[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。   .Xi2G@D  
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acceptance 承兌   {d8^@UL  
account 賬戶   5qGGu.$Ihi  
accountant 會計員   V _jiOT!  
accounting 會計   eVTO#R*'|  
accounting system 會計制度   S3;lKr  
accounts payable 應付賬款   vnDmFqel z  
accounts receivable 應收賬款   t`uc3ta"9  
accumulated profits 累積利益   <8$Md4r  
adjusting entry ?#123;整記錄   4AJ9`1d4  
adjustment ?#123;整   K@HLIuz4t  
administration expense 管理費用   Vw7WK  
advances 預付   |l$ u<3  
advertising expense 廣告費   f KHse$?_  
agency 代理   $-C
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agent 代理人   R^uc%onP  
agreement 契約   !f @XDW&R  
allotments 分配數   )t5;d  
allowance 津貼   @Zj&`/  
amalgamation 合併   $<:'!#%  
amortization 攤銷   1}`2\3,  
amortized cost 應攤成本   }H5/3be  
annuities 年金   %Or2iuO%-,  
applied cost 已分配成本   PaNeu1cO  
applied expense 已分配費用   W|0My0y  
applied manufacturing expense 己分配製造費用   ,^HS`!s[ E  
apportioned charge 攤派費用   ghX:"vV{n  
appreciation 漲價   *G\=i A  
article of association 公司章程   _Cj(fFL  
assessment 課稅   8+&gp$a$  
assets 資產   } +1'{B"I  
attorney fee 律師費   )}quw"H  
audit 審計   UPR/XQ  
auditor 審計員   G#|Hu;C6"  
average 平均數   pcNSL'u+  
average cost 平均成本   i]dz}=j'  
bad debt 壞賬   BK*z 4m  
balance 餘額   wz h.$?~  
balance sheet 資產負債表   1c/ X  
bank account 銀行賬戶   &lU
Ny L  
bank balance 銀行結存   Hl/7(FJqc>  
bank charge 銀行手續費   {79qtq%W{  
bank deposit 銀行存款   ]  ;&"1A  
bank discount 銀行貼現   my4\mi6P  
bank draft 銀行匯票   86y%=!bS  
bank loan 銀行借款   .8:+MW/  
bank overdraft 銀行透支   d[S#Duz<&  
bankers acceptance 銀行承兌   YQ+^  
bankruptcy 破產   B2Qp}  
bearer 持票人   vkuc8 li  
beneficiary 受益人   CB6o$U  
bequest 遺產   uS&LG#a  
bill 票據   &lq^dFP&Su  
bill of exchange 匯票   UDMyyVd  
bill of lading 提單   yZ5x88>  
bills discounted 貼現票據   o_ (0  
bills payable 應付票據   %2}C'MqS  
bills receivable 應收票據   `/0u{[  
board of directors 董事會   4 A5t*e  
bonds 債券   8ZW?|-i  
bonus 紅利   k8 u%$G  
book value 賬面價值   HgaZbb>'  
bookkeeper 簿記員   "1K:/n  
bookkeeping 簿記   KXq_K:r?  
branch office general ledger 支店往來賬戶   /z
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broker 經紀人   j3{HkcjJG  
brought down 接前   )d:K:YXt  
brought forward 接上頁   F;-90w  
budget 預算   0d";Hh:  
by-product 副產品   *<xrp*O  
by-product sales 副產品銷售   R5gado  
capital 股本   6e<^oH  
capital income 資本收益   \q,s?`+B  
capital outlay 資本支出   ]Z/R!y?l"G  
capital stock 股本   UUH;L  
capital stock certificate 股票   [g`,AmR\!  
carried down 移後   c_Tzyh7l4  
carried forward 移下頁   Q-(Dk ?z{  
cash 現金   M7vj^mt?
 
cash account 現金賬戶   ogJ<e_m  
cash in bank 存銀行現金   XGhw
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cash on delivery 交貨收款   IkU|W3Vo  
cash on hand 庫存現金   nEyIt&>9  
cash payment 現金支付   M%|f+u&  
cash purchase 現購   K#wK1
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cash sale 現沽   >D~w}z/fk  
cashier 出?#123;員   ^SAq^3^P!  
cashiers check 本票   <wa(xDBw  
certificate of deposit 存款單折   5uttv:@=  
certificate of indebtedness 借據   _Z.cMYN  
certified check 保付支票   @mNJ=mEV  
certified public accountant 會計師   eC;!YGZ  
charges 費用   m!:.>y  
charge for remittances 匯水手續費   PtqGX=u  
charter 營業執照   2 uL9.q  
chartered accountant 會計師   r :NH6tAL  
chattles 動產   B=dseeG[To  
check 支票   n/AW?'  
che stub 支票存根   ;_N"Fdl  
closed account 己結清賬戶   >C# kqxfg  
closing 結算  
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closing entries 結賬紀錄   FT(iX`YQ  
closing stock 期末存貨   ??(Kwtx{  
closing the book 結賬   LipxAE?O  
columnar journal 多欄日記賬   k}U JVH21k  
combination 聯合   q]XHa,"  
commission 佣金   SM<d  
commodity 商品   e#khl9j*bt  
common stock 普通股   3~<}bee5|q  
company 公司   "xn
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compensation 賠償   :".w{0l@  
compound interest 複利   R8 jovr  
consignee 承銷人   yd*3)6=  
consignment 寄銷   Sr"/-  
consignor 寄銷人   N~| t!G*9  
consolidated balance sheet 合併資產負債表   .8(%4ejJ(  
consolidated profit and loss account 合併損益表   [e1L{_*l  
consolidation 合併   )x[HuIRaa  
construction cost 營建成本   <xqba4O  
construction revenue 營建收入   n`.#59-Hx  
contract 合同   /AR]dcL@76  
control account 統制賬戶   Q;w
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copyright 版權   11{y}J  
corporation 公司   CKd 3w8;  
cost 成本   oCuV9dA
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cost accounting 成本會計   8^vArS;  
cost of labour 勞工成本   pX_b6%yX(  
cost of production 生產成本   .`J:xL%Z  
cost of manufacture 製造成本   RHI&j~  
cost of sales 銷貨成本   kcY,vl  
cost price 成本價格   jI0]LD1k  
credit 貸方   7=3O^=Q^Q  
credit note 收款通知單   >{t+4p4k.  
creditor 債權人   */_@a?  
crossed check 橫線支票   &D*8l?A/1f  
current account 往來活期賬戶   7"K^H]6u30  
current asset 流動資產   K(OaW)j
 
current liability 流動負債   ve-8*Xa  
current profit and loss 本期損益   O]ZC+]}/  
debit 借方   &O*ENpF  
debt 債務   eEP( ).
 
debtor 債務人   eXG57<t ON  
deed 契據   'hI
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deferred assets 遞延資產   9I kUZW  
deferred liabilities 遞延負債   U&Ab#m;  
delivery 交貨   VYigxhP7  
delivery expense 送貨費   iC*U$+JG  
delivery order 出貨單   On% ,
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demand draft 即期匯票   \O? u*  
demand note 即期票據   I4~^TrznRa  
demurrage charge 延期費   @|=U rKAN  
deposit 存款   WjOH/$(  
deposit slip 存款單   sOQcx\dK  
depreciation 折舊   
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direct cost 直接成本   RJPcn)@l  
direct labour 直接人工   &^+3errO  
director 董事   Kj!Y K~~  
discount 折扣   xYwkFB$$*  
discount on purchase 進貨折扣   EneAX&SG  
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