[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。   R*VJe+5w  
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acceptance 承兌   LSs!U 3"  
account 賬戶   S{XV{o  
accountant 會計員   .r[kNh@ b%  
accounting 會計   ~kj1L@gy  
accounting system 會計制度   $2~I-[  
accounts payable 應付賬款   Mnn\y Tblp  
accounts receivable 應收賬款   C{H:-"\J9  
accumulated profits 累積利益   YQ:FBj  
adjusting entry ?#123;整記錄   PVC\&YF  
adjustment ?#123;整  
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administration expense 管理費用   0sD"Hu  
advances 預付   0hp*(, L  
advertising expense 廣告費   -U`]/  
agency 代理   Ml@,xJ/aia  
agent 代理人   0B7cpw>_J  
agreement 契約   }lvD 5  
allotments 分配數   w)2X0ev"  
allowance 津貼   (&npr96f  
amalgamation 合併   $DuX1T  
amortization 攤銷   .v?Ir)  
amortized cost 應攤成本   k z"F4?,  
annuities 年金   Bb_R~1 l  
applied cost 已分配成本   5|._K(M  
applied expense 已分配費用   87.b7 b.  
applied manufacturing expense 己分配製造費用   ^rO3B?_  
apportioned charge 攤派費用   IxNY%&* `  
appreciation 漲價   zUF%`CR  
article of association 公司章程   6n
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assessment 課稅   .KSPr  
assets 資產   kC"lO'  
attorney fee 律師費   6`Zx\bPDm  
audit 審計   sN]O]qYXJ  
auditor 審計員   z~i=\/~tZ  
average 平均數   35|F?J
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average cost 平均成本   e@}zp  
bad debt 壞賬   @F%H 1  
balance 餘額   tXDO@YH3S  
balance sheet 資產負債表   M@ t,P?  
bank account 銀行賬戶   ~<!b}Hv  
bank balance 銀行結存   ^vw? 4O  
bank charge 銀行手續費   +n_`*@SE  
bank deposit 銀行存款   >G(M&  
bank discount 銀行貼現   nG hFYQl  
bank draft 銀行匯票   <!gq9  
bank loan 銀行借款   +o^b ,!  
bank overdraft 銀行透支   +0lvQVdp}  
bankers acceptance 銀行承兌   -L< ''2t  
bankruptcy 破產   a7KP_[_(  
bearer 持票人   A14 }
  
beneficiary 受益人   j5QS/3  
bequest 遺產   iU]py  
bill 票據   yyCx;  
bill of exchange 匯票   }A
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bill of lading 提單   MDI[TNYG  
bills discounted 貼現票據   & c a-  
bills payable 應付票據   ?|Y/&/;%I  
bills receivable 應收票據   'Pyeb`AXE9  
board of directors 董事會   Q%:#xG5AmE  
bonds 債券   #Q320}]{  
bonus 紅利   s2s}5b3  
book value 賬面價值   `hJ
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bookkeeper 簿記員    (o`"s~)  
bookkeeping 簿記   2@ 4^ 81
 
branch office general ledger 支店往來賬戶   yv2BbrYyy  
broker 經紀人   f~nAJ+m=  
brought down 接前   M8j%bmd(,  
brought forward 接上頁   QJ1_LJ4)a  
budget 預算   $42%H#  
by-product 副產品   0=]RG  
by-product sales 副產品銷售   9*wS}A&Jh  
capital 股本   ^D`ARH  
capital income 資本收益   l'h[wwEXm{  
capital outlay 資本支出   0NKo)HT  
capital stock 股本   #SWL$Vm>  
capital stock certificate 股票   aI @&x  
carried down 移後   =<~/U?  
carried forward 移下頁    O+D"7  
cash 現金   KFxy,Z$-4  
cash account 現金賬戶   'U=D6X%V9m  
cash in bank 存銀行現金   0{u31#0j
 
cash on delivery 交貨收款   Ji%6/zV  
cash on hand 庫存現金   %* d(1?\o  
cash payment 現金支付   z=q   
cash purchase 現購   zyey5Z:7  
cash sale 現沽   ;yh}$)^9  
cashier 出?#123;員   nU]4)t_o\  
cashiers check 本票   @mM])V  
certificate of deposit 存款單折   #N"zTW%  
certificate of indebtedness 借據   XHq8p[F  
certified check 保付支票   \VJ7ahg[\  
certified public accountant 會計師   7|=*z  
charges 費用   /y2upu*!  
charge for remittances 匯水手續費   '&~A  
charter 營業執照   mG;Gt=4  
chartered accountant 會計師   ;Kb]v\C:  
chattles 動產   NUB3L  
check 支票   -.#He  
che stub 支票存根   u[25U;xo  
closed account 己結清賬戶   7
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closing 結算   +;nADl+Q  
closing entries 結賬紀錄   [Tv!Pc  
closing stock 期末存貨   3PS(1  
closing the book 結賬   tg%U2+.q  
columnar journal 多欄日記賬   P(N$U^pj  
combination 聯合   0:<dj:%M  
commission 佣金   ?V|t7^+:  
commodity 商品   P
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common stock 普通股   3W*O%9t7  
company 公司   oe1Dm  
compensation 賠償   C+/D!ZH%P  
compound interest 複利   hGc')  
consignee 承銷人   3\Y}{(O |  
consignment 寄銷   n~/#~VTVe  
consignor 寄銷人   !
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consolidated balance sheet 合併資產負債表   vF45tw  
consolidated profit and loss account 合併損益表   iRwqt-WZ  
consolidation 合併   e<|'   
construction cost 營建成本   lW F=bz0  
construction revenue 營建收入   z1oikg:?4  
contract 合同  
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control account 統制賬戶   UYu 54`'kg  
copyright 版權   E3N4(V\*  
corporation 公司   J('p
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cost 成本   %dXfC!  
cost accounting 成本會計   ,nMc. G3  
cost of labour 勞工成本   ^FLuhLS\*  
cost of production 生產成本   "Q*Z?6[Z  
cost of manufacture 製造成本   x)@G+I\u  
cost of sales 銷貨成本   aOYRenqu  
cost price 成本價格   .MO"8}]8Z  
credit 貸方   gd9ZlHo'Id  
credit note 收款通知單   G:qkk(6_#  
creditor 債權人   f#xqu+)Z  
crossed check 橫線支票   @nN+F,phx  
current account 往來活期賬戶   c9e 
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current asset 流動資產   ^
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current liability 流動負債   r1cB<-bJ#'  
current profit and loss 本期損益   !Xt=+aKN  
debit 借方   h~$Q\WCm#  
debt 債務   Q"]C"?  
debtor 債務人   ^=)? a;V  
deed 契據   SZ}t_w `  
deferred assets 遞延資產   =dbLA ,z9  
deferred liabilities 遞延負債   MS Ui_|7  
delivery 交貨   i>bFQ1Rdx  
delivery expense 送貨費   '{EBK  
delivery order 出貨單   m{gK<T  
demand draft 即期匯票   IXp P.d  
demand note 即期票據   k|l"Rh<\~  
demurrage charge 延期費   YW"?Fy  
deposit 存款   v~73  
deposit slip 存款單   [.P~-6~  
depreciation 折舊   _nRY5YnL4P  
direct cost 直接成本   Jrlc% ,pZ  
direct labour 直接人工   XQ:HH 8  
director 董事   .ao'o,|vE  
discount 折扣   n?@o:c5,r  
discount on purchase 進貨折扣   (mHFyEG  
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