[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。   #/(L.5d[  
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acceptance 承兌   eG1A7n'6W  
account 賬戶   ViOXmK"  
accountant 會計員   kVWrZ>McK  
accounting 會計   31g1zdT!  
accounting system 會計制度   ?~^p:T  
accounts payable 應付賬款   r+]a  
accounts receivable 應收賬款   WFug-#;e  
accumulated profits 累積利益   %RIu'JXi  
adjusting entry ?#123;整記錄   'bji2#z[  
adjustment ?#123;整   |Qpo[E}a  
administration expense 管理費用   w0>5#jq#r  
advances 預付   1:h(8%H@"  
advertising expense 廣告費   ,^iT,MgNNf  
agency 代理   E
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agent 代理人   ,=ju^_^sA  
agreement 契約   6jal5<H  
allotments 分配數   |c]L]
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allowance 津貼   }sZy|dd  
amalgamation 合併   3wgZDF38  
amortization 攤銷    Mv%B#J  
amortized cost 應攤成本   iee`Yg!EOH  
annuities 年金   @$ )C pg  
applied cost 已分配成本   5',b~Pp  
applied expense 已分配費用   iQh:y:Jo1&  
applied manufacturing expense 己分配製造費用   F>u/Lh!  
apportioned charge 攤派費用   gcM(K.n  
appreciation 漲價   fK4O N'[R:  
article of association 公司章程   Zg])uM]\2i  
assessment 課稅   Q!fk|D+j  
assets 資產   d D^?%,a  
attorney fee 律師費   ,(yaWd6  
audit 審計   .fzns20u  
auditor 審計員   Mb%[Qp60  
average 平均數   H#`&!p  
average cost 平均成本   T6,6lll  
bad debt 壞賬   % +$!ctn  
balance 餘額   # WL5p.  
balance sheet 資產負債表   1$c[G}h  
bank account 銀行賬戶   p_sqw~)^%  
bank balance 銀行結存   0?g&<q  
bank charge 銀行手續費   y*sqnzgF  
bank deposit 銀行存款   7 (i\?  
bank discount 銀行貼現   ,S3uY6,  
bank draft 銀行匯票   b@1";+(27  
bank loan 銀行借款   j62oA$z  
bank overdraft 銀行透支   H%Sx*|  
bankers acceptance 銀行承兌   hcD.-(-;)  
bankruptcy 破產   kL}*,8s{  
bearer 持票人   B{_-k  
beneficiary 受益人   Uv3Fe%>  
bequest 遺產   "CT`]:GGK  
bill 票據   dC}4 Er  
bill of exchange 匯票   t9kqX(!  
bill of lading 提單  
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bills discounted 貼現票據   qB=%8$J  
bills payable 應付票據   gG6BEsGa,  
bills receivable 應收票據   <
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board of directors 董事會   $-]PD`wmY  
bonds 債券   YcuHYf5  
bonus 紅利   {$-\)K  
book value 賬面價值   `> $l2
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bookkeeper 簿記員   oth=#hfU^  
bookkeeping 簿記   8F`799[p  
branch office general ledger 支店往來賬戶  
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broker 經紀人   7vsXfIP+  
brought down 接前   &uv7`VT  
brought forward 接上頁   {&Sr<d
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budget 預算   Js8d{\0\  
by-product 副產品   UXV>#U?  
by-product sales 副產品銷售   PxZMH=  
capital 股本   NY~y:*:Q  
capital income 資本收益   d[Rs  
capital outlay 資本支出   K"ytE2:3  
capital stock 股本   X1~ B  
capital stock certificate 股票   qgLj^{  
carried down 移後   vJ!<7 l&  
carried forward 移下頁   7tz#R:  
cash 現金   'WQ<|(:{  
cash account 現金賬戶   ?t];GNU` l  
cash in bank 存銀行現金   SSI('6Z/  
cash on delivery 交貨收款   #_OrS/H  
cash on hand 庫存現金    w4p<q68  
cash payment 現金支付   Dmv@ljwO  
cash purchase 現購   Q|J$R  
cash sale 現沽   GGwHz]1L  
cashier 出?#123;員   3P2L phW  
cashiers check 本票   @8GW?R  
certificate of deposit 存款單折   MDKiwT@#  
certificate of indebtedness 借據   ) bGzsb1\  
certified check 保付支票   oT27BK26?h  
certified public accountant 會計師   :Qra9
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charges 費用   -nrfu)G  
charge for remittances 匯水手續費   5%Q[X  
charter 營業執照   ['n;e:*  
chartered accountant 會計師   a7Rg!% r  
chattles 動產   @=1kr ^i  
check 支票   VjVL/SO/  
che stub 支票存根   s\dF7/b  
closed account 己結清賬戶   c 7uryL  
closing 結算   Syj7K*,%bZ  
closing entries 結賬紀錄   KZ)p\p<1  
closing stock 期末存貨   )Dq/fW  
closing the book 結賬   YV0K&d  
columnar journal 多欄日記賬   {$mj9?n=v  
combination 聯合   j8eb
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commission 佣金   *b0f)y3RV  
commodity 商品   v'zf*]9  
common stock 普通股   LAwAFma>  
company 公司   ^yB>0/{)z  
compensation 賠償   w oSI 2i  
compound interest 複利   "ewB4F[  
consignee 承銷人   $w$
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consignment 寄銷   RGim):1e  
consignor 寄銷人   \!4sd2Yi  
consolidated balance sheet 合併資產負債表   UF00K1dbz  
consolidated profit and loss account 合併損益表   4^O'K;$leD  
consolidation 合併   "xV9$m>
 
construction cost 營建成本   #E( n  
construction revenue 營建收入   b 64~Y|8  
contract 合同   `o~9a N  
control account 統制賬戶   -]h3s >
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copyright 版權   i`1QR@11  
corporation 公司   oLXQ#{([  
cost 成本   jreY'y:  
cost accounting 成本會計   'j+J?Y^  
cost of labour 勞工成本   pPdOwK#  
cost of production 生產成本   :8~*NSEFd  
cost of manufacture 製造成本   Rg6e7JVu  
cost of sales 銷貨成本   b}[W[J}`  
cost price 成本價格   g2<xr;<t^  
credit 貸方   QDC]g.x  
credit note 收款通知單   x-_!I>l&  
creditor 債權人   v5 yOh5  
crossed check 橫線支票   ZdD]l*.\i  
current account 往來活期賬戶   FFNv'\)  
current asset 流動資產   MyOdWD&7  
current liability 流動負債   X192Lar  
current profit and loss 本期損益   {]}}rx'|P  
debit 借方   ;?9u#FRtw  
debt 債務   o| nj2.  
debtor 債務人   .hCOi<wB  
deed 契據   V }>0r+NL<  
deferred assets 遞延資產    R9->.eE  
deferred liabilities 遞延負債   ; ,y9  
delivery 交貨   UUx0#D/U0C  
delivery expense 送貨費   PQ2u R  
delivery order 出貨單   /EOtK|E  
demand draft 即期匯票   By8C-jD  
demand note 即期票據   l\yFx  
demurrage charge 延期費   MOFIR wVZ+  
deposit 存款   ,OLN%2Sq  
deposit slip 存款單   TCSm#?[B  
depreciation 折舊   $zTj
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direct cost 直接成本   sYt8NsQ  
direct labour 直接人工   @^vVou_  
director 董事   V$wf;v0d(  
discount 折扣   ~mtL\!vaM  
discount on purchase 進貨折扣   3`&2 -  
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