CZ "  
bill of lading 提單   kN3 <l7  
bills discounted 貼現票據   ~(^pGL3<  
bills payable 應付票據   F+*fim'N
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bills receivable 應收票據   w
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board of directors 董事會   #_x5-?3  
bonds 債券   ~QlF(@ue  
bonus 紅利   Qd\='*:!  
book value 賬面價值   OiXO<1'$  
bookkeeper 簿記員   i-;#FT+Xc  
bookkeeping 簿記   ,\X!
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branch office general ledger 支店往來賬戶   SOX7  
broker 經紀人   O 9-`e  
brought down 接前   3bXfR,U  
brought forward 接上頁   hr&&b3W3p  
budget 預算   IiRQ-,t1  
by-product 副產品   w&T\8k=  
by-product sales 副產品銷售   R2?s NlF  
capital 股本  
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capital income 資本收益   u{va2n/  
capital outlay 資本支出   bcvm]aPu  
capital stock 股本   QcX\z\'vg  
capital stock certificate 股票   xo?'L&%  
carried down 移後   ~OsLbz:  
carried forward 移下頁   &]LpGl  
cash 現金   o~e_M-
 
cash account 現金賬戶   &
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cash in bank 存銀行現金   ,`Z4fz:  
cash on delivery 交貨收款   Y'm;xA  
cash on hand 庫存現金   @k)J i!7  
cash payment 現金支付   )+'=Zvgej=  
cash purchase 現購   %7 yQ0'P  
cash sale 現沽   @[?ZwzY:9  
cashier 出?#123;員   9G2rVk  
cashiers check 本票   q2J
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certificate of deposit 存款單折   n
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certificate of indebtedness 借據   boCi*]  
certified check 保付支票   d/F^ez  
certified public accountant 會計師   [;7zg@Sa  
charges 費用   IDJ2epW*;  
charge for remittances 匯水手續費   3M+rFB}tS  
charter 營業執照   )`{m |\b  
chartered accountant 會計師   i!8"
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chattles 動產   ^^7@khmNl  
check 支票   mjg@c|rTG  
che stub 支票存根   3M m_xYDud  
closed account 己結清賬戶   vV$t`PEY  
closing 結算   -C(Yl=  
closing entries 結賬紀錄   P*?|E@;s`  
closing stock 期末存貨   L7aVj&xM  
closing the book 結賬   ZiQ<SSo:  
columnar journal 多欄日記賬   9 Xl#$d5  
combination 聯合   `Mt|+iT$p  
commission 佣金   p`A2^FS)  
commodity 商品   &+@`Si=  
common stock 普通股   H"^9g3U  
company 公司   zS
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compensation 賠償   *yw!Y{e!9  
compound interest 複利   ?Y -;781  
consignee 承銷人   Q|{b8K  
consignment 寄銷   wT- <#+L\  
consignor 寄銷人   8rS;}Bt  
consolidated balance sheet 合併資產負債表   "OYD9Q''  
consolidated profit and loss account 合併損益表   w0Nm.=I-   
consolidation 合併   B0gD4MX/  
construction cost 營建成本   =y@0il+V  
construction revenue 營建收入   gCPH>8JwS0  
contract 合同   zI,Qc60B  
control account 統制賬戶   J^7M0A4K  
copyright 版權   EATVce]T  
corporation 公司   cf$ hIB)Oi  
cost 成本   P2f^]z  
cost accounting 成本會計   UP)<(3YA  
cost of labour 勞工成本   w.aEc}@(^  
cost of production 生產成本   u0arJU_.)  
cost of manufacture 製造成本   Rh)XYCM  
cost of sales 銷貨成本   t tJ'6lGXh  
cost price 成本價格   ^78N25RU(  
credit 貸方   1aIGC9xQ`  
credit note 收款通知單   KWjhkRK4]  
creditor 債權人   \WTKw x  
crossed check 橫線支票   ^yc8is'`  
current account 往來活期賬戶   Cj4Y, N  
current asset 流動資產   XKZsX1=@R  
current liability 流動負債   |;~2y>E  
current profit and loss 本期損益   7<)  
debit 借方   X [tB^`  
debt 債務   Gvdok<o  
debtor 債務人   D6?h 6`J  
deed 契據   #"!ga)a%L  
deferred assets 遞延資產   .On qj^v  
deferred liabilities 遞延負債   z8"1*V  
delivery 交貨   -(WRhBpw  
delivery expense 送貨費   Kn1;=k  
delivery order 出貨單   `W@jo~y<  
demand draft 即期匯票   n!~ $Z/  
demand note 即期票據   p.8  
demurrage charge 延期費   `i(b%$|^&Z  
deposit 存款   H<fi,"X^  
deposit slip 存款單   PPySOkmS3  
depreciation 折舊   .-T P1C  
direct cost 直接成本   0U*f"5F  
direct labour 直接人工   tK e-Dk9  
director 董事   R\7r!38  
discount 折扣   j}/).O  
discount on purchase 進貨折扣   R+K|K2
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