[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。   90W=v*  
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acceptance 承兌   yR>
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account 賬戶   n<8WjrK  
accountant 會計員   Wf3BmkZzz  
accounting 會計   Y`j$7!j  
accounting system 會計制度   ZEI)U, I.  
accounts payable 應付賬款   qK.( wFx  
accounts receivable 應收賬款   Ak@!F6~  
accumulated profits 累積利益   u:p OP  
adjusting entry ?#123;整記錄   hxL?6mhY  
adjustment ?#123;整   Bp7p X  
administration expense 管理費用   t~o"x.  
advances 預付   no<$=(11i  
advertising expense 廣告費   n5d8^c!2  
agency 代理   ^>l <)$s  
agent 代理人   <)T| HKx  
agreement 契約   4u}Cki,vOK  
allotments 分配數   /";tkad^  
allowance 津貼   #8et91qw  
amalgamation 合併   /lC# !$9vz  
amortization 攤銷   gP QO
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amortized cost 應攤成本   vz4( k/  
annuities 年金   sF!#*Y  
applied cost 已分配成本   -yqgs>R(d  
applied expense 已分配費用   gaz7u8$A=  
applied manufacturing expense 己分配製造費用   I^k&v V  
apportioned charge 攤派費用   c@[Trk m  
appreciation 漲價   cQt&%SVT]E  
article of association 公司章程   nvrh7l9nX  
assessment 課稅   Yt#; +*d5  
assets 資產   F&wAre<  
attorney fee 律師費   phu,&DS!  
audit 審計   9DA|;|  
auditor 審計員   Nksm&{=6S  
average 平均數   6m?<"y8]  
average cost 平均成本   !lfE7|\p  
bad debt 壞賬   iG5 4 +]  
balance 餘額   [Kc?<3W  
balance sheet 資產負債表   eB#I-eD  
bank account 銀行賬戶   9 o,`peH  
bank balance 銀行結存   nIg 88*6b,  
bank charge 銀行手續費   /.e7#-+?  
bank deposit 銀行存款   Nt$4;  
bank discount 銀行貼現   p48enH8CO  
bank draft 銀行匯票   Y_[7q<L  
bank loan 銀行借款   ;B 8Q,.t>x  
bank overdraft 銀行透支   rgIWM"  
bankers acceptance 銀行承兌   .@)vJtH)  
bankruptcy 破產   #[jS&rr(  
bearer 持票人   4:rwzRDY  
beneficiary 受益人   A*DN/lG  
bequest 遺產   Aeh#  
bill 票據   lW|=rq-|  
bill of exchange 匯票   m)L50ot:/  
bill of lading 提單   gNW+Dq|X%  
bills discounted 貼現票據   ^(:~8 h  
bills payable 應付票據   kfnh1|D=aY  
bills receivable 應收票據   hdw.S`~}%  
board of directors 董事會   
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bonds 債券   EFC+7L(j  
bonus 紅利   ]#G s6CsT|  
book value 賬面價值   B{Vc-qJ  
bookkeeper 簿記員   OS#aYER~/  
bookkeeping 簿記   3/]1m
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branch office general ledger 支店往來賬戶   vU%K%-yXG7  
broker 經紀人   
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brought down 接前   =.8n K y  
brought forward 接上頁   H[.)&7M\  
budget 預算    ]+Whv%M  
by-product 副產品   @LOfqQ$FE  
by-product sales 副產品銷售   ftRFG  
capital 股本   3]vVuQK.  
capital income 資本收益   `\VtTS
  
capital outlay 資本支出   fd *XK/h  
capital stock 股本   X:s~w#>R  
capital stock certificate 股票   ~RVlc;W  
carried down 移後   t4UK~ {gh  
carried forward 移下頁   #3*cA!V.<  
cash 現金   CsZm8oL$  
cash account 現金賬戶   +m
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cash in bank 存銀行現金   7_oUuNw  
cash on delivery 交貨收款   $[A^8[//  
cash on hand 庫存現金   t[2b~peNI  
cash payment 現金支付   [
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cash purchase 現購   [z

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cash sale 現沽   ^|Z'}p|&  
cashier 出?#123;員   Ph P)|P  
cashiers check 本票   :N<Qk  
certificate of deposit 存款單折   Brxnl,%\  
certificate of indebtedness 借據   05H:ZrUV  
certified check 保付支票   Zo2+{a  
certified public accountant 會計師   X[.%[G|oj}  
charges 費用   c!\T0XtT  
charge for remittances 匯水手續費   {v'eP[  
charter 營業執照   z&H.fsL  
chartered accountant 會計師   +#wVe  
chattles 動產   aR3jeB,=x  
check 支票   XFoSGq
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che stub 支票存根   (km $qX  
closed account 己結清賬戶   ;O)*!yA(GG  
closing 結算   ng+sK  
closing entries 結賬紀錄   `5- ;'nX  
closing stock 期末存貨   b * \ oQ  
closing the book 結賬   !B Pm{_C  
columnar journal 多欄日記賬   `r1j>F7Xb  
combination 聯合   BTwc(oL  
commission 佣金   h'S0XU ;  
commodity 商品   f4pIF"U9>  
common stock 普通股   +i}H $.  
company 公司   pBe1:  
compensation 賠償   wowf1j-  
compound interest 複利   69 $R.  
consignee 承銷人   (pCHj'  
consignment 寄銷   ;R0LJApey  
consignor 寄銷人   j_,/U^Ws|f  
consolidated balance sheet 合併資產負債表   ` \(co;:  
consolidated profit and loss account 合併損益表   Q0"?TSY  
consolidation 合併   %|x9C,0p#  
construction cost 營建成本   7Ku&Q<mi  
construction revenue 營建收入   yHE\Q  
contract 合同   T"htWo{v>  
control account 統制賬戶   .Bkfe{^  
copyright 版權   ZFMO;'m&  
corporation 公司   sHPAr}14  
cost 成本   #tg\ bb  
cost accounting 成本會計   9LPXhxNwB  
cost of labour 勞工成本   'eBD/w5U  
cost of production 生產成本   EG^ rh;  
cost of manufacture 製造成本   .s4vJKK0  
cost of sales 銷貨成本   H HX q_-V  
cost price 成本價格   e%pohHI  
credit 貸方   >|Ro LV  
credit note 收款通知單   Da)p%E>Q  
creditor 債權人   ,? <;zq  
crossed check 橫線支票   |in>`:qk  
current account 往來活期賬戶   tH; 6Mp;f  
current asset 流動資產   KW'nW  
current liability 流動負債   82 |^o  
current profit and loss 本期損益   W2-l_{  
debit 借方   bx2<WdLyT  
debt 債務   >a*dI_XE  
debtor 債務人   8fi'"  
deed 契據   f9UDH8X  
deferred assets 遞延資產   vG6*[c8  
deferred liabilities 遞延負債   z l`m1k-X  
delivery 交貨   -ewR:Y@j  
delivery expense 送貨費   9[\do@  
delivery order 出貨單   0x5\{f  
demand draft 即期匯票   E3p$^['vx  
demand note 即期票據   /Bgqf,N |  
demurrage charge 延期費   }BW&1*M{  
deposit 存款   RLex#j  
deposit slip 存款單   1F>8#+B/W  
depreciation 折舊   PUD
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direct cost 直接成本   |g \_xl  
direct labour 直接人工   Zc38ht\r;  
director 董事   Jm)7!W%3  
discount 折扣   }s?w-u+(c6  
discount on purchase 進貨折扣   +MHIZ I  
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