[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。   '9J|=z9.  
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acceptance 承兌   V)D-pV V  
account 賬戶   Qrz4}0  
accountant 會計員   tiLu75vj  
accounting 會計   eSl-9 ^  
accounting system 會計制度   zzvlI66e  
accounts payable 應付賬款   |ZU#IQVQfn  
accounts receivable 應收賬款   ,2WH/"  
accumulated profits 累積利益   #1$}S=8*f  
adjusting entry ?#123;整記錄   |Vx~fKS\  
adjustment ?#123;整  
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administration expense 管理費用   !v!N>f4S$  
advances 預付   b"8FlZ$  
advertising expense 廣告費   za, 2 r^  
agency 代理   2H&{1f\Bf  
agent 代理人   gJ\%>r7h  
agreement 契約   RT"O;P  
allotments 分配數   PW_` qP:  
allowance 津貼   I
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amalgamation 合併   TC-f%1(  
amortization 攤銷   $P?{O3:V  
amortized cost 應攤成本   xQz
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annuities 年金   A9BxwQU#  
applied cost 已分配成本   ;]h.m)~|  
applied expense 已分配費用   4]UT+'RubX  
applied manufacturing expense 己分配製造費用   3c 28!3p  
apportioned charge 攤派費用   ug6r]0]  
appreciation 漲價   T|f_~#?eV  
article of association 公司章程   gStY8Z!k
 
assessment 課稅   >5i?JUZ  
assets 資產   C
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attorney fee 律師費   d5, FM  
audit 審計   Ck(.N  
auditor 審計員   I2*oTUSik  
average 平均數   eH=c|m]!P  
average cost 平均成本   2nx8iA  
bad debt 壞賬   &5/JfNe3  
balance 餘額   {gIEZ{  
balance sheet 資產負債表   n49s3|#)G  
bank account 銀行賬戶   ~\bHfiIDy  
bank balance 銀行結存   *'^:S# =  
bank charge 銀行手續費   N K"%DU<  
bank deposit 銀行存款   QAXYrRu  
bank discount 銀行貼現   Qy%xL9  
bank draft 銀行匯票   _&mc8ftT  
bank loan 銀行借款   hE5G!@1F  
bank overdraft 銀行透支   5|m9:Hv[#  
bankers acceptance 銀行承兌   #]5)]LF1q  
bankruptcy 破產   Jh(mbD  
bearer 持票人   4`G=q^GL,  
beneficiary 受益人   (o{)>D  
bequest 遺產   /~"AG l.  
bill 票據   2E([#Pzb  
bill of exchange 匯票   (T2<!&0 @  
bill of lading 提單   :9O|l)N)W=  
bills discounted 貼現票據   SJF2k[da  
bills payable 應付票據  
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bills receivable 應收票據   *U2Ck<"]  
board of directors 董事會   W-!dMa  
bonds 債券   fX$6;Ae  
bonus 紅利   wtUG^hV #_  
book value 賬面價值   =/f74s t  
bookkeeper 簿記員   /^8t'Jjd,  
bookkeeping 簿記   2O^32TdS  
branch office general ledger 支店往來賬戶   ?/^VOj4&  
broker 經紀人   `oan,wq+  
brought down 接前    aeQ{_SK  
brought forward 接上頁   UFJEs[?+Te  
budget 預算   s>V*=#L  
by-product 副產品   (''$'5~  
by-product sales 副產品銷售   ~m W>_[RT;  
capital 股本   a#>t+.dd  
capital income 資本收益  
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capital outlay 資本支出   ta2z  
capital stock 股本   #NSaY+V  
capital stock certificate 股票   w2s,  
carried down 移後   &<m WA]cAL  
carried forward 移下頁  
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cash 現金   T`j  
cash account 現金賬戶   xXl$Mp7  
cash in bank 存銀行現金   (d1V1t2r6  
cash on delivery 交貨收款   oM m/!Dc  
cash on hand 庫存現金   `,<>){c|  
cash payment 現金支付   +*]SP@|IYI  
cash purchase 現購   ^S>!kt7io  
cash sale 現沽   u_$6LEp-  
cashier 出?#123;員    W"#j7p`d  
cashiers check 本票   c|8KT  
certificate of deposit 存款單折   ~0:$G?fz  
certificate of indebtedness 借據   (2&K(1.Y  
certified check 保付支票   L|vaTidc0  
certified public accountant 會計師   1WZKQeOo  
charges 費用   \L&qfMjW"Z  
charge for remittances 匯水手續費   rl_1),J\qG  
charter 營業執照   =t <:zLe  
chartered accountant 會計師   y$"~^8"z  
chattles 動產   l93
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check 支票   9e|{z9z[l  
che stub 支票存根   4 g/<).1<b  
closed account 己結清賬戶   NiU tH  
closing 結算   gPn%`_d5  
closing entries 結賬紀錄   8=b{'s^^F  
closing stock 期末存貨   ACMpm~C8Gu  
closing the book 結賬   Ynt&cdK9
  
columnar journal 多欄日記賬   fM zAf3  
combination 聯合   ;Ln7_  
commission 佣金   {jCu9 ]c!  
commodity 商品   0*'`%W+5  
common stock 普通股   )Pa nJHtU  
company 公司   Vf\?^h(tP  
compensation 賠償   h)aWerzL  
compound interest 複利   @O*ev|o@x  
consignee 承銷人   [M zc^I&  
consignment 寄銷   hBs>2u|z9  
consignor 寄銷人   %`<`z yf  
consolidated balance sheet 合併資產負債表   S{r)/~/  
consolidated profit and loss account 合併損益表   _|Kv~\G!  
consolidation 合併   n!EH>'T  
construction cost 營建成本    *
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construction revenue 營建收入   j#.-MfB  
contract 合同   k%4A::=  
control account 統制賬戶   C.TCDl  
copyright 版權   hU)f(L  
corporation 公司   ;V}FbWz^v6  
cost 成本   ~QQ23k&  
cost accounting 成本會計   86) 3XE[5  
cost of labour 勞工成本   Ot:\h  
cost of production 生產成本   'c+qBSDA  
cost of manufacture 製造成本   h"Yqm"U/  
cost of sales 銷貨成本   B}xo|:f!zj  
cost price 成本價格   :Pp;{=J  
credit 貸方   K
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credit note 收款通知單   
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creditor 債權人   {G
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crossed check 橫線支票   do?n /<@o  
current account 往來活期賬戶   %A[p!U  
current asset 流動資產   cX]{RVZo-/  
current liability 流動負債   b-=[(]_$h  
current profit and loss 本期損益   jKi*3-&  
debit 借方    ,IvnNnl2  
debt 債務   |&pz,"(  
debtor 債務人   #$z-]i  
deed 契據   %'~<:>:"E  
deferred assets 遞延資產   8`*9jr  
deferred liabilities 遞延負債   ~q%9zO'  
delivery 交貨   =$z$VbBv  
delivery expense 送貨費   7JwWM2N?V  
delivery order 出貨單   ?g*T3S"  
demand draft 即期匯票   H;!hp0y  
demand note 即期票據   Fea\ eB  
demurrage charge 延期費   $5AtI$TV_!  
deposit 存款   <T% hfW
 
deposit slip 存款單   =gv/9ce)3  
depreciation 折舊   "._WdY [  
direct cost 直接成本   Fmle|  
direct labour 直接人工   A;nmua-Fv  
director 董事   `Qk R  
discount 折扣   v#2qwd3x  
discount on purchase 進貨折扣   '^Np<  
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