[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。   OIkjO}/7  
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acceptance 承兌   < <F  
account 賬戶   7=s0Pm  
accountant 會計員   "{kE#`c6<n  
accounting 會計   IC1nR u2I  
accounting system 會計制度   6}~k4;'}A  
accounts payable 應付賬款   gf}*}8D  
accounts receivable 應收賬款   smn~p/u  
accumulated profits 累積利益   LW#U+bv]Dq  
adjusting entry ?#123;整記錄   4q.yp0E  
adjustment ?#123;整   y}?PyPz  
administration expense 管理費用   4*inN~cU  
advances 預付   pfw`<*e'  
advertising expense 廣告費   '6\ZgO
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agency 代理   Z? '?|vM  
agent 代理人   n5)ml)m  
agreement 契約   EMpq+LrN  
allotments 分配數   PXML1.r$Q  
allowance 津貼   U.h2 (-p  
amalgamation 合併   JJ'f\f9  
amortization 攤銷   ))<vCfuz2  
amortized cost 應攤成本   %gWQ}QF  
annuities 年金   &[SFl{fx>-  
applied cost 已分配成本   ?zfm"o  
applied expense 已分配費用   Pz\B yD  
applied manufacturing expense 己分配製造費用   CHq5KB98+  
apportioned charge 攤派費用   [X ubzZ9  
appreciation 漲價   f>e0l'\  
article of association 公司章程   X&i;WI  
assessment 課稅   ] ^?w0A  
assets 資產    P1)87P  
attorney fee 律師費    Frz  
audit 審計   ia-ht>F*;  
auditor 審計員   "zkQu  
average 平均數   2R,8q0qR:  
average cost 平均成本   #f%fY%5q  
bad debt 壞賬   6uKP BL@,  
balance 餘額   $$EEhy  
balance sheet 資產負債表   FM(EOsWk  
bank account 銀行賬戶   j\zlp  
bank balance 銀行結存   EhW"s%Q  
bank charge 銀行手續費   5<Uh2c  
bank deposit 銀行存款   bZ:xH48MY  
bank discount 銀行貼現  
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bank draft 銀行匯票   i7cUp3  
bank loan 銀行借款   Y
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bank overdraft 銀行透支   $F[+H Wf  
bankers acceptance 銀行承兌   x+ER 3wDD@  
bankruptcy 破產   #)@#Qd  
bearer 持票人   oE6`]^^  
beneficiary 受益人   \m+=|  
bequest 遺產   6RguUDRQ  
bill 票據   SlHDBr!.z  
bill of exchange 匯票   nkTdn  
bill of lading 提單   #Ma:Av/ )  
bills discounted 貼現票據   :RxMZwa=  
bills payable 應付票據   C`.eJF  
bills receivable 應收票據   qkz|r?R)  
board of directors 董事會   q2'}S A/  
bonds 債券   g'{?j~g  
bonus 紅利   *j,bI Y&se  
book value 賬面價值   gs=ok8w  
bookkeeper 簿記員   b)M-q{  
bookkeeping 簿記   ww[|| =  
branch office general ledger 支店往來賬戶   {`e-%<  
broker 經紀人   u;!h   
brought down 接前   *SIYZE '  
brought forward 接上頁   4:^MSgra  
budget 預算   nC!]@lA  
by-product 副產品   D$>&K&  
by-product sales 副產品銷售   G 9(*F  
capital 股本   H9i7y,[*  
capital income 資本收益   xx|D#Z}G  
capital outlay 資本支出  
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capital stock 股本   >d
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capital stock certificate 股票   \13Q>iAu  
carried down 移後   N
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carried forward 移下頁   GB<.kOGQ[  
cash 現金   h::(b,|f7  
cash account 現金賬戶   68(^
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cash in bank 存銀行現金   x DNu'  
cash on delivery 交貨收款   N)Q.P'`N  
cash on hand 庫存現金   HV-;?5  
cash payment 現金支付   6xwjKh:9  
cash purchase 現購   z
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cash sale 現沽   BDzAmrO<  
cashier 出?#123;員   f~PS'I_r  
cashiers check 本票   '+ZJf&Ox  
certificate of deposit 存款單折   Yw]$/oP`  
certificate of indebtedness 借據   B$YoglEW:  
certified check 保付支票   `LLmdm 6i  
certified public accountant 會計師   U<Qi`uoj!  
charges 費用   :
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charge for remittances 匯水手續費   <8Tp]1z  
charter 營業執照   6<>1,wbq  
chartered accountant 會計師   F?"Gln~;  
chattles 動產   kX`m( N$  
check 支票   KdYR?rY  
che stub 支票存根   DpeJ x  
closed account 己結清賬戶   Y`{62J8oy  
closing 結算   i2rSP$j  
closing entries 結賬紀錄   ?e4H{Y/M  
closing stock 期末存貨   D`!BjhlW  
closing the book 結賬   zPybPE8  
columnar journal 多欄日記賬   *?~"Jw  
combination 聯合   KK1?!7  
commission 佣金   T3<1{"&  
commodity 商品   OcPgw/ I  
common stock 普通股   iY?#R&  
company 公司   .0RQbc9  
compensation 賠償   [KHlApL  
compound interest 複利   reArXmU<u  
consignee 承銷人   X>Q44FV!  
consignment 寄銷   ,}@4@ >?K  
consignor 寄銷人   B(vCi^  
consolidated balance sheet 合併資產負債表   4)k-gKS*  
consolidated profit and loss account 合併損益表   1KGf @u%-1  
consolidation 合併   64mD%URT  
construction cost 營建成本   3 yb]d5:U  
construction revenue 營建收入   vu.?@k@  
contract 合同   y!}XlllV  
control account 統制賬戶   1 I.P7_/  
copyright 版權   \P9ms?((A  
corporation 公司   oF]]Pl{W  
cost 成本   8> $=p4bf  
cost accounting 成本會計    <82&F  
cost of labour 勞工成本   SCe$v76p#  
cost of production 生產成本   8!!h6dQgI  
cost of manufacture 製造成本   @mxaZ5Vv}  
cost of sales 銷貨成本   ^'M^0'_"v  
cost price 成本價格   ,%N[FZ`|  
credit 貸方   yocFdI  
credit note 收款通知單   T ?d}IDv1  
creditor 債權人   dQ-shfTr]  
crossed check 橫線支票   |[mmEYc  
current account 往來活期賬戶   dI%ho<zm]  
current asset 流動資產   sR83e|4I  
current liability 流動負債   &Wb"/Hn2  
current profit and loss 本期損益   ~Js kA5h|&  
debit 借方   ?E+f<jol  
debt 債務   :aaX Y:<  
debtor 債務人   Y@#N_]oXj  
deed 契據   p%sizn  
deferred assets 遞延資產   t2 OBVzK  
deferred liabilities 遞延負債   ^0cbN[~/ns  
delivery 交貨   {r;_nMfH|[  
delivery expense 送貨費   LL (TD &  
delivery order 出貨單   8q{|nH  
demand draft 即期匯票   GH-Fqz  
demand note 即期票據   TIl  'Z7  
demurrage charge 延期費   ::#[lw  
deposit 存款   7%? bl  
deposit slip 存款單   XMkRYI1~  
depreciation 折舊   {5{VGAD&]>  
direct cost 直接成本   X0^@E  
direct labour 直接人工   :Z2997@Y  
director 董事   _6,\;"it?8  
discount 折扣   v{ohrpb0v  
discount on purchase 進貨折扣   ty#6%  
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