[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。   %d*k3f }  
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acceptance 承兌   eIK8J,-  
account 賬戶   I\PhgFt@O  
accountant 會計員   jNB|98NN  
accounting 會計   R_\{a*lV0  
accounting system 會計制度   pj&vnX6O^  
accounts payable 應付賬款   0G1?  
accounts receivable 應收賬款   ?1i>b->  
accumulated profits 累積利益   }rsD$  
adjusting entry ?#123;整記錄   ^kx kP}[Z.  
adjustment ?#123;整   7}>j
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administration expense 管理費用   _KC)f'Cx  
advances 預付   bgGd  
advertising expense 廣告費   i i0AhQ  
agency 代理   y7dnXO!g9-  
agent 代理人   /J`8Gk59  
agreement 契約   rA&|!1q"B  
allotments 分配數   Ji4c8*&Jpc  
allowance 津貼   ge:UliHJ  
amalgamation 合併   @2
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amortization 攤銷   jFpXTy[>  
amortized cost 應攤成本   T j9;".  
annuities 年金   n|IdEgD$  
applied cost 已分配成本   |/C>xunzz  
applied expense 已分配費用   lBh|+KN  
applied manufacturing expense 己分配製造費用   bwUsE U 0  
apportioned charge 攤派費用   GrjL9+|x  
appreciation 漲價   L.>tJ.I
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article of association 公司章程   o0&jel1a  
assessment 課稅   } WY7!Y  
assets 資產   #ebT$hf30  
attorney fee 律師費   G*uy@s:  
audit 審計   Bx 0^?>  
auditor 審計員   ~Y@(  
average 平均數   PmyS6a@  
average cost 平均成本   E.Xfb"]  
bad debt 壞賬   >3s9vdUp4h  
balance 餘額   {uh]b(}s)  
balance sheet 資產負債表   ViQxO
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bank account 銀行賬戶   l;}D| 6+_W  
bank balance 銀行結存   ]Gm,sp.x  
bank charge 銀行手續費   d$8rzd  
bank deposit 銀行存款   7g}4gX's  
bank discount 銀行貼現   ,Y=r] fk  
bank draft 銀行匯票   q0{KYWOvk  
bank loan 銀行借款   (h7 rW3  
bank overdraft 銀行透支   X+;Ivx  
bankers acceptance 銀行承兌   GiJ|5"  
bankruptcy 破產   Xg?hh 0s  
bearer 持票人   ]S<eO 6z  
beneficiary 受益人   ZW}*]rg  
bequest 遺產   hNmC(saMGm  
bill 票據   zM"OateA  
bill of exchange 匯票   JDfkm+}uY  
bill of lading 提單   )Y}t~ Zfx  
bills discounted 貼現票據   o$oW-U  
bills payable 應付票據   z g+78  
bills receivable 應收票據   qEPvV  
board of directors 董事會  
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bonds 債券   lHv;C*(_=  
bonus 紅利   .x5Yfe  
book value 賬面價值   &H$ 3`"p5u  
bookkeeper 簿記員   xCFk1%qf  
bookkeeping 簿記   wO&`3Q3~$  
branch office general ledger 支店往來賬戶   h2ewYe<87`  
broker 經紀人   S-WD?BFC  
brought down 接前   TKj8a(R_  
brought forward 接上頁   !ccKbw)J#  
budget 預算   v~e@:7d i  
by-product 副產品   PN[ `p1F  
by-product sales 副產品銷售   I>o+INb:  
capital 股本   ,@jRe&6  
capital income 資本收益   o0^..f  
capital outlay 資本支出   ;E>5<[aa  
capital stock 股本   <#<4A0:  
capital stock certificate 股票   ]c]rIOTN  
carried down 移後   vBx*bZ  
carried forward 移下頁   V$%%nG uE  
cash 現金   _}R?&yO  
cash account 現金賬戶   @G[P|^B  
cash in bank 存銀行現金   eyf\j,xP&  
cash on delivery 交貨收款   .^j#gE&B  
cash on hand 庫存現金   [>QV^2'Z  
cash payment 現金支付   ]4-lrI1#  
cash purchase 現購   ,S E5W2a]  
cash sale 現沽   \c3zK|^  
cashier 出?#123;員   =k6zUw;5 U  
cashiers check 本票   "-GjwB  
certificate of deposit 存款單折   9YRoWb{y  
certificate of indebtedness 借據   )kR~|Yn<-  
certified check 保付支票   z=:<]j#=  
certified public accountant 會計師   3
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charges 費用   i71,
 
charge for remittances 匯水手續費   P1)f-:;  
charter 營業執照   [~9rp]<  
chartered accountant 會計師   By(:%=.  
chattles 動產   h\".Ty Sz  
check 支票   ?9xaBWf  
che stub 支票存根   &M(=#pq9  
closed account 己結清賬戶   &cztUM(  
closing 結算   h~haA8i?{  
closing entries 結賬紀錄   =8O057y  
closing stock 期末存貨   &54fFyJF  
closing the book 結賬   [T#5$J  
columnar journal 多欄日記賬   HMGby 2^+  
combination 聯合   r2H \B,_  
commission 佣金   ;cd{+0  
commodity 商品   4of3# M  
common stock 普通股   \9;u.&$mNB  
company 公司   FVM:%S JjT  
compensation 賠償   zM{'GB+en  
compound interest 複利   o:B?gDM  
consignee 承銷人   'b#RfF,7H}  
consignment 寄銷   s''?: +  
consignor 寄銷人   Z_Jprp{3h  
consolidated balance sheet 合併資產負債表   9 X}F{!p~1  
consolidated profit and loss account 合併損益表   6}wXNTd  
consolidation 合併   *5Upb,**  
construction cost 營建成本   Ry>c]\a]  
construction revenue 營建收入   rOQhS]TP*  
contract 合同   1
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control account 統制賬戶   Kk+IUs  
copyright 版權   BqC, -gC  
corporation 公司   <Z5ak4P  
cost 成本   E6a$c`H@?  
cost accounting 成本會計   Jv1igA21_h  
cost of labour 勞工成本   5Nc~cD%0tK  
cost of production 生產成本   &EKP93  
cost of manufacture 製造成本   k%-_z}:3V  
cost of sales 銷貨成本   n B4)%  
cost price 成本價格   N<o3pX2i]  
credit 貸方   Fgq"d7`9@  
credit note 收款通知單   4q#6.E;yy  
creditor 債權人   %}jwuNGA  
crossed check 橫線支票   vRa|lGeW  
current account 往來活期賬戶   N"MK 0k  
current asset 流動資產   fTiqY72h  
current liability 流動負債   TY~8`+bJ  
current profit and loss 本期損益   ]jiM  
debit 借方   'W>Bz,M6yo  
debt 債務   Q!K@  
debtor 債務人   <"w;:Zs  
deed 契據   :q=u+h_  
deferred assets 遞延資產   [^xLK  
deferred liabilities 遞延負債   'teToE<i  
delivery 交貨   >B(%$jG Z  
delivery expense 送貨費  
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delivery order 出貨單   2KVMQH`B9  
demand draft 即期匯票   x&9}] E^<  
demand note 即期票據   ~$XbYR-  
demurrage charge 延期費    o`S|  
deposit 存款   N:'v^0  
deposit slip 存款單   K=Z~$)Og)  
depreciation 折舊   ,JIjAm*2  
direct cost 直接成本   (dD+?ZOO  
direct labour 直接人工   YW55iyM  
director 董事   
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discount 折扣   &ywAzGV{s  
discount on purchase 進貨折扣   -=BQVJ_dK{  
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