[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。   C,E 5/XW  
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acceptance 承兌   -;v:. [o.  
account 賬戶   iR9iI!+;N  
accountant 會計員   9
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accounting 會計   *\/UT  
accounting system 會計制度   'oTF$3n  
accounts payable 應付賬款   t?s1@
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accounts receivable 應收賬款   pd|s7  
accumulated profits 累積利益   <D__17W:;  
adjusting entry ?#123;整記錄   B\6\QQ;rUo  
adjustment ?#123;整   j<c_*^/'9  
administration expense 管理費用   Bn.8wMB  
advances 預付   ReY K5J=O  
advertising expense 廣告費   tNjrd}8s  
agency 代理   ~Oq(JM $M  
agent 代理人   p(Sfw>t(  
agreement 契約   NH{0KZ R  
allotments 分配數   TCVJ[LbJ  
allowance 津貼   #q\C"N5ip  
amalgamation 合併   -6?5|\  
amortization 攤銷   /q=<OEC  
amortized cost 應攤成本   )XD_Yq@E  
annuities 年金   Co'dZd(  
applied cost 已分配成本   z:w 7e0  
applied expense 已分配費用   [mm5?23g  
applied manufacturing expense 己分配製造費用   *ce h ]v  
apportioned charge 攤派費用   $ZA71TzMV  
appreciation 漲價   X0m\   
article of association 公司章程   3V-pLs|  
assessment 課稅   _^KD&t%!+y  
assets 資產   3h4>edM  
attorney fee 律師費   xHf l>C'  
audit 審計   JLjx4B\  
auditor 審計員   hgm`6TQ  
average 平均數   q|S }5  
average cost 平均成本   us/x.qPy2  
bad debt 壞賬   -G{}8GM  
balance 餘額   c[4Z_5B  
balance sheet 資產負債表   _W$4Qn+f  
bank account 銀行賬戶   
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bank balance 銀行結存   =ahD'*R^A  
bank charge 銀行手續費   IkD\YPL;  
bank deposit 銀行存款   U5" C"+ 3  
bank discount 銀行貼現   A;h~Fx6s  
bank draft 銀行匯票   NbSwn}e_  
bank loan 銀行借款   -\>Xtix^-c  
bank overdraft 銀行透支   NKRNEq!  
bankers acceptance 銀行承兌   4re^j4L~o  
bankruptcy 破產   Yk:\oM  
bearer 持票人   &QvWT+]c'0  
beneficiary 受益人   9=:!XkT.  
bequest 遺產   P>:"\I[  
bill 票據   18F7;d N8  
bill of exchange 匯票   |Kb-oM&^#  
bill of lading 提單   @dGj4h.  
bills discounted 貼現票據   0n
BAO  
bills payable 應付票據   @zE_fL  
bills receivable 應收票據   Fe8xOo6  
board of directors 董事會   )wmXicURC  
bonds 債券   U)N;=gr\  
bonus 紅利   Tf` ~=fg%  
book value 賬面價值   7GpSWM6  
bookkeeper 簿記員   V0"UFy?i  
bookkeeping 簿記   _Nlx)YR  
branch office general ledger 支店往來賬戶    dY|(  
broker 經紀人   XBCz\f  
brought down 接前   Z>'.+OW  
brought forward 接上頁   q_JES4ofx  
budget 預算   ._#|h5  
by-product 副產品   7R ;!  
by-product sales 副產品銷售   $kg!XT{V  
capital 股本   D[ny%9 :  
capital income 資本收益   AfyEFnY  
capital outlay 資本支出   H>k=V<  
capital stock 股本   jrG@ +" }  
capital stock certificate 股票   yo3'\I  
carried down 移後   *SLv$A  
carried forward 移下頁   I@e{>}  
cash 現金   <Xv]Ih?@f`  
cash account 現金賬戶   >$k_tC'"  
cash in bank 存銀行現金   Za5*HCo  
cash on delivery 交貨收款   YEQ}<\B\&  
cash on hand 庫存現金   hK3?m.>"g  
cash payment 現金支付   &*r YY\I  
cash purchase 現購   MYDAS-  
cash sale 現沽   #X`j#"Ov2(  
cashier 出?#123;員   ^I@43Jy/  
cashiers check 本票   M{Wla7  
certificate of deposit 存款單折   slXk <  
certificate of indebtedness 借據   X^7bOFWE  
certified check 保付支票   ',v -&1R  
certified public accountant 會計師   ?FxxH*>"  
charges 費用   *ix&"|h  
charge for remittances 匯水手續費   b1R%JY7/S  
charter 營業執照   V_$BZm%8J  
chartered accountant 會計師   {O[a+r.n  
chattles 動產   8W9kd"=U  
check 支票   y>UM~E  
che stub 支票存根   ['Hl$2 j  
closed account 己結清賬戶   ^3^n|T7le  
closing 結算   twq!@C  
closing entries 結賬紀錄   A7C+-N  
closing stock 期末存貨   XnV*MWv  
closing the book 結賬   @/g%l1$`  
columnar journal 多欄日記賬   Lp.,:z7  
combination 聯合   g kT`C
  
commission 佣金   bODCC5
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commodity 商品   ia?{]!7$  
common stock 普通股   o+r?N5  
company 公司   |L11?{ K  
compensation 賠償   l Q {k  
compound interest 複利   pHXslmrD  
consignee 承銷人   g ]e^;  
consignment 寄銷   tt$DWmm  
consignor 寄銷人   ;`p+Vs8C  
consolidated balance sheet 合併資產負債表   L'iENZI$  
consolidated profit and loss account 合併損益表   p8aGM-+40W  
consolidation 合併   kj{z;5-dl  
construction cost 營建成本   n6Je5fE  
construction revenue 營建收入   wM9HZraB<  
contract 合同   wuRQ H]N  
control account 統制賬戶   }6*+>?  
copyright 版權   6vAq&Y{JB'  
corporation 公司   2~h! ouleY  
cost 成本   d"`/P?nx  
cost accounting 成本會計   >x]b"@Hkw  
cost of labour 勞工成本   WhQK3hnm  
cost of production 生產成本   :m#[V7  
cost of manufacture 製造成本   S:aAR*<6  
cost of sales 銷貨成本   hLK5s1#K  
cost price 成本價格   Wn6~x2LaV  
credit 貸方   +m8CN(c  
credit note 收款通知單   f3El9[  
creditor 債權人   TwJiYXHw?  
crossed check 橫線支票   v'na{"  
current account 往來活期賬戶   Jh`Pq,B:  
current asset 流動資產   \]uD"Jqv#  
current liability 流動負債   K9O%Sfs hF  
current profit and loss 本期損益   oM\b>*  
debit 借方   Jmg<mjq/G  
debt 債務   *'[8FZ|dQ  
debtor 債務人   ?&A)% 6` ~  
deed 契據   a@4 Zx  
deferred assets 遞延資產   utOATjB.z  
deferred liabilities 遞延負債   goBl~fqy0  
delivery 交貨   k@:M#?(F  
delivery expense 送貨費   }.*"ezaZw  
delivery order 出貨單   5^lFksZ  
demand draft 即期匯票   a4{~.Mp  
demand note 即期票據   i82sMN1jl7  
demurrage charge 延期費   {&7%wZ"t_  
deposit 存款   pV:;!+  
deposit slip 存款單   rG[iEY  
depreciation 折舊   X%JQ_Z  
direct cost 直接成本   ]+4QsoFNt  
direct labour 直接人工  
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director 董事   d ?Uj3G  
discount 折扣   _C"=Hy{  
discount on purchase 進貨折扣   GO&~)Vh&7  
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