[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。   3qd-,qC  
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acceptance 承兌   I}CA-8  
account 賬戶   P(gID  
accountant 會計員   X;[zfEB  
accounting 會計   jn3|9x  
accounting system 會計制度   %l$&_xV
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accounts payable 應付賬款   #j~FA3O  
accounts receivable 應收賬款   ucm.~1G(  
accumulated profits 累積利益   mQ `r`DW  
adjusting entry ?#123;整記錄   x;b+gIz*  
adjustment ?#123;整   "rlSK >`  
administration expense 管理費用   oVZ8p-  
advances 預付   yqc(32rF!  
advertising expense 廣告費   i)^ZH#Gp  
agency 代理   "a_D]D(d5  
agent 代理人   g5YsVp  
agreement 契約   >Ki]8&  
allotments 分配數   ^T J  
allowance 津貼   9;WOqBD  
amalgamation 合併   eX),B  
amortization 攤銷   _nCs$U  
amortized cost 應攤成本   &JQ@(w  
annuities 年金   h], %va[  
applied cost 已分配成本   XjM)/-w  
applied expense 已分配費用   sYW)h$p;D  
applied manufacturing expense 己分配製造費用   kIZdND&  
apportioned charge 攤派費用   E3C[o! 5  
appreciation 漲價   GP kCgb(  
article of association 公司章程   }u*@b10  
assessment 課稅   8@*|T?r  
assets 資產   s7cyo ]  
attorney fee 律師費   K@u."e
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audit 審計   Pw0KQUs  
auditor 審計員   Xv(9 YhS  
average 平均數   Y{:/vOj  
average cost 平均成本   7 QJcRZ[lU  
bad debt 壞賬   '|R@k_nx  
balance 餘額   #$^i x  
balance sheet 資產負債表   >Ezwl5b  
bank account 銀行賬戶   %Yn)t3d  
bank balance 銀行結存   gBS#Z.  
bank charge 銀行手續費   Yt<PKs#E  
bank deposit 銀行存款   a9_KQ=&CI  
bank discount 銀行貼現   ])l[tVHm  
bank draft 銀行匯票   3tcsj0Rb  
bank loan 銀行借款   Y,"MQFr(o  
bank overdraft 銀行透支   -ZON']|<}k  
bankers acceptance 銀行承兌   m8A_P:MQq  
bankruptcy 破產   =}KbE4D+8  
bearer 持票人   bHT@]`@@  
beneficiary 受益人   ;l4\^E1  
bequest 遺產   ^W05Z!}  
bill 票據   UN4)>\Y  
bill of exchange 匯票   `*!>79_2C  
bill of lading 提單   Z|GkM5QH:  
bills discounted 貼現票據   -Dm .z16  
bills payable 應付票據   PGhZ`nl  
bills receivable 應收票據   ? UDvFQ&  
board of directors 董事會   diLl>z  
bonds 債券   R51!j>[fqM  
bonus 紅利   H?^#zj`Ex+  
book value 賬面價值   odn`%ok  
bookkeeper 簿記員   vaZZzv{H  
bookkeeping 簿記   C7_T]e<  
branch office general ledger 支店往來賬戶   *c c+
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broker 經紀人   N6 8>`  
brought down 接前   $NRb'  
brought forward 接上頁   {xoo9jq-  
budget 預算   Y--8v#t  
by-product 副產品   sYI':UQe  
by-product sales 副產品銷售   /j@r~mt/pA  
capital 股本   (:x"p{  
capital income 資本收益   tP{$}cEY  
capital outlay 資本支出   xJGeIh5  
capital stock 股本   .u?$h0u5  
capital stock certificate 股票   rB?c
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carried down 移後   X($SBUS 6  
carried forward 移下頁   28yxX431S  
cash 現金   Vgk ,+l!4  
cash account 現金賬戶   I,3!uogn  
cash in bank 存銀行現金   %.U{):lNx  
cash on delivery 交貨收款   u.FDe2|[)  
cash on hand 庫存現金   #L$ I%L"  
cash payment 現金支付   9Dw&b  
cash purchase 現購   !c($C  
cash sale 現沽   /CE d14.  
cashier 出?#123;員   c/U6K yiK  
cashiers check 本票   Rw 8o]  
certificate of deposit 存款單折   [0#hgGO]P  
certificate of indebtedness 借據   L:Eb(
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certified check 保付支票   ~mU_`o  
certified public accountant 會計師   c`; LF'
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charges 費用   {jf~?/<  
charge for remittances 匯水手續費   ;BVhkWA  
charter 營業執照   1iDo$]TEK  
chartered accountant 會計師   -=IM8Dny  
chattles 動產   7#3)&"j  
check 支票   eR`<9KBH  
che stub 支票存根   @E;pT3; )  
closed account 己結清賬戶   D|:sSld @  
closing 結算   TMs
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closing entries 結賬紀錄   %MNV 5UA[w  
closing stock 期末存貨   =fo/+m5  
closing the book 結賬   elgQcJ99  
columnar journal 多欄日記賬   H-w|JH>g  
combination 聯合   s+- aHn  
commission 佣金   G'f"w5%qZv  
commodity 商品   j56 An6g  
common stock 普通股   hspg-| R  
company 公司   %/zZ~WIf  
compensation 賠償   H/Q)z DP  
compound interest 複利   J7vpCw2ni  
consignee 承銷人   a6P.Zf7  
consignment 寄銷   f tDV3If  
consignor 寄銷人   Bdepvc}[#  
consolidated balance sheet 合併資產負債表   ~\,6C1M  
consolidated profit and loss account 合併損益表   7bS[\5  
consolidation 合併   Jo<6M'  
construction cost 營建成本   *xP:7K  
construction revenue 營建收入   t7FQ.E,T  
contract 合同   x~eEaD5m%J  
control account 統制賬戶   au*jMcq  
copyright 版權   W|U1AXU7/  
corporation 公司   Ao$z)<d'  
cost 成本   Kf~+jYobO  
cost accounting 成本會計   y@_?3m7B=  
cost of labour 勞工成本   wP"|$HN  
cost of production 生產成本   >oDP(]YGg  
cost of manufacture 製造成本   C|LQYz- {  
cost of sales 銷貨成本   ze)K-6SKH  
cost price 成本價格   RC%r7K f  
credit 貸方   zX`RN)C  
credit note 收款通知單   D[M?27  
creditor 債權人   W^Y0>W~  
crossed check 橫線支票   Lm#d.AD)  
current account 往來活期賬戶   Xs@ ^D,  
current asset 流動資產   "@$STptkc  
current liability 流動負債   taaAwTtk?A  
current profit and loss 本期損益   x$DJ  
debit 借方   Uiw7Y\Im|  
debt 債務   HC,@tfS  
debtor 債務人   !3# }ZC2  
deed 契據   BwD1}1jp  
deferred assets 遞延資產   ^MV%\0o  
deferred liabilities 遞延負債   1H7Q[ 2E  
delivery 交貨   m28w4   
delivery expense 送貨費   A8GlE  
delivery order 出貨單   |3ETF|)?  
demand draft 即期匯票   \}NWR{=  
demand note 即期票據   38i,\@p`9$  
demurrage charge 延期費    8Oh 3iO  
deposit 存款   :j4 [_9\  
deposit slip 存款單   "\?G  
depreciation 折舊   :G/]rDtd  
direct cost 直接成本   >nEnX  
direct labour 直接人工   %[m1\h"1  
director 董事   Qe.kNdT+_  
discount 折扣   J?fh3RW9  
discount on purchase 進貨折扣   Q@VnJ,  
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