[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。   F*_mHYa;  
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acceptance 承兌   ^vmyiF  
account 賬戶   >_y>["u6J#  
accountant 會計員   WBA0! g98  
accounting 會計   v?\bvg\E  
accounting system 會計制度   )up!W4h6o  
accounts payable 應付賬款   N(]>(S o  
accounts receivable 應收賬款   zA![c l>$  
accumulated profits 累積利益   ,z?Re)qm  
adjusting entry ?#123;整記錄   *HwTq[y  
adjustment ?#123;整   ;!k1LfN  
administration expense 管理費用   uL!{xuN  
advances 預付   bqMoO7&c  
advertising expense 廣告費   j !;?=s  
agency 代理   S)[`Bm  
agent 代理人   m(Cn'@i`"0  
agreement 契約   {}ZQK  
allotments 分配數   b "4W ` A  
allowance 津貼   Je J
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amalgamation 合併   }Jgz#d  
amortization 攤銷   xOjCF&W  
amortized cost 應攤成本   7 3k3(r
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annuities 年金   1(Kd/%]{  
applied cost 已分配成本   :CN ,I!:  
applied expense 已分配費用   :_tsS)Q2m  
applied manufacturing expense 己分配製造費用   6M"]p  
apportioned charge 攤派費用   >Z?3dM~[  
appreciation 漲價   oUm"
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article of association 公司章程   C,w$)x5kls  
assessment 課稅   %/H  
assets 資產   b0i]T?#  
attorney fee 律師費   E#_TX3B  
audit 審計   'Z-jj2t}  
auditor 審計員   PCs+` WP!M  
average 平均數   #Vanw!  
average cost 平均成本   S2"p(  
bad debt 壞賬   :<s)QD  
balance 餘額   A8OV3h6]  
balance sheet 資產負債表   LD WFc_  
bank account 銀行賬戶   Rtn.cSd  
bank balance 銀行結存   2Ni$ (`"  
bank charge 銀行手續費   g[j"]~  
bank deposit 銀行存款   im_W0tGvF  
bank discount 銀行貼現   <!&&Qd-d6H  
bank draft 銀行匯票   @R?S-*o  
bank loan 銀行借款   S"w$#"EJA  
bank overdraft 銀行透支   R\+p`n$  
bankers acceptance 銀行承兌   '?_;s9)  
bankruptcy 破產   `I<*R0Qe  
bearer 持票人   z@$7T:H>  
beneficiary 受益人   g!<@6\RB  
bequest 遺產   v\t$. _at  
bill 票據   &|H?J,>  
bill of exchange 匯票   {3C~cK{  
bill of lading 提單   ~;|
  
bills discounted 貼現票據   <?,o {  
bills payable 應付票據   ]]+wDhxH  
bills receivable 應收票據   u9e A"\s  
board of directors 董事會   |J2Rwf  
bonds 債券   y1/$dn  
bonus 紅利   9xC,i )  
book value 賬面價值   bxO8q57  
bookkeeper 簿記員   W z3y+I/&  
bookkeeping 簿記   B[Uvj~g  
branch office general ledger 支店往來賬戶   y`=A$>A  
broker 經紀人   eQno]$-\  
brought down 接前   yEy } PCJ&  
brought forward 接上頁   _{KQQ 5k\  
budget 預算   mKPyM<Q  
by-product 副產品   J-ACV(z=q  
by-product sales 副產品銷售   wnP#.[,V  
capital 股本   !Z,h5u\.w  
capital income 資本收益   Io{)@H"f  
capital outlay 資本支出   E:(flW=  
capital stock 股本   ;4Y@xS2M  
capital stock certificate 股票   l[l(' -f  
carried down 移後   _NA0$bGN9  
carried forward 移下頁   0CQ\e1S,#  
cash 現金   !9k)hP  
cash account 現金賬戶   ~9
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cash in bank 存銀行現金   pA+W 8v#*  
cash on delivery 交貨收款   P8Fq %k  
cash on hand 庫存現金   Zk)]=<H  
cash payment 現金支付   P(d4~hS  
cash purchase 現購   #]oVVf_  
cash sale 現沽   A/,7%bB1  
cashier 出?#123;員   Ti!j  
cashiers check 本票   Ix^xL+Tm  
certificate of deposit 存款單折   "?EA G  
certificate of indebtedness 借據   amK?LDf]  
certified check 保付支票   i))S%!/r~  
certified public accountant 會計師   lq}=&)%C  
charges 費用   :O{`!&[>L  
charge for remittances 匯水手續費   3lqR(Hh3  
charter 營業執照   mZDrvTI'  
chartered accountant 會計師   `ux U H#  
chattles 動產   T/V8&'^i  
check 支票   l&(,$RmYp  
che stub 支票存根   bBc<yaN  
closed account 己結清賬戶   G@oY2sM"  
closing 結算   x^qmYX$'1b  
closing entries 結賬紀錄   -]~&Pi|  
closing stock 期末存貨   `$j
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closing the book 結賬   j08}5Eo  
columnar journal 多欄日記賬   j#"?Oe{_1  
combination 聯合   j` 9pZAF  
commission 佣金   RRqHo~*0  
commodity 商品   Aj#CB.y  
common stock 普通股   EkgS*q_  
company 公司   Vz!W(+  
compensation 賠償   V{p*N*  
compound interest 複利   @Nn9-#iW  
consignee 承銷人   7JD jJQy  
consignment 寄銷   &/d;4Eu  
consignor 寄銷人   iv2did4  
consolidated balance sheet 合併資產負債表   9w^1/t&=04  
consolidated profit and loss account 合併損益表   9Ruj_U  
consolidation 合併   :D8V*F6P  
construction cost 營建成本   ^I@1y}xi  
construction revenue 營建收入   D'F=v\P  
contract 合同   +N:K V}K  
control account 統制賬戶   7c1xB.g   
copyright 版權   //nR
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corporation 公司   fHCLsI  
cost 成本   `$\g8Mo  
cost accounting 成本會計   UM(tM9  
cost of labour 勞工成本   WLd{+y5#  
cost of production 生產成本   Mf Dna>,Y  
cost of manufacture 製造成本   v=EV5#A  
cost of sales 銷貨成本   cH?j@-pY  
cost price 成本價格   w7cciD|  
credit 貸方   @tWyc%t  
credit note 收款通知單   s9>f5u?d
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creditor 債權人   ~^cx a%  
crossed check 橫線支票   :3M2zV cf  
current account 往來活期賬戶   <UOx>=h  
current asset 流動資產   fpJM)HU  
current liability 流動負債   +!6aB|-  
current profit and loss 本期損益   9E4H`[EQ  
debit 借方   >KmOTM<{  
debt 債務   N@lTn}U  
debtor 債務人   sy=M#WGS  
deed 契據   \ce (/I   
deferred assets 遞延資產   uo;aC$US  
deferred liabilities 遞延負債   9>\P]:  
delivery 交貨   "Kx2k>ym  
delivery expense 送貨費   /L\
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delivery order 出貨單   ~F[}*%iR  
demand draft 即期匯票   \Z-T)7S  
demand note 即期票據   XW w=3$  
demurrage charge 延期費   DvCs 5  
deposit 存款   &^3KF0\Q  
deposit slip 存款單   YhYcqE8  
depreciation 折舊   ! /;@kXN
 
direct cost 直接成本   i_Dv+^&zV  
direct labour 直接人工   r|wB& PGW  
director 董事   {</MC`  
discount 折扣   p%toD{$  
discount on purchase 進貨折扣   ~N2){0j4  
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