[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。   ppPG+[cz  
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acceptance 承兌   j;$6F/g  
account 賬戶   l{M;PaJ`}  
accountant 會計員   p} t{8j>  
accounting 會計   }wa}hIqx  
accounting system 會計制度   tjBh$)  
accounts payable 應付賬款   9;>@"e21R  
accounts receivable 應收賬款   BG(R=, 7  
accumulated profits 累積利益   UrD=|-r`  
adjusting entry ?#123;整記錄   5bu[}mJ  
adjustment ?#123;整   6\NX
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administration expense 管理費用   7.w*+Z>z  
advances 預付  
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advertising expense 廣告費   (=S"Kvb~#  
agency 代理   zgEr,nF  
agent 代理人   L:|X/c9r[  
agreement 契約   Bt|9%o06l  
allotments 分配數   s9ju/+fv  
allowance 津貼   .Um?5wG~i  
amalgamation 合併   7/5NaUmPTt  
amortization 攤銷   Wto@u4  
amortized cost 應攤成本   B,BOzpb(  
annuities 年金   7eaA]y~H  
applied cost 已分配成本   qK9L+i  
applied expense 已分配費用   N(:EK  
applied manufacturing expense 己分配製造費用   -D&.)N9ctQ  
apportioned charge 攤派費用   !0>!tW  
appreciation 漲價   .!7Fe)(x  
article of association 公司章程   c<JM1  
assessment 課稅   wHBHkz  
assets 資產   Cg]3(3   
attorney fee 律師費   al3BWRq'f  
audit 審計   i/C -{+}U  
auditor 審計員   LV[66<T  
average 平均數   rzYobOKd#  
average cost 平均成本   t5X G^3X@  
bad debt 壞賬   ZTgAZ5_cz  
balance 餘額   mK7^:(<.LO  
balance sheet 資產負債表   qb>|n1F_  
bank account 銀行賬戶   Et@=Ic^E  
bank balance 銀行結存   ^cKv JSY  
bank charge 銀行手續費   LP0;n\  
bank deposit 銀行存款   'NG^HLD/  
bank discount 銀行貼現   " kE:T.,  
bank draft 銀行匯票   $~w@0Yl  
bank loan 銀行借款   A9fjMnw  
bank overdraft 銀行透支   mCC:}n"#  
bankers acceptance 銀行承兌   B4\:2hBq  
bankruptcy 破產   >tXufzW  
bearer 持票人   3H\b N4  
beneficiary 受益人   `ohF?5J,  
bequest 遺產   ]sm0E@1  
bill 票據   OxmlzQ"vM  
bill of exchange 匯票   [#,X$O>  
bill of lading 提單   n}ZBU5_  
bills discounted 貼現票據  
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bills payable 應付票據   k Nf!j  
bills receivable 應收票據   t`Y1.]@U  
board of directors 董事會   ki*79d"$  
bonds 債券   f/IRO33  
bonus 紅利   kw}ISXz v  
book value 賬面價值   yv8dfl  
bookkeeper 簿記員   D@lAT#vA  
bookkeeping 簿記   3 4A&LBwC  
branch office general ledger 支店往來賬戶   w7`@=kVx  
broker 經紀人   &ESR1$)'P  
brought down 接前   !7,K9/"  
brought forward 接上頁   KOAz-h@6   
budget 預算   T`RQUJO  
by-product 副產品   7Y @=x#  
by-product sales 副產品銷售   !5' 8a5  
capital 股本   UtG d/\:  
capital income 資本收益   dZ]\1""#H  
capital outlay 資本支出   A Eyr_!G,  
capital stock 股本   q*<J$PI  
capital stock certificate 股票   WO \lny!  
carried down 移後   YiI:uG!|D  
carried forward 移下頁   +hKPOFa'  
cash 現金   Ph!KL\  
cash account 現金賬戶   pn_gq~5ng  
cash in bank 存銀行現金   (Aov}I+  
cash on delivery 交貨收款   #`6OC)1J  
cash on hand 庫存現金   zOdasEd8!  
cash payment 現金支付   i>kNz(*  
cash purchase 現購   31o7R &v  
cash sale 現沽   I}g|n0o  
cashier 出?#123;員   g8iB;%6   
cashiers check 本票   ).O2_<&?F  
certificate of deposit 存款單折   E{k%d39>  
certificate of indebtedness 借據   M;Mdz[Q  
certified check 保付支票   ~i_R%z:y  
certified public accountant 會計師   !i"9f_  
charges 費用   8L9S^ '  
charge for remittances 匯水手續費   ,n,7.m.D  
charter 營業執照   (EF$^FYPK  
chartered accountant 會計師   yQA"T
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chattles 動產   \
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check 支票   zk^7gx3x  
che stub 支票存根   BS<>gA R;/  
closed account 己結清賬戶   `v/tf|v6  
closing 結算   /wCxf5q0  
closing entries 結賬紀錄   m%$E[cUW!  
closing stock 期末存貨   j tVPv]  
closing the book 結賬   3z/O`z  
columnar journal 多欄日記賬   YWBP'Mo  
combination 聯合   B=RKi\K6a  
commission 佣金   lj}1'K@M  
commodity 商品   Nno={
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common stock 普通股   MT#[ -M\  
company 公司   s7)# NT2  
compensation 賠償   {*]=qSz  
compound interest 複利   GL0':LsZ  
consignee 承銷人   nrD=[kc!w  
consignment 寄銷   7_'k`J@_  
consignor 寄銷人   5bqYi  
consolidated balance sheet 合併資產負債表   LM`tNZ1Fc!  
consolidated profit and loss account 合併損益表   Sm I8&c  
consolidation 合併   O6/=/-?N=c  
construction cost 營建成本   G?/8&%8  
construction revenue 營建收入   b!tZbX#  
contract 合同   );.<Yf{c  
control account 統制賬戶   ABYW1K=  
copyright 版權   ?Kz` O>"6  
corporation 公司   v_F?x!  
cost 成本   t-ReT_D|;  
cost accounting 成本會計   nh.v?|  
cost of labour 勞工成本   Z YO/'YW  
cost of production 生產成本   ne
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cost of manufacture 製造成本   0PX@E-n  
cost of sales 銷貨成本   H-y-7PW*~  
cost price 成本價格   / )<7$  
credit 貸方   |c+N)FB  
credit note 收款通知單   sVl:EVv  
creditor 債權人   JC?V].) y5  
crossed check 橫線支票   6 VJj(9 %  
current account 往來活期賬戶   /SM#hwFxJ&  
current asset 流動資產   Hn2Q1lF-ip  
current liability 流動負債   &(U=O?r7  
current profit and loss 本期損益   n#AH@`&i  
debit 借方   r3lr`s`  
debt 債務  
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debtor 債務人   -8J@r2\
 
deed 契據   gGz_t,=  
deferred assets 遞延資產   !{=%l+^.  
deferred liabilities 遞延負債   o+23?A~+  
delivery 交貨   HOI`F3#XI  
delivery expense 送貨費   K E1@z]  
delivery order 出貨單   9 u89P  
demand draft 即期匯票   Iz=E8R g  
demand note 即期票據   ov.rHVeI  
demurrage charge 延期費   )uJ`E8>-  
deposit 存款   ,UJPLj^  
deposit slip 存款單   ll^O+>1dO  
depreciation 折舊   n6+MqN  
direct cost 直接成本   X~VZ61vNu  
direct labour 直接人工   0 #; s{7k  
director 董事   _5 -"<  
discount 折扣   *wl_8Sis}  
discount on purchase 進貨折扣   t-{OP?c
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