[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。   8VXH+5's  
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acceptance 承兌   tf`^v6m%]  
account 賬戶   &\*(Q*2N  
accountant 會計員   OYn}5RN  
accounting 會計   {kR#p %E]  
accounting system 會計制度   ,.FxIl]  
accounts payable 應付賬款   i?^L/
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accounts receivable 應收賬款   X$W~mQma6  
accumulated profits 累積利益   Yr[\|$H5  
adjusting entry ?#123;整記錄   k~1?VQ+?M  
adjustment ?#123;整   0oIe>r  
administration expense 管理費用   Qh\60f>0  
advances 預付   f9{Rb/l!BQ  
advertising expense 廣告費   u.xnOcOH!  
agency 代理   sLxc(d'A  
agent 代理人   ER.}CM6{[  
agreement 契約   FVJGL  
allotments 分配數   k~w*W X'  
allowance 津貼   HLG"a3tt  
amalgamation 合併   aAUvlb  
amortization 攤銷   +@wDqc  
amortized cost 應攤成本   H"WprHe  
annuities 年金   8v%o,"  
applied cost 已分配成本   6(ol
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applied expense 已分配費用   l2Rb\4  
applied manufacturing expense 己分配製造費用   z-)O9PV  
apportioned charge 攤派費用   1yu4emye4  
appreciation 漲價   7hPY_W y  
article of association 公司章程   3)ywX&4"L  
assessment 課稅   ?.BC#S)q1  
assets 資產   -ZLJeY L  
attorney fee 律師費   :"/d|i`T  
audit 審計   T9   
auditor 審計員   #AQV(;r7@  
average 平均數   Ds:'Lb  
average cost 平均成本   U # qK.  
bad debt 壞賬   *0=j?~&  
balance 餘額   Er?&Y,o  
balance sheet 資產負債表   gRcQt:  
bank account 銀行賬戶   pYf-S?Y/V  
bank balance 銀行結存   bOY |H~  
bank charge 銀行手續費   qlP
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bank deposit 銀行存款   <wD-qTW  
bank discount 銀行貼現   }0Ed]  
bank draft 銀行匯票   e$rZ5X  
bank loan 銀行借款   Mb*?5R6;  
bank overdraft 銀行透支   'TB2:W3
 
bankers acceptance 銀行承兌   D Sn_0D  
bankruptcy 破產   hp|YE'uYT  
bearer 持票人   5:_}zu|!u  
beneficiary 受益人   Otn1wBI  
bequest 遺產   m ~$v;?i  
bill 票據   aK^q_ghh[  
bill of exchange 匯票   /N.U/
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bill of lading 提單   QoT;WM Z  
bills discounted 貼現票據   Slc\&Eb  
bills payable 應付票據   `r 3  
bills receivable 應收票據   uQKT  
board of directors 董事會   |+D!= :x  
bonds 債券   R.<g3"Lm>  
bonus 紅利   @`9]F7h5W  
book value 賬面價值   '!B&:X)  
bookkeeper 簿記員   f]srRYSR  
bookkeeping 簿記   [ub e6  
branch office general ledger 支店往來賬戶   !R`
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broker 經紀人   l+0oS'`V*L  
brought down 接前   7;@]t^d=$  
brought forward 接上頁   4;2uW#dG"  
budget 預算   JNnDts*w  
by-product 副產品   g*+>H1}  
by-product sales 副產品銷售   sc#qwQ#  
capital 股本   5*u+q2\F  
capital income 資本收益   @-`*m+$U6  
capital outlay 資本支出   0?|<I{z2  
capital stock 股本   1EX;MW-p<T  
capital stock certificate 股票   j8:\%|  
carried down 移後   vKAN@HSYr  
carried forward 移下頁   yyTnL 2Y9  
cash 現金   ]u/sphPe  
cash account 現金賬戶   )MT}+ai  
cash in bank 存銀行現金   tw)mep wB  
cash on delivery 交貨收款   }3WxZv]I}  
cash on hand 庫存現金   aV0"~5  
cash payment 現金支付   B/Ws_Kv  
cash purchase 現購   uHRsFlw  
cash sale 現沽   %JTpI`  
cashier 出?#123;員   [AJJSd/:  
cashiers check 本票   !ULn7\@  
certificate of deposit 存款單折   o}p n0KO,  
certificate of indebtedness 借據   ]7c=PC  
certified check 保付支票   aw&,S"A@  
certified public accountant 會計師   k$:|-_(w  
charges 費用   p!AAF
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charge for remittances 匯水手續費   &_8947  
charter 營業執照   }"%N4(Kd  
chartered accountant 會計師   EU Fa5C:  
chattles 動產   XW92gI<O  
check 支票   @oGcuE  
che stub 支票存根    goWuw}?  
closed account 己結清賬戶   2y1Sne=<Kb  
closing 結算   DzRFMYBR  
closing entries 結賬紀錄   {?7Uj  
closing stock 期末存貨   ,|/f`Pl  
closing the book 結賬   MomwX  
columnar journal 多欄日記賬   \o3gKoL%  
combination 聯合   7F~X,Dk_  
commission 佣金   E ' uZA  
commodity 商品   P[fq8lDA  
common stock 普通股   [{/jI\?v  
company 公司   )0k53-h&  
compensation 賠償   ]T) 'Hb  
compound interest 複利   @IZnFHN  
consignee 承銷人   m.0*NW  
consignment 寄銷   3=V&K-  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   %J-GKpo/S  
consolidated profit and loss account 合併損益表   >+T)#.wo&  
consolidation 合併   X2"/%!65{  
construction cost 營建成本   %\:Wi#w>  
construction revenue 營建收入    /G`]=@~  
contract 合同   |JsZJ9W+J  
control account 統制賬戶   GTxk%   
copyright 版權   & BSn?  
corporation 公司   ;qV>L=a  
cost 成本   G^@5H/)  
cost accounting 成本會計   M)(DZ}  
cost of labour 勞工成本   +aAc9'k  
cost of production 生產成本   2st3  
cost of manufacture 製造成本   #4;wjcGWw  
cost of sales 銷貨成本   /dIzY0<aO  
cost price 成本價格   &#i"=\d  
credit 貸方   uHNCSzH(  
credit note 收款通知單   ?gXp*>Kg[  
creditor 債權人   1{.9uw"2S  
crossed check 橫線支票   ]/{)bpu  
current account 往來活期賬戶   2B`JGFcdcB  
current asset 流動資產   7uk[Oy<_  
current liability 流動負債   iN.n8MN=I  
current profit and loss 本期損益   z'7]h T
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debit 借方   TkF[x%o  
debt 債務   D)}v@je"yP  
debtor 債務人   ^=*;X;7  
deed 契據   1B\WA8  
deferred assets 遞延資產   -tU'yKhn  
deferred liabilities 遞延負債   3__-nV  
delivery 交貨   !PE]C!*gv&  
delivery expense 送貨費   c+GG\:gM  
delivery order 出貨單   qcRs$-J  
demand draft 即期匯票   :~SyL!  
demand note 即期票據   "uf%iJ:%  
demurrage charge 延期費   (w zQ2Dk  
deposit 存款   $Y gue5{c  
deposit slip 存款單   Qv ?"b  
depreciation 折舊   og>uj>H&  
direct cost 直接成本   2+WaA,   
direct labour 直接人工   CU~PT.  
director 董事   4{Z)8;QX  
discount 折扣   $Z>'Jp  
discount on purchase 進貨折扣   7PF%76TO  
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