[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。   X"'}1o  
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acceptance 承兌   dr:)+R  
account 賬戶   )2FS9h.t  
accountant 會計員   &AlVJEI +  
accounting 會計   CXJ0N  
accounting system 會計制度   (wvDiW5  
accounts payable 應付賬款   e9N 1xB  
accounts receivable 應收賬款   5H?`a7q N  
accumulated profits 累積利益   Az"3f  
adjusting entry ?#123;整記錄   rXfQ_  
adjustment ?#123;整   |\Qr cf  
administration expense 管理費用   G|X1c}zAL  
advances 預付    l
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advertising expense 廣告費   uKtrG,/ p  
agency 代理   .F}ZP0THnZ  
agent 代理人   WvNX%se]3  
agreement 契約   GD.mB[f*  
allotments 分配數   DhkzVp_  
allowance 津貼   tQ] R@i  
amalgamation 合併   Z.VVY\  
amortization 攤銷   1>l{c  
amortized cost 應攤成本   blxH`O!  
annuities 年金   J&Le*R'  
applied cost 已分配成本   "S)4Cjk  
applied expense 已分配費用   f{5)yZ`J*  
applied manufacturing expense 己分配製造費用   'J]V"Z)  
apportioned charge 攤派費用   "hpK8vQ  
appreciation 漲價   T4qbyu
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article of association 公司章程   ~])\xC  
assessment 課稅   sDWX} NV  
assets 資產    3]<$;[Q  
attorney fee 律師費   B2&fvv?  
audit 審計   S 8h/AW6l  
auditor 審計員   b)'Ew27  
average 平均數   > NK?!!A_  
average cost 平均成本   w.J2pvyB  
bad debt 壞賬   ~D<o}ItRF  
balance 餘額   ,Ea.ts>  
balance sheet 資產負債表   N$?mula  
bank account 銀行賬戶   ]?mWnEi!z  
bank balance 銀行結存   -twIF49  
bank charge 銀行手續費   }"Y]GH4Y  
bank deposit 銀行存款   -Qqb/y  
bank discount 銀行貼現   #.a4}ya19  
bank draft 銀行匯票   3"!2C,3c#  
bank loan 銀行借款   XQ,IEj|  
bank overdraft 銀行透支   5K{(V^88F  
bankers acceptance 銀行承兌   '-gk))u>)  
bankruptcy 破產   %+FM$xyJ  
bearer 持票人   $fuFx8`2W  
beneficiary 受益人   |5$9l#e  
bequest 遺產   k/!Vv#8  
bill 票據   O)&xT2'J  
bill of exchange 匯票   eJ$?T7aUf  
bill of lading 提單   D@5&xd_@4  
bills discounted 貼現票據   ~>xn9vb=  
bills payable 應付票據   rm(<?w%'?  
bills receivable 應收票據   Rm)vY}v  
board of directors 董事會   hG&RGN_<6+  
bonds 債券   ,LWM}L  
bonus 紅利   Vg6?a  
book value 賬面價值   q.~.1 '`!  
bookkeeper 簿記員   =<O{  
bookkeeping 簿記   u=#LY$  
branch office general ledger 支店往來賬戶   =5I1[
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broker 經紀人   ]n\WCU]0  
brought down 接前   hFj
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brought forward 接上頁   Y5cUOfYT  
budget 預算   Nki18ud#  
by-product 副產品   !0*=z~  
by-product sales 副產品銷售   :14O=C  
capital 股本   nLQ 3s3@1>  
capital income 資本收益   VlXIM,
  
capital outlay 資本支出   /2Y Nu*v  
capital stock 股本   >sPu*8D40a  
capital stock certificate 股票   .l !:|Fd  
carried down 移後   5|S| HZ8G  
carried forward 移下頁   Q gDjc '  
cash 現金   f(?>z!n0  
cash account 現金賬戶   dSk\J[ D  
cash in bank 存銀行現金   .'5yFBS  
cash on delivery 交貨收款   o9q%=/@,  
cash on hand 庫存現金   dGP*bMCT  
cash payment 現金支付  
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cash purchase 現購   \qV5mD]"M  
cash sale 現沽   E'
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cashier 出?#123;員   4#;rv$ {  
cashiers check 本票   L~I<y;x  
certificate of deposit 存款單折   g%1!YvS3v  
certificate of indebtedness 借據   ')Ozz<{  
certified check 保付支票   ;wJLH\/  
certified public accountant 會計師   zd>[uIOR  
charges 費用   G*\wu&7!  
charge for remittances 匯水手續費   ~W%A8`9  
charter 營業執照   Q:>;d-D|1  
chartered accountant 會計師   >^D"%Oj y  
chattles 動產   [)Xu60?Q  
check 支票   8[(c'rl|)|  
che stub 支票存根   xm/v:hl=  
closed account 己結清賬戶   eem.lVVD  
closing 結算   6"-LGK:  
closing entries 結賬紀錄   x #BUIi  
closing stock 期末存貨   '[`.&-;  
closing the book 結賬   g0cCw2S  
columnar journal 多欄日記賬   c^A3|tCi  
combination 聯合   <4C`^p  
commission 佣金   (}gF{@sn  
commodity 商品   o=q N+-N  
common stock 普通股   ,Xo9gn  
company 公司   _Dwn@{[(8  
compensation 賠償   Z9~~vf#  
compound interest 複利   *=~ 9?  
consignee 承銷人   7s<v06Wo  
consignment 寄銷   o PR^Z pt  
consignor 寄銷人   >(`|oD`,Y  
consolidated balance sheet 合併資產負債表   ]bhzB  
consolidated profit and loss account 合併損益表   ]rZ"5y  
consolidation 合併   D@>P%k$$s>  
construction cost 營建成本   Xb)XV$0  
construction revenue 營建收入   W_O,Kao  
contract 合同   aNv6 "  
control account 統制賬戶   P.&,nFIg3  
copyright 版權   ,;GWn  
corporation 公司   isQ{Xt~K  
cost 成本   ^p|@{4f]  
cost accounting 成本會計   TnPdpynP  
cost of labour 勞工成本   Ds&)0Iwf  
cost of production 生產成本   .6(Bf$E  
cost of manufacture 製造成本   s@^GjA[6+  
cost of sales 銷貨成本   W{=>c/  
cost price 成本價格   }P-9\*hlm  
credit 貸方   ;G;vpl  
credit note 收款通知單   1a/@eqF''  
creditor 債權人   0(@8  
crossed check 橫線支票   rQj.W6w=  
current account 往來活期賬戶   - FA#hUK$  
current asset 流動資產   Il~ph9{JH  
current liability 流動負債   p
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current profit and loss 本期損益   VP0wa>50!  
debit 借方   ?!Rlp/  
debt 債務   A~h.,<+"  
debtor 債務人   n
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deed 契據   :*A6Ba  
deferred assets 遞延資產   nDui9C  
deferred liabilities 遞延負債   N$:[`,  
delivery 交貨   &R\ .^3  
delivery expense 送貨費   afGb}8 Q9  
delivery order 出貨單    c.KpXY  
demand draft 即期匯票   -[0)n{AVvU  
demand note 即期票據   ldI;DoE#U1  
demurrage charge 延期費   4K[U*-\"  
deposit 存款   Ct$e`H!;  
deposit slip 存款單   rgu
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depreciation 折舊   -.ha\t0J  
direct cost 直接成本   SZK~<@q5  
direct labour 直接人工   5c3)p^]g  
director 董事   19bP0y  
discount 折扣   i,<TaW*I  
discount on purchase 進貨折扣   2[ qO;js  
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